SR18 Summary

• Authorizes creation of the Reboot Pilot Program to encourage businesses to hire recently released former offenders through income tax credits.

• Defines "qualifying former offender" as an individual convicted of a state or federal felony, incarcerated for that offense, and released from their first term of incarceration within 12 months before hiring.

• Provides tiered income tax credits: $3,000 for 12 consecutive months of employment, $2,000 for 24 months, and $1,000 for 36 months; excess credits are refundable.

• Requires participating businesses to register with the Division of Workforce Services, enroll employees in health insurance after 24 months, conduct random drug testing, and certify employment hours and wages to the Department of Finance and Administration.

• Limits program participation to 1,000 qualifying former offenders registered at any given time; effective for tax years beginning January 1, 2023.