FL S1436

Adds "capital investment" to the definition of eligible business expansions, allowing a net increase of capital investment of at least 10 percent in addition to the existing 10 percent employment increase requirement.

Establishes a new tax refund of $3,000 per $30,000 of capital investment for qualified target industry businesses within NAICS codes 31, 32, or 33 (manufacturing), capped at $500,000 aggregate per project.

Requires businesses applying for the tax refund program to propose a capital investment of at least $500,000 or meet minimum wage and job creation standards, adding capital investment as an alternative qualification threshold.

Adds "NAICS code" definition and designates manufacturing businesses (NAICS codes 31, 32, 33) and those exporting goods/services as eligible target industries for special consideration.

Includes capital investment disclosure requirements in the application process, requiring applicants to report proposed annual capital investment amounts until project completion.