FL H0105

Establishes a $1,000 tax credit for corporations that hire homeless persons residing in transitional, permanent supportive, or emergency shelter facilities and retain them for at least 6 months of continuous employment.

Defines "continuously employed" as working at least 80 hours during each 30-day period for a minimum of 6 months beginning on or after July 1, 2012.

Caps the total tax credit at $2 million per calendar year, with credits allocated on a pro rata basis if applications exceed the limit; unused credits may carry forward for up to 5 years.

Requires corporations to provide the Department of Revenue with employee information, facility documentation, and wage details by February 1 each year; establishes penalties of 200 percent of fraudulently claimed credits plus interest and third-degree felony charges.

Expires December 31, 2017, with data collection provisions extending to December 31, 2023 to help the Legislature determine whether tax revenue generated from employee wages justifies the tax credit cost.