FL S0160

Creates a $1,000 tax credit for corporations that hire homeless persons residing in transitional, permanent supportive, or permanent housing facilities, effective for taxable years beginning January 1, 2013.

Requires employees to work at least 80 hours per 30-day period and remain continuously employed for at least 6 months following their start date on or after July 1, 2012 to qualify for the credit.

Limits total tax credits granted statewide to $2 million per calendar year, with credits allocated on a pro rata basis if applications exceed this amount.

Allows unused credits to be carried forward for up to 5 years and establishes a February 1 annual deadline for corporations to apply for credit allocations.

Imposes penalties of 200 percent of the credit plus interest and a third-degree felony charge for fraudulent claims; section expires December 31, 2017, with data collection requirements extending to December 31, 2023.