FL S0752

Adds indoor agricultural enterprises that use alternative energy technologies to the list of high-impact sectors eligible for the capital investment tax credit.

Requires new or expanding indoor agricultural facilities to create at least 100 new jobs in the state to qualify for the credit, consistent with other high-impact sector requirements.

Designates the indoor farming technology sector as a high-impact sector alongside silicon technology, finding it creates sector-wide and economy-wide benefits justifying state incentive resources.

Modifies language in the target industry provisions to allow tax credits for "up to 5 years" instead of "a period not to exceed 5 years."

Takes effect July 1, 2013.