FL H0249

Establishes a $5,000 one-time corporate income tax credit for businesses that hire veterans beginning employment on or after July 1, 2013, after paying $5,000 in gross salary, working full-time (minimum 36 hours per week).

Creates an additional $5,000 one-time corporate income tax credit for hiring disabled veterans who have service-connected disabilities compensable by the U.S. Department of Veterans Affairs or receive disability retirement benefits from the U.S. Department of Defense.

Prohibits claiming the credit for veterans previously employed by the qualifying business or any member of the same controlled group.

Tax credits expire June 30, 2019, but qualifying businesses may carry forward unused credits for up to 2 years after award.

Authorizes the Department of Revenue to adopt rules and establishes the emergency rulemaking authority for implementing the program; becomes effective July 1, 2014.