FL H0383

Creates a $1,000 corporate income tax credit for corporations that hire a person previously convicted of a felony in Florida who has been released from confinement and remains continuously employed for at least 1 year.

Credit may be claimed only once per new employee and applies to taxable years beginning on or after January 1, 2015.

Credit is not available for employment of individuals classified as violent career criminals, habitual felony offenders, habitual violent felony offenders, or three-time violent felony offenders under Florida law.

Credit is not available for employment of individuals required to register as sexual predators or sexual offenders under Florida law.

Act takes effect January 1, 2015.