FL H0113

Creates the "Florida Student Intern Employment Program" establishing a corporate income tax credit of 50 percent of wages paid to student interns, capped at $3,600 per student per year.

Requires businesses to have been in continuous existence for at least 3 years and limits hiring to no more than two student interns per tax year.

Restricts student eligibility to those with at least 30 semester hours of credit from an accredited college, trade school, or university, a 2.0 or higher grade point average, internships lasting no more than 180 days, and first-time participation in the program.

Authorizes the Department of Revenue to adopt rules governing applications and qualification guidelines for the tax credit.

Allows unused tax credits to carry forward for 2 years and takes effect July 1, 2016.