FL S1024

Establishes a local business tax credit for employers hiring individuals previously convicted of felonies in Florida, effective for taxable years beginning July 1, 2017.

Credit amount equals the cost of the county or municipal business tax receipt or $1,000, whichever is lower, provided the formerly convicted person remains continuously employed for at least 1 year.

Credit is limited to one per new employee, with any business tax exceeding $1,000 paid by the employer in the usual manner.

Excludes from the credit employment of individuals classified as violent career criminals, habitual felony offenders, habitual violent felony offenders, three-time violent felony offenders, sexual predators, or sexual offenders.