FL S1456

Creates the "Florida Internship Tax Credit Program" offering businesses a corporate income tax credit of up to $2,000 per intern hired full-time after completing an internship

Eligible students must be seniors at state universities, Florida College System institutions, career centers, charter technical career centers, or graduate students, with a minimum 2.0 GPA

Qualifying businesses must have operated continuously for at least 3 years and employ at least 20% of their former interns full-time

Small businesses averaging 10 or fewer employees over the prior 3 years qualify by hiring just one former intern full-time

Maximum tax credit per business is $10,000 annually, with unused credits eligible for carryforward up to 2 years, effective for taxable years beginning January 1, 2017