FL S1786

Creates a tax credit for businesses employing employees who serve as family caregivers and offering caregiver-friendly employment policies that include work flexibility and mental health support services.

Credit equals 12.5 percent of wages paid to qualifying family caregiver employees who have been employed for at least 1 year, applicable to taxable years beginning January 1, 2019.

Credit is limited to 50 percent of the qualified business's remaining net income tax liability after all other credits are applied and cannot be claimed as a refund.

Unused credits may be carried forward for up to 5 taxable years if the credit exceeds the business's tax liability in the current year.

Establishes Department of Revenue application and certification process, requiring businesses to demonstrate a written caregiver-friendly employment policy and family caregiver employees for credit eligibility.