FL S1412

Creates the "Florida Internship Tax Credit Program" providing a $2,000 corporate income tax credit per degree-seeking student intern employed by a taxpayer

Eligible interns must be enrolled at a state university, Florida College System institution, school district career center, or charter technical career center, with enrollment documentation required

Limits the total tax credit a taxpayer may claim to $10,000 per taxable year (equivalent to 5 interns)

Allows unused tax credits to be carried forward for up to 2 taxable years

Takes effect July 1, 2020, with tax credits available for taxable years beginning on or after January 1, 2021