FL H0749

Creates the Homeless Youth Employment Tax Credit Program, granting businesses a 10% tax credit on taxes due under Chapter 212 (sales tax) for employing at least one homeless youth (as defined by the McKinney-Vento Act) for a minimum of 3 months during the taxable year

Establishes corporate income tax credits for landlords who enter into at least 25 qualified lease agreements with recent Florida college graduates (within 5 years of graduation): $500 per lease that caps annual rent increases at 5%, plus an additional $1,000 per lease at an affordable rate

Provides additional corporate income tax credits to landlords who sell dwelling units to recent college graduates through lease option agreements: 5% of fair market value if the selling price is less than 5% below fair market value, or 10% of fair market value if the selling price is 5% or more below fair market value, with total annual credits capped at 25% of the landlord's total tax liability

Requires the State Office on Homelessness to coordinate with state colleges and universities to develop plans giving priority access to campus housing for students who would otherwise be homeless

Clarifies that free public education for homeless children and youth includes programs allowing them to graduate from high school, and requires the Shimberg Center for Affordable Housing Studies to include affordable housing rental needs recommendations in its annual report