HB 1447 2022
CODING: Words stricken are deletions; words underlined are additions.
hb1447-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to apprenticeship tax credit; creating 2
s. 220.199, F.S.; providing definitions; providing a 3
tax credit to certain taxpayers who employ apprentices 4
in specified programs; providing a cap on the amount 5
of tax credit per apprentice; specifying the method 6
for calculating the tax credit; prohibiting taxpayers 7
from claiming a tax credit for an individual 8
apprentice for more than a specified num ber of years; 9
authorizing tax credits to be carried forward for up 10
to a specified number of years; authorizing the 11
Department of Revenue to adopt rules; providing an 12
effective date. 13
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Be It Enacted by the Legislature of the State of Florida: 15
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Section 1. Section 220.199, Florida Statutes, is created 17
to read: 18
220.199 Apprenticeship tax credit program. — 19
(1) For purposes of this section, the term: 20
(a) "Apprentice" has the same meanings as in s. 21
446.021(2). 22
(b) "Apprenticeship program" has the sam e meaning as in s. 23
446.021(6). 24
(2)(a) For taxable years beginning on or after January 1, 25
HB 1447 2022
CODING: Words stricken are deletions; words underlined are additions.
hb1447-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
2023, a taxpayer who employs an apprentice in an approved 26
apprenticeship program is eligible to receive a credit against 27
the tax imposed by this chapter in an amount up to $2,000 for 28
each apprentice employed in the applicable tax year. The tax 29
credit shall equal dollar for dollar the total number of hours, 30
up to 2,000 hours, that the apprentice worked in the applicable 31
tax year. 32
(b) A taxpayer may not claim a tax cr edit for an 33
individual apprentice for more than 4 taxable years. 34
(3) Any unused tax credit authorized under this section 35
may be carried forward and claimed by the taxpayer for up to 5 36
taxable years. 37
(4) The department may adopt rules governing the mann er 38
and form of applications for the tax credit and establishing 39
requirements for the proper administration of the tax credit. 40
Section 2. This act shall take effect July 1, 2022. 41