CS/HB 1447 2022
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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 ES
A bill to be entitled 1
An act relating to apprenticeship tax credits; 2
creating s. 220.199, F.S.; providing definitions; 3
providing a tax credit to certain taxpayers who employ 4
apprentices in an apprenticeship program; providing a 5
cap on the amount of tax credit per apprentice; 6
specifying information the taxpayer must provide to 7
the Department of Revenue to claim a tax credit; 8
specifying the method for calculating the tax credit; 9
prohibiting taxpayers from claiming a tax credit for 10
an individual apprentice for more than a specified 11
number of years; authorizing tax credits to be carried 12
forward for up to a specified number of years; 13
authorizing the department to adopt rules; provid ing 14
an effective date. 15
16
Be It Enacted by the Legislature of the State of Florida: 17
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Section 1. Section 220.199, Florida Statutes, is created 19
to read: 20
220.199 Apprenticeship tax credit program. — 21
(1) For purposes of this section, the term: 22
(a) "Apprentice" has the same meaning as in s. 446.021(2). 23
(b) "Apprenticeship program" has the same meaning as in s. 24
446.021(6). 25
CS/HB 1447 2022
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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 ES
(2)(a) For taxable years beginning on or after January 1, 26
2023, a taxpayer who employs an apprentice in an apprenticeship 27
program is eligible to receive a credit against the tax imposed 28
by this chapter in an amount up to $2,000 for each apprentice 29
employed in the previous tax year. The tax credit shall equal 30
dollar for dollar the total number of hours that the apprentice 31
worked in the previous tax year, up to 2,000 hours. 32
(b) In order to claim a tax credit, a taxpayer must 33
provide to the department the taxpayer's Registered 34
Apprenticeship Partners Information Data System (RAPIDS) program 35
identification number, which the departmen t may verify with the 36
Department of Education. The taxpayer must also provide to the 37
department the following information: 38
1. The RAPIDS apprentice identification number for each 39
apprentice employed in the previous taxable year; 40
2. The total number o f hours that each apprentice worked 41
in the previous taxable year; 42
3. A calculation of the total amount of tax credit sought 43
for each apprentice employed in the previous taxable year; and 44
4. The total amount of tax credit sought for all 45
apprentices employed in the applicable taxable year. 46
(c) The department may validate the taxpayer's eligibility 47
to claim a tax credit under this section by verifying the 48
taxpayer's RAPIDS program identification number and the 49
apprentice's RAPIDS apprentice identificatio n number. 50
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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 ES
(d) A taxpayer may not claim a tax credit for an 51
individual apprentice for more than 4 taxable years. 52
(3) Any unused tax credit authorized under this section 53
may be carried forward and claimed by the taxpayer for up to 5 54
taxable years. 55
(4) The department may adopt rules governing the manner 56
and form of applications for the tax credit and establishing 57
requirements for the proper administration of the tax credit. 58
Section 2. This act shall take effect July 1, 2022. 59