Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12C - Corporate, Estate and Intangible Tax
Chapter 12CER23 - Emergency Rule for Year 2023
Section 12CER23-8 - Experiential Learning Tax Credit Program

(a) "Department" means the Florida Department of Revenue.

(b) "Apprentice" means a person at least 16 years of age who is engaged in learning a recognized skilled trade through actual work experience under the supervision of journeyworker craftspersons, which training should be combined with properly coordinated studies of related technical and supplementary subjects, and who has entered into a written agreement, which may be cited as an apprentice agreement, with an apprenticeship sponsor registered by the Florida Department of Education who may be either an employer, an association of employers, or a local joint apprenticeship committee.

(c) "Full time" means at least 30 hours per week.

(d) "Preapprentice" means any person 16 years of age or over engaged in any course of instruction in the public school system or elsewhere, which course is registered as a preapprenticeship program with the Florida Department of Education.

(e) "Qualified business" means a business that is in existence and has been continuously operating for at least 3 years.

(f) "Student intern" means a person who has completed at least 60 credit hours at a state university or 15 credit hours at a Florida College System institution, regardless of whether the student intern receives course credit for the internship; a person who is enrolled in a career center operated by a school district under Section 1001.44, F.S., or a charter technical career center; or any graduate student enrolled at a state university.

(a) These tax credits are available on a first-come, first-served basis.

(b) The Department must approve the tax credit before the taxpayer can take the credit on a return.

(c) Qualified businesses may carry forward any unused portion of the tax credit for up to two taxable years.

(a) To be eligible to request a tax credit, a qualified business must employ at least one apprentice, preapprentice, or student intern during any of the taxable years 2022-2025 in an apprenticeship, preapprenticeship, or internship in which the student intern worked full time in Florida for at least 9 consecutive weeks, or the apprentice or preapprentice worked in Florida for at least 500 hours, in addition to one of the following criteria:

(b) Qualified businesses must provide documentation demonstrating that each apprentice, preapprentice, or student intern employed during any of the taxable years 2022-2025 is enrolled in an educational institution as stated in paragraph (1)(f) or with a provider of related technical instruction and maintains a minimum grade point average of 2.0 on a 4.0 scale, if applicable.

(a) To apply for available program credits, a taxpayer must submit a Florida Experiential Learning Tax Credit Program - Application for Tax Credit (Form F-1198, incorporated by reference in Rule 12CER23-10, F.A.C.), along with documentation demonstrating that the business and apprentice, preapprentice, or student intern meet the criteria to receive tax credits, including a taxpayer's Registered Apprenticeship Partners Information Data System program identification number, if applicable.

(b) Following receipt of an application, the Department will send written correspondence regarding the amount of tax credit approved or providing the reason the tax credit application could not be approved, whether in whole or in part. The taxpayer may protest a denial pursuant to Sections 120.569 and 120.57, F.S. The Department will reserve the denied amount of the allocation for the taxpayer during the protest period.