Florida · Hiring · FL-ABILITY-001
Individuals with Unique Abilities Tax Credit
Publication revised September 24, 2026. Sourcebook page 78.
Credit amount / calculation
$1 per eligible hour, up to $1,000 per employee and $10,000 per taxpayer annually.
Business fit and eligible activity
Eligible employers can receive a hiring-related credit for employees with qualifying physical or intellectual impairments. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
Four qualifying employees each work at least 1,000 eligible hours. The credit is 4 x $1,000 = $4,000, subject to state approval and allocation.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Taxable years beginning during 2024-2026; do not assume extension beyond 2026. Confirm employee qualification, the six-month employment condition and approval on Form F-11992.
Official sources
- Florida Department of Revenue — Individuals with Unique Abilities Tax Credit (floridarevenue.com)
Related programs
Florida Research and Development Tax Credit
Generally
Certified qualified-target-industry businesses claiming the federal research credit can apply for Florida's capped credit.
Rural Job Tax Credit
$1,000-$1,500 per qualifying employee
Eligible manufacturing employers in designated rural counties can use job creation to reduce state tax.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Employer-Provided Child Care Credit (Internal Revenue Code §45F)
For 2026+
Broad employer credit that can apply to logging companies and mills providing or contracting for qualified employee child care; substantially expanded for 2026.