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, official source (floridarevenue.com)
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