Amnesty may carry a negative connotation when it comes to immigration, but it turns positive when applied to taxes. At least some people think so.

Beginning Thursday, the state of Florida will waive penalties on back taxes owed by businesses and individuals. During a three-month window closing Sept. 30, all applicable interest fees also will be cut in half.

A similar tax-amnesty program recouped $260 million in previously lost revenue in 2003. This year's version, coming in tighter economic times, is projected to generate up to $100 million.