Florida Senate - 2014                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 1512
       
       
       
       
       
       
                                Ì4548063Î454806                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                                       .                                
                                       .                                
                                       .                                
                  Floor: WD            .                                
             05/01/2014 03:36 PM       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       Senator Stargel moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (k) is added to subsection (2) and
    6  paragraph (y) is added to subsection (3) of section 11.45,
    7  Florida Statutes, and subsection (8) of that section is amended,
    8  to read:
    9         11.45 Definitions; duties; authorities; reports; rules.—
   10         (2) DUTIES.—The Auditor General shall:
   11         (k) Annually conduct operational audits of the accounts and
   12  records of eligible nonprofit scholarship-funding organizations
   13  receiving eligible contributions under s. 1002.395, including
   14  any contracts for services with related entities, to determine
   15  compliance with the provisions of that section. Such audits
   16  shall include, but not be limited to, a determination of the
   17  eligible nonprofit scholarship funding organization’s compliance
   18  with s. 1002.395(6)(j). The Auditor General shall provide its
   19  report on the results of the audits to the Governor, the
   20  President of the Senate, the Speaker of the House of
   21  Representatives, the Chief Financial Officer, and the
   22  Legislative Auditing Committee, within 30 days of completion of
   23  the audit.
   24  
   25  The Auditor General shall perform his or her duties
   26  independently but under the general policies established by the
   27  Legislative Auditing Committee. This subsection does not limit
   28  the Auditor General’s discretionary authority to conduct other
   29  audits or engagements of governmental entities as authorized in
   30  subsection (3).
   31         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
   32  General may, pursuant to his or her own authority, or at the
   33  direction of the Legislative Auditing Committee, conduct audits
   34  or other engagements as determined appropriate by the Auditor
   35  General of:
   36         (y) The accounts and records of a nonprofit scholarship
   37  funding organization participating in a state sponsored
   38  scholarship program authorized by chapter 1002.
   39         (8) RULES OF THE AUDITOR GENERAL.—The Auditor General, in
   40  consultation with the Board of Accountancy, shall adopt rules
   41  for the form and conduct of all financial audits performed by
   42  independent certified public accountants pursuant to ss.
   43  215.981, 218.39, 1001.453, 1002.395, 1004.28, and 1004.70. The
   44  rules for audits of local governmental entities, charter
   45  schools, charter technical career centers, and district school
   46  boards must include, but are not limited to, requirements for
   47  the reporting of information necessary to carry out the purposes
   48  of the Local Governmental Entity, Charter School, Charter
   49  Technical Career Center, and District School Board Financial
   50  Emergencies Act as stated in s. 218.501.
   51         Section 2. Section 1002.385, Florida Statutes, is created
   52  to read:
   53         1002.385 Florida personal learning scholarship accounts.—
   54         (1) ESTABLISHMENT OF PROGRAM.—The Florida Personal Learning
   55  Scholarship Accounts Program is established to provide the
   56  option for a parent to better meet the individual educational
   57  needs of his or her eligible child.
   58         (2) DEFINITIONS.—As used in this section, the term:
   59         (a) “Approved provider” means a provider approved by the
   60  Agency for Persons with Disabilities, a health care practitioner
   61  as defined in s. 456.001(4), or a provider approved by the
   62  department pursuant to s. 1002.66.
   63         (b) “Curriculum” means a complete course of study for a
   64  particular content area or grade level, including any required
   65  supplemental materials.
   66         (c) “Department” means the Department of Education.
   67         (d) “Disability” means, for a student in kindergarten to
   68  grade 12, autism, as defined in s. 393.063(3); cerebral palsy,
   69  as defined in s. 393.063(4); Down syndrome, as defined in s.
   70  393.063(13); an intellectual disability, as defined in s.
   71  393.063(21); Prader-Willi syndrome, as defined in s.
   72  393.063(25); or Spina bifida, as defined in s. 393.063(36); for
   73  a student in kindergarten, being a high-risk child, as defined
   74  in s. 393.063(20)(a); and Williams syndrome.
   75         (e) “Eligible nonprofit scholarship-funding organization”
   76  or “organization” has the same meaning as in s. 1002.395.
   77         (f) “Eligible postsecondary educational institution” means
   78  a Florida College System institution, a state university, a
   79  school district technical center, a school district adult
   80  general education center, or an accredited nonpublic
   81  postsecondary educational institution, as defined in s. 1005.02,
   82  which is licensed to operate in the state pursuant to
   83  requirements specified in part III of chapter 1005.
   84         (g) “Eligible private school” means a private school, as
   85  defined in s. 1002.01, which is located in this state, which
   86  offers an education to students in any grade from kindergarten
   87  to grade 12, and which meets requirements of:
   88         1. Sections 1002.42 and 1002.421; and
   89         2. A scholarship program under s. 1002.39 or s. 1002.395,
   90  as applicable, if the private school participates in a
   91  scholarship program under s. 1002.39 or s. 1002.395.
   92         (h) “IEP” means individual education plan.
   93         (i) “Parent” means a resident of this state who is a
   94  parent, as defined in s. 1000.21.
   95         (j) “Program” means the Florida Personal Learning
   96  Scholarship Accounts Program established in this section.
   97         (3) PROGRAM ELIGIBILITY.—A parent of a student with a
   98  disability may request and receive from the state a Florida
   99  personal learning scholarship account for the purposes specified
  100  in subsection (5) if:
  101         (a) The student:
  102         1. Is a resident of this state;
  103         2. Is eligible to enroll in kindergarten through grade 12
  104  in a public school in this state;
  105         3. Has a disability as defined in paragraph (2)(d); and
  106         4. Is the subject of an IEP written in accordance with
  107  rules of the State Board of Education or has received a
  108  diagnosis of a disability as defined in subsection (2) from a
  109  physician who is licensed under chapter 458 or chapter 459 or a
  110  psychologist who is licensed in this state.
  111         (b) Beginning January, 2015, the parent has applied to an
  112  eligible nonprofit scholarship-funding organization to
  113  participate in the program by February 1 before the school year
  114  in which the student will participate or an alternative date as
  115  set by the organization for any vacant, funded slots. The
  116  request must be communicated directly to the organization in a
  117  manner that creates a written or electronic record of the
  118  request and the date of receipt of the request. The organization
  119  shall notify the district and the department of the parent’s
  120  intent upon receipt of the parent’s request.
  121         (4) PROGRAM PROHIBITIONS.—
  122         (a) A student is not eligible for the program while he or
  123  she is:
  124         1. Enrolled in a public school, including, but not limited
  125  to, the Florida School for the Deaf and the Blind, the Florida
  126  Virtual School, the College-Preparatory Boarding Academy, a
  127  developmental research school authorized under s. 1002.32, a
  128  charter school authorized under s. 1002.33, s. 1002.331, or s.
  129  1002.332, or a virtual education program authorized under s.
  130  1002.45;
  131         2. Enrolled in a school operating for the purpose of
  132  providing educational services to youth in the Department of
  133  Juvenile Justice commitment programs;
  134         3. Receiving a scholarship pursuant to the Florida Tax
  135  Credit Scholarship Program under s. 1002.395 or the John M.
  136  McKay Scholarships for Students with Disabilities Program under
  137  s. 1002.39; or
  138         4. Receiving any other educational scholarship pursuant to
  139  this chapter.
  140         (b) A student is not eligible for the program if:
  141         1. The student or student’s parent has accepted any
  142  payment, refund, or rebate, in any manner, from a provider of
  143  any services received pursuant to subsection (5);
  144         2. The student’s participation in the program has been
  145  denied or revoked by the Commissioner of Education pursuant to
  146  subsection (10); or
  147         3. The student’s parent has forfeited participation in the
  148  program for failure to comply with requirements pursuant to
  149  subsection (11).
  150         (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds may be
  151  spent for the following purposes:
  152         (a) Instructional materials, including digital devices,
  153  digital periphery devices, and assistive technology devices that
  154  allow a student to access instruction or instructional content.
  155         (b) Curriculum as defined in paragraph (2)(b).
  156         (c) Specialized services by approved providers that are
  157  selected by the parent. These specialized services may include,
  158  but are not limited to:
  159         1. Applied behavior analysis services as provided in ss.
  160  627.6686 and 641.31098.
  161         2. Services provided by speech-language pathologists as
  162  defined in s. 468.1125.
  163         3. Occupational therapy services as defined in s. 468.203.
  164         4. Services provided by physical therapists as defined in
  165  s. 486.021.
  166         5. Services provided by listening and spoken language
  167  specialists and an appropriate acoustical environment for a
  168  child who is deaf or hard of hearing and who has received an
  169  implant or assistive hearing device.
  170         (d) Enrollment in, or tuition or fees associated with
  171  enrollment in, an eligible private school, an eligible
  172  postsecondary educational institution, a private tutoring
  173  program authorized under s. 1002.43, a virtual program offered
  174  by a department-approved private online provider that meets the
  175  provider qualifications specified in s. 1002.45(2)(a), the
  176  Florida Virtual School as a private paying student, or an
  177  approved online course offered pursuant to s. 1003.499 or s.
  178  1004.0961.
  179         (e) Fees for nationally standardized, norm-referenced
  180  achievement tests, Advanced Placement Examinations, industry
  181  certification examinations, assessments related to postsecondary
  182  education, or other assessments.
  183         (f) Contributions to the Stanley G. Tate Florida Prepaid
  184  College Program pursuant to s. 1009.98, for the benefit of the
  185  eligible student.
  186         (g) Contracted services provided by a public school or
  187  school district, including classes. A student who receives
  188  services under a contract under this paragraph is not considered
  189  enrolled in a public school for eligibility purposes as
  190  specified in subsection (4).
  191  
  192  A specialized service provider, eligible private school,
  193  eligible postsecondary educational institution, private tutoring
  194  program provider, online or virtual program provider, public
  195  school, school district, or other entity receiving payments
  196  pursuant to this subsection may not share, refund, or rebate any
  197  moneys from the Florida Personal learning scholarship account
  198  with the parent or participating student in any manner.
  199         (6) TERM OF THE PROGRAM.—For purposes of continuity of
  200  educational choice, the program payments made under this section
  201  shall remain in force until a student participating in the
  202  program participates in any of the prohibited activities
  203  specified in subsection (4), has funds revoked by the
  204  Commissioner of Education pursuant to subsection (10), returns
  205  to a public school, graduates from high school, or attains 22
  206  years of age, whichever occurs first. A participating student
  207  who enrolls in a public school or public school program is
  208  considered to have returned to a public school for the purpose
  209  of determining the end of the program’s term.
  210         (7) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
  211         (a)1. For a student with a disability who does not have a
  212  matrix of services under s. 1011.62(1)(e) and for whom the
  213  parent requests a matrix of services, the school district must
  214  complete a matrix that assigns the student to one of the levels
  215  of service as they existed before the 2000-2001 school year.
  216         2.a. Within 10 school days after a school district receives
  217  notification of a parent’s request for completion of a matrix of
  218  services, the school district must notify the student’s parent
  219  if the matrix of services has not been completed and inform the
  220  parent that the district is required to complete the matrix
  221  within 30 days after receiving notice of the parent’s request
  222  for the matrix of services. This notice must include the
  223  required completion date for the matrix.
  224         b. The school district shall complete the matrix of
  225  services for a student whose parent has made a request. The
  226  school district must provide the student’s parent with the
  227  student’s matrix level within 10 school days after its
  228  completion.
  229         c. The department shall notify the parent and the eligible
  230  nonprofit scholarship-funding organization of the amount of the
  231  funds awarded within 10 days after receiving the school
  232  district’s notification of the student’s matrix level.
  233         d. A school district may change a matrix of services only
  234  if the change is to correct a technical, typographical, or
  235  calculation error.
  236         (b) For each student participating in the program who
  237  chooses to participate in statewide, standardized assessments
  238  under s. 1008.22 or the Florida Alternate Assessment, the school
  239  district in which the student resides must notify the student
  240  and his or her parent about the locations and times to take all
  241  statewide, standardized assessments.
  242         (c) For each student participating in the program, a school
  243  district shall notify the parent about the availability of a
  244  reevaluation at least every 3 years.
  245         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
  246  private school may be sectarian or nonsectarian and shall:
  247         (a) Comply with all requirements for private schools
  248  participating in state school choice scholarship programs
  249  pursuant to s. 1002.421.
  250         (b) Provide to the eligible nonprofit scholarship-funding
  251  organization, upon request, all documentation required for the
  252  student’s participation, including the private school’s and
  253  student’s fee schedules.
  254         (c) Be academically accountable to the parent for meeting
  255  the educational needs of the student by:
  256         1. At a minimum, annually providing to the parent a written
  257  explanation of the student’s progress.
  258         2. Annually administering or making provision for students
  259  participating in the program in grades 3 through 10 to take one
  260  of the nationally norm-referenced tests identified by the
  261  Department of Education or the statewide assessments pursuant to
  262  s. 1008.22. Students with disabilities for whom standardized
  263  testing is not appropriate are exempt from this requirement. A
  264  participating private school shall report a student’s scores to
  265  the parent.
  266         3. Cooperating with the scholarship student whose parent
  267  chooses to have the student participate in the statewide
  268  assessments pursuant to s. 1008.22 or, if a private school
  269  chooses to offer the statewide assessments, administering the
  270  assessments at the school.
  271         a. A participating private school may choose to offer and
  272  administer the statewide assessments to all students who attend
  273  the private school in grades 3 through 10.
  274         b. A participating private school shall submit a request in
  275  writing to the Department of Education by March 1 of each year
  276  in order to administer the statewide assessments in the
  277  subsequent school year.
  278         (d) Employ or contract with teachers who have regular and
  279  direct contact with each student receiving a scholarship under
  280  this section at the school’s physical location.
  281         (e) Annually contract with an independent certified public
  282  accountant to perform the agreed-upon procedures developed under
  283  s. 1002.395(6)(n) and produce a report of the results if the
  284  private school receives more than $250,000 in funds from
  285  scholarships awarded under this section in the 2014-2015 state
  286  fiscal year or a state fiscal year thereafter. A private school
  287  subject to this paragraph must submit the report by September
  288  15, 2015, and annually thereafter to the scholarship-funding
  289  organization that awarded the majority of the school’s
  290  scholarship funds. The agreed-upon procedures must be conducted
  291  in accordance with attestation standards established by the
  292  American Institute of Certified Public Accountants.
  293  
  294  The inability of a private school to meet the requirements of
  295  this subsection constitutes a basis for the ineligibility of the
  296  private school to participate in the program as determined by
  297  the department.
  298         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
  299  shall:
  300         (a) Maintain a list of approved providers.
  301         (b)Require each eligible nonprofit scholarship-funding
  302  organization to verify eligible expenditures before the
  303  distribution of funds for any expenditures made pursuant to
  304  paragraphs (5)(a) and (b). Review of expenditures made for
  305  services in paragraphs (5)(c) through (g) may be completed after
  306  the payment has been made.
  307         (c)Investigate any written complaint of a violation of
  308  this section in accordance with the process established by s.
  309  1002.395(9)(f).
  310         (d)Require quarterly reports by an eligible nonprofit
  311  scholarship-funding organization regarding the number of
  312  students participating in the program, the providers of services
  313  to students, and other information deemed necessary by the
  314  department.
  315         (e) Compare the list of student’s participating in the
  316  program with the public school enrollment lists before each
  317  program payment to avoid duplicate payments.
  318         (10) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
  319         (a) The Commissioner of Education:
  320         1. Shall deny, suspend, or revoke a student’s participation
  321  in the program if the health, safety, or welfare of the student
  322  is threatened or fraud is suspected.
  323         2. Shall deny, suspend, or revoke an authorized use of
  324  program funds if the health, safety, or welfare of the student
  325  is threatened or fraud is suspected.
  326         3. May deny, suspend, or revoke an authorized use of
  327  program funds for material failure to comply with this section
  328  and applicable department rules if the noncompliance is
  329  correctable within a reasonable period of time. Otherwise, the
  330  commissioner shall deny, suspend, or revoke an authorized use
  331  for failure to materially comply with the law and rules adopted
  332  under this section.
  333         4. Shall require compliance by the appropriate party by a
  334  date certain for all nonmaterial failures to comply with this
  335  section and applicable department rules. The commissioner may
  336  deny, suspend, or revoke program participation under this
  337  section thereafter.
  338         (b) In determining whether to deny, suspend, or revoke in
  339  accordance with this subsection, the commissioner may consider
  340  factors that include, but are not limited to, acts or omissions
  341  by a participating entity which led to a previous denial or
  342  revocation of participation in an education scholarship program;
  343  failure to reimburse the eligible nonprofit scholarship-funding
  344  organization for program funds improperly received or retained
  345  by the entity; imposition of a prior criminal sanction related
  346  to the entity or its officers or employees; imposition of a
  347  civil fine or administrative fine, license revocation or
  348  suspension, or program eligibility suspension, termination, or
  349  revocation related to an entity’s management or operation; or
  350  other types of criminal proceedings in which the entity or its
  351  officers or employees were found guilty of, regardless of
  352  adjudication, or entered a plea of nolo contendere or guilty to,
  353  any offense involving fraud, deceit, dishonesty, or moral
  354  turpitude.
  355         (11) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
  356  PARTICIPATION.—A parent who applies for program participation
  357  under this section is exercising his or her parental option to
  358  determine the appropriate placement or the services that best
  359  meet the needs of his or her child. The scholarship award for a
  360  student is based on a matrix that assigns the student to support
  361  Level III services. If a parent chooses to request and receive
  362  an IEP and a matrix of services from the school district, the
  363  amount of the payment shall be adjusted as needed, when the
  364  school district completes the matrix.
  365         (a) To enroll an eligible student in the program, the
  366  parent must sign an agreement with the eligible nonprofit
  367  scholarship-funding organization and annually submit a
  368  notarized, sworn compliance statement to the organization to:
  369         1. Affirm that the student is enrolled in a program that
  370  meets regular school attendance requirements as provided in s.
  371  1003.01(13)(b) through (d).
  372         2. Use the program funds only for authorized purposes, as
  373  described in subsection (5).
  374         3. Affirm that the student takes all appropriate
  375  standardized assessments as specified in this section.
  376         a.If the parent enrolls the child in an eligible private
  377  school, the student must take an assessment selected by the
  378  private school pursuant to s. 1002.395(7)(e).
  379         b.If the parent enrolls the child in a home education
  380  program, the parent may choose to participate in an assessment
  381  as part of the annual evaluation provided for in s.
  382  1002.41(1)(c).
  383         4.Notify the school district that the student is
  384  participating in the Personal Learning Scholarship Accounts if
  385  the parent chooses to enroll in a home education program as
  386  provided in s. 1002.41.
  387         5. Request participation in the program by the date
  388  established by the eligible nonprofit scholarship-funding
  389  organization.
  390         6. Affirm that the student remains in good standing with
  391  the provider or school if those options are selected by the
  392  parent.
  393         7. Apply for admission of his or her child if the private
  394  school option is selected by the parent.
  395         8. Annually renew participation in the program.
  396  Notwithstanding any changes to the student’s IEP, a student who
  397  was previously eligible for participation in the program shall
  398  remain eligible to apply for renewal as provided in subsection
  399  (6).
  400         9. Affirm that the parent will not transfer any college
  401  savings funds to another beneficiary.
  402         10. Affirm that the parent will not take possession of any
  403  funding provided by the state for the Florida Personal Learning
  404  Scholarship Accounts.
  405         11. Maintain a portfolio of records and materials which
  406  must be preserved by the parent for 2 years and be made
  407  available for inspection by the district school superintendent
  408  or the superintendent’s designee upon 15 days’ written notice.
  409  This paragraph does not require the superintendent to inspect
  410  the portfolio. The portfolio of records and materials must
  411  consist of:
  412         a. A log of educational instruction and services which is
  413  made contemporaneously with delivery of the instruction and
  414  services and which designates by title any reading materials
  415  used; and
  416         b. Samples of any writings, worksheets, workbooks, or
  417  creative materials used or developed by the student.
  418         (b)The parent is responsible for procuring the services
  419  necessary to educate the student. When the student receives a
  420  personal learning scholarship account, the district school board
  421  is not obligated to provide the student with a free appropriate
  422  public education. For purposes of s. 1003.57 and the Individuals
  423  with Disabilities in Education Act, a participating student has
  424  only those rights that apply to all other unilaterally
  425  parentally placed students, except that, when requested by the
  426  parent, school district personnel must develop an individual
  427  education plan or matrix level of services.
  428         (c)The parent is responsible for the payment of all
  429  eligible expenses in excess of the amount of the personal
  430  learning scholarship account in accordance with the terms agreed
  431  to between the parent and the providers.
  432  
  433  A parent who fails to comply with this subsection forfeits the
  434  personal learning scholarship account.
  435         (12)ADMINISTRATION OF PERSONAL LEARNING SCHOLARSHIP
  436  ACCOUNTS.—An eligible nonprofit scholarship-funding organization
  437  participating in the Florida Tax Credit Scholarship Program
  438  established under s. 1002.395 may establish personal learning
  439  scholarship accounts for eligible students by:
  440         (a)Receiving applications and determining student
  441  eligibility in accordance with the requirements of this section.
  442  The organization shall notify the department of the applicants
  443  for the program by March 1 before the school year in which the
  444  student intends to participate. When an application is received,
  445  the scholarship funding organization must provide the department
  446  with information on the student to enable the department to
  447  report the student for funding in accordance with subsection
  448  (13).
  449         (b)Notifying parents of their receipt of a scholarship on
  450  a first-come, first-served basis based upon the funds provided
  451  for this program in the General Appropriations Act.
  452         (c)Establishing a date by which a parent must confirm
  453  initial or continuing participation in the program and confirm
  454  the establishment or continuance of a personal learning
  455  scholarship account.
  456         (d)Establishing a date and process by which students on
  457  the wait list or late-filing applicants may be allowed to
  458  participate in the program during the school year, within the
  459  amount of funds provided for this program in the General
  460  Appropriations Act.
  461         (e)Establishing and maintaining separate accounts for each
  462  eligible student.
  463         (f)Verifying qualifying expenditures pursuant to the
  464  requirements of paragraph (8)(b).
  465         (g)Returning any unused funds to the department when the
  466  student is no longer eligible for a personal scholarship
  467  learning account.
  468         (13) FUNDING AND PAYMENT.—
  469         (a)1. The maximum funding amount granted for an eligible
  470  student with a disability, pursuant to subsection (3), shall be
  471  equivalent to the base student allocation in the Florida
  472  Education Finance Program multiplied by the appropriate cost
  473  factor for the educational program which would have been
  474  provided for the student in the district school to which he or
  475  she would have been assigned, multiplied by the district cost
  476  differential.
  477         2. In addition, an amount equivalent to a share of the
  478  guaranteed allocation for exceptional students in the Florida
  479  Education Finance Program shall be determined and added to the
  480  amount in subparagraph 1. The calculation shall be based on the
  481  methodology and the data used to calculate the guaranteed
  482  allocation for exceptional students for each district in chapter
  483  2000-166, Laws of Florida. Except as provided in subparagraph
  484  3., the calculation shall be based on the student’s grade, the
  485  matrix level of services, and the difference between the 2000
  486  2001 basic program and the appropriate level of services cost
  487  factor, multiplied by the 2000-2001 base student allocation and
  488  the 2000-2001 district cost differential for the sending
  489  district. The calculated amount must also include an amount
  490  equivalent to the per-student share of supplemental academic
  491  instruction funds, instructional materials funds, technology
  492  funds, and other categorical funds as provided in the General
  493  Appropriations Act.
  494         3. Except as otherwise provided, the calculation for all
  495  students participating in the program shall be based on the
  496  matrix that assigns the student to support level III of
  497  services. If a parent chooses to request and receive a matrix of
  498  services from the school district, when the school district
  499  completes the matrix, the amount of the payment shall be
  500  adjusted as needed.
  501         (b) The amount of the awarded funds shall be 90 percent of
  502  the calculated amount.
  503         (c) Upon an eligible student’s graduation from an eligible
  504  postsecondary educational institution or after any period of 4
  505  consecutive years after high school graduation in which the
  506  student is not enrolled in an eligible postsecondary educational
  507  institution, the student’s personal learning scholarship account
  508  shall be closed, and any remaining funds shall revert to the
  509  state.
  510         (d) The eligible nonprofit scholarship-funding organization
  511  shall develop a system for payment of benefits by electronic
  512  funds transfer, including, but not limited to, debit cards,
  513  electronic payment cards, or any other means of electronic
  514  payment that the department deems to be commercially viable or
  515  cost-effective. Commodities or services related to the
  516  development of such a system shall be procured by competitive
  517  solicitation unless they are purchased from a state term
  518  contract pursuant to s. 287.056.
  519         (e)Moneys received pursuant to this section do not
  520  constitute taxable income to the parent of the qualified
  521  student.
  522         (14)OBLIGATIONS OF THE AUDITOR GENERAL.—
  523         (a)The Auditor General shall conduct an annual financial
  524  and operational audit of accounts and records of each eligible
  525  scholarship-funding organization that participates in the
  526  program. As part of this audit, the Auditor General shall
  527  verify, at a minimum, the total amount of students served and
  528  eligibility of reimbursements made by each eligible nonprofit
  529  scholarship-funding organization and transmit that information
  530  to the department.
  531         (b)The Auditor General shall notify the department of any
  532  eligible nonprofit scholarship-funding organization that fails
  533  to comply with a request for information.
  534         (15)OBLIGATIONS RELATED TO APPROVED PROVIDERS.—The
  535  Department of Health, the Agency for Persons with Disabilities,
  536  and the Department of Education shall work with an eligible
  537  nonprofit scholarship-funding organization for easy or automated
  538  access to lists of licensed providers of services specified in
  539  paragraph (5)(c) to ensure efficient administration of the
  540  program.
  541         (16) LIABILITY.—The state is not liable for the award or
  542  any use of awarded funds under this section.
  543         (17) SCOPE OF AUTHORITY.—This section does not expand the
  544  regulatory authority of this state, its officers, or any school
  545  district to impose additional regulation on participating
  546  private schools, nonpublic postsecondary educational
  547  institutions, and private providers beyond those reasonably
  548  necessary to enforce requirements expressly set forth in this
  549  section.
  550         (18) RULES.—The State Board of Education shall adopt rules
  551  pursuant to ss. 120.536(1) and 120.54 to administer this
  552  section.
  553         (19)IMPLEMENTATION SCHEDULE FOR THE 2014-2015 SCHOOL
  554  YEAR.—Notwithstanding the provisions of this section related to
  555  notification and eligibility timelines, an eligible nonprofit
  556  scholarship-funding organization may enroll parents on a rolling
  557  schedule on a first-come, first-served basis, within the amount
  558  of funds provided in the General Appropriations Act.
  559         Section 3. Paragraph (c) is added to subsection (1),
  560  paragraph (f) of subsection (2), subsection (3), subsection (5),
  561  subsection (6), paragraphs (c) and (e) of subsection (8),
  562  paragraphs (d), (j), and (o) of subsection (9), and paragraph
  563  (a) of subsection (12) of section 1002.395, Florida Statutes,
  564  are amended, present paragraphs (h) through (j) of subsection
  565  (2) are redesignated as paragraphs (i) through (k),
  566  respectively, and a new paragraph (h) is added to that
  567  subsection, paragraph (g) is added to subsection (7), and
  568  subsection (16) is added to that section, to read:
  569         1002.395 Florida Tax Credit Scholarship Program.—
  570         (1) FINDINGS AND PURPOSE.—
  571         (c) The purpose of this section is not to prescribe the
  572  standards or curriculum for private schools. A private school
  573  retains the authority to determine its own standards and
  574  curriculum.
  575         (2) DEFINITIONS.—As used in this section, the term:
  576         (f) “Eligible nonprofit scholarship-funding organization”
  577  means a state university; or an independent college or
  578  university that is eligible to participate in the William L.
  579  Boyd, IV, Florida Resident Access Grant Program, located and
  580  chartered in this state, is not for profit, and is accredited by
  581  the Commission on Colleges of the Southern Association of
  582  Colleges and Schools; or is a charitable organization that:
  583         1. Is exempt from federal income tax pursuant to s.
  584  501(c)(3) of the Internal Revenue Code;
  585         2. Is a Florida entity formed under chapter 607, chapter
  586  608, or chapter 617 and whose principal office is located in the
  587  state; and
  588         3. Complies with subsections the provisions of subsection
  589  (6) and (16).
  590         (h) “Household income” has the same meaning as the term
  591  “income” is defined in the Income Eligibility Guidelines for
  592  free and reduced price meals under the National School Lunch
  593  Program in 7 C.F.R. part 210 as published in the Federal
  594  Register by the United States Department of Agriculture.
  595         (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.—
  596         (a) The Florida Tax Credit Scholarship Program is
  597  established.
  598         (b) For the 2014-2015 and 2015-2016 school years,
  599  contingent upon available funds, a student is eligible for a
  600  Florida tax credit scholarship under this section if the student
  601  meets one or more of the following criteria:
  602         1. The student qualifies for free or reduced-price school
  603  lunches under the National School Lunch Act or is on the direct
  604  certification list; and:
  605         a. Was counted as a full-time equivalent student during the
  606  previous state fiscal year for purposes of state per-student
  607  funding;
  608         b. Received a scholarship from an eligible nonprofit
  609  scholarship-funding organization or from the State of Florida
  610  during the previous school year; or
  611         c. Is eligible to enter kindergarten through fifth grade.
  612         2. The student is currently placed, or during the previous
  613  state fiscal year was placed, in foster care or in out-of-home
  614  care as defined in s. 39.01; or.
  615         3. The student continues in the scholarship program as long
  616  as the student’s household income level does not exceed 230
  617  percent of the federal poverty level.
  618         4. The student, who is a first-time tax credit scholarship
  619  recipient, is a sibling of a student who is continuing in the
  620  scholarship program and who resides in the same household as the
  621  student if the sibling meets one or more of the criteria
  622  specified in subparagraphs 1. and 2. and as long as the
  623  student’s and sibling’s household income level does not exceed
  624  230 percent of the federal poverty level.
  625         (c) For the 2016-2017 school year and thereafter,
  626  contingent upon available funds, a student is eligible for a
  627  Florida tax credit scholarship under this section if the student
  628  meets one or more of the following criteria:
  629         1. The student is on the direct certification list or the
  630  student’s household income level does not exceed 185 percent of
  631  the federal poverty level; or
  632         2. The student is currently placed, or during the previous
  633  state fiscal year was placed, in foster care or in out-of-home
  634  care as defined in s. 39.01.
  635         3. The student’s household income level is greater than 185
  636  percent of the federal poverty level but does not exceed 260
  637  percent of the federal poverty level.
  638  
  639  A student who initially receives a scholarship based on
  640  eligibility under subparagraph (b)2. or subparagraph (c)2.
  641  remains eligible until the student graduates from high school or
  642  attains the age of 21 years, whichever occurs first, regardless
  643  of the student’s household income level. A sibling of a student
  644  who is participating in the scholarship program under this
  645  subsection is eligible for a scholarship if the student resides
  646  in the same household as the sibling.
  647         (5) SCHOLARSHIP FUNDING TAX CREDITS; LIMITATIONS.—
  648         (a)1. The tax credit cap amount is $229 million in the
  649  2012-2013 state fiscal year.
  650         2. In the 2013-2014 state fiscal year and each state fiscal
  651  year thereafter, the tax credit cap amount is the tax credit cap
  652  amount in the prior state fiscal year. However, in any state
  653  fiscal year when the annual tax credit amount for the prior
  654  state fiscal year is equal to or greater than 90 percent of the
  655  tax credit cap amount applicable to that state fiscal year, the
  656  tax credit cap amount shall increase by 25 percent. The
  657  Department of Education and Department of Revenue department
  658  shall publish on their websites its website information
  659  identifying the tax credit cap amount when it is increased
  660  pursuant to this subparagraph.
  661         (b) A taxpayer may submit an application to the department
  662  for a tax credit or credits under one or more of s. 211.0251, s.
  663  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055.
  664         1. The taxpayer shall specify in the application each tax
  665  for which the taxpayer requests a credit and the applicable
  666  taxable year for a credit under s. 220.1875 or s. 624.51055 or
  667  the applicable state fiscal year for a credit under s. 211.0251,
  668  s. 212.1831, or s. 561.1211. The department shall approve tax
  669  credits on a first-come, first-served basis and must obtain the
  670  division’s approval before prior to approving a tax credit under
  671  s. 561.1211.
  672         2. Within 10 days after approving an application, the
  673  department shall provide a copy of its approval letter to the
  674  eligible nonprofit scholarship-funding organization specified by
  675  the taxpayer in the application.
  676         (c) If a tax credit approved under paragraph (b) is not
  677  fully used within the specified state fiscal year for credits
  678  under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes
  679  due for the specified taxable year for credits under s. 220.1875
  680  or s. 624.51055 because of insufficient tax liability on the
  681  part of the taxpayer, the unused amount may be carried forward
  682  for a period not to exceed 5 years. However, any taxpayer that
  683  seeks to carry forward an unused amount of tax credit must
  684  submit an application to the department for approval of the
  685  carryforward tax credit in the year that the taxpayer intends to
  686  use the carryforward. The department must obtain the division’s
  687  approval prior to approving the carryforward of a tax credit
  688  under s. 561.1211.
  689         (d) A taxpayer may not convey, assign, or transfer an
  690  approved tax credit or a carryforward tax credit to another
  691  entity unless all of the assets of the taxpayer are conveyed,
  692  assigned, or transferred in the same transaction. However, a tax
  693  credit under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
  694  or s. 624.51055 may be conveyed, transferred, or assigned
  695  between members of an affiliated group of corporations if the
  696  type of tax credit under s. 211.0251, s. 212.1831, s. 220.1875,
  697  s. 561.1211, or s. 624.51055 remains the same. A taxpayer shall
  698  notify the department of its intent to convey, transfer, or
  699  assign a tax credit to another member within an affiliated group
  700  of corporations. The amount conveyed, transferred, or assigned
  701  is available to another member of the affiliated group of
  702  corporations upon approval by the department. The department
  703  shall obtain the division’s approval before approving a
  704  conveyance, transfer, or assignment of a tax credit under s.
  705  561.1211.
  706         (e) Within any state fiscal year, a taxpayer may rescind
  707  all or part of a tax credit approved under paragraph (b). The
  708  amount rescinded shall become available for that state fiscal
  709  year to another eligible taxpayer as approved by the department
  710  if the taxpayer receives notice from the department that the
  711  rescindment has been accepted by the department. The department
  712  must obtain the division’s approval prior to accepting the
  713  rescindment of a tax credit under s. 561.1211. Any amount
  714  rescinded under this paragraph shall become available to an
  715  eligible taxpayer on a first-come, first-served basis based on
  716  tax credit applications received after the date the rescindment
  717  is accepted by the department.
  718         (f) For purposes of calculating the underpayment of
  719  estimated corporate income taxes pursuant to s. 220.34 and tax
  720  installment payments for taxes on insurance premiums or
  721  assessments under s. 624.5092, the final amount due is the
  722  amount after credits earned under s. 220.1875 or s. 624.51055
  723  for contributions to eligible nonprofit scholarship-funding
  724  organizations are deducted.
  725         1. For purposes of determining if a penalty or interest
  726  shall be imposed for underpayment of estimated corporate income
  727  tax pursuant to s. 220.34(2)(d)1., a taxpayer may, after earning
  728  a credit under s. 220.1875, reduce the following estimated
  729  payment in that taxable year by the amount of the credit. This
  730  subparagraph applies to contributions made on or after July 1,
  731  2014.
  732         2. For purposes of determining if a penalty under s.
  733  624.5092 shall be imposed, an insurer may, after earning a
  734  credit under s. 624.51055, reduce the following installment
  735  payment of 27 percent of the amount of the net tax due as
  736  reported on the return for the preceding year under s.
  737  624.5092(2)(b) by the amount of the credit. This subparagraph
  738  applies to contributions made on or after July 1, 2014.
  739         (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
  740  ORGANIZATIONS.—An eligible nonprofit scholarship-funding
  741  organization:
  742         (a) Must comply with the antidiscrimination provisions of
  743  42 U.S.C. s. 2000d.
  744         (b) Must comply with the following background check
  745  requirements:
  746         1. All owners and operators as defined in subparagraph
  747  (2)(i)1. (2)(h)1. are, before upon employment or engagement to
  748  provide services, subject to level 2 background screening as
  749  provided under chapter 435. The fingerprints for the background
  750  screening must be electronically submitted to the Department of
  751  Law Enforcement and can be taken by an authorized law
  752  enforcement agency or by an employee of the eligible nonprofit
  753  scholarship-funding organization or a private company who is
  754  trained to take fingerprints. However, the complete set of
  755  fingerprints of an owner or operator may not be taken by the
  756  owner or operator. The results of the state and national
  757  criminal history check shall be provided to the Department of
  758  Education for screening under chapter 435. The cost of the
  759  background screening may be borne by the eligible nonprofit
  760  scholarship-funding organization or the owner or operator.
  761         2. Every 5 years following employment or engagement to
  762  provide services or association with an eligible nonprofit
  763  scholarship-funding organization, each owner or operator must
  764  meet level 2 screening standards as described in s. 435.04, at
  765  which time the nonprofit scholarship-funding organization shall
  766  request the Department of Law Enforcement to forward the
  767  fingerprints to the Federal Bureau of Investigation for level 2
  768  screening. If the fingerprints of an owner or operator are not
  769  retained by the Department of Law Enforcement under subparagraph
  770  3., the owner or operator must electronically file a complete
  771  set of fingerprints with the Department of Law Enforcement. Upon
  772  submission of fingerprints for this purpose, the eligible
  773  nonprofit scholarship-funding organization shall request that
  774  the Department of Law Enforcement forward the fingerprints to
  775  the Federal Bureau of Investigation for level 2 screening, and
  776  the fingerprints shall be retained by the Department of Law
  777  Enforcement under subparagraph 3.
  778         3. All Fingerprints submitted to the Department of Law
  779  Enforcement as required by this paragraph must be retained by
  780  the Department of Law Enforcement in a manner approved by rule
  781  and entered in the statewide automated biometric identification
  782  system authorized by s. 943.05(2)(b). The fingerprints must
  783  thereafter be available for all purposes and uses authorized for
  784  arrest fingerprints entered in the statewide automated biometric
  785  identification system pursuant to s. 943.051.
  786         4. The Department of Law Enforcement shall search all
  787  arrest fingerprints received under s. 943.051 against the
  788  fingerprints retained in the statewide automated biometric
  789  identification system under subparagraph 3. Any arrest record
  790  that is identified with an owner’s or operator’s fingerprints
  791  must be reported to the Department of Education. The Department
  792  of Education shall participate in this search process by paying
  793  an annual fee to the Department of Law Enforcement and by
  794  informing the Department of Law Enforcement of any change in the
  795  employment, engagement, or association status of the owners or
  796  operators whose fingerprints are retained under subparagraph 3.
  797  The Department of Law Enforcement shall adopt a rule setting the
  798  amount of the annual fee to be imposed upon the Department of
  799  Education for performing these services and establishing the
  800  procedures for the retention of owner and operator fingerprints
  801  and the dissemination of search results. The fee may be borne by
  802  the owner or operator of the nonprofit scholarship-funding
  803  organization.
  804         5. A nonprofit scholarship-funding organization whose owner
  805  or operator fails the level 2 background screening is not shall
  806  not be eligible to provide scholarships under this section.
  807         6. A nonprofit scholarship-funding organization whose owner
  808  or operator in the last 7 years has filed for personal
  809  bankruptcy or corporate bankruptcy in a corporation of which he
  810  or she owned more than 20 percent shall not be eligible to
  811  provide scholarships under this section.
  812         7. In addition to the offenses listed in s. 435.04, a
  813  person required to undergo background screening pursuant to this
  814  part or authorizing statutes must not have an arrest awaiting
  815  final disposition for, must not have been found guilty of, or
  816  entered a plea of nolo contendere to, regardless of
  817  adjudication, and must not have been adjudicated delinquent, and
  818  the record must not have been sealed or expunged for, any of the
  819  following offenses or any similar offense of another
  820  jurisdiction:
  821         a. Any authorizing statutes, if the offense was a felony.
  822         b. This chapter, if the offense was a felony.
  823         c. Section 409.920, relating to Medicaid provider fraud.
  824         d. Section 409.9201, relating to Medicaid fraud.
  825         e. Section 741.28, relating to domestic violence.
  826         f. Section 817.034, relating to fraudulent acts through
  827  mail, wire, radio, electromagnetic, photoelectronic, or
  828  photooptical systems.
  829         g. Section 817.234, relating to false and fraudulent
  830  insurance claims.
  831         h. Section 817.505, relating to patient brokering.
  832         i. Section 817.568, relating to criminal use of personal
  833  identification information.
  834         j. Section 817.60, relating to obtaining a credit card
  835  through fraudulent means.
  836         k. Section 817.61, relating to fraudulent use of credit
  837  cards, if the offense was a felony.
  838         l. Section 831.01, relating to forgery.
  839         m. Section 831.02, relating to uttering forged instruments.
  840         n. Section 831.07, relating to forging bank bills, checks,
  841  drafts, or promissory notes.
  842         o. Section 831.09, relating to uttering forged bank bills,
  843  checks, drafts, or promissory notes.
  844         p. Section 831.30, relating to fraud in obtaining medicinal
  845  drugs.
  846         q. Section 831.31, relating to the sale, manufacture,
  847  delivery, or possession with the intent to sell, manufacture, or
  848  deliver any counterfeit controlled substance, if the offense was
  849  a felony.
  850         (c) Must not have an owner or operator who owns or operates
  851  an eligible private school that is participating in the
  852  scholarship program.
  853         (d) Must provide scholarships, from eligible contributions,
  854  to eligible students for the cost of:
  855         1. Tuition and fees for an eligible private school; or
  856         2. Transportation to a Florida public school that is
  857  located outside the district in which the student resides or to
  858  a lab school as defined in s. 1002.32.
  859         (e) Must give first priority to eligible students who
  860  received a scholarship from an eligible nonprofit scholarship
  861  funding organization or from the State of Florida during the
  862  previous school year. Beginning in the 2016-2017 school year, an
  863  eligible nonprofit scholarship-funding organization shall give
  864  priority to new applicants whose household income levels do not
  865  exceed 185 percent of the federal poverty level or who are in
  866  foster care or out-of-home care.
  867         (f) Must provide a scholarship to an eligible student on a
  868  first-come, first-served basis unless the student qualifies for
  869  priority pursuant to paragraph (e).
  870         (g) May not restrict or reserve scholarships for use at a
  871  particular private school or provide scholarships to a child of
  872  an owner or operator.
  873         (h) Must allow a student in foster care or out-of-home care
  874  to apply for a scholarship at any time.
  875         (i)(h) Must allow an eligible student to attend any
  876  eligible private school and must allow a parent to transfer a
  877  scholarship during a school year to any other eligible private
  878  school of the parent’s choice.
  879         (j)(i)1. May use up to 3 percent of eligible contributions
  880  received during the state fiscal year in which such
  881  contributions are collected for administrative expenses if the
  882  organization has operated under this section for at least 3
  883  state fiscal years and did not have any negative financial
  884  findings in its most recent audit under paragraph (m) (l). Such
  885  administrative expenses must be reasonable and necessary for the
  886  organization’s management and distribution of eligible
  887  contributions under this section. No funds authorized under this
  888  subparagraph shall be used for lobbying or political activity or
  889  expenses related to lobbying or political activity. Up to No
  890  more than one-third of the funds authorized for administrative
  891  expenses under this subparagraph may be used for expenses
  892  related to the recruitment of contributions from taxpayers. If
  893  an eligible nonprofit scholarship funding organization charges
  894  an application fee for a scholarship, the application fee must
  895  be immediately refunded to the person that paid the fee if the
  896  student is not enrolled in a participating school within twelve
  897  months.
  898         2. Must expend for annual or partial-year scholarships an
  899  amount equal to or greater than 75 percent of the net eligible
  900  contributions remaining after administrative expenses during the
  901  state fiscal year in which such contributions are collected. No
  902  more than 25 percent of such net eligible contributions may be
  903  carried forward to the following state fiscal year. All amounts
  904  carried forward, for audit purposes, must be specifically
  905  identified for particular students, by student name and the name
  906  of the school to which the student is admitted, subject to the
  907  requirements of s. 1002.22, s. 1002.221, 20 U.S.C. s. 1232g, and
  908  the applicable rules and regulations issued pursuant thereto.
  909  Any amounts carried forward shall be expended for annual or
  910  partial-year scholarships in the following state fiscal year.
  911  Net eligible contributions remaining on June 30 of each year
  912  that are in excess of the 25 percent that may be carried forward
  913  shall be returned to the State Treasury for deposit in the
  914  General Revenue Fund.
  915         3. Must, before granting a scholarship for an academic
  916  year, document each scholarship student’s eligibility for that
  917  academic year. A scholarship-funding organization may not grant
  918  multiyear scholarships in one approval process.
  919         (k)(j) Must maintain separate accounts for scholarship
  920  funds and operating funds.
  921         (l)(k) With the prior approval of the Department of
  922  Education, may transfer funds to another eligible nonprofit
  923  scholarship-funding organization if additional funds are
  924  required to meet scholarship demand at the receiving nonprofit
  925  scholarship-funding organization. A transfer is shall be limited
  926  to the greater of $500,000 or 20 percent of the total
  927  contributions received by the nonprofit scholarship-funding
  928  organization making the transfer. All transferred funds must be
  929  deposited by the receiving nonprofit scholarship-funding
  930  organization into its scholarship accounts. All transferred
  931  amounts received by any nonprofit scholarship-funding
  932  organization must be separately disclosed in the annual
  933  financial and compliance audit required in this section.
  934         (m)(l) Must provide to the Auditor General and the
  935  Department of Education a report on the results of an annual
  936  financial and compliance audit of its accounts and records
  937  conducted by an independent certified public accountant and in
  938  accordance with auditing standards generally accepted in the
  939  United States, government auditing standards, and rules
  940  promulgated adopted by the Auditor General. The audit report
  941  must be conducted in compliance with generally accepted auditing
  942  standards and must include a report on financial statements
  943  presented in accordance with generally accepted accounting
  944  principles set forth by the American Institute of Certified
  945  Public Accountants for not-for-profit organizations and a
  946  determination of compliance with the statutory eligibility and
  947  expenditure requirements set forth in this section. Audit
  948  reports Audits must be provided to the Auditor General and the
  949  Department of Education within 180 days after completion of the
  950  eligible nonprofit scholarship-funding organization’s fiscal
  951  year. The Auditor General shall review all audit reports
  952  submitted pursuant to this paragraph. The Auditor General shall
  953  request any significant items that were omitted in violation of
  954  a rule adopted by the Auditor General. The items must be
  955  provided within 45 days after the date of the request. If the
  956  scholarship-funding organization does not comply with the
  957  Auditor General’s request, the Auditor General shall notify the
  958  Legislative Auditing Committee.
  959         (n)(m) Must prepare and submit quarterly reports to the
  960  Department of Education pursuant to paragraph (9)(m). In
  961  addition, an eligible nonprofit scholarship-funding organization
  962  must submit in a timely manner any information requested by the
  963  Department of Education relating to the scholarship program.
  964         (o)(n)1.a. Must participate in the joint development of
  965  agreed-upon procedures to be performed by an independent
  966  certified public accountant as required under paragraph (8)(e)
  967  if the scholarship-funding organization provided more than
  968  $250,000 in scholarship funds to an eligible private school
  969  under this section during the 2009-2010 state fiscal year. The
  970  agreed-upon procedures must uniformly apply to all private
  971  schools and must determine, at a minimum, whether the private
  972  school has been verified as eligible by the Department of
  973  Education under paragraph (9)(c); has an adequate accounting
  974  system, system of financial controls, and process for deposit
  975  and classification of scholarship funds; and has properly
  976  expended scholarship funds for education-related expenses.
  977  During the development of the procedures, the participating
  978  scholarship-funding organizations shall specify guidelines
  979  governing the materiality of exceptions that may be found during
  980  the accountant’s performance of the procedures. The procedures
  981  and guidelines shall be provided to private schools and the
  982  Commissioner of Education by March 15, 2011.
  983         b. Must participate in a joint review of the agreed-upon
  984  procedures and guidelines developed under sub-subparagraph a.,
  985  by February 2013 and biennially thereafter, if the scholarship
  986  funding organization provided more than $250,000 in scholarship
  987  funds to an eligible private school under this section during
  988  the state fiscal year preceding the biennial review. If the
  989  procedures and guidelines are revised, the revisions must be
  990  provided to private schools and the Commissioner of Education by
  991  March 15, 2013, and biennially thereafter.
  992         c. Must monitor the compliance of a private school with
  993  paragraph (8)(e) if the scholarship-funding organization
  994  provided the majority of the scholarship funding to the school.
  995  For each private school subject to paragraph (8)(e), the
  996  appropriate scholarship-funding organization shall notify the
  997  Commissioner of Education by October 30, 2011, and annually
  998  thereafter of:
  999         (I) A private school’s failure to submit a report required
 1000  under paragraph (8)(e); or
 1001         (II) Any material exceptions set forth in the report
 1002  required under paragraph (8)(e).
 1003         2. Must seek input from the accrediting associations that
 1004  are members of the Florida Association of Academic Nonpublic
 1005  Schools when jointly developing the agreed-upon procedures and
 1006  guidelines under sub-subparagraph 1.a. and conducting a review
 1007  of those procedures and guidelines under sub-subparagraph 1.b.
 1008         (p) Must maintain the surety bond or letter of credit
 1009  required by subsection (16). The amount of the surety bond or
 1010  letter of credit may be adjusted quarterly to equal the actual
 1011  amount of undisbursed funds based upon submission by the
 1012  organization of a statement from a certified public accountant
 1013  verifying the amount of undisbursed funds. The requirements of
 1014  this paragraph are waived if the cost of acquiring a surety bond
 1015  or letter of credit exceeds the average 10-year cost of
 1016  acquiring a surety bond or letter of credit by 200 percent. The
 1017  requirements of this paragraph are waived for a state
 1018  university; or an independent college or university which is
 1019  eligible to participate in the William L. Boyd, IV, Florida
 1020  Resident Access Grant Program, located and chartered in this
 1021  state, is not for profit, and is accredited by the Commission on
 1022  Colleges of the Southern Association of Colleges and Schools.
 1023         (q) Must provide to the Auditor General any information or
 1024  documentation requested in connection with an operational audit
 1025  of a scholarship funding organization conducted pursuant to s.
 1026  11.45.
 1027  
 1028  Any and all Information and documentation provided to the
 1029  Department of Education and the Auditor General relating to the
 1030  identity of a taxpayer that provides an eligible contribution
 1031  under this section shall remain confidential at all times in
 1032  accordance with s. 213.053.
 1033         (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
 1034  PARTICIPATION.—
 1035         (g) The parent shall authorize the nonprofit scholarship
 1036  funding organization to access information needed for income
 1037  eligibility determination and verification held by other state
 1038  or federal agencies, including the Department of Revenue, the
 1039  Department of Children and Families, the Department of
 1040  Education, the Department of Economic Opportunity, and the
 1041  Agency for Health Care Administration.
 1042         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
 1043  private school may be sectarian or nonsectarian and must:
 1044         (c) Be academically accountable to the parent for meeting
 1045  the educational needs of the student by:
 1046         1. At a minimum, annually providing to the parent a written
 1047  explanation of the student’s progress.
 1048         2. Annually administering or making provision for students
 1049  participating in the scholarship program in grades 3 through 10
 1050  to take one of the nationally norm-referenced tests identified
 1051  by the Department of Education or the statewide assessments
 1052  pursuant to s. 1008.22. Students with disabilities for whom
 1053  standardized testing is not appropriate are exempt from this
 1054  requirement. A participating private school must report a
 1055  student’s scores to the parent. A participating private school
 1056  must annually report by August 15 the scores of all
 1057  participating students to the Learning System Institute
 1058  independent research organization described in paragraph (9)(j).
 1059         3. Cooperating with the scholarship student whose parent
 1060  chooses to have the student participate in the statewide
 1061  assessments pursuant to s. 1008.22 or, if a private school
 1062  chooses to offer the statewide assessments, administering the
 1063  assessments at the school.
 1064         a. A participating private school may choose to offer and
 1065  administer the statewide assessments to all students who attend
 1066  the private school in grades 3 through 10.
 1067         b. A participating private school must submit a request in
 1068  writing to the Department of Education by March 1 of each year
 1069  in order to administer the statewide assessments in the
 1070  subsequent school year.
 1071         (e) Annually contract with an independent certified public
 1072  accountant to perform the agreed-upon procedures developed under
 1073  paragraph (6)(o) (6)(n) and produce a report of the results if
 1074  the private school receives more than $250,000 in funds from
 1075  scholarships awarded under this section in the 2010-2011 state
 1076  fiscal year or a state fiscal year thereafter. A private school
 1077  subject to this paragraph must submit the report by September
 1078  15, 2011, and annually thereafter to the scholarship-funding
 1079  organization that awarded the majority of the school’s
 1080  scholarship funds. The agreed-upon procedures must be conducted
 1081  in accordance with attestation standards established by the
 1082  American Institute of Certified Public Accountants.
 1083  
 1084  The inability of a private school to meet the requirements of
 1085  this subsection shall constitute a basis for the ineligibility
 1086  of the private school to participate in the scholarship program
 1087  as determined by the Department of Education.
 1088         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
 1089  Education shall:
 1090         (d) Annually verify the eligibility of expenditures as
 1091  provided in paragraph (6)(d) using the audit required by
 1092  paragraph (6)(m) and s. 11.45(2)(k) (6)(l).
 1093         (j) Issue a project grant award to the Learning System
 1094  Institute at the Florida State University Select an independent
 1095  research organization, which may be a public or private entity
 1096  or university, to which participating private schools must
 1097  report the scores of participating students on the nationally
 1098  norm-referenced tests or the statewide assessments administered
 1099  by the private school in grades 3 through 10. The project term
 1100  is 2 years, and the amount of the project is up to $500,000 per
 1101  year. The project grant award must be reissued in 2 year
 1102  intervals in accordance with this paragraph.
 1103         1. The Learning System Institute independent research
 1104  organization must annually report to the Department of Education
 1105  on the student performance year-to-year learning gains of
 1106  participating students:
 1107         a. On a statewide basis. The report shall also include, to
 1108  the extent possible, a comparison of scholarship students’
 1109  performance these learning gains to the statewide student
 1110  performance learning gains of public school students with
 1111  socioeconomic backgrounds similar to those of students
 1112  participating in the scholarship program. To minimize costs and
 1113  reduce time required for the Learning System Institute’s
 1114  independent research organization’s analysis and evaluation, the
 1115  Department of Education shall coordinate with the Learning
 1116  System Institute to provide data to the Learning System
 1117  Institute in order to conduct analyses of matched students from
 1118  public school assessment data and calculate control group
 1119  student performance learning gains using an agreed-upon
 1120  methodology outlined in the contract with the Learning System
 1121  Institute independent research organization; and
 1122         b. On an individual school basis. The annual report must
 1123  include student performance for each participating private
 1124  school in which at least 51 percent of the total enrolled
 1125  students in the private school participated in the Florida Tax
 1126  Credit Scholarship Program in the prior school year. The report
 1127  shall be according to each participating private school, and for
 1128  participating students, in which there are at least 30
 1129  participating students who have scores for tests administered
 1130  during or after the 2009-2010 school year for 2 consecutive
 1131  years at that private school. If the Learning System Institute
 1132  determines that the 30 participating student cell size may be
 1133  reduced without disclosing personally identifiable information,
 1134  as described in 34 C.F.R. 99.12, of a participating student, the
 1135  Learning System Institute may reduce the participating student
 1136  cell size, but the cell size must not be reduced to less than 10
 1137  participating students. The department shall provide each
 1138  private school’s prior school year’s student enrollment
 1139  information to the Learning System Institute no later than June
 1140  15 of each year, or as requested by the Learning System
 1141  Institute.
 1142         2. The sharing and reporting of student performance
 1143  learning gain data under this paragraph must be in accordance
 1144  with requirements of s. 1002.22, s. 1002.221, 20 U.S.C. s.
 1145  1232g, the Family Educational Rights and Privacy Act, and the
 1146  applicable rules and regulations issued pursuant thereto, and
 1147  shall be for the sole purpose of creating the annual report
 1148  required by subparagraph 1. All parties must preserve the
 1149  confidentiality of such information as required by law. The
 1150  annual report must not disaggregate data to a level that will
 1151  identify individual participating schools, except as required
 1152  under sub-subparagraph 1.b., or disclose the academic level of
 1153  individual students.
 1154         3. The annual report required by subparagraph 1. shall be
 1155  published by the Department of Education on its website.
 1156         (o) Provide a process to match the direct certification
 1157  list with the scholarship application data submitted by any
 1158  nonprofit scholarship-funding organization eligible to receive
 1159  the 3-percent administrative allowance under paragraph (6)(j)
 1160  (6)(i).
 1161         (12) SCHOLARSHIP AMOUNT AND PAYMENT.—
 1162         (a)1. Except as provided in subparagraph 2., the amount of
 1163  a scholarship provided to any student for any single school year
 1164  by an eligible nonprofit scholarship-funding organization from
 1165  eligible contributions shall be for total costs authorized under
 1166  paragraph (6)(d), not to exceed annual limits, which shall be
 1167  determined as follows:
 1168         1.a. For a scholarship awarded to a student enrolled in an
 1169  eligible private school:
 1170         (I) For the 2009-2010 state fiscal year, the limit shall be
 1171  $3,950.
 1172         (II) For the 2010-2011 state fiscal year, the limit shall
 1173  be 60 percent of the unweighted FTE funding amount for that
 1174  year.
 1175         (III) For the 2011-2012 state fiscal year and thereafter,
 1176  the limit shall be determined by multiplying the unweighted FTE
 1177  funding amount in that state fiscal year by the percentage used
 1178  to determine the limit in the prior state fiscal year. However,
 1179  in each state fiscal year that the tax credit cap amount
 1180  increases pursuant to paragraph (5)(a) subparagraph (5)(a)2.,
 1181  the prior year percentage shall be increased by 4 percentage
 1182  points and the increased percentage shall be used to determine
 1183  the limit for that state fiscal year. If the percentage so
 1184  calculated reaches 80 percent in a state fiscal year, no further
 1185  increase in the percentage is allowed and the limit shall be 80
 1186  percent of the unweighted FTE funding amount for that state
 1187  fiscal year and thereafter. Beginning in the 2016-2017 state
 1188  fiscal year, the amount of a scholarship awarded to a student
 1189  enrolled in an eligible private school shall be equal to 82
 1190  percent of the unweighted FTE funding amount for that state
 1191  fiscal year and thereafter.
 1192         b. For a scholarship awarded to a student enrolled in a
 1193  Florida public school that is located outside the district in
 1194  which the student resides or in a lab school as defined in s.
 1195  1002.32, the limit shall be $500.
 1196         2. The annual limit for a scholarship under sub
 1197  subparagraph 1.a. shall be reduced by:
 1198         a. Twenty-five percent if the student’s household income
 1199  level is equal to or greater than 200 percent, but less than 215
 1200  percent, of the federal poverty level.
 1201         b. Fifty percent if the student’s household income level is
 1202  equal to or greater than 215 percent, but equal to or less than
 1203  230 percent, of the federal poverty level.
 1204         3. For the 2016-2017 state fiscal year and thereafter, the
 1205  annual limit for a scholarship under sub-subparagraph 1.a. shall
 1206  be reduced by:
 1207         a. Twelve percent if the student’s household income level
 1208  is greater than or equal to 200 percent, but less than 215
 1209  percent, of the federal poverty level.
 1210         b. Twenty-six percent if the student’s household income
 1211  level is greater than or equal to 215 percent, but less than 230
 1212  percent, of the federal poverty level.
 1213         c. Forty percent if the student’s household income level is
 1214  greater than or equal to 230 percent, but less than 245 percent,
 1215  of the federal poverty level.
 1216         d. Fifty percent if the student’s household income level is
 1217  greater than or equal to 245 percent, but less than or equal to
 1218  260 percent, of the federal poverty level.
 1219  
 1220         (16) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
 1221  APPLICATION.—In order to participate in the scholarship program
 1222  created under this section, a charitable organization that seeks
 1223  to be a nonprofit scholarship-funding organization must submit
 1224  an application for initial approval or renewal to the Office of
 1225  Independent Education and Parental Choice no later than
 1226  September 1 of each year before the school year for which the
 1227  organization intends to offer scholarships.
 1228         (a) An application for initial approval must include:
 1229         1. A copy of the organization’s incorporation documents and
 1230  registration with the Division of Corporations of the Department
 1231  of State.
 1232         2. A copy of the organization’s Internal Revenue Service
 1233  determination letter as a s. 501(c)(3) not-for-profit
 1234  organization.
 1235         3. A description of the organization’s financial plan that
 1236  demonstrates sufficient funds to operate throughout the school
 1237  year.
 1238         4. A description of the geographic region that the
 1239  organization intends to serve and an analysis of the demand and
 1240  unmet need for eligible students in that area.
 1241         5. The organization’s organizational chart.
 1242         6. A description of the criteria and methodology that the
 1243  organization will use to evaluate scholarship eligibility.
 1244         7. A description of the application process, including
 1245  deadlines and any associated fees.
 1246         8. A description of the deadlines for attendance
 1247  verification and scholarship payments.
 1248         9. A copy of the organization’s policies on conflict of
 1249  interest and whistleblowers.
 1250         10. A copy of a surety bond or letter of credit in an
 1251  amount equal to 25 percent of the scholarship funds anticipated
 1252  for each school year or $100,000, whichever is greater.
 1253         (b) In addition to the information required by
 1254  subparagraphs (a)1.-9., an application for renewal must include:
 1255         1. A surety bond or letter of credit equal to the amount of
 1256  undisbursed donations held by the organization based on the
 1257  annual report submitted pursuant to paragraph (6)(m). The amount
 1258  of the surety bond or letter of credit must be at least
 1259  $100,000, but not more than $25 million.
 1260         2. The organization’s completed Internal Revenue Service
 1261  Form 990 submitted no later than November 30 of the year before
 1262  the school year that the organization intends to offer the
 1263  scholarships, notwithstanding the September 1 application
 1264  deadline.
 1265         3. A copy of the statutorily required audit to the
 1266  Department of Education and Auditor General.
 1267         4. An annual report that includes:
 1268         a. The number of students who completed applications, by
 1269  county and by grade.
 1270         b. The number of students who were approved for
 1271  scholarships, by county and by grade.
 1272         c. The number of students who received funding for
 1273  scholarships within each funding category, by county and by
 1274  grade.
 1275         d. The amount of funds received, the amount of funds
 1276  distributed in scholarships, and an accounting of remaining
 1277  funds and the obligation of those funds.
 1278         e. A detailed accounting of how the organization spent the
 1279  administrative funds allowable under paragraph (6)(j).
 1280         (c) In consultation with the Department of Revenue and the
 1281  Chief Financial Officer, the Office of Independent Education and
 1282  Parental Choice shall review the application. The Department of
 1283  Education shall notify the organization in writing of any
 1284  deficiencies within 30 days after receipt of the application and
 1285  allow the organization 30 days to correct any deficiencies.
 1286         (d) Within 30 days after receipt of the finalized
 1287  application by the Office of Independent Education and Parental
 1288  Choice, the Commissioner of Education shall recommend approval
 1289  or disapproval of the application to the State Board of
 1290  Education. The State Board of Education shall consider the
 1291  application and recommendation at the next scheduled meeting,
 1292  adhering to appropriate meeting notice requirements. If the
 1293  State Board of Education disapproves the organization’s
 1294  application, it shall provide the organization with a written
 1295  explanation of that determination. The State Board of
 1296  Education’s action is not subject to chapter 120.
 1297         (e) If the State Board of Education disapproves the renewal
 1298  of a nonprofit scholarship-funding organization, the
 1299  organization must notify the affected eligible students and
 1300  parents of the decision within 15 days after disapproval. An
 1301  eligible student affected by the disapproval of an
 1302  organization’s participation remains eligible under this section
 1303  until the end of the school year in which the organization was
 1304  disapproved. The student must apply and be accepted by another
 1305  eligible nonprofit scholarship-funding organization for the
 1306  upcoming school year. The student shall be given priority in
 1307  accordance with paragraph (6)(f).
 1308         (f) All remaining funds held by a nonprofit scholarship
 1309  funding organization that is disapproved for participation must
 1310  revert to the Department of Revenue for redistribution to other
 1311  eligible nonprofit scholarship-funding organizations.
 1312         (g) A nonprofit scholarship-funding organization is a
 1313  renewing organization if it maintains continuous approval and
 1314  participation in the program. An organization that chooses not
 1315  to participate for 1 year or more or is disapproved to
 1316  participate for 1 year or more must submit an application for
 1317  initial approval in order to participate in the program again.
 1318         (h) The State Board of Education shall adopt rules
 1319  providing guidelines for receiving, reviewing, and approving
 1320  applications for new and renewing nonprofit scholarship-funding
 1321  organizations. The rules must include a process for compiling
 1322  input and recommendations from the Chief Financial Officer, the
 1323  Department of Revenue, and the Department of Education. The
 1324  rules must also require that the nonprofit scholarship-funding
 1325  organization make a brief presentation to assist the State Board
 1326  of Education in its decision.
 1327         (i) A state university; or an independent college or
 1328  university which is eligible to participate in the William L.
 1329  Boyd, IV, Florida Resident Access Grant Program, located and
 1330  chartered in this state, is not for profit, and is accredited by
 1331  the Commission on Colleges of the Southern Association of
 1332  Colleges and Schools, is exempt from the initial or renewal
 1333  application process, but must file a registration notice with
 1334  the Department of Education to be an eligible nonprofit
 1335  scholarship-funding organization. The State Board of Education
 1336  shall adopt rules that identify the procedure for filing the
 1337  registration notice with the department. The rules must identify
 1338  appropriate reporting requirements for fiscal, programmatic, and
 1339  performance accountability purposes consistent with this
 1340  section, but shall not exceed the requirements for eligible
 1341  nonprofit scholarship-funding organizations for charitable
 1342  organizations. An nonprofit scholarship-funding organization
 1343  that becomes eligible pursuant to this paragraph may begin
 1344  providing scholarships to participating students in the 2015
 1345  2016 school year.
 1346         Section 4. A nonprofit scholarship-funding organization
 1347  whose application for participation in the program established
 1348  by s. 1002.395, Florida Statutes, was approved before July 1,
 1349  2014, must, by August 1, 2014, provide a copy of a surety bond
 1350  or letter of credit meeting the requirements of s. 1002.395(16),
 1351  Florida Statutes, to the Office of Independent Education and
 1352  Parental Choice.
 1353         Section 5. Present subsection (10) of section 1003.4282,
 1354  Florida Statutes, is renumbered as subsection (11), and a new
 1355  subsection (10) is added to that section, to read:
 1356         1003.4282 Requirements for a standard high school diploma.—
 1357         (10) STUDENTS WITH DISABILITIES.—Beginning with students
 1358  entering grade 9 in the 2014-2015 school year, this subsection
 1359  applies to a student with a disability.
 1360         (a) A parent of the student with a disability shall, in
 1361  collaboration with the individual education plan (IEP) team
 1362  during the transition planning process pursuant to s. 1003.5716,
 1363  declare an intent for the student to graduate from high school
 1364  with either a standard high school diploma or a certificate of
 1365  completion. A student with a disability who does not satisfy the
 1366  standard high school diploma requirements pursuant to this
 1367  section shall be awarded a certificate of completion.
 1368         (b) The following options, in addition to the other options
 1369  specified in this section, may be used to satisfy the standard
 1370  high school diploma requirements, as specified in the student’s
 1371  individual education plan:
 1372         1. For a student with a disability for whom the IEP team
 1373  has determined that the Florida Alternate Assessment is the most
 1374  appropriate measure of the student’s skills:
 1375         a. A combination of course substitutions, assessments,
 1376  industry certifications, other acceleration options, or
 1377  occupational completion points appropriate to the student’s
 1378  unique skills and abilities that meet the criteria established
 1379  by State Board of Education rule.
 1380         b. A portfolio of quantifiable evidence that documents a
 1381  student’s mastery of academic standards through rigorous metrics
 1382  established by State Board of Education rule. A portfolio may
 1383  include, but is not limited to, documentation of work
 1384  experience, internships, community service, and postsecondary
 1385  credit.
 1386         2. For a student with a disability for whom the IEP team
 1387  has determined that mastery of academic and employment
 1388  competencies is the most appropriate way for a student to
 1389  demonstrate his or her skills:
 1390         a. Documented completion of the minimum high school
 1391  graduation requirements, including the number of course credits
 1392  prescribed by rules of the State Board of Education.
 1393         b. Documented achievement of all annual goals and short
 1394  term objectives for academic and employment competencies,
 1395  industry certifications, and occupational completion points
 1396  specified in the student’s transition plan. The documentation
 1397  must be verified by the IEP team.
 1398         c. Documented successful employment for the number of hours
 1399  per week specified in the student’s transition plan, for the
 1400  equivalent of 1 semester, and payment of a minimum wage in
 1401  compliance with the requirements of the federal Fair Labor
 1402  Standards Act.
 1403         d.Documented mastery of the academic and employment
 1404  competencies, industry certifications, and occupational
 1405  completion points specified in the student’s transition plan.
 1406  The documentation must be verified by the IEP team, the
 1407  employer, and the teacher. The transition plan must be developed
 1408  and signed by the student, parent, teacher, and employer before
 1409  placement in employment and must identify the following:
 1410         (I) The expected academic and employment competencies,
 1411  industry certifications, and occupational completion points;
 1412         (II) The criteria for determining and certifying mastery of
 1413  the competencies;
 1414         (III) The work schedule and the minimum number of hours to
 1415  be worked per week; and
 1416         (IV) A description of the supervision to be provided by the
 1417  school district.
 1418         3. Any change to the high school graduation option
 1419  specified in the student’s IEP must be approved by the parent
 1420  and is subject to verification for appropriateness by an
 1421  independent reviewer selected by the parent as provided in s.
 1422  1003.572.
 1423         (c) A student with a disability who meets the standard high
 1424  school diploma requirements in this section may defer the
 1425  receipt of a standard high school diploma if the student:
 1426         1. Has an individual education plan that prescribes special
 1427  education, transition planning, transition services, or related
 1428  services through age 21; and
 1429         2. Is enrolled in accelerated college credit instruction
 1430  pursuant to s. 1007.27, industry certification courses that lead
 1431  to college credit, a collegiate high school program, courses
 1432  necessary to satisfy the Scholar designation requirements, or a
 1433  structured work-study, internship, or preapprenticeship program.
 1434         (d) A student with a disability who receives a certificate
 1435  of completion and has an individual education plan that
 1436  prescribes special education, transition planning, transition
 1437  services, or related services through 21 years of age may
 1438  continue to receive the specified instruction and services.
 1439         (e) Any waiver of the statewide, standardized assessment
 1440  requirements by the individual education plan team, pursuant to
 1441  s. 1008.22(3)(c), must be approved by the parent and is subject
 1442  to verification for appropriateness by an independent reviewer
 1443  selected by the parent as provided for in s. 1003.572.
 1444  
 1445  The State Board of Education shall adopt rules under ss.
 1446  120.536(1) and 120.54 to implement this paragraph, including
 1447  rules that establish the minimum requirements for students
 1448  described in this paragraph to earn a standard high school
 1449  diploma. The State Board of Education shall adopt emergency
 1450  rules pursuant to ss. 120.536(1) and 120.54.
 1451         Section 6. Effective July 1, 2015, section 1003.438,
 1452  Florida Statutes, is repealed.
 1453         Section 7. Section 1003.5716, Florida Statutes, is created
 1454  to read:
 1455         1003.5716 Transition to postsecondary education and career
 1456  opportunities.—All students with disabilities who are 3 years of
 1457  age to 21 years of age have the right to a free, appropriate
 1458  public education. As used in this section, the term “IEP” means
 1459  individual education plan.
 1460         (1) To ensure quality planning for a successful transition
 1461  of a student with a disability to postsecondary education and
 1462  career opportunities, an IEP team shall begin the process of,
 1463  and develop an IEP for, identifying the need for transition
 1464  services before the student with a disability attains the age of
 1465  14 years in order for his or her postsecondary goals and career
 1466  goals to be identified and in place when he or she attains the
 1467  age of 16 years. This process must include, but is not limited
 1468  to:
 1469         (a) Consideration of the student’s need for instruction in
 1470  the area of self-determination and self-advocacy to assist the
 1471  student’s active and effective participation in an IEP meeting;
 1472  and
 1473         (b) Preparation for the student to graduate from high
 1474  school with a standard high school diploma pursuant to s.
 1475  1003.4282 with a Scholar designation unless the parent chooses a
 1476  Merit designation.
 1477         (2) Beginning not later than the first IEP to be in effect
 1478  when the student attains the age of 16, or younger if determined
 1479  appropriate by the parent and the IEP team, the IEP must include
 1480  the following statements that must be updated annually:
 1481         (a) A statement of intent to pursue a standard high school
 1482  diploma and a Scholar or Merit designation, pursuant to s.
 1483  1003.4285, as determined by the parent.
 1484         (b) A statement of intent to receive a standard high school
 1485  diploma before the student attains the age of 22 and a
 1486  description of how the student will fully meet the requirements
 1487  in s. 1003.428 or s. 1003.4282, as applicable, including, but
 1488  not limited to, a portfolio pursuant to s. 1003.4282(10)(b)
 1489  which meets the criteria specified in State Board of Education
 1490  rule. The IEP must also specify the outcomes and additional
 1491  benefits expected by the parent and the IEP team at the time of
 1492  the student’s graduation.
 1493         (c) A statement of appropriate measurable long-term
 1494  postsecondary education and career goals based upon age
 1495  appropriate transition assessments related to training,
 1496  education, employment, and, if appropriate, independent living
 1497  skills and the transition services, including courses of study
 1498  needed to assist the student in reaching those goals.
 1499         (3) Any change in the IEP for the goals specified in
 1500  subsection (2) must be approved by the parent and is subject to
 1501  verification for appropriateness by an independent reviewer
 1502  selected by the parent as provided in s. 1003.572.
 1503         (4) If a participating agency responsible for transition
 1504  services, other than the school district, fails to provide the
 1505  transition services described in the IEP, the school district
 1506  shall reconvene the IEP team to identify alternative strategies
 1507  to meet the transition objectives for the student that are
 1508  specified in the IEP. However, this does not relieve any
 1509  participating agency of the responsibility to provide or pay for
 1510  any transition service that the agency would otherwise provide
 1511  to students with disabilities who meet the eligibility criteria
 1512  of that agency.
 1513         Section 8. Subsection (3) of section 1003.572, Florida
 1514  Statutes, is amended to read:
 1515         1003.572 Collaboration of public and private instructional
 1516  personnel.—
 1517         (3) Private instructional personnel who are hired or
 1518  contracted by parents to collaborate with public instructional
 1519  personnel must be permitted to observe the student in the
 1520  educational setting, collaborate with instructional personnel in
 1521  the educational setting, and provide services in the educational
 1522  setting according to the following requirements:
 1523         (a) The student’s public instructional personnel and
 1524  principal consent to the time and place.
 1525         (b) The private instructional personnel satisfy the
 1526  requirements of s. 1012.32 or s. 1012.321.
 1527  
 1528  For the purpose of implementing this subsection, a school
 1529  district may not impose any requirements beyond those
 1530  requirements specified in this subsection or charge any fees.
 1531         Section 9. Paragraph (c) of subsection (5) and paragraph
 1532  (b) of subsection (6) of section 1008.25, Florida Statutes, are
 1533  amended to read:
 1534         1008.25 Public school student progression; remedial
 1535  instruction; reporting requirements.—
 1536         (5) READING DEFICIENCY AND PARENTAL NOTIFICATION.—
 1537         (c) The parent of any student who exhibits a substantial
 1538  deficiency in reading, as described in paragraph (a), must be
 1539  notified in writing of the following:
 1540         1. That his or her child has been identified as having a
 1541  substantial deficiency in reading.
 1542         2. A description of the current services that are provided
 1543  to the child.
 1544         3. A description of the proposed supplemental instructional
 1545  services and supports that will be provided to the child that
 1546  are designed to remediate the identified area of reading
 1547  deficiency.
 1548         4. That if the child’s reading deficiency is not remediated
 1549  by the end of grade 3, the child must be retained unless he or
 1550  she is exempt from mandatory retention for good cause.
 1551         5. Strategies for parents to use in helping their child
 1552  succeed in reading proficiency.
 1553         6. That the Florida Comprehensive Assessment Test (FCAT) is
 1554  not the sole determiner of promotion and that additional
 1555  evaluations, portfolio reviews, and assessments are available to
 1556  the child to assist parents and the school district in knowing
 1557  when a child is reading at or above grade level and ready for
 1558  grade promotion.
 1559         7. The district’s specific criteria and policies for a
 1560  portfolio as provided in subparagraph (6)(b)4. and the evidence
 1561  required for a student to demonstrate mastery of Florida’s
 1562  academic standards for English Language Arts. A parent of a
 1563  student in grade 3 who is identified anytime during the year as
 1564  being at risk of retention may request that the school
 1565  immediately begin collecting evidence for a portfolio.
 1566         8.7. The district’s specific criteria and policies for
 1567  midyear promotion. Midyear promotion means promotion of a
 1568  retained student at any time during the year of retention once
 1569  the student has demonstrated ability to read at grade level.
 1570         (6) ELIMINATION OF SOCIAL PROMOTION.—
 1571         (b) The district school board may only exempt students from
 1572  mandatory retention, as provided in paragraph (5)(b), for good
 1573  cause. A student who is promoted to grade 4 with a good cause
 1574  exemption shall be provided intensive reading instruction and
 1575  intervention that include specialized diagnostic information and
 1576  specific reading strategies to meet the needs of each student so
 1577  promoted. The school district shall assist schools and teachers
 1578  with the implementation of reading strategies for students
 1579  promoted with a good cause exemption which research has shown to
 1580  be successful in improving reading among students that have
 1581  reading difficulties. Good cause exemptions are shall be limited
 1582  to the following:
 1583         1. Limited English proficient students who have had less
 1584  than 2 years of instruction in an English for Speakers of Other
 1585  Languages program.
 1586         2. Students with disabilities whose individual education
 1587  plan indicates that participation in the statewide assessment
 1588  program is not appropriate, consistent with the requirements of
 1589  State Board of Education rule.
 1590         3. Students who demonstrate an acceptable level of
 1591  performance on an alternative standardized reading or English
 1592  Language Arts assessment approved by the State Board of
 1593  Education.
 1594         4. A student who demonstrates through a student portfolio
 1595  that he or she is performing at least at Level 2 on FCAT Reading
 1596  or the common core English Language Arts assessment, as
 1597  applicable under s. 1008.22.
 1598         5. Students with disabilities who participate in FCAT
 1599  Reading or the common core English Language Arts assessment, as
 1600  applicable under s. 1008.22, and who have an individual
 1601  education plan or a Section 504 plan that reflects that the
 1602  student has received intensive remediation in reading and
 1603  English Language Arts for more than 2 years but still
 1604  demonstrates a deficiency and was previously retained in
 1605  kindergarten, grade 1, grade 2, or grade 3.
 1606         6. Students who have received intensive reading
 1607  intervention for 2 or more years but still demonstrate a
 1608  deficiency in reading and who were previously retained in
 1609  kindergarten, grade 1, grade 2, or grade 3 for a total of 2
 1610  years. A student may not be retained more than once in grade 3.
 1611         7.6. Students who have received intensive remediation in
 1612  reading and English Language Arts, as applicable under s.
 1613  1008.22, for 2 or more years but still demonstrate a deficiency
 1614  and who were previously retained in kindergarten, grade 1, grade
 1615  2, or grade 3 for a total of 2 years. Intensive instruction for
 1616  students so promoted must include an altered instructional day
 1617  that includes specialized diagnostic information and specific
 1618  reading strategies for each student. The district school board
 1619  shall assist schools and teachers to implement reading
 1620  strategies that research has shown to be successful in improving
 1621  reading among low-performing readers.
 1622         Section 10. The Florida Prepaid College Board shall conduct
 1623  a study and submit a report to the President of the Senate and
 1624  the Speaker of the House of Representatives by December 31,
 1625  2014, which includes, but is not limited to, a description of
 1626  the following:
 1627         (1) The terms and conditions under which payments may be
 1628  withdrawn from the Florida Prepaid College Trust Fund for the
 1629  payment of program fees in excess of, or in lieu of, tuition for
 1630  a student with a disability, up to the limits of an advanced
 1631  payment contract;
 1632         (2)A policy for accelerated disbursement of funds for
 1633  payment of other qualified higher education expenses; and
 1634         (3)Instances where a student with a disability can use an
 1635  advanced payment contract when auditing a class or receiving a
 1636  tuition waiver.
 1637         Section 11. Effective July 1, 2015, paragraph (c) of
 1638  subsection (1) of section 120.81, Florida Statutes, is amended
 1639  to read:
 1640         120.81 Exceptions and special requirements; general areas.—
 1641         (1) EDUCATIONAL UNITS.—
 1642         (c) Notwithstanding s. 120.52(16), any tests, test scoring
 1643  criteria, or testing procedures relating to student assessment
 1644  which are developed or administered by the Department of
 1645  Education pursuant to s. 1003.428, s. 1003.429, s. 1003.438, s.
 1646  1008.22, or s. 1008.25, or any other statewide educational tests
 1647  required by law, are not rules.
 1648         Section 12. Effective July 1, 2015, subsection (2) of
 1649  section 409.1451, Florida Statutes, is amended to read:
 1650         409.1451 The Road-to-Independence Program.—
 1651         (2) POSTSECONDARY EDUCATION SERVICES AND SUPPORT.—
 1652         (a) A young adult is eligible for services and support
 1653  under this subsection if he or she:
 1654         1. Was living in licensed care on his or her 18th birthday
 1655  or is currently living in licensed care; or was at least 16
 1656  years of age and was adopted from foster care or placed with a
 1657  court-approved dependency guardian after spending at least 6
 1658  months in licensed care within the 12 months immediately
 1659  preceding such placement or adoption;
 1660         2. Spent at least 6 months in licensed care before reaching
 1661  his or her 18th birthday;
 1662         3. Earned a standard high school diploma or its equivalent
 1663  pursuant to s. 1003.428, s. 1003.4281, s. 1003.429, or s.
 1664  1003.435, or s. 1003.438;
 1665         4. Has been admitted for enrollment as a full-time student
 1666  or its equivalent in an eligible postsecondary educational
 1667  institution as provided in s. 1009.533. For purposes of this
 1668  section, the term “full-time” means 9 credit hours or the
 1669  vocational school equivalent. A student may enroll part-time if
 1670  he or she has a recognized disability or is faced with another
 1671  challenge or circumstance that would prevent full-time
 1672  attendance. A student needing to enroll part-time for any reason
 1673  other than having a recognized disability must get approval from
 1674  his or her academic advisor;
 1675         5. Has reached 18 years of age but is not yet 23 years of
 1676  age;
 1677         6. Has applied, with assistance from the young adult’s
 1678  caregiver and the community-based lead agency, for any other
 1679  grants and scholarships for which he or she may qualify;
 1680         7. Submitted a Free Application for Federal Student Aid
 1681  which is complete and error free; and
 1682         8. Signed an agreement to allow the department and the
 1683  community-based care lead agency access to school records.
 1684         Section 13. Effective July 1, 2015, subsection (4) of
 1685  section 1007.263, Florida Statutes, is amended to read:
 1686         1007.263 Florida College System institutions; admissions of
 1687  students.—Each Florida College System institution board of
 1688  trustees is authorized to adopt rules governing admissions of
 1689  students subject to this section and rules of the State Board of
 1690  Education. These rules shall include the following:
 1691         (4) A student who has been awarded a special diploma as
 1692  defined in s. 1003.438 or a certificate of completion as defined
 1693  in s. 1003.428(7)(b) is eligible to enroll in certificate career
 1694  education programs.
 1695  
 1696  Each board of trustees shall establish policies that notify
 1697  students about developmental education options for improving
 1698  their communication or computation skills that are essential to
 1699  performing college-level work, including tutoring, extended time
 1700  in gateway courses, free online courses, adult basic education,
 1701  adult secondary education, or private provider instruction.
 1702         Section 14. The amendments made by this act to ss. 1003.438
 1703  and 409.1451, Florida Statutes, do not apply to a student with
 1704  disabilities, as defined in s. 1003.438, Florida Statutes, who
 1705  is eligible for and currently participating in the Road to
 1706  Independence Program, as of the effective date of this act. Such
 1707  student shall continue to participate in the program as long as
 1708  he or she meets the eligibility criteria in effect as of the
 1709  effective date of this act.
 1710         Section 15. The amendment made by this act to s. 1003.438,
 1711  Florida Statutes, does not apply to a student with disabilities,
 1712  as defined in s. 1003.438, Florida Statutes, whose individual
 1713  education plan, as of the effective date of this act, contains a
 1714  statement of intent to receive a special diploma. Such student
 1715  shall be awarded a special diploma in a form prescribed by the
 1716  Commissioner of Education if the student meets the requirements
 1717  specified in s. 1003.438, Florida Statutes, and in effect as of
 1718  the effective date of this act. Any such student who meets all
 1719  special requirements of the district school board in effect as
 1720  of the effective date of this act, but who is unable to meet the
 1721  appropriate special state minimum requirements in effect as of
 1722  the effective date of this act, shall be awarded a special
 1723  certificate of completion in a form prescribed by the
 1724  Commissioner of Education.
 1725         Section 16. Except as otherwise expressly provided in this
 1726  act, this act shall take upon becoming a law.
 1727  
 1728  ================= T I T L E  A M E N D M E N T ================
 1729  And the title is amended as follows:
 1730         Delete everything before the enacting clause
 1731  and insert:
 1732                        A bill to be entitled                      
 1733         An act relating to education; amending s. 11.45, F.S.;
 1734         authorizing the Auditor General to conduct audits of
 1735         the accounts and records of nonprofit scholarship
 1736         funding organizations; creating s. 1002.385, F.S.;
 1737         establishing the Florida Personal Learning Scholarship
 1738         Accounts Program; defining terms; specifying criteria
 1739         for students who are eligible to participate in the
 1740         program; identifying certain students who are not
 1741         eligible to participate in the program; authorizing
 1742         the use of awarded funds for specific purposes;
 1743         prohibiting specific providers, schools, institutions,
 1744         school districts, and other entities from sharing,
 1745         refunding, or rebating program funds; specifying the
 1746         terms of the program; requiring a school district to
 1747         notify the parent regarding the option to participate
 1748         in the program; specifying the school district’s
 1749         responsibilities for completing a matrix of services
 1750         and notifying the Department of Education of the
 1751         completion of the matrix; requiring the department to
 1752         notify the parent regarding the amount of the awarded
 1753         funds; authorizing the school district to change the
 1754         matrix under certain circumstances; requiring the
 1755         school district in which a student resides to notify
 1756         students and parents of locations and times to take
 1757         all statewide assessments; requiring the school
 1758         district to notify parents of the availability of a
 1759         reevaluation; specifying the eligibility requirements
 1760         and obligations of an eligible private school relating
 1761         to the program; specifying the duties of the
 1762         Department of Education relating to the program;
 1763         requiring the Commissioner of Education to deny,
 1764         suspend, or revoke participation in the program or use
 1765         of program funds under certain circumstances;
 1766         providing additional factors under which the
 1767         commissioner may deny, suspend, or revoke a
 1768         participation in the program or program funds;
 1769         requiring a parent to sign an agreement with the
 1770         Department of Education to enroll his or her child in
 1771         the program which specifies the responsibilities of a
 1772         parent or student for using funds in an account and
 1773         for submitting a compliance statement to the
 1774         department; providing that a parent who fails to
 1775         comply with the responsibilities of the agreement
 1776         forfeits the personal learning scholarship account;
 1777         authorizing an eligible nonprofit scholarship-funding
 1778         organization to establish personal learning
 1779         scholarship accounts for eligible students
 1780         participating in the program; providing for funding
 1781         and payments; providing for the closing of a student’s
 1782         account and reversion of funds to the state; requiring
 1783         an eligible nonprofit scholarship-funding organization
 1784         to develop a system for payment of benefits by
 1785         electronic funds transfer; providing that moneys
 1786         received pursuant to the program do not constitute
 1787         taxable income; providing the Auditor General’s
 1788         obligations under the program; requiring the
 1789         Department of Health, the Agency for Persons with
 1790         Disabilities, and the Department of Education to work
 1791         with an eligible nonprofit scholarship-funding
 1792         organization for easy or automated access to lists of
 1793         licensed providers of services; providing that the
 1794         state is not liable for the award or use of awarded
 1795         funds; providing for the scope of authority of the
 1796         act; requiring the State Board of Education to adopt
 1797         rules to administer the program; providing for
 1798         implementation of the program in a specified school
 1799         year; amending s. 1002.395, F.S.; revising the purpose
 1800         of the Florida Tax Credit Scholarship Program;
 1801         revising definitions; revising eligibility
 1802         requirements for the Florida Tax Credit Scholarship
 1803         Program; requiring the Department of Education and
 1804         Department of Revenue to publish the tax credit cap on
 1805         their websites when it is increased; requiring the
 1806         Department of Revenue to provide a copy of a letter
 1807         approving a taxpayer for a specified tax credit to the
 1808         eligible nonprofit scholarship-funding organization;
 1809         authorizing certain entities to convey, transfer, or
 1810         assign certain tax credits; providing for the
 1811         calculation of underpayment of estimated corporate
 1812         income taxes and tax installation payments for taxes
 1813         on insurance premiums and assessments and the
 1814         determination of whether penalties or interest shall
 1815         be imposed on the underpayment; revising the
 1816         disqualifying offenses for nonprofit scholarship
 1817         funding organization owners and operators; revising
 1818         priority for new applicants; allowing a student in
 1819         foster care or out-of-home care to apply for a
 1820         scholarship at any time; prohibiting use of eligible
 1821         contributions from being used for lobbying or
 1822         political activity or related expenses; requiring
 1823         application fees to be expended for student
 1824         scholarships in any year a nonprofit scholarship
 1825         funding organization uses eligible contributions for
 1826         administrative expenses; requiring amounts carried
 1827         forward to be specifically reserved for particular
 1828         students and schools for audit purposes; revising
 1829         audit and report requirements for nonprofit
 1830         scholarship-funding organizations and Auditor General
 1831         review of all reports; requiring nonprofit
 1832         scholarship-funding organizations to maintain a surety
 1833         bond or letter of credit and to adjust the bond or
 1834         letter of credit quarterly based upon a statement from
 1835         a certified public accountant; providing exceptions;
 1836         requiring the nonprofit scholarship-funding
 1837         organization to provide the Auditor General any
 1838         information or documentation requested in connection
 1839         with an operational audit; requiring a private school
 1840         to provide agreed upon transportation and make
 1841         arrangements for taking statewide assessments at the
 1842         school district testing site and in accordance with
 1843         the district’s testing schedule if the student chooses
 1844         to take the statewide assessment; requiring parental
 1845         authorization for access to income eligibility
 1846         information; specifying that the independent research
 1847         organization is the Learning System Institute at the
 1848         Florida State University; identifying grant terms and
 1849         payments; revising statewide and individual school
 1850         report requirements; revising limitations on annual
 1851         scholarship amounts; providing initial and renewal
 1852         application requirements and an approval process for a
 1853         charitable organization that seeks to be a nonprofit
 1854         scholarship-funding organization; requiring the State
 1855         Board of Education to adopt rules; providing a
 1856         registration notice requirement for public and private
 1857         universities to be nonprofit scholarship-funding
 1858         organizations; requiring the State Board of Education
 1859         to adopt rules; allowing existing nonprofit
 1860         scholarship-funding organizations to provide the
 1861         required bond at a specified date; amending s.
 1862         1003.4282, F.S.; providing standard high school
 1863         diploma requirements for students with disabilities;
 1864         requiring an independent review and a parent’s
 1865         approval to change a high school graduation option
 1866         specified in the student’s individual education plan;
 1867         providing for a student with a disability to defer the
 1868         receipt of a standard high school diploma under
 1869         certain circumstances; authorizing certain students
 1870         with disabilities to continue to receive certain
 1871         instruction and services; requiring parental approval
 1872         and independent review of a waiver of statewide,
 1873         standardized assessments; requiring the State Board of
 1874         Education to adopt rules; repealing s. 1003.438, F.S.,
 1875         relating to special high school graduation
 1876         requirements for certain exceptional students;
 1877         creating s. 1003.5716, F.S.; providing that certain
 1878         students with disabilities have a right to free,
 1879         appropriate public education; requiring an individual
 1880         education plan (IEP) team to begin the process of, and
 1881         to develop an IEP for, identifying transition services
 1882         needs for a student with a disability before the
 1883         student attains a specified age; providing
 1884         requirements for the process; requiring certain
 1885         statements to be included and annually updated in the
 1886         IEP; providing that changes in the goals specified in
 1887         an IEP are subject to independent review and parental
 1888         approval; requiring the school district to reconvene
 1889         the IEP team to identify alternative strategies to
 1890         meet transition objectives if a participating agency
 1891         fails to provide transition services specified in the
 1892         IEP; providing that the agency’s failure does not
 1893         relieve the agency of the responsibility to provide or
 1894         pay for the transition services that the agency
 1895         otherwise would have provided; amending s. 1003.572,
 1896         F.S.; prohibiting a school district from charging fees
 1897         or imposing additional requirements on private
 1898         instructional personnel; amending s. 1008.25, F.S.;
 1899         requiring written notification relating to portfolios
 1900         to a parent of a student with a substantial reading
 1901         deficiency; requiring a student promoted to a certain
 1902         grade with a good cause exemption to receive intensive
 1903         reading instruction and intervention; requiring a
 1904         school district to assist schools and teachers with
 1905         the implementation of reading strategies; revising
 1906         good cause exemptions; directing the Florida Prepaid
 1907         College Board to conduct a study and submit to the
 1908         Legislature a report under established parameters;
 1909         amending ss. 120.81, 409.1451, and 1007.263, F.S.;
 1910         conforming cross-references; providing for application
 1911         of specified provisions in the act; providing
 1912         effective dates.