Florida Senate - 2008 (Reformatted) SB 258

By Senator Wilson

33-00100-08 2008258__

A bill to be entitled

An act relating to the tax on corporate income; amending

s. 220.187, F.S.; providing for tax credits for

contributions to eligible nonprofit educational-

improvement organizations, as well as for contributions to

eligible nonprofit scholarship-funding organizations;

providing that an additional purpose of the section is to

enable students in specified grades in public schools to

receive certain assistance in attaining grade-level

performance; defining terms; providing for allocating

among the categories of recipients the total allowable

amount of tax credits which may be granted during each

state fiscal year; providing obligations of eligible

nonprofit educational-improvement organizations; revising

parental obligations; revising provisions relating to

administration and to deposits of eligible contributions,

to conform; providing an effective date.

Be It Enacted by the Legislature of the State of Florida:

Section 1. Section 220.187, Florida Statutes, is amended to

read:

220.187 Credits for contributions to nonprofit scholarship-

funding and nonprofit educational-improvement organizations.--

(1) PURPOSE.--The purpose of this section is to:

(a) Encourage private, voluntary contributions to nonprofit

scholarship-funding organizations and eligible nonprofit

educational-improvement organizations.

(b) Expand educational opportunities for children of

families that have limited financial resources.

level of excellence in their education.

(d) Enable students in grades 2, 5, 6, 8, and 9 in public

schools to receive tutoring and remediation to attain grade-level

performance.

(2) DEFINITIONS.--As used in this section, the term:

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

(b) "Eligible contribution" means a monetary contribution

from a taxpayer, subject to the restrictions provided in this

section, to an eligible nonprofit scholarship-funding

organization or eligible nonprofit educational-improvement

organization. The taxpayer making the contribution may not

designate a specific child as the beneficiary of the

contribution.

organization" means a charitable organization that is exempt from

federal income tax pursuant to s. 501(c)(3) of the Internal

Revenue Code and that complies with subsection (5).

(d)(c) "Eligible nonprofit scholarship-funding

organization" means a charitable organization that:

1. Is exempt from federal income tax pursuant to s.

501(c)(3) of the Internal Revenue Code;

2. Is a Florida entity formed under chapter 607, chapter

608, or chapter 617 and whose principal office is located in the

state; and

3. Complies with the provisions of subsection (6).

(e)(d) "Eligible private school" means a private school, as

defined in s. 1002.01(2), located in Florida which offers an

education to students in any grades K-12 and that meets the

requirements in subsection (9) (8).

(f)(e) "Owner or operator" includes:

1. An owner, president, officer, or director of an eligible

nonprofit scholarship-funding organization or nonprofit

educational-improvement organization or a person with equivalent

decisionmaking authority over an eligible nonprofit scholarship-

funding organization or nonprofit educational-improvement

organization.

2. An owner, operator, superintendent, or principal of an

eligible private school or a person with equivalent

decisionmaking authority over an eligible private school.

(3) PROGRAM; SCHOLARSHIP ELIGIBILITY.--The Corporate Income

Tax Credit Scholarship Program is established. A student is

eligible for a corporate income tax credit scholarship if the

student qualifies for free or reduced-price school lunches under

the National School Lunch Act and:

(a) Was counted as a full-time equivalent student during

the previous state fiscal year for purposes of state per-student

funding;

(b) Received a scholarship from an eligible nonprofit

scholarship-funding organization, from a nonprofit educational-

improvement organization, or from the State of Florida during the

previous school year; or

(d) Is a student in grade 2, grade 5, grade 6, grade 8, or

grade 9 in an eligible public school.

Contingent upon available funds, a student may continue in the

scholarship program as long as the student's family income level

does not exceed 200 percent of the federal poverty level.

(4) SCHOLARSHIP PROHIBITIONS.--A student is not eligible

for a scholarship while he or she is:

(a) Enrolled in a school operating for the purpose of

providing educational services to youth in Department of Juvenile

Justice commitment programs;

(b) Receiving a scholarship from another eligible nonprofit

scholarship-funding organization or eligible nonprofit

educational-improvement organization under this section;

chapter 1002;

100

(d) Participating in a home education program as defined in

101

s. 1002.01(1);

102

(e) Participating in a private tutoring program pursuant to

103

s. 1002.43;

104

(f) Participating in a virtual school, correspondence

105

school, or distance learning program that receives state funding

106

pursuant to the student's participation unless the participation

107

is limited to no more than two courses per school year; or

108

(g) Enrolled in the Florida School for the Deaf and the

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Blind.

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(5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS;

111

LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--

112

(a) There is allowed a credit of 100 percent of an eligible

113

contribution against any tax due for a taxable year under this

114

chapter. However, such a credit may not exceed 75 percent of the

115

tax due under this chapter for the taxable year, after the

116

application of any other allowable credits by the taxpayer. The

117

credit granted by this section shall be reduced by the difference

118

between the amount of federal corporate income tax taking into

119

account the credit granted by this section and the amount of

120

federal corporate income tax without application of the credit

121

granted by this section.

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(b) The total amount of tax credits and carryforward of tax

123

credits which may be granted each state fiscal year under this

124

section is $60 million to nonprofit scholarship-funding

125

organizations and $28 million to nonprofit educational-

126

improvement organizations $88 million. At least 1 percent of the

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total statewide amount authorized for the tax credit shall be

128

reserved for taxpayers who meet the definition of a small

129

business provided in s. 288.703(1) at the time of application.

130

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member of an affiliated group pursuant to s. 220.131(1) may be

132

allowed the credit on a consolidated return basis; however, the

133

total credit taken by the affiliated group is subject to the

134

limitation established under paragraph (a).

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(d) Effective for tax years beginning January 1, 2006, a

136

taxpayer may rescind all or part of its allocated tax credit

137

under this section. The amount rescinded shall become available

138

for purposes of the cap for that state fiscal year under this

139

section to an eligible taxpayer as approved by the department if

140

the taxpayer receives notice from the department that the

141

rescindment has been accepted by the department and the taxpayer

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has not previously rescinded any or all of its tax credit

143

allocation under this section more than once in the previous 3

144

tax years. Any amount rescinded under this paragraph shall become

145

available to an eligible taxpayer on a first-come, first-served

146

basis based on tax credit applications received after the date

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the rescindment is accepted by the department.

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(6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING

149

ORGANIZATIONS.--An eligible nonprofit scholarship-funding

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organization:

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(a) Must comply with the antidiscrimination provisions of

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42 U.S.C. s. 2000d.

153

(b) Must comply with the following background check

154

requirements:

155

1. All owners and operators as defined in subparagraph

156

(2)(e)1. are, upon employment or engagement to provide services,

157

subject to level 2 background screening as provided under chapter

158

435. The fingerprints for the background screening must be

159

electronically submitted to the Department of Law Enforcement and

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can be taken by an authorized law enforcement agency or by an

161

employee of the eligible nonprofit scholarship-funding

162

organization or a private company who is trained to take

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fingerprints. However, the complete set of fingerprints of an

164

owner or operator may not be taken by the owner or operator. The

165

results of the state and national criminal history check shall be

166

provided to the Department of Education for screening under

167

chapter 435. The cost of the background screening may be borne by

168

the eligible nonprofit scholarship-funding organization or the

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owner or operator.

170

2. Every 5 years following employment or engagement to

171

provide services or association with an eligible nonprofit

172

scholarship-funding organization, each owner or operator must

173

meet level 2 screening standards as described in s. 435.04, at

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which time the nonprofit scholarship-funding organization shall

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request the Department of Law Enforcement to forward the

176

fingerprints to the Federal Bureau of Investigation for level 2

177

screening. If the fingerprints of an owner or operator are not

178

retained by the Department of Law Enforcement under subparagraph

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3., the owner or operator must electronically file a complete set

180

of fingerprints with the Department of Law Enforcement. Upon

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submission of fingerprints for this purpose, the eligible

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nonprofit scholarship-funding organization shall request that the

183

Department of Law Enforcement forward the fingerprints to the

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Federal Bureau of Investigation for level 2 screening, and the

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fingerprints shall be retained by the Department of Law

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Enforcement under subparagraph 3.

187

3. Beginning July 1, 2007, all fingerprints submitted to

188

the Department of Law Enforcement as required by this paragraph

189

must be retained by the Department of Law Enforcement in a manner

190

approved by rule and entered in the statewide automated

191

fingerprint identification system authorized by s. 943.05(2)(b).

192

The fingerprints must thereafter be available for all purposes

193

and uses authorized for arrest fingerprint cards entered in the

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statewide automated fingerprint identification system pursuant to

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s. 943.051.

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4. Beginning July 1, 2007, the Department of Law

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Enforcement shall search all arrest fingerprint cards received

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under s. 943.051 against the fingerprints retained in the

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statewide automated fingerprint identification system under

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subparagraph 3. Any arrest record that is identified with an

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owner's or operator's fingerprints must be reported to the

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Department of Education. The Department of Education shall

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participate in this search process by paying an annual fee to the

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Department of Law Enforcement and by informing the Department of

205

Law Enforcement of any change in the employment, engagement, or

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association status of the owners or operators whose fingerprints

207

are retained under subparagraph 3. The Department of Law

208

Enforcement shall adopt a rule setting the amount of the annual

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fee to be imposed upon the Department of Education for performing

210

these services and establishing the procedures for the retention

211

of owner and operator fingerprints and the dissemination of

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search results. The fee may be borne by the owner or operator of

213

the nonprofit scholarship-funding organization.

214

5. A nonprofit scholarship-funding organization whose owner

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or operator fails the level 2 background screening shall not be

216

eligible to provide scholarships under this section.

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6. A nonprofit scholarship-funding organization whose owner

218

or operator in the last 7 years has filed for personal bankruptcy

219

or corporate bankruptcy in a corporation of which he or she owned

220

more than 20 percent shall not be eligible to provide

221

scholarships under this section.

222

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an eligible private school that is participating in the

224

scholarship program.

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(d) Must provide scholarships, from eligible contributions,

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to eligible students for:

227

1. Tuition or textbook expenses for, or transportation to,

228

an eligible private school. At least 75 percent of the

229

scholarship funding must be used to pay tuition expenses; or

230

2. Transportation expenses to a Florida public school that

231

is located outside the district in which the student resides or

232

to a lab school as defined in s. 1002.32.

233

(e) Must give priority to eligible students who received a

234

scholarship from an eligible nonprofit scholarship-funding

235

organization or from the State of Florida during the previous

236

school year.

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(f) Must provide a scholarship to an eligible student on a

238

first-come, first-served basis unless the student qualifies for

239

priority pursuant to paragraph (e).

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(g) May not restrict or reserve scholarships for use at a

241

particular private school or provide scholarships to a child of

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an owner or operator.

243

(h) Must allow an eligible student to attend any eligible

244

private school and must allow a parent to transfer a scholarship

245

during a school year to any other eligible private school of the

246

parent's choice.

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(i) Must obligate, in the same fiscal year in which the

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contribution was received, 100 percent of the eligible

249

contribution to provide annual or partial-year scholarships;

250

however, up to 25 percent of the total contribution may be

251

carried forward for expenditure in the following state fiscal

252

year. A scholarship-funding organization must, before granting a

253

scholarship for an academic year, document each scholarship

254

student's eligibility for that academic year. A scholarship-

255

funding organization may not grant multiyear scholarships in one

256

approval process. No portion of eligible contributions may be

257

used for administrative expenses. All interest accrued from

258

contributions must be used for scholarships.

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(j) Must maintain separate accounts for scholarship funds

260

and operating funds.

261

(k) With the prior approval of the Department of Education,

262

may transfer funds to another eligible nonprofit scholarship-

263

funding organization if additional funds are required to meet

264

scholarship demand at the receiving nonprofit scholarship-funding

265

organization. A transfer shall be limited to the greater of

266

$500,000 or 20 percent of the total contributions received by the

267

nonprofit scholarship-funding organization making the transfer.

268

All transferred funds must be deposited by the receiving

269

nonprofit scholarship-funding organization into its scholarship

270

accounts. All transferred amounts received by any nonprofit

271

scholarship-funding organization must be separately disclosed in

272

the annual financial and compliance audit required in this

273

section.

274

(l) Must provide to the Auditor General and the Department

275

of Education an annual financial and compliance audit of its

276

accounts and records conducted by an independent certified public

277

accountant and in accordance with rules adopted by the Auditor

278

General. The audit must be conducted in compliance with generally

279

accepted auditing standards and must include a report on

280

financial statements presented in accordance with generally

281

accepted accounting principles set forth by the American

282

Institute of Certified Public Accountants for not-for-profit

283

organizations and a determination of compliance with the

284

statutory eligibility and expenditure requirements set forth in

285

this section. Audits must be provided to the Auditor General and

286

the Department of Education within 180 days after completion of

287

the eligible nonprofit scholarship-funding organization's fiscal

288

year.

289

(m) Must prepare and submit quarterly reports to the

290

Department of Education pursuant to paragraph (10)(m) (9)(m). In

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addition, an eligible nonprofit scholarship-funding organization

292

must submit in a timely manner any information requested by the

293

Department of Education relating to the scholarship program.

294

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Any and all information and documentation provided to the

296

Department of Education and the Auditor General relating to the

297

identity of a taxpayer that provides an eligible contribution

298

under this section shall remain confidential at all times in

299

accordance with s. 213.053.

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(7) OBLIGATIONS OF ELIGIBLE NONPROFIT EDUCATIONAL-

301

IMPROVEMENT ORGANIZATIONS.--

302

(a) An eligible nonprofit educational-improvement

303

organization that receives an eligible contribution must spend

304

100 percent of the eligible contribution to establish

305

scholarships to eligible students as defined in subsection (3) in

306

the same year the contribution was received. A portion of

307

contributions may not be used for administrative expenses. All

308

portions of interest accrued from contributions must be used for

309

the establishment of scholarships.

310

(b) An eligible nonprofit educational-improvement

311

organization shall ensure that payments are made to parents or

312

guardians of eligible students as defined in subsection (3).

313

Payment of the scholarship by the eligible nonprofit educational-

314

improvement organization must be by individual warrant or check

315

made payable to the student's parent or guardian. The warrant or

316

check must be mailed by the eligible nonprofit educational-

317

improvement organization to the eligible public school that the

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qualified student is attending, and the student's parent or

319

guardian shall restrictively endorse the warrant or check to the

320

school. An eligible nonprofit educational-improvement

321

organization shall ensure that, upon receipt of a scholarship

322

warrant or check, the parent or guardian to whom the warrant or

323

check is made restrictively endorses the warrant or check to the

324

eligible public school that the student is attending for deposit

325

into the account of the school. Recipient students must be funded

326

until grade-level performance is achieved before new qualified

327

students can be funded. Students in grade 2 shall receive

328

priority, followed by those in grade 9, grade 8, grade 6, and

329

grade 5.

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defined in subsection (3) for any single school year by all

332

eligible nonprofit educational-improvement organizations from

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eligible contributions may not exceed $3,000.

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(d) Payment by the eligible nonprofit educational-

335

improvement organization must not exceed the amount needed to

336

have the qualified student attain grade-level performance or

337

$3,000 in any school year, whichever is less.

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(8)(7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM

339

PARTICIPATION.--

340

(a) The parent must select an eligible private school and

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apply for the admission of his or her child.

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(b) The parent must inform the child's school district when

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the parent withdraws his or her child to attend an eligible

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private school.

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must remain in attendance throughout the school year unless

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excused by the school for illness or other good cause.

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(d) Each parent and each student has an obligation to the

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private school to comply with the private school's published

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policies.

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(e) The parent shall ensure that the student participating

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in the scholarship program takes the norm-referenced assessment

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offered by the private school. The parent may also choose to have

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the student participate in the statewide assessments pursuant to

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s. 1008.22. If the parent requests that the student participating

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in the scholarship program take statewide assessments pursuant to

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s. 1008.22, the parent is responsible for transporting the

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student to the assessment site designated by the school district.

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(f) Upon receipt of a scholarship warrant from the eligible

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nonprofit scholarship-funding organization or an eligible

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nonprofit educational-improvement organization, the parent to

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whom the warrant is made must restrictively endorse the warrant

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to the private school for deposit into the account of the private

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school. The parent may not designate any entity or individual

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associated with the participating private school as the parent's

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attorney in fact to endorse a scholarship warrant. A participant

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who fails to comply with this paragraph forfeits the scholarship.

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(9)(8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.--An

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eligible private school may be sectarian or nonsectarian and

370

must:

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(a) Comply with all requirements for private schools

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participating in state school choice scholarship programs

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pursuant to s. 1002.421.

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(b) Provide to the eligible nonprofit scholarship-funding

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organization or eligible nonprofit educational-improvement

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organization, upon request, all documentation required for the

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student's participation, including the private school's and

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student's fee schedules.

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the educational needs of the student by:

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1. At a minimum, annually providing to the parent a written

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explanation of the student's progress.

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2. Annually administering or making provision for students

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participating in the scholarship program to take one of the

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nationally norm-referenced tests identified by the Department of

386

Education. Students with disabilities for whom standardized

387

testing is not appropriate are exempt from this requirement. A

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participating private school must report a student's scores to

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the parent and to the independent research organization selected

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by the Department of Education as described in paragraph (10)(j)

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(9)(j).

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3. Cooperating with the scholarship student whose parent

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chooses to participate in the statewide assessments pursuant to

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s. 1008.32.

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(d) Employ or contract with teachers who have regular and

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direct contact with each student receiving a scholarship under

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this section at the school's physical location.

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The inability of a private school to meet the requirements of

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this subsection shall constitute a basis for the ineligibility of

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the private school to participate in the scholarship program as

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determined by the Department of Education.

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(10)(9) DEPARTMENT OF EDUCATION OBLIGATIONS.--The

404

Department of Education shall:

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(a) Annually submit to the department, by March 15, a list

406

of eligible nonprofit educational-improvement organizations and

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eligible nonprofit scholarship-funding organizations that meet

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the requirements of paragraph (2)(c) or paragraph (2)(d),

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respectively.

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(b) Annually verify the eligibility of nonprofit

411

educational-improvement organizations and nonprofit scholarship-

412

funding organizations that meet the requirements of paragraph

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(2)(c) or paragraph (2)(d), respectively.

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meet the requirements of subsection (9) (8).

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(d) Annually verify the eligibility of expenditures as

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provided in paragraph (6)(d) using the audit required by

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paragraph (6)(l).

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(e) Establish a toll-free hotline that provides parents and

420

private schools with information on participation in the

421

scholarship program.

422

(f) Establish a process by which individuals may notify the

423

Department of Education of any violation by a parent, private

424

school, or school district of state laws relating to program

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participation. The Department of Education shall conduct an

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inquiry of any written complaint of a violation of this section,

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or make a referral to the appropriate agency for an

428

investigation, if the complaint is signed by the complainant and

429

is legally sufficient. A complaint is legally sufficient if it

430

contains ultimate facts that show that a violation of this

431

section or any rule adopted by the State Board of Education has

432

occurred. In order to determine legal sufficiency, the Department

433

of Education may require supporting information or documentation

434

from the complainant. A department inquiry is not subject to the

435

requirements of chapter 120.

436

(g) Require an annual, notarized, sworn compliance

437

statement by participating private schools certifying compliance

438

with state laws and shall retain such records.

439

(h) Cross-check the list of participating scholarship

440

students with the public school enrollment lists to avoid

441

duplication.

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(i) In accordance with State Board of Education rule,

443

identify and select the nationally norm-referenced tests that are

444

comparable to the norm-referenced provisions of the Florida

445

Comprehensive Assessment Test (FCAT) provided that the FCAT may

446

be one of the tests selected. However, the Department of

447

Education may approve the use of an additional assessment by the

448

school if the assessment meets industry standards of quality and

449

comparability.

450

(j) Select an independent research organization, which may

451

be a public or private entity or university, to which

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participating private schools must report the scores of

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participating students on the nationally norm-referenced tests

454

administered by the private school. The independent research

455

organization must annually report to the Department of Education

456

on the year-to-year improvements of participating students. The

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independent research organization must analyze and report student

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performance data in a manner that protects the rights of students

459

and parents as mandated in 20 U.S.C. s. 1232g, the Family

460

Educational Rights and Privacy Act, and must not disaggregate

461

data to a level that will disclose the academic level of

462

individual students or of individual schools. To the extent

463

possible, the independent research organization must accumulate

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historical performance data on students from the Department of

465

Education and private schools to describe baseline performance

466

and to conduct longitudinal studies. To minimize costs and reduce

467

time required for third-party analysis and evaluation, the

468

Department of Education shall conduct analyses of matched

469

students from public school assessment data and calculate control

470

group learning gains using an agreed-upon methodology outlined in

471

the contract with the third-party evaluator. The sharing of

472

student data must be in accordance with requirements of 20 U.S.C.

473

s. 1232g, the Family Educational Rights and Privacy Act, and

474

shall be for the sole purpose of conducting the evaluation. All

475

parties must preserve the confidentiality of such information as

476

required by law.

477

(k) Notify an eligible nonprofit scholarship-funding

478

organization or an eligible nonprofit educational-improvement

479

organization of any of the organization's identified students who

480

are receiving educational scholarships pursuant to chapter 1002.

481

(l) Notify an eligible nonprofit scholarship-funding

482

organization or an eligible nonprofit educational-improvement

483

organization of any of the organization's identified students who

484

are receiving corporate income tax credit scholarships from other

485

such eligible nonprofit scholarship-funding organizations.

486

(m) Require quarterly reports by an eligible nonprofit

487

scholarship-funding organization or an eligible nonprofit

488

educational-improvement organization regarding the number of

489

students participating in the scholarship program, the private

490

schools at which the students are enrolled, and other information

491

that deemed necessary by the Department of Education considers

492

necessary.

493

(n)1. Conduct random site visits to private schools

494

participating in the Corporate Tax Credit Scholarship Program.

495

The purpose of the site visits is solely to verify the

496

information reported by the schools concerning the enrollment and

497

attendance of students, the credentials of teachers, background

498

screening of teachers, and teachers' fingerprinting results. The

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Department of Education may not make more than seven random site

500

visits each year and may not make more than one random site visit

501

each year to the same private school.

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2. Annually, by December 15, report to the Governor, the

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President of the Senate, and the Speaker of the House of

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Representatives the Department of Education's actions with

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respect to implementing accountability in the scholarship program

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under this section and s. 1002.421, any substantiated allegations

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or violations of law or rule by an eligible private school under

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this program concerning the enrollment and attendance of

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students, the credentials of teachers, background screening of

510

teachers, and teachers' fingerprinting results and the corrective

511

action taken by the Department of Education.

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(11)(10) COMMISSIONER OF EDUCATION AUTHORITY AND

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OBLIGATIONS.--

514

(a) The Commissioner of Education shall deny, suspend, or

515

revoke a private school's participation in the scholarship

516

program if it is determined that the private school has failed to

517

comply with the provisions of this section. However, if in

518

instances in which the noncompliance is correctable within a

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reasonable amount of time and in which the health, safety, or

520

welfare of the students is not threatened, the commissioner may

521

issue a notice of noncompliance that shall provide the private

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school with a timeframe within which to provide evidence of

523

compliance before prior to taking action to suspend or revoke the

524

private school's participation in the scholarship program.

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(b) The commissioner's determination is subject to the

526

following:

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1. If the commissioner intends to deny, suspend, or revoke

528

a private school's participation in the scholarship program, the

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Department of Education shall notify the private school of such

530

proposed action in writing by certified mail and regular mail to

531

the private school's address of record with the Department of

532

Education. The notification must shall include the reasons for

533

the proposed action and notice of the timelines and procedures

534

set forth in this paragraph.

535

2. The private school that is adversely affected by the

536

proposed action shall have 15 days from receipt of the notice of

537

proposed action to file with the Department of Education's agency

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clerk a request for a proceeding pursuant to ss. 120.569 and

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120.57. If the private school is entitled to a hearing under s.

540

120.57(1), the Department of Education shall forward the request

541

to the Division of Administrative Hearings.

542

3. Upon receipt of a request referred pursuant to this

543

paragraph, the director of the Division of Administrative

544

Hearings shall expedite the hearing and assign an administrative

545

law judge who shall commence a hearing within 30 days after the

546

receipt of the formal written request by the division and enter a

547

recommended order within 30 days after the hearing or within 30

548

days after receipt of the hearing transcript, whichever is later.

549

Each party shall be allowed 10 days in which to submit written

550

exceptions to the recommended order. A final order shall be

551

entered by the agency within 30 days after the entry of a

552

recommended order. The provisions of this subparagraph may be

553

waived upon stipulation by all parties.

554

555

scholarship funds if it is determined that there is probable

556

cause to believe that there is:

557

1. An imminent threat to the health, safety, and welfare of

558

the students; or

559

2. Fraudulent activity on the part of the private school.

560

Notwithstanding s. 1002.22(3), in incidents of alleged fraudulent

561

activity pursuant to this section, the Department of Education's

562

Office of Inspector General is authorized to release personally

563

identifiable records or reports of students to the following

564

persons or organizations:

565

a. A court of competent jurisdiction in compliance with an

566

order of that court or the attorney of record in accordance with

567

a lawfully issued subpoena, consistent with the Family

568

Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.

569

b. A person or entity authorized by a court of competent

570

jurisdiction in compliance with an order of that court or the

571

attorney of record pursuant to a lawfully issued subpoena,

572

consistent with the Family Educational Rights and Privacy Act, 20

573

U.S.C. s. 1232g.

574

c. Any person, entity, or authority issuing a subpoena for

575

law enforcement purposes when the court or other issuing agency

576

has ordered that the existence or the contents of the subpoena or

577

the information furnished in response to the subpoena not be

578

disclosed, consistent with the Family Educational Rights and

579

Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.

580

581

The commissioner's order suspending payment pursuant to this

582

paragraph may be appealed pursuant to the same procedures and

583

timelines as the notice of proposed action set forth in paragraph

584

(b).

585

(12)(11) SCHOLARSHIP AMOUNT AND PAYMENT.--

586

(a) The amount of a scholarship provided to any student for

587

any single school year by an eligible nonprofit scholarship-

588

funding organization or an eligible nonprofit educational-

589

improvement organization from eligible contributions may shall

590

not exceed the following annual limits:

591

1. Three thousand seven hundred fifty dollars for a

592

scholarship awarded to a student enrolled in an eligible private

593

school.

594

2. Five hundred dollars for a scholarship awarded to a

595

student enrolled in a Florida public school that is located

596

outside the district in which the student resides or in a lab

597

school as defined in s. 1002.32.

598

(b) Payment of the scholarship by the eligible nonprofit

599

scholarship-funding organization or the eligible nonprofit

600

educational-improvement organization must shall be by individual

601

warrant made payable to the student's parent. If the parent

602

chooses that his or her child attend an eligible private school,

603

the warrant must be delivered by the eligible nonprofit

604

scholarship-funding organization or eligible nonprofit

605

educational-improvement organization to the private school of the

606

parent's choice, and the parent shall restrictively endorse the

607

warrant to the private school. An eligible nonprofit scholarship-

608

funding organization or eligible nonprofit educational-

609

improvement organization shall ensure that the parent to whom the

610

warrant is made restrictively endorsed the warrant to the private

611

school for deposit into the account of the private school.

612

613

or eligible nonprofit educational-improvement organization shall

614

obtain verification from the private school of a student's

615

continued attendance at the school prior to each scholarship

616

payment.

617

(d) Payment of the scholarship shall be made by the

618

eligible nonprofit scholarship-funding organization or eligible

619

nonprofit educational-improvement organization no less frequently

620

than on a quarterly basis.

621

(13)(12) ADMINISTRATION; RULES.--

622

(a) If the credit granted pursuant to this section is not

623

fully used in any one year because of insufficient tax liability

624

on the part of the corporation, the unused amount may be carried

625

forward for a period not to exceed 3 years; however, any taxpayer

626

that seeks to carry forward an unused amount of tax credit must

627

submit an application for allocation of tax credits or

628

carryforward credits as required in paragraph (d) in the year

629

that the taxpayer intends to use the carryforward. This

630

carryforward applies to all approved contributions made after

631

January 1, 2002. A taxpayer may not convey, assign, or transfer

632

the credit authorized by this section to another entity unless

633

all of the assets of the taxpayer are conveyed, assigned, or

634

transferred in the same transaction.

635

(b) An application for a tax credit pursuant to this

636

section shall be submitted to the department on forms established

637

by rule of the department.

638

639

develop a cooperative agreement to assist in the administration

640

of this section.

641

(d) The department shall adopt rules necessary to

642

administer this section, including rules establishing application

643

forms and procedures and governing the allocation of tax credits

644

and carryforward credits under this section on a first-come,

645

first-served basis.

646

(e) The State Board of Education shall adopt rules pursuant

647

to ss. 120.536(1) and 120.54 to administer this section as it

648

relates to the roles of the Department of Education and the

649

Commissioner of Education.

650

(14)(13) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--All eligible

651

contributions received by an eligible nonprofit scholarship-

652

funding organization or eligible nonprofit educational-

653

improvement organization must shall be deposited in a manner

654

consistent with s. 17.57(2).

655

Section 2. This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.