Florida Senate - 2018 SB 1172
By Senator Galvano
21-01164-18 20181172__
1 A bill to be entitled
2 An act relating to the Hope Scholarship Program;
3 creating s. 1002.40, F.S.; establishing the Hope
4 Scholarship Program; providing the purpose of the
5 program; providing definitions; providing eligibility
6 requirements; prohibiting the payment of a scholarship
7 under certain circumstances; requiring a school
8 principal to investigate a report of physical violence
9 or emotional abuse; requiring a school district to
10 notify an eligible student’s parent of the program;
11 requiring a school district to provide certain
12 information relating to the statewide assessment
13 program; providing requirements and obligations for
14 eligible private schools; providing Department of
15 Education obligations relating to participating
16 students and private schools and program requirements;
17 providing Commissioner of Education obligations;
18 requiring the commissioner to deny, suspend, or revoke
19 a private school’s participation in the program or the
20 payment of scholarship funds under certain
21 circumstances; defining the term “owner or operator”;
22 providing a process for review of a decision from the
23 commissioner under certain circumstances; providing
24 for the release of personally identifiable student
25 information under certain circumstances; providing
26 parent and student responsibilities for initial and
27 continued participation in the program; providing
28 nonprofit scholarship-funding organization
29 obligations; providing for the calculation of the
30 scholarship amount; providing the scholarship amount
31 for students transferred to certain public schools;
32 requiring verification of specified information before
33 a scholarship may be disbursed; providing requirements
34 for the scholarship payments; providing funds for
35 administrative expenses for certain nonprofit
36 scholarship-funding organizations; providing
37 requirements for administrative expenses; prohibiting
38 a nonprofit scholarship-funding organization from
39 charging an application fee; providing Auditor General
40 obligations; providing requirements for taxpayer
41 elections to contribute to the program; requiring the
42 Department of Revenue to adopt forms to administer the
43 program; providing reporting requirements for
44 nonprofit scholarship-funding organizations relating
45 to taxpayer contributions; providing requirements for
46 certain agents of the Department of Revenue and motor
47 vehicle dealers; providing penalties; providing for
48 the restitution of specified funds under certain
49 circumstances; providing the state is not liable for
50 the award or use of program funds; prohibiting
51 additional regulations for private schools
52 participating in the program beyond those necessary to
53 enforce program requirements; requiring the State
54 Board of Education to adopt rules to administer the
55 program; creating s. 212.1832, F.S.; authorizing
56 certain persons to elect to direct certain state sales
57 and use tax revenue to be transferred to a nonprofit
58 scholarship-funding organization for the Hope
59 Scholarship Program; authorizing the Department of
60 Revenue to adopt emergency rules for specified
61 purposes; providing an effective date.
62
63 Be It Enacted by the Legislature of the State of Florida:
64
65 Section 1. Section 1002.40, Florida Statutes, is created to
66 read:
67 1002.40 The Hope Scholarship Program.—
68 (1) PURPOSE.—The Hope Scholarship Program is established to
69 provide the parent of a public school student who was subjected
70 to an incident listed in subsection (3) an opportunity to
71 transfer the student to another public school or to request and
72 receive from the state a scholarship for the student to enroll
73 in and attend an eligible private school.
74 (2) DEFINITIONS.—As used in this section, the term:
75 (a) “Department” means the Department of Education.
76 (b) “Eligible contribution” or “contribution” means a
77 monetary contribution from a person required to pay sales and
78 use tax on the purchase or acquisition of a motor vehicle,
79 subject to the restrictions provided in this section, to an
80 eligible nonprofit scholarship-funding organization. The
81 taxpayer making the contribution may not designate a specific
82 student as the beneficiary of the contribution.
83 (c) “Eligible nonprofit scholarship-funding organization”
84 or “organization” has the same meaning as provided in s.
85 1002.395(2)(f).
86 (d) “Eligible private school” has the same meaning as
87 provided in s. 1002.395(2)(g).
88 (e) “Motor vehicle” has the same meaning as provided in s.
89 320.01(1)(a), but does not include heavy trucks, truck tractors,
90 trailers, and motorcycles.
91 (f) “Parent” means a resident of this state who is a
92 parent, as defined in s. 1000.21, and whose student was
93 subjected to an incident listed in subsection (3).
94 (g) “Program” means the Hope Scholarship Program.
95 (h) “School” includes any educational program or activity
96 conducted by a public K-12 educational institution, any school
97 related or school-sponsored program or activity, and riding on a
98 school bus, as defined in s. 1006.25(1), including waiting at a
99 school bus stop.
100 (i) “Unweighted FTE funding amount” means the statewide
101 average total funds per unweighted full-time equivalent funding
102 amount that is incorporated by reference in the General
103 Appropriations Act, or by a subsequent special appropriations
104 act, for the applicable state fiscal year.
105 (3) PROGRAM ELIGIBILITY.—Beginning with the 2018-2019
106 school year, contingent upon available funds, and on a first
107 come, first-served basis, a student enrolled in a Florida public
108 school in kindergarten through grade 12 is eligible for a
109 scholarship under this program if the student has been subjected
110 to an incident of battery; harassment; hazing; bullying;
111 kidnapping; physical attack; robbery; sexual offenses,
112 harassment, assault, or battery; threat or intimidation; or
113 fighting at school.
114 (4) PROGRAM PROHIBITIONS.—Payment of a scholarship may not
115 be made if a student is:
116 (a) Enrolled in a public school, including, but not limited
117 to, the Florida School for the Deaf and the Blind; the College
118 Preparatory Boarding Academy; a developmental research school
119 authorized under s. 1002.32; or a charter school authorized
120 under s. 1002.33, s. 1002.331, or s. 1002.332;
121 (b) Enrolled in a school operating for the purpose of
122 providing educational services to youth in the Department of
123 Juvenile Justice commitment programs;
124 (c) Participating in a virtual school, correspondence
125 school, or distance learning program that receives state funding
126 pursuant to the student’s participation unless the participation
127 is limited to no more than two courses per school year; or
128 (d) Receiving any other educational scholarship pursuant to
129 this chapter.
130 (5) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
131 (a) Upon receipt of a report of an incident listed in
132 subsection (3), the school principal shall provide a copy of the
133 report to the parent and investigate the incident to determine
134 if the incident must be reported as required by s. 1006.09(6).
135 Upon conclusion of the investigation or within 15 days after the
136 incident was reported, whichever occurs first, the school
137 district shall notify the parent of the program and offer that
138 parent an opportunity to enroll his or her student in another
139 public school or to request and receive a scholarship to attend
140 an eligible private school, subject to available funding. A
141 parent who chooses to enroll his or her student in a Florida
142 public school located outside the district in which the student
143 resides pursuant to s. 1002.31 shall be eligible for a
144 scholarship to transport the student as provided in paragraph
145 (11)(b).
146 (b) For each student participating in the program in a
147 private school who chooses to participate in the statewide
148 assessments under s. 1008.22 or the Florida Alternate
149 Assessment, the school district in which the student resides
150 must notify the student and his or her parent about the
151 locations and times to take all statewide assessments.
152 (6) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
153 private school may be sectarian or nonsectarian and shall:
154 (a) Comply with all requirements for private schools
155 participating in state school choice scholarship programs
156 pursuant to this section and s. 1002.421.
157 (b) Provide to the organization, upon request, all
158 documentation required for the student’s participation,
159 including the private school’s and the student’s fee schedules.
160 (c) Be academically accountable to the parent for meeting
161 the educational needs of the student by:
162 1. At a minimum, annually providing to the parent a written
163 explanation of the student’s progress.
164 2. Annually administering or making provision for students
165 participating in the program in grades 3 through 10 to take one
166 of the nationally norm-referenced tests identified by the
167 department or the statewide assessments pursuant to s. 1008.22.
168 Students with disabilities for whom standardized testing is not
169 appropriate are exempt from this requirement. A participating
170 private school shall report a student’s scores to his or her
171 parent.
172 3. Cooperating with the student whose parent chooses to
173 have the student participate in the statewide assessments
174 pursuant to s. 1008.22 or, if a private school chooses to offer
175 the statewide assessments, administering the assessments at the
176 school.
177 a. A participating private school may choose to offer and
178 administer the statewide assessments to all students who attend
179 the private school in grades 3 through 10.
180 b. A participating private school shall submit a request in
181 writing to the department by March 1 of each year in order to
182 administer the statewide assessments in the subsequent school
183 year.
184 (d) Employ or contract with teachers who have regular and
185 direct contact with each student receiving a scholarship under
186 this section at the school’s physical location.
187 (e) Maintain in this state a physical location where a
188 scholarship student regularly attends classes.
189 (f) Provide a report from an independent certified public
190 accountant who performs the agreed-upon procedures developed
191 under s. 1002.395(6)(o) if the private school receives more than
192 $250,000 in funds from scholarships awarded under this section
193 in a state fiscal year. A private school subject to this
194 paragraph must annually submit the report by September 15 to the
195 organization that awarded the majority of the school’s
196 scholarship funds. The agreed-upon procedures must be conducted
197 in accordance with attestation standards established by the
198 American Institute of Certified Public Accountants.
199
200 If a private school is unable to meet the requirements of this
201 subsection, the commissioner may determine that the private
202 school is ineligible to participate in the program.
203 (7) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
204 shall:
205 (a) Establish a toll-free hotline that provides parents and
206 private schools with information on participation in the
207 program.
208 (b) Annually verify the eligibility of private schools that
209 meet the requirements of subsection (6).
210 (c) Require an annual notarized and sworn compliance
211 statement by participating private schools certifying compliance
212 with state laws and retain such records.
213 (d) Cross-check the list of participating students with the
214 public school enrollment lists and participation lists in other
215 scholarship programs established under this chapter before each
216 scholarship payment to avoid duplication.
217 (e) Maintain a list of nationally norm-referenced tests
218 identified for purposes of satisfying the testing requirement in
219 paragraph (9)(f). The tests must meet industry standards of
220 quality in accordance with State Board of Education rule.
221 (f) Require quarterly reports by an eligible nonprofit
222 scholarship-funding organization regarding the number of
223 students participating in the scholarship program, the private
224 schools in which the students are enrolled, and other
225 information deemed necessary by the department.
226 (g) Contract with an independent entity to provide an
227 annual evaluation of the program by:
228 1. Reviewing the school climate and code of student conduct
229 of each public school at which 10 or more reported incidents
230 occurred to determine areas in the school or school district
231 procedures involving reporting, investigating, and communicating
232 a parent’s and student’s rights that are in need of improvement.
233 At a minimum, the review must include:
234 a. An assessment of the investigation time and quality of
235 the response of the school and the school district.
236 b. An assessment of the effectiveness of communication
237 procedures with the students involved in an incident, the
238 students’ parents, and the school and school district personnel;
239 c. An analysis of school incident and discipline data;
240 d. The challenges and obstacles relating to implementing
241 recommendations from this review.
242 2. Reviewing the school climate and code of student conduct
243 of each public school a student transferred to if the student
244 was from a school identified in subparagraph 1. in order to
245 identify best practices and make recommendations to a public
246 school at which the incidents occurred.
247 3. Reviewing the performance of participating students
248 enrolled in a private school in which at least 51 percent of the
249 total enrolled students in the prior school year participated in
250 the program and in which there are at least 10 participating
251 students who have scores for tests administered.
252 4. Surveying the parents of participating students to
253 determine academic, safety, and school climate satisfaction and
254 to identify any challenges or obstacles in addressing the
255 incident or relating to the use of the scholarship.
256 (h) Upon the request of a participating private school,
257 provide at no cost to the school the statewide assessments
258 administered under s. 1008.22 and any related materials for
259 administering the assessments. Students at a private school may
260 be assessed using the statewide assessments if the addition of
261 those students and the school does not cause the state to exceed
262 its contractual caps for the number of students tested and the
263 number of testing sites. The state shall provide the same
264 materials and support to a private school that it provides to a
265 public school. A private school that chooses to administer
266 statewide assessments under s. 1008.22 shall follow the
267 requirements set forth in ss. 1008.22 and 1008.24, rules adopted
268 by the State Board of Education to implement those sections, and
269 district-level testing policies established by the district
270 school board.
271 (i) Establish a process by which individuals may notify the
272 department of any violation by a parent, private school, or
273 school district of state laws relating to program participation.
274 The department shall conduct an inquiry or make a referral to
275 the appropriate agency for an investigation of any written
276 complaint of a violation of this section if the complaint is
277 signed by the complainant and is legally sufficient. A complaint
278 is legally sufficient if such complaint contains ultimate facts
279 that show that a violation of this section or any rule adopted
280 by the State Board of Education pursuant to this section has
281 occurred. In order to determine legal sufficiency, the
282 department may require supporting information or documentation
283 from the complainant. A department inquiry is not subject to the
284 requirements of chapter 120.
285 (j)1. Conduct site visits to participating private schools.
286 The purpose of the site visits is solely to verify the
287 information reported by the schools concerning the enrollment
288 and attendance of students, the credentials of teachers,
289 background screening of teachers, and teachers’ fingerprinting
290 results. The department may not make more than seven site visits
291 each year; however, the department may make additional site
292 visits at any time to a school that has received a notice of
293 noncompliance or a notice of proposed action within the previous
294 2 years.
295 2. Annually, by December 15, report to the Governor, the
296 President of the Senate, and the Speaker of the House of
297 Representatives the department’s actions with respect to
298 implementing accountability in the program under this section
299 and s. 1002.421, any substantiated allegations or violations of
300 law or rule by an eligible private school under this program and
301 the corrective action taken by the department.
302 (8) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
303 (a) The Commissioner of Education:
304 1. Shall deny, suspend, or revoke a private school’s
305 participation in the program if it is determined that the
306 private school has failed to comply with the provisions of this
307 section. However, if the noncompliance is correctable within a
308 reasonable amount of time and if the health, safety, or welfare
309 of the students is not threatened, the commissioner may issue a
310 notice of noncompliance which provides the private school with a
311 timeframe within which to provide evidence of compliance before
312 taking action to suspend or revoke the private school’s
313 participation in the program.
314 2. May deny, suspend, or revoke a private school’s
315 participation in the program if the commissioner determines that
316 an owner or operator of the private school is operating or has
317 operated an educational institution in this state or in another
318 state or jurisdiction in a manner contrary to the health,
319 safety, or welfare of the public.
320 a. In making such a determination, the commissioner may
321 consider factors that include, but are not limited to, acts or
322 omissions by an owner or operator which led to a previous denial
323 or revocation of participation in an education scholarship
324 program; an owner’s or operator’s failure to reimburse the
325 department for scholarship funds improperly received or retained
326 by a school; imposition of a prior criminal sanction related to
327 an owner’s or operator’s management or operation of an
328 educational institution; imposition of a civil fine or
329 administrative fine, license revocation or suspension, or
330 program eligibility suspension, termination, or revocation
331 related to an owner’s or operator’s management or operation of
332 an educational institution; or other types of criminal
333 proceedings in which an owner or operator was found guilty of,
334 regardless of adjudication, or entered a plea of nolo contendere
335 or guilty to, any offense involving fraud, deceit, dishonesty,
336 or moral turpitude.
337 b. For purposes of this subparagraph, the term “owner or
338 operator” includes an owner, operator, superintendent, or
339 principal of, or a person who has equivalent decisionmaking
340 authority over, a private school participating in the
341 scholarship program.
342 (b) The commissioner’s determination is subject to the
343 following:
344 1. If the commissioner intends to deny, suspend, or revoke
345 a private school’s participation in the program, the department
346 shall notify the private school of such proposed action in
347 writing by certified mail and regular mail to the private
348 school’s address of record with the department. The notification
349 shall include the reasons for the proposed action and notice of
350 the timelines and procedures set forth in this paragraph.
351 2. The private school that is adversely affected by the
352 proposed action shall have 15 days after receipt of the notice
353 of proposed action to file with the department’s agency clerk a
354 request for a proceeding pursuant to ss. 120.569 and 120.57. If
355 the private school is entitled to a hearing under s. 120.57(1),
356 the department shall refer the request to the Division of
357 Administrative Hearings.
358 3. Upon receipt of a request referred pursuant to this
359 paragraph, the director of the Division of Administrative
360 Hearings shall expedite the hearing and assign an administrative
361 law judge who shall commence a hearing within 30 days after the
362 receipt of the formal written request by the division and enter
363 a recommended order within 30 days after the hearing or within
364 30 days after receipt of the hearing transcript, whichever is
365 later. Each party shall be allowed 10 days in which to submit
366 written exceptions to the recommended order. A final order shall
367 be entered by the agency within 30 days after the entry of a
368 recommended order. The provisions of this subparagraph may be
369 waived upon stipulation by all parties.
370 (c) The commissioner may immediately suspend payment of
371 scholarship funds if it is determined that there is probable
372 cause to believe that there is:
373 1. An imminent threat to the health, safety, or welfare of
374 the students; or
375 2. Fraudulent activity on the part of the private school.
376 Notwithstanding s. 1002.22, in incidents of alleged fraudulent
377 activity pursuant to this section, the department’s Office of
378 Inspector General is authorized to release personally
379 identifiable records or reports of students to the following
380 persons or organizations:
381 a. A court of competent jurisdiction in compliance with an
382 order of that court or the attorney of record in accordance with
383 a lawfully issued subpoena, consistent with the Family
384 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
385 b. A person or entity authorized by a court of competent
386 jurisdiction in compliance with an order of that court or the
387 attorney of record pursuant to a lawfully issued subpoena,
388 consistent with the Family Educational Rights and Privacy Act,
389 20 U.S.C. s. 1232g.
390 c. Any person, entity, or authority issuing a subpoena for
391 law enforcement purposes when the court or other issuing agency
392 has ordered that the existence or the contents of the subpoena
393 or the information furnished in response to the subpoena not be
394 disclosed, consistent with the Family Educational Rights and
395 Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
396
397 The commissioner’s suspension of payment pursuant to this
398 paragraph may be appealed pursuant to the same procedures and
399 timelines as the notice of proposed action set forth in
400 paragraph (b).
401 (9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
402 PARTICIPATION.—A parent who applies for a Hope Scholarship is
403 exercising his or her parental option to place his or her
404 student in an eligible private school.
405 (a) The parent must select an eligible private school and
406 apply for the admission of his or her student.
407 (b) The parent must inform the student’s school district
408 when the parent withdraws his or her student to attend an
409 eligible private school.
410 (c) Any student participating in the program must remain in
411 attendance throughout the school year unless excused by the
412 school for illness or other good cause.
413 (d) Each parent and each student has an obligation to the
414 private school to comply with the private school’s published
415 policies.
416 (e) Upon reasonable notice to the department and the school
417 district, the parent may remove the student from the private
418 school and place the student in a public school in accordance
419 with this section.
420 (f) The parent must ensure that the student participating
421 in the program takes the norm-referenced assessment offered by
422 the private school. The parent may also choose to have the
423 student participate in the statewide assessments pursuant to s.
424 1008.22. If the parent requests that the student participating
425 in the program take the statewide assessments pursuant to s.
426 1008.22 and the private school has not chosen to offer and
427 administer the statewide assessments, the parent is responsible
428 for transporting the student to the assessment site designated
429 by the school district.
430 (g) Upon receipt of a scholarship warrant, the parent to
431 whom the warrant is made must restrictively endorse the warrant
432 to the private school for deposit into the account of the
433 private school. The parent may not designate any entity or
434 individual associated with the participating private school as
435 the parent’s attorney in fact to endorse a scholarship warrant.
436 A parent who fails to comply with this paragraph forfeits the
437 scholarship.
438 (10) OBLIGATIONS OF NONPROFIT SCHOLARSHIP-FUNDING
439 ORGANIZATIONS.—An organization may establish scholarships for
440 eligible students by:
441 (a) Receiving applications and determining student
442 eligibility in accordance with the requirements of this section.
443 (b) Notifying parents of their receipt of a scholarship on
444 a first-come, first-served basis, based upon available funds.
445 (c) Preparing and submitting quarterly and annual reports
446 to the department pursuant to paragraphs (7)(f) and (g). In
447 addition, an eligible nonprofit scholarship-funding organization
448 must submit in a timely manner any information requested by the
449 department relating to the scholarship program.
450 (d) Notifying the department of any violation of this
451 section.
452 (11) FUNDING AND PAYMENT.—
453 (a) The maximum amount awarded to a student enrolled in an
454 eligible private school shall be determined as a percentage of
455 the unweighted FTE funding amount for that state fiscal year and
456 thereafter as follows:
457 1. Eighty-eight percent for a student enrolled in
458 kindergarten through grade 5.
459 2. Ninety-two percent for a student enrolled in grade 6
460 through grade 8.
461 3. Ninety-six percent for a student enrolled in grade 9
462 through grade 12.
463 (b) The maximum amount awarded to a student enrolled in a
464 Florida public school located outside of the district in which
465 the student resides shall be $750.
466 (c) When a student enters the program, the organization
467 must receive all documentation required for the student’s
468 participation, including a copy of the report of the incident
469 received pursuant to subsection (5) and the private school’s and
470 the student’s fee schedules. The initial payment shall be made
471 after verification of admission acceptance, and subsequent
472 payments shall be made upon verification of continued enrollment
473 and attendance at the private school.
474 (d) Payment of the scholarship by the eligible nonprofit
475 scholarship-funding organization shall be by individual warrant
476 made payable to the student’s parent. If the parent chooses that
477 his or her student attend an eligible private school, the
478 warrant must be delivered by the eligible nonprofit scholarship
479 funding organization to the private school of the parent’s
480 choice, and the parent shall restrictively endorse the warrant
481 to the private school.
482 (e) An eligible nonprofit scholarship-funding organization
483 shall obtain verification from the private school of a student’s
484 continued attendance at the school for each period covered by a
485 scholarship payment.
486 (f) Payment of the scholarship shall be made by the
487 eligible nonprofit scholarship-funding organization no less
488 frequently than on a quarterly basis.
489 (g) An organization may use up to 3 percent of eligible
490 contributions received during the state fiscal year in which
491 such contributions are collected for administrative expenses if
492 the organization has operated as an eligible nonprofit
493 scholarship-funding organization for at least the preceding 3
494 fiscal years and did not have any findings of material weakness
495 or material noncompliance in its most recent audit under s.
496 1002.395(6)(m). Such administrative expenses must be reasonable
497 and necessary for the organization’s management and distribution
498 of eligible contributions under this section. No funds
499 authorized under this paragraph shall be used for lobbying or
500 political activity or expenses related to lobbying or political
501 activity. Up to one-third of the funds authorized for
502 administrative expenses under this paragraph may be used for
503 expenses related to the recruitment of contributions from
504 taxpayers. An eligible nonprofit scholarship-funding
505 organization may not charge an application fee.
506 (h) Moneys received pursuant to this section do not
507 constitute taxable income to the qualified student or his or her
508 parent.
509 (12) OBLIGATIONS OF THE AUDITOR GENERAL.—
510 (a) The Auditor General shall conduct an annual operational
511 audit of accounts and records of each organization that
512 participates in the program. As part of this audit, the Auditor
513 General shall verify, at a minimum, the total number of students
514 served and transmit that information to the department. The
515 Auditor General shall provide the commissioner with a copy of
516 each annual operational audit performed pursuant to this
517 subsection within 10 days after the audit is finalized.
518 (b) The Auditor General shall notify the department of any
519 organization that fails to comply with a request for
520 information.
521 (13) SCHOLARSHIP FUNDING TAX CREDITS.—
522 (a) A tax credit is available under s. 212.1832 for use by
523 a taxpayer that makes an eligible contribution to the program.
524 Each eligible contribution is limited to a single payment of $20
525 at the time of purchase of a motor vehicle or a single payment
526 of $20 at the time of registration of a motor vehicle that was
527 not purchased from a dealer. An eligible contribution shall be
528 accompanied by an election to contribute to the program and
529 shall be made by the purchaser at the time of purchase or at the
530 time of registration on a form provided by the Department of
531 Revenue. Payments of contributions shall be made to a dealer, as
532 defined in chapter 212, at the time of purchase of a motor
533 vehicle or to an agent of the Department of Revenue, as
534 designated by s. 212.06(10), at the time of registration of a
535 motor vehicle that was not purchased from a dealer.
536 (b) A tax collector or any person or firm authorized to
537 sell or issue a motor vehicle license who is designated as an
538 agent of the Department of Revenue pursuant to s. 212.06(10) or
539 who is a dealer shall:
540 1. Provide the purchaser the contribution election form, as
541 prescribed by the Department of Revenue, at the time of purchase
542 of a motor vehicle or at the time of registration of a motor
543 vehicle that was not purchased from a dealer.
544 2. Collect eligible contributions.
545 3. Using a form provided by the Department of Revenue,
546 which shall include the dealer’s or agent’s federal employer
547 identification number, remit to an organization on or before the
548 20th day of each month the total amount of contributions made to
549 that organization and collected during the preceding calendar
550 month.
551 4. Report on each return filed with the Department of
552 Revenue the total amount of credits allowed under s. 212.1832
553 during the preceding calendar month.
554 (c) An organization shall report to the Department of
555 Revenue, on or before the 20th day of each month, the total
556 amount of contributions received pursuant to paragraph (b) in
557 the preceding calendar month on a form provided by the
558 Department of Revenue. Such report shall include the federal
559 employer identification number of each tax collector, authorized
560 agent of the Department of Revenue, or dealer who remitted
561 contributions to the organization during that reporting period.
562 (d) A person who, with intent to unlawfully deprive or
563 defraud the program of its moneys or the use or benefit thereof,
564 fails to remit a contribution collected under this section is
565 guilty of theft of charitable funds, punishable as follows:
566 1. If the total amount stolen is less than $300, the
567 offense is a misdemeanor of the second degree, punishable as
568 provided in s. 775.082 or s. 775.083. Upon a second conviction,
569 the offender is guilty of a misdemeanor of the first degree,
570 punishable as provided in s. 775.082 or s. 775.083. Upon a third
571 or subsequent conviction, the offender is guilty of a felony of
572 the third degree, punishable as provided in s. 775.082, s.
573 775.083, or s. 775.084.
574 2. If the total amount stolen is $300 or more, but less
575 than $20,000, the offense is a felony of the third degree,
576 punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
577 3. If the total amount stolen is $20,000 or more, but less
578 than $100,000, the offense is a felony of the second degree,
579 punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
580 4. If the total amount stolen is $100,000 or more, the
581 offense is a felony of the first degree, punishable as provided
582 in s. 775.082, s. 775.083, or s. 775.084.
583 (e) A person convicted of an offense under paragraph (d)
584 shall be ordered by the sentencing judge to make restitution to
585 the organization in the amount that was stolen from the program.
586 (14) LIABILITY.—The state is not liable for the award or
587 any use of awarded funds under this section.
588 (15) SCOPE OF AUTHORITY.—This section does not expand the
589 regulatory authority of this state, its officers, or any school
590 district to impose additional regulation on participating
591 private schools beyond those reasonably necessary to enforce
592 requirements expressly set forth in this section.
593 (16) RULES.—The State Board of Education shall adopt rules
594 to administer this section.
595 Section 2. Section 212.1832, Florida Statutes, is created
596 to read:
597 212.1832 Credit for contributions to the Hope Scholarship
598 Program.—
599 (1) There is allowed a credit of 100 percent of an eligible
600 contribution made to an eligible nonprofit scholarship-funding
601 organization under s. 1002.40 against any tax imposed by the
602 state and due under this chapter as a result of the purchase or
603 acquisition of a motor vehicle. The credit may not exceed the
604 tax otherwise owed.
605 (2) For purposes of the distributions of tax revenue under
606 s. 212.20, the department shall disregard any tax credits
607 allowed under this section to ensure that any reduction in tax
608 revenue received that is attributable to the tax credits results
609 only in a reduction in distributions to the General Revenue
610 Fund. The provisions of s. 1002.40 apply to the credit
611 authorized by this section.
612 Section 3. The Department of Revenue may, and all
613 conditions are deemed met to, adopt emergency rules pursuant to
614 ss. 120.536(1) and 120.54, Florida Statutes, to administer this
615 act.
616 Section 4. This act shall take effect upon becoming a law.