Florida Senate - 2018                             CS for SB 1172
       By the Committee on Education; and Senator Galvano
       581-02334-18                                          20181172c1
    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; defining terms; providing eligibility
    6         requirements; prohibiting the payment of a scholarship
    7         under certain circumstances; requiring a principal to
    8         provide copies of a report of physical violence or
    9         emotional abuse to certain individuals within a
   10         specified timeframe; requiring the principal to
   11         investigate such incidents; requiring a school
   12         district to notify an eligible student’s parent of the
   13         program under certain circumstances; requiring a
   14         school district to provide certain information
   15         relating to the statewide assessment program;
   16         providing requirements and obligations for eligible
   17         private schools; providing Department of Education
   18         obligations relating to participating students and
   19         private schools and program requirements; providing
   20         Commissioner of Education obligations; requiring the
   21         commissioner to deny, suspend, or revoke a private
   22         school’s participation in the program or the payment
   23         of scholarship funds under certain circumstances;
   24         defining the term “owner or operator”; providing a
   25         process for review of a decision from the commissioner
   26         under certain circumstances; providing for the release
   27         of personally identifiable student information under
   28         certain circumstances; providing parent and student
   29         responsibilities for initial and continued
   30         participation in the program; providing nonprofit
   31         scholarship-funding organization obligations;
   32         providing for the calculation of the scholarship
   33         amount; providing the scholarship amount for students
   34         transferred to certain public schools; requiring
   35         verification of specified information before a
   36         scholarship may be disbursed; providing requirements
   37         for the scholarship payments; providing funds for
   38         administrative expenses for certain nonprofit
   39         scholarship-funding organizations; providing
   40         requirements for administrative expenses; prohibiting
   41         a nonprofit scholarship-funding organization from
   42         charging an application fee; providing Auditor General
   43         obligations; providing requirements for taxpayer
   44         elections to contribute to the program; requiring the
   45         Department of Revenue to adopt forms to administer the
   46         program; providing requirements for certain agents of
   47         the Department of Revenue and motor vehicle dealers;
   48         providing reporting requirements for nonprofit
   49         scholarship-funding organizations relating to taxpayer
   50         contributions; providing penalties; providing for the
   51         restitution of specified funds under certain
   52         circumstances; providing the state is not liable for
   53         the award or use of program funds; prohibiting
   54         additional regulations for private schools
   55         participating in the program beyond those necessary to
   56         enforce program requirements; requiring the State
   57         Board of Education to adopt rules to administer the
   58         program; creating s. 212.1832, F.S.; authorizing
   59         certain persons to elect to direct certain state sales
   60         and use tax revenue to be transferred to a nonprofit
   61         scholarship-funding organization for the Hope
   62         Scholarship Program; amending s. 1002.01, F.S.;
   63         revising and defining terms; amending s. 1002.20;
   64         updating educational options and terminology; amending
   65         s. 1003.01, F.S.; redefining the term “regular school
   66         attendance”; amending ss. 1002.385, 1002.39, 1002.395,
   67         and 1003.26, F.S.; conforming cross-references and
   68         provisions to changes made by the act; updating
   69         terminology; repealing ch. 623, F.S., relating to
   70         private school corporations, on a specified date;
   71         amending s. 212.08, F.S.; conforming a cross
   72         reference; repealing s. 1002.43, F.S., relating to
   73         private tutoring programs; authorizing the Department
   74         of Revenue to adopt emergency rules for specified
   75         purposes; providing effective dates.
   77  Be It Enacted by the Legislature of the State of Florida:
   79         Section 1. Section 1002.40, Florida Statutes, is created to
   80  read:
   81         1002.40The Hope Scholarship Program.—
   82         (1)PURPOSE.—The Hope Scholarship Program is established to
   83  provide the parent of a public school student who was the victim
   84  of a substantiated incident of violence or abuse, as listed in
   85  subsection (3), an opportunity to transfer the student to
   86  another public school or to request and receive from the state a
   87  scholarship for the student to enroll in and attend an eligible
   88  private school.
   89         (2)DEFINITIONS.—As used in this section, the term:
   90         (a)“Department” means the Department of Education.
   91         (b)“Eligible contribution” or “contribution” means a
   92  monetary contribution from a person required to pay sales and
   93  use tax on the purchase or acquisition of a motor vehicle,
   94  subject to the restrictions provided in this section, to an
   95  eligible nonprofit scholarship-funding organization. The
   96  taxpayer making the contribution may not designate a specific
   97  student as the beneficiary of the contribution.
   98         (c)“Eligible nonprofit scholarship-funding organization”
   99  or “organization” has the same meaning as provided in s.
  100  1002.395(2)(f), as determined by the department.
  101         (d)“Eligible private school” has the same meaning as
  102  provided in s. 1002.395(2)(g), as determined by the department.
  103         (e)“Motor vehicle” has the same meaning as provided in s.
  104  320.01(1)(a), but does not include heavy trucks, truck tractors,
  105  trailers, and motorcycles.
  106         (f)“Parent” means a resident of this state who is a
  107  parent, as defined in s. 1000.21, and whose public school
  108  student was the victim of a reported incident, as listed in
  109  subsection (3).
  110         (g)“Program” means the Hope Scholarship Program.
  111         (h)“School” includes any educational program or activity
  112  conducted by a public K-12 educational institution, any school
  113  related or school-sponsored program or activity, and riding on a
  114  school bus, as defined in s. 1006.25(1), including waiting at a
  115  school bus stop.
  116         (i)“Unweighted FTE funding amount” means the statewide
  117  average total funds per unweighted full-time equivalent funding
  118  amount that is incorporated by reference in the General
  119  Appropriations Act for the applicable state fiscal year.
  120         (3)PROGRAM ELIGIBILITY.—Beginning with the 2018-2019
  121  school year, contingent upon available funds, and on a first
  122  come, first-served basis, a student enrolled full time in a
  123  Florida public school in kindergarten through grade 12 is
  124  eligible for a scholarship under this program if all of the
  125  following conditions are met:
  126         (a) The student is the victim of a substantiated incident
  127  of battery; harassment; hazing; bullying; kidnapping; physical
  128  attack; robbery; sexual offenses, harassment, assault, or
  129  battery; threat or intimidation; or fighting at school.
  130         (b) The incident is formally reported by the victim or the
  131  victim’s parent to the principal.
  132         (c) Through an investigation, the principal finds that the
  133  incident is substantiated.
  134         (d) The principal’s investigation remains open or the
  135  district’s resolution of issues related to the incident remain
  136  unresolved after timely notification, deliberative evaluation,
  137  and 30 days of responsible and appropriate action taken in
  138  accordance with paragraph (5)(a).
  139         (4)PROGRAM PROHIBITIONS.—Payment of a scholarship may not
  140  be made if a student is:
  141         (a)Enrolled in a public school, including, but not limited
  142  to, the Florida School for the Deaf and the Blind; the College
  143  Preparatory Boarding Academy; the Florida Virtual School; a
  144  developmental research school authorized under s. 1002.32; or a
  145  charter school authorized under s. 1002.33, s. 1002.331, s.
  146  1002.332, or s. 1002.333;
  147         (b)Enrolled in a school operating for the purpose of
  148  providing educational services to youth in the Department of
  149  Juvenile Justice commitment programs;
  150         (c)Participating in a virtual school, correspondence
  151  school, or distance learning program that receives state funding
  152  pursuant to the student’s participation unless the participation
  153  is limited to no more than two courses per school year;
  154         (d)Receiving any other educational scholarship pursuant to
  155  this chapter; or
  156         (e) Participating in a home education program, as defined
  157  in s. 1002.01.
  159         (a)1.Within 24 hours after receipt of a formal report of
  160  an incident listed in subsection (3)(a), the principal shall
  161  provide a copy of the report to the victim’s parent and the
  162  alleged offender’s parent. The report must include a statement
  163  of the expected investigative actions and the timeline for
  164  reporting the outcome of the investigation. Within 24 hours
  165  after receipt of the formal report, the principal must also
  166  provide the superintendent with a copy of the report and
  167  verification that the parents of the victim and the alleged
  168  offender have been provided a copy of the incident report and
  169  other required information.
  170         2. In accordance with s. 1006.09, the principal must
  171  investigate the incident to determine if the incident is
  172  substantiated or unsubstantiated, and if the incident must be
  173  reported. The principal may, at his or her discretion, determine
  174  the extent to which each student was engaged in instigating,
  175  initiating, or reacting to a physical altercation, and may
  176  consider such information when evaluating and determining
  177  appropriate disciplinary actions and investigation outcomes.
  178         3. During the investigation period, the principal and the
  179  superintendent shall take all necessary actions to continue the
  180  educational services of students involved in the reported
  181  incident while taking every reasonable precaution to keep the
  182  alleged offender separated from the victim or any sibling of the
  183  victim while on school grounds or on school transportation,
  184  pursuant to ss. 1006.09, 1006.13, and 1006.147, as appropriate.
  185         4. Upon the principal’s determination that an alleged
  186  incident is unsubstantiated or the resolution of issues related
  187  to a substantiated incident or within 15 days after the incident
  188  was reported, whichever occurs first, the principal must report
  189  to the victim’s parent and the alleged offender’s parent the
  190  findings, outcome, or status of the investigation. The principal
  191  shall continue to provide such reports to the parents at least
  192  every 15 days until the investigation concludes and issues
  193  associated with the incident are resolved.
  194         5. If the principal’s investigation into the incident
  195  remains open more than 30 days after the date a substantiated
  196  incident was reported or issues associated with the incident
  197  remain unresolved the school district, in accordance with the
  198  school district’s code of student conduct, shall notify the
  199  victim’s parent of the availability of the program and offer
  200  that parent an opportunity to enroll his or her student in
  201  another public school or to request and receive a scholarship to
  202  attend an eligible private school, subject to available funding.
  203         6. To facilitate timely, appropriate, and fiscally
  204  accountable scholarship payments, school districts must report
  205  and verify student enrollment information during and outside of
  206  regular FTE student enrollment survey periods, as requested by
  207  the department pursuant to paragraph (7)(d).
  208         (b)1.A parent who, pursuant to s. 1002.31, chooses to
  209  enroll his or her student in a Florida public school located
  210  outside the district in which the student resides shall be
  211  eligible for a scholarship under paragraph (11)(b) to transport
  212  the student.
  213         2.For each student participating in the program in a
  214  private school who chooses to participate in the statewide
  215  assessments under s. 1008.22 or the Florida Alternate
  216  Assessment, the school district in which the student resides
  217  must notify the student and his or her parent about the
  218  locations and times to take all statewide assessments.
  220  private school may be sectarian or nonsectarian and shall:
  221         (a)Meet the definition of a private school in s. 1002.01
  222  and comply with all requirements for private schools
  223  participating in state school choice scholarship programs
  224  pursuant to this section and s. 1002.421.
  225         (b)Provide to the organization and the department, upon
  226  request, all documentation required for the student’s
  227  participation, including, but not limited to, the private
  228  school’s and the student’s fee schedules.
  229         (c)Be academically accountable to the parent for meeting
  230  the educational needs of the student by:
  231         1.At a minimum, annually providing to the parent a written
  232  explanation of the student’s progress.
  233         2.Annually administering or making provision for students
  234  participating in the program in grades 3 through 10 to take one
  235  of the nationally norm-referenced tests identified by the
  236  department or the statewide assessments pursuant to s. 1008.22.
  237  Students with disabilities for whom standardized testing is not
  238  appropriate are exempt from this requirement. A participating
  239  private school shall report a student’s scores to his or her
  240  parent.
  241         3.Cooperating with the student whose parent chooses to
  242  have the student participate in the statewide assessments
  243  pursuant to s. 1008.22 or, if a private school chooses to offer
  244  the statewide assessments, administering the assessments at the
  245  school.
  246         a.A participating private school may choose to offer and
  247  administer the statewide assessments to all students who attend
  248  the private school in grades 3 through 10.
  249         b.A participating private school shall submit a request in
  250  writing to the department by March 1 of each year in order to
  251  administer the statewide assessments in the subsequent school
  252  year.
  253         (d)Employ or contract with teachers who have regular and
  254  direct contact with each student receiving a scholarship under
  255  this section at the school’s physical location.
  256         (e)Maintain in this state a physical location where a
  257  scholarship student regularly attends classes.
  258         (f)Provide a report from an independent certified public
  259  accountant who performs the agreed-upon procedures developed
  260  under s. 1002.395(6)(o) if the private school receives more than
  261  $250,000 in funds from scholarships awarded under this section
  262  in a state fiscal year. A private school subject to this
  263  paragraph must annually submit the report by September 15 to the
  264  organization that awarded the majority of the school’s
  265  scholarship funds. The agreed-upon procedures must be conducted
  266  in accordance with attestation standards established by the
  267  American Institute of Certified Public Accountants.
  269  The failure of a private school to meet the requirements of this
  270  subsection constitutes a basis for the ineligibility of the
  271  private school to participate in the program, as determined by
  272  the department.
  273         (7)DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
  274  shall:
  275         (a)Establish a toll-free hotline that provides parents and
  276  private schools with information on participation in the
  277  program.
  278         (b)Annually verify the eligibility of private schools that
  279  meet the requirements of subsection (6).
  280         (c)Require an annual notarized and sworn compliance
  281  statement by participating private schools certifying compliance
  282  with state laws and retain such records.
  283         (d)Cross-check the list of participating students with the
  284  public school enrollment lists and participation lists in other
  285  scholarship programs established under this chapter before each
  286  scholarship payment to avoid duplication.
  287         (e)Maintain a list of nationally norm-referenced tests
  288  identified for purposes of satisfying the testing requirement in
  289  paragraph (9)(f). The tests must meet industry standards of
  290  quality in accordance with State Board of Education rule.
  291         (f)Require quarterly reports by an eligible nonprofit
  292  scholarship-funding organization regarding the number of
  293  students participating in the scholarship program, the private
  294  schools in which the students are enrolled, and other
  295  information deemed necessary by the department.
  296         (g)Contract with an independent entity to provide an
  297  annual evaluation of the program by:
  298         1.Reviewing the school climate and code of student conduct
  299  of each public school that reported the occurrence of a monthly
  300  average of 10 or more substantiated incidents to determine areas
  301  in the school or school district procedures involving reporting,
  302  investigating, and communicating a parent’s and student’s rights
  303  which are in need of improvement. At a minimum, the review must
  304  include:
  305         a.An assessment of the investigation time and quality of
  306  the response of the school and the school district;
  307         b.An assessment of the effectiveness of communication
  308  procedures with the students involved in an incident, the
  309  students’ parents, and the school and school district personnel;
  310         c.An analysis of school incident and discipline data; and
  311         d.The challenges and obstacles relating to implementing
  312  recommendations from this review.
  313         2.Reviewing the school climate and code of student conduct
  314  of each public school a student transferred to if the student
  315  was from a school identified in subparagraph 1. in order to
  316  identify best practices and make recommendations to a public
  317  school at which the incidents occurred.
  318         3.Reviewing the performance of participating students
  319  enrolled in a private school in which the majority of the
  320  schools total enrolled students in the prior school year
  321  participated in one or more scholarship programs, as defined in
  322  s. 1002.01, in which there are at least 10 participating
  323  students who have scores for tests administered; and reviewing
  324  the school climate and code of student conduct of the private
  325  school if one or more scholarship participants were involved in
  326  a reported incident at the school during the prior school year.
  327         4. Surveying the parents of participating students to
  328  determine academic, safety, and school climate satisfaction and
  329  to identify any challenges or obstacles in addressing the
  330  incident or relating to the use of the scholarship.
  331         (h)Upon the request of a participating private school,
  332  provide at no cost to the school the statewide assessments
  333  administered under s. 1008.22 and any related materials for
  334  administering the assessments. Students at a private school may
  335  be assessed using the statewide assessments if the addition of
  336  those students and the school does not cause the state to exceed
  337  its contractual caps for the number of students tested and the
  338  number of testing sites. The state shall provide the same
  339  materials and support to a private school that it provides to a
  340  public school. A private school that chooses to administer
  341  statewide assessments under s. 1008.22 shall follow the
  342  requirements set forth in ss. 1008.22 and 1008.24, rules adopted
  343  by the State Board of Education to implement those sections, and
  344  district-level testing policies established by the district
  345  school board.
  346         (i)Establish a process by which individuals may notify the
  347  department of any violation by a parent, private school, or
  348  school district of state laws relating to program participation.
  349  The department shall conduct an inquiry or make a referral to
  350  the appropriate agency for an investigation of any written
  351  complaint of a violation of this section if the complaint is
  352  signed by the complainant and is legally sufficient. A complaint
  353  is legally sufficient if such complaint contains ultimate facts
  354  that show that a violation of this section or any rule adopted
  355  by the State Board of Education pursuant to this section has
  356  occurred. In order to determine legal sufficiency, the
  357  department may require supporting information or documentation
  358  from the complainant. A department inquiry is not subject to the
  359  requirements of chapter 120.
  360         (j)1.Conduct site visits to participating private schools.
  361  The purpose of the site visits is solely to verify the
  362  information reported by the schools concerning the enrollment
  363  and attendance of students, the credentials of teachers,
  364  background screening of teachers, teachers’ fingerprinting
  365  results, and other conditions required pursuant to s. 1002.421
  366  and this section. The department may not make more than seven
  367  site visits each year; however, the department may make
  368  additional site visits at any time to a school that is the
  369  subject of a violation complaint submitted pursuant to paragraph
  370  (i), is identified by an organization for a known or suspected
  371  violation, or has received a notice of noncompliance or a notice
  372  of proposed action within the current year or the previous 2
  373  years.
  374         2.Annually, by December 15, report to the Governor, the
  375  President of the Senate, and the Speaker of the House of
  376  Representatives the department’s actions with respect to
  377  implementing accountability in the program under this section
  378  and s. 1002.421, any substantiated allegations or violations of
  379  law or rule by an eligible private school under this program and
  380  the corrective action taken by the department.
  382         (a)The Commissioner of Education:
  383         1.Shall deny, suspend, or revoke a private school’s
  384  participation in the program if it is determined that the
  385  private school has failed to comply with the provisions of this
  386  section. However, if the noncompliance is correctable within a
  387  reasonable amount of time and if the health, safety, or welfare
  388  of the students is not threatened, the commissioner may issue a
  389  notice of noncompliance which provides the private school with a
  390  timeframe within which to provide evidence of compliance before
  391  taking action to suspend or revoke the private school’s
  392  participation in the program.
  393         2.May deny, suspend, or revoke a private school’s
  394  participation in the program if the commissioner determines that
  395  an owner or operator of the private school is operating or has
  396  operated an educational institution in this state or in another
  397  state or jurisdiction in a manner contrary to the health,
  398  safety, or welfare of the public.
  399         a.In making such a determination, the commissioner may
  400  consider factors that include, but are not limited to, acts or
  401  omissions by an owner or operator which led to a previous denial
  402  or revocation of participation in an education scholarship
  403  program; an owner’s or operator’s failure to reimburse the
  404  department for scholarship funds improperly received or retained
  405  by a school; imposition of a prior criminal sanction related to
  406  an owner’s or operator’s management or operation of an
  407  educational institution; imposition of a civil fine or
  408  administrative fine, license revocation or suspension, or
  409  program eligibility suspension, termination, or revocation
  410  related to an owner’s or operator’s management or operation of
  411  an educational institution; or other types of criminal
  412  proceedings in which an owner or operator was found guilty of,
  413  regardless of adjudication, or entered a plea of nolo contendere
  414  or guilty to, any offense involving fraud, deceit, dishonesty,
  415  or moral turpitude.
  416         b.For purposes of this subparagraph, the term “owner or
  417  operator” includes an owner, operator, superintendent, or
  418  principal of, or a person who has equivalent decisionmaking
  419  authority over, a private school participating in the
  420  scholarship program.
  421         (b)The commissioner’s determination is subject to the
  422  following:
  423         1.If the commissioner intends to deny, suspend, or revoke
  424  a private school’s participation in the program, the department
  425  shall notify the private school of such proposed action in
  426  writing by certified mail and regular mail to the private
  427  school’s address of record with the department. The notification
  428  shall include the reasons for the proposed action and notice of
  429  the timelines and procedures set forth in this paragraph.
  430         2.The private school that is adversely affected by the
  431  proposed action shall have 15 days after receipt of the notice
  432  of proposed action to file with the department’s agency clerk a
  433  request for a proceeding pursuant to ss. 120.569 and 120.57. If
  434  the private school is entitled to a hearing under s. 120.57(1),
  435  the department shall refer the request to the Division of
  436  Administrative Hearings.
  437         3.Upon receipt of a request referred pursuant to this
  438  paragraph, the director of the Division of Administrative
  439  Hearings shall expedite the hearing and assign an administrative
  440  law judge who shall commence a hearing within 30 days after the
  441  receipt of the formal written request by the division and enter
  442  a recommended order within 30 days after the hearing or within
  443  30 days after receipt of the hearing transcript, whichever is
  444  later. Each party shall be allowed 10 days in which to submit
  445  written exceptions to the recommended order. A final order shall
  446  be entered by the agency within 30 days after the entry of a
  447  recommended order. The provisions of this subparagraph may be
  448  waived upon stipulation by all parties.
  449         (c)The commissioner may immediately suspend payment of
  450  scholarship funds if it is determined that there is probable
  451  cause to believe that there is:
  452         1.An imminent threat to the health, safety, or welfare of
  453  the students; or
  454         2.Fraudulent activity on the part of the private school.
  455  Notwithstanding s. 1002.22, in incidents of alleged fraudulent
  456  activity pursuant to this section, the department’s Office of
  457  Inspector General is authorized to release personally
  458  identifiable records or reports of students to the following
  459  persons or organizations:
  460         a.A court of competent jurisdiction in compliance with an
  461  order of that court or the attorney of record in accordance with
  462  a lawfully issued subpoena, consistent with the Family
  463  Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
  464         b.A person or entity authorized by a court of competent
  465  jurisdiction in compliance with an order of that court or the
  466  attorney of record pursuant to a lawfully issued subpoena,
  467  consistent with the Family Educational Rights and Privacy Act,
  468  20 U.S.C. s. 1232g.
  469         c.Any person, entity, or authority issuing a subpoena for
  470  law enforcement purposes when the court or other issuing agency
  471  has ordered that the existence or the contents of the subpoena
  472  or the information furnished in response to the subpoena not be
  473  disclosed, consistent with the Family Educational Rights and
  474  Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
  476  The commissioner’s suspension of payment pursuant to this
  477  paragraph may be appealed pursuant to the same procedures and
  478  timelines as the notice of proposed action set forth in
  479  paragraph (b).
  481  PARTICIPATION.—A parent who applies for a Hope Scholarship is
  482  exercising his or her parental option to place his or her
  483  student in an eligible private school.
  484         (a)The parent must select an eligible private school and
  485  apply for the admission of his or her student.
  486         (b)The parent must inform the student’s school district
  487  when the parent withdraws his or her student to attend an
  488  eligible private school.
  489         (c)Any student participating in the program must comply
  490  with the regular attendance requirements of s. 1003.01(13) and
  491  remain in attendance throughout the school year unless excused
  492  by the school for illness or other good cause.
  493         (d)Each parent and each student has an obligation to the
  494  private school to comply with the private school’s published
  495  policies.
  496         (e)Upon reasonable notice to the department and the school
  497  district, the parent may remove the student from the private
  498  school and place the student in a public school in accordance
  499  with this section.
  500         (f)The parent must ensure that the student participating
  501  in the program takes the norm-referenced assessment offered by
  502  the private school. The parent may also choose to have the
  503  student participate in the statewide assessments pursuant to s.
  504  1008.22. If the parent requests that the student participating
  505  in the program take the statewide assessments pursuant to s.
  506  1008.22 and the private school has not chosen to offer and
  507  administer the statewide assessments, the parent is responsible
  508  for transporting the student to the assessment site designated
  509  by the school district.
  510         (g)Upon receipt of a scholarship warrant, the parent to
  511  whom the warrant is made must restrictively endorse the warrant
  512  to the private school for deposit into the account of the
  513  private school. The parent may not designate any entity or
  514  individual associated with the participating private school as
  515  the parent’s attorney in fact to endorse a scholarship warrant.
  516  A parent who fails to comply with this paragraph forfeits the
  517  scholarship.
  519  ORGANIZATIONS.—An organization may establish scholarships for
  520  eligible students by:
  521         (a)Receiving applications and determining student
  522  eligibility in accordance with the requirements of this section.
  523         (b)Notifying parents of their receipt of a scholarship on
  524  a first-come, first-served basis, based upon available funds.
  525         (c)Preparing and submitting quarterly and annual reports
  526  to the department pursuant to paragraphs (7)(f) and (g). In
  527  addition, an eligible nonprofit scholarship-funding organization
  528  must submit in a timely manner any information requested by the
  529  department relating to the scholarship program.
  530         (d)Notifying the department of any known or suspected
  531  violation of this section by a private school, parent, or
  532  student.
  533         (11)FUNDING AND PAYMENT.—
  534         (a)The maximum amount awarded to a student enrolled in an
  535  eligible private school shall be determined as a percentage of
  536  the unweighted FTE funding amount for that state fiscal year and
  537  thereafter as follows:
  538         1.Eighty-eight percent for a student enrolled in
  539  kindergarten through grade 5.
  540         2.Ninety-two percent for a student enrolled in grade 6
  541  through grade 8.
  542         3.Ninety-six percent for a student enrolled in grade 9
  543  through grade 12.
  544         (b)The maximum amount awarded to a student enrolled in a
  545  Florida public school located outside of the district in which
  546  the student resides shall be $750.
  547         (c)When a student enters the program, the organization
  548  must receive all documentation required for the student’s
  549  participation, including a copy of the report of the
  550  substantiated incident received pursuant to subsection (5) and
  551  the private school’s and the student’s fee schedules. The
  552  initial payment shall be made after verification of admission
  553  acceptance, and subsequent payments shall be made upon
  554  verification of continued enrollment and attendance at the
  555  private school.
  556         (d)Payment of the scholarship by the eligible nonprofit
  557  scholarship-funding organization shall be by individual warrant
  558  made payable to the student’s parent. If the parent chooses that
  559  his or her student attend an eligible private school, the
  560  warrant must be delivered by the eligible nonprofit scholarship
  561  funding organization to the private school of the parent’s
  562  choice, and the parent shall restrictively endorse the warrant
  563  to the private school.
  564         (e)An eligible nonprofit scholarship-funding organization
  565  shall obtain verification from the private school of a student’s
  566  continued attendance at the school for each period covered by a
  567  scholarship payment.
  568         (f)Payment of the scholarship shall be made by the
  569  eligible nonprofit scholarship-funding organization no less
  570  frequently than on a quarterly basis.
  571         (g)An organization may use up to 3 percent of eligible
  572  contributions received during the state fiscal year in which
  573  such contributions are collected for administrative expenses if
  574  the organization has operated as an eligible nonprofit
  575  scholarship-funding organization for at least the preceding 3
  576  fiscal years and did not have any findings of material weakness
  577  or material noncompliance in its most recent audit under s.
  578  1002.395(6)(m). Such administrative expenses must be reasonable
  579  and necessary for the organization’s management and distribution
  580  of eligible contributions under this section. Funds authorized
  581  under this paragraph may not be used for lobbying or political
  582  activity or expenses related to lobbying or political activity.
  583  Up to one-third of the funds authorized for administrative
  584  expenses under this paragraph may be used for expenses related
  585  to the recruitment of contributions from taxpayers. An eligible
  586  nonprofit scholarship-funding organization may not charge an
  587  application fee.
  588         (h)Moneys received pursuant to this section do not
  589  constitute taxable income to the qualified student or his or her
  590  parent.
  592         (a)The Auditor General shall conduct an annual operational
  593  audit of accounts and records of each organization that
  594  participates in the program. As part of this audit, the Auditor
  595  General shall verify, at a minimum, the total number of students
  596  served and transmit that information to the department. The
  597  Auditor General shall provide the commissioner with a copy of
  598  each annual operational audit performed pursuant to this
  599  subsection within 10 days after the audit is finalized.
  600         (b)The Auditor General shall notify the department of any
  601  organization that fails to comply with a request for
  602  information.
  604         (a)A tax credit is available under s. 212.1832 for use by
  605  a taxpayer that makes an eligible contribution to the program.
  606  Each eligible contribution is limited to a single payment of $20
  607  at the time of purchase of a motor vehicle or a single payment
  608  of $20 at the time of registration of a motor vehicle that was
  609  not purchased from a dealer. An eligible contribution shall be
  610  accompanied by an election to contribute to the program and
  611  shall be made by the purchaser at the time of purchase or at the
  612  time of registration on a form provided by the Department of
  613  Revenue. Payments of contributions shall be made to a dealer, as
  614  defined in chapter 212, at the time of purchase of a motor
  615  vehicle or to an agent of the Department of Revenue, as
  616  designated by s. 212.06(10), at the time of registration of a
  617  motor vehicle that was not purchased from a dealer.
  618         (b)A tax collector or any person or firm authorized to
  619  sell or issue a motor vehicle license who is designated as an
  620  agent of the Department of Revenue pursuant to s. 212.06(10) or
  621  who is a dealer shall:
  622         1.Provide the purchaser the contribution election form, as
  623  prescribed by the Department of Revenue, at the time of purchase
  624  of a motor vehicle or at the time of registration of a motor
  625  vehicle that was not purchased from a dealer.
  626         2.Collect eligible contributions.
  627         3.Using a form provided by the Department of Revenue,
  628  which shall include the dealer’s or agent’s federal employer
  629  identification number, remit to an organization on or before the
  630  20th day of each month the total amount of contributions made to
  631  that organization and collected during the preceding calendar
  632  month.
  633         4.Report on each return filed with the Department of
  634  Revenue the total amount of credits allowed under s. 212.1832
  635  during the preceding calendar month.
  636         (c)An organization shall report to the Department of
  637  Revenue, on or before the 20th day of each month, the total
  638  amount of contributions received pursuant to paragraph (b) in
  639  the preceding calendar month on a form provided by the
  640  Department of Revenue. Such report shall include the federal
  641  employer identification number of each tax collector, authorized
  642  agent of the Department of Revenue, or dealer who remitted
  643  contributions to the organization during that reporting period.
  644         (d)A person who, with intent to unlawfully deprive or
  645  defraud the program of its moneys or the use or benefit thereof,
  646  fails to remit a contribution collected under this section is
  647  guilty of theft of charitable funds, punishable as follows:
  648         1.If the total amount stolen is less than $300, the
  649  offense is a misdemeanor of the second degree, punishable as
  650  provided in s. 775.082 or s. 775.083. Upon a second conviction,
  651  the offender is guilty of a misdemeanor of the first degree,
  652  punishable as provided in s. 775.082 or s. 775.083. Upon a third
  653  or subsequent conviction, the offender is guilty of a felony of
  654  the third degree, punishable as provided in s. 775.082, s.
  655  775.083, or s. 775.084.
  656         2.If the total amount stolen is $300 or more, but less
  657  than $20,000, the offense is a felony of the third degree,
  658  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
  659         3.If the total amount stolen is $20,000 or more, but less
  660  than $100,000, the offense is a felony of the second degree,
  661  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
  662         4.If the total amount stolen is $100,000 or more, the
  663  offense is a felony of the first degree, punishable as provided
  664  in s. 775.082, s. 775.083, or s. 775.084.
  665         (e)A person convicted of an offense under paragraph (d)
  666  shall be ordered by the sentencing judge to make restitution to
  667  the organization in the amount that was stolen from the program.
  668         (14)LIABILITY.—The state is not liable for the award or
  669  any use of awarded funds under this section.
  670         (15)SCOPE OF AUTHORITY.—This section does not expand the
  671  regulatory authority of this state, its officers, or any school
  672  district to impose additional regulation on participating
  673  private schools beyond those reasonably necessary to enforce
  674  requirements expressly set forth in this section.
  675         (16)RULES.—The State Board of Education shall adopt rules
  676  to administer this section.
  677         Section 2. Section 212.1832, Florida Statutes, is created
  678  to read:
  679         212.1832Credit for contributions to the Hope Scholarship
  680  Program.—
  681         (1)There is allowed a credit of 100 percent of an eligible
  682  contribution made to an eligible nonprofit scholarship-funding
  683  organization under s. 1002.40 against any tax imposed by the
  684  state and due under this chapter as a result of the purchase or
  685  acquisition of a motor vehicle. The credit may not exceed the
  686  tax otherwise owed.
  687         (2)For purposes of the distributions of tax revenue under
  688  s. 212.20, the department shall disregard any tax credits
  689  allowed under this section to ensure that any reduction in tax
  690  revenue received that is attributable to the tax credits results
  691  only in a reduction in distributions to the General Revenue
  692  Fund. The provisions of s. 1002.40 apply to the credit
  693  authorized by this section.
  694         Section 3. Section 1002.01, Florida Statutes, is amended to
  695  read:
  696         1002.01 Definitions.—
  697         (1) A “home education program” means the sequentially
  698  progressive instruction of a student directed by his or her
  699  parent in order to satisfy the attendance requirements of ss.
  700  1002.41, 1003.01(13), and 1003.21(1).
  701         (2) A “private school” is a nonpublic school that is
  702  registered in accordance with s. 1002.42 and is defined as an
  703  individual, association, copartnership, or corporation, or
  704  department, division, or section of such organizations, that
  705  designates itself as an educational center that includes
  706  kindergarten or a higher grade or as an elementary, secondary,
  707  business, technical, or trade school below college level or any
  708  organization that provides instructional services that meet the
  709  intent of s. 1003.01(13) or that gives preemployment or
  710  supplementary training in technology or in fields of trade or
  711  industry or that offers academic, literary, or career training
  712  below college level, or any combination of the above, including
  713  an institution that performs the functions of the above schools
  714  through correspondence or extension, except those licensed under
  715  the provisions of chapter 1005. A private school may be a
  716  parochial, religious, denominational, for-profit, or nonprofit
  717  school attended by a student in order to satisfy the attendance
  718  requirements of s. 1003.01(13). This definition does not include
  719  home education programs conducted in accordance with s. 1002.41.
  720         (3) For purposes of this chapter, a “scholarship program”
  721  means any one of the following:
  722         (a) The Opportunity Scholarship Program established
  723  pursuant to s. 1002.38.
  724         (b) The Gardiner Scholarship Program established pursuant
  725  to s. 1002.385.
  726         (c) The John M. McKay Scholarships for Students with
  727  Disabilities Program established pursuant to s. 1002.39.
  728         (d) The Florida Tax Credit Scholarship Program established
  729  pursuant to s. 1002.395.
  730         (e) The Hope Scholarship Program established pursuant to s.
  731  1002.40.
  732         Section 4. Paragraph (b) of subsection (2) and subsection
  733  (6) of section 1002.20, Florida Statutes, are amended to read:
  734         1002.20 K-12 student and parent rights.—Parents of public
  735  school students must receive accurate and timely information
  736  regarding their child’s academic progress and must be informed
  737  of ways they can help their child to succeed in school. K-12
  738  students and their parents are afforded numerous statutory
  739  rights including, but not limited to, the following:
  740         (2) ATTENDANCE.—
  741         (b) Regular school attendance.—Parents of students who have
  742  attained the age of 6 years by February 1 of any school year but
  743  who have not attained the age of 16 years must comply with the
  744  compulsory school attendance laws. Parents have the option to
  745  comply with the school attendance laws by attendance of the
  746  student in a public school; a private parochial, religious, or
  747  denominational school; a private school; or a home education
  748  program; or a private tutoring program, in accordance with the
  749  provisions of s. 1003.01(13).
  750         (6) EDUCATIONAL CHOICE.—
  751         (a) Public educational school choices.—Parents of public
  752  school students may seek any public educational school choice
  753  options that are applicable and available to students throughout
  754  the state. These options may include controlled open enrollment,
  755  single-gender programs, lab schools, virtual instruction
  756  programs, charter schools, charter technical career centers,
  757  magnet schools, alternative schools, special programs, auditory
  758  oral education programs, advanced placement, dual enrollment,
  759  International Baccalaureate, International General Certificate
  760  of Secondary Education (pre-AICE), CAPE digital tools, CAPE
  761  industry certifications, collegiate high school programs,
  762  Advanced International Certificate of Education, early
  763  admissions, credit by examination or demonstration of
  764  competency, the New World School of the Arts, the Florida School
  765  for the Deaf and the Blind, and the Florida Virtual School.
  766  These options may also include the public educational choice
  767  options of the Opportunity Scholarship Program and the McKay
  768  Scholarships for Students with Disabilities Program.
  769         (b) Private educational choices.The parent of a student
  770  may choose to enroll the student in a private school, as defined
  771  in s. 1002.01(2). Parents of public school students may seek
  772  private educational choice options under certain programs.
  773         1. Under the McKay Scholarships for Students with
  774  Disabilities Program, the parent of a public school student with
  775  a disability may request and receive a McKay Scholarship for the
  776  student to attend a private school in accordance with s.
  777  1002.39.
  778         2. Under the Florida Tax Credit Scholarship Program, the
  779  parent of a student who qualifies for free or reduced-price
  780  school lunch or who is currently placed, or during the previous
  781  state fiscal year was placed, in foster care as defined in s.
  782  39.01 may seek a scholarship from an eligible nonprofit
  783  scholarship-funding organization in accordance with s. 1002.395.
  784         3. Under the Gardiner Scholarship Program Florida Personal
  785  Learning Scholarship Accounts Program, the parent of a student
  786  with a qualifying disability may apply for a Gardiner
  787  Scholarship personal learning scholarship to be used for
  788  individual educational needs in accordance with s. 1002.385.
  789         4. Under the Hope Scholarship Program, the parent of a
  790  student who was the victim of a substantiated incident of
  791  violence or abuse while attending a public school may seek a
  792  scholarship for the student to attend a private school in
  793  accordance with s. 1002.40.
  794         (c) Home education.—The parent of a student may choose to
  795  place the student in a home education program, as defined in s.
  796  1002.01(1), in accordance with the provisions of s. 1002.41.
  797         (d) Private tutoring.—The parent of a student may choose to
  798  place the student in a private tutoring program in accordance
  799  with the provisions of s. 1002.43(1).
  800         Section 5. Subsection (13) of section 1003.01, Florida
  801  Statutes, is amended to read:
  802         1003.01 Definitions.—As used in this chapter, the term:
  803         (13) “Regular school attendance” means the actual
  804  attendance of a student during the school day as defined by law
  805  and rules of the State Board of Education. Regular attendance
  806  within the intent of s. 1003.21 may be achieved by a student’s
  807  full-time attendance in one of the following options:
  808         (a) A public school supported by public funds, including,
  809  but not limited to, the Florida School for the Deaf and the
  810  Blind, the Florida Virtual School, a developmental research
  811  school, and a charter school established pursuant to chapter
  812  1002.;
  813         (b) A parochial, religious, or denominational school;
  814         (b)(c) A private school, as defined in s. 1002.01(2) and in
  815  compliance with s. 1002.42, including, but not limited to, a
  816  private parochial, religious, or denominational school; and a
  817  private school supported in whole or in part by tuition charges
  818  or by endowments or gifts. This option includes an eligible
  819  private school in which a student attends as a participant in a
  820  scholarship program, as defined in s. 1002.01(3).;
  821         (c)(d) A home education program, as defined in s.
  822  1002.01(1), which that meets the requirements of chapter 1002.;
  823  or
  824         (e) A private tutoring program that meets the requirements
  825  of chapter 1002.
  826         Section 6. Paragraphs (d) and (h) of subsection (5) and
  827  paragraph (a) of subsection (11) of section 1002.385, Florida
  828  Statutes, are amended to read:
  829         1002.385 The Gardiner Scholarship.—
  830         (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be
  831  used to meet the individual educational needs of an eligible
  832  student and may be spent for the following purposes:
  833         (d) Enrollment in, or tuition or fees associated with
  834  enrollment in, a home education program, an eligible private
  835  school, an eligible postsecondary educational institution or a
  836  program offered by the institution, a private tutoring program
  837  authorized under s. 1002.43, a virtual program offered by a
  838  department-approved private online provider that meets the
  839  provider qualifications specified in s. 1002.45(2)(a), the
  840  Florida Virtual School as a private paying student, or an
  841  approved online course offered pursuant to s. 1003.499 or s.
  842  1004.0961.
  843         (h) Tuition and fees for part-time tutoring services
  844  provided by a person who holds a valid Florida educator’s
  845  certificate pursuant to s. 1012.56; a person who holds an
  846  adjunct teaching certificate pursuant to s. 1012.57; or a person
  847  who has demonstrated a mastery of subject area knowledge
  848  pursuant to s. 1012.56(5). As used in this paragraph, the term
  849  “part-time tutoring services” does not qualify as regular school
  850  attendance as defined in s. 1003.01(13) s. 1003.01(13)(e).
  852  A provider of any services receiving payments pursuant to this
  853  subsection may not share, refund, or rebate any moneys from the
  854  Gardiner Scholarship with the parent or participating student in
  855  any manner. A parent, student, or provider of any services may
  856  not bill an insurance company, Medicaid, or any other agency for
  857  the same services that are paid for using Gardiner Scholarship
  858  funds.
  860  PARTICIPATION.—A parent who applies for program participation
  861  under this section is exercising his or her parental option to
  862  determine the appropriate placement or the services that best
  863  meet the needs of his or her child. The scholarship award for a
  864  student is based on a matrix that assigns the student to support
  865  Level III services. If a parent receives an IEP and a matrix of
  866  services from the school district pursuant to subsection (7),
  867  the amount of the payment shall be adjusted as needed, when the
  868  school district completes the matrix.
  869         (a) To satisfy or maintain program eligibility, including
  870  eligibility to receive and spend program payments, the parent
  871  must sign an agreement with the organization and annually submit
  872  a notarized, sworn compliance statement to the organization to:
  873         1. Affirm that the student is enrolled in a program that
  874  meets regular school attendance requirements as provided in s.
  875  1003.01(13)(b) or (c) s. 1003.01(13)(b)-(d).
  876         2. Affirm that the program funds are used only for
  877  authorized purposes serving the student’s educational needs, as
  878  described in subsection (5).
  879         3. Affirm that the parent is responsible for the education
  880  of his or her student by, as applicable:
  881         a. Requiring the student to take an assessment in
  882  accordance with paragraph (8)(c);
  883         b. Providing an annual evaluation in accordance with s.
  884  1002.41(1)(c); or
  885         c. Requiring the child to take any preassessments and
  886  postassessments selected by the provider if the child is 4 years
  887  of age and is enrolled in a program provided by an eligible
  888  Voluntary Prekindergarten Education Program provider. A student
  889  with disabilities for whom a preassessment and postassessment is
  890  not appropriate is exempt from this requirement. A participating
  891  provider shall report a student’s scores to the parent.
  892         4. Affirm that the student remains in good standing with
  893  the provider or school if those options are selected by the
  894  parent.
  896  A parent who fails to comply with this subsection forfeits the
  897  Gardiner Scholarship.
  898         Section 7. Subsection (3) of section 1002.39, Florida
  899  Statutes, is amended to read:
  900         1002.39 The John M. McKay Scholarships for Students with
  901  Disabilities Program.—There is established a program that is
  902  separate and distinct from the Opportunity Scholarship Program
  903  and is named the John M. McKay Scholarships for Students with
  904  Disabilities Program.
  905         (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is
  906  not eligible for a John M. McKay Scholarship:
  907         (a) While he or she is enrolled in a school operating for
  908  the purpose of providing educational services to youth in
  909  Department of Juvenile Justice commitment programs;
  910         (b) While he or she is receiving a Florida tax credit
  911  scholarship under s. 1002.395;
  912         (c) While he or she is receiving an educational scholarship
  913  pursuant to this chapter;
  914         (d) While he or she is participating in a home education
  915  program as defined in s. 1002.01(1);
  916         (e) While he or she is participating in a private tutoring
  917  program pursuant to s. 1002.43;
  918         (e)(f) While he or she is participating in a virtual
  919  school, correspondence school, or distance learning program that
  920  receives state funding pursuant to the student’s participation
  921  unless the participation is limited to no more than two courses
  922  per school year;
  923         (f)(g) While he or she is enrolled in the Florida School
  924  for the Deaf and the Blind;
  925         (g)(h) While he or she is not having regular and direct
  926  contact with his or her private school teachers at the school’s
  927  physical location unless he or she is enrolled in the private
  928  school’s transition-to-work program pursuant to subsection (10);
  929  or
  930         (h)(i) If he or she has been issued a temporary 504
  931  accommodation plan under s. 504 of the Rehabilitation Act of
  932  1973 which is valid for 6 months or less.
  933         Section 8. Subsection (4) of section 1002.395, Florida
  934  Statutes, is amended to read:
  935         1002.395 Florida Tax Credit Scholarship Program.—
  936         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
  937  a scholarship while he or she is:
  938         (a) Enrolled in a school operating for the purpose of
  939  providing educational services to youth in Department of
  940  Juvenile Justice commitment programs;
  941         (b) Receiving a scholarship from another eligible nonprofit
  942  scholarship-funding organization under this section;
  943         (c) Receiving an educational scholarship pursuant to
  944  chapter 1002;
  945         (d) Participating in a home education program as defined in
  946  s. 1002.01(1);
  947         (e) Participating in a private tutoring program pursuant to
  948  s. 1002.43;
  949         (e)(f) Participating in a virtual school, correspondence
  950  school, or distance learning program that receives state funding
  951  pursuant to the student’s participation unless the participation
  952  is limited to no more than two courses per school year; or
  953         (f)(g) Enrolled in the Florida School for the Deaf and the
  954  Blind.
  955         Section 9. Paragraph (f) of subsection (1) of section
  956  1003.26, Florida Statutes, is amended to read:
  957         1003.26 Enforcement of school attendance.—The Legislature
  958  finds that poor academic performance is associated with
  959  nonattendance and that school districts must take an active role
  960  in promoting and enforcing attendance as a means of improving
  961  student performance. It is the policy of the state that each
  962  district school superintendent be responsible for enforcing
  963  school attendance of all students subject to the compulsory
  964  school age in the school district and supporting enforcement of
  965  school attendance by local law enforcement agencies. The
  966  responsibility includes recommending policies and procedures to
  967  the district school board that require public schools to respond
  968  in a timely manner to every unexcused absence, and every absence
  969  for which the reason is unknown, of students enrolled in the
  970  schools. District school board policies shall require the parent
  971  of a student to justify each absence of the student, and that
  972  justification will be evaluated based on adopted district school
  973  board policies that define excused and unexcused absences. The
  974  policies must provide that public schools track excused and
  975  unexcused absences and contact the home in the case of an
  976  unexcused absence from school, or an absence from school for
  977  which the reason is unknown, to prevent the development of
  978  patterns of nonattendance. The Legislature finds that early
  979  intervention in school attendance is the most effective way of
  980  producing good attendance habits that will lead to improved
  981  student learning and achievement. Each public school shall
  982  implement the following steps to promote and enforce regular
  983  school attendance:
  984         (1) CONTACT, REFER, AND ENFORCE.—
  985         (f)1. If the parent of a child who has been identified as
  986  exhibiting a pattern of nonattendance enrolls the child in a
  987  home education program pursuant to chapter 1002, the district
  988  school superintendent shall provide the parent a copy of s.
  989  1002.41 and the accountability requirements of this paragraph.
  990  The district school superintendent shall also refer the parent
  991  to a home education review committee composed of the district
  992  contact for home education programs and at least two home
  993  educators selected by the parent from a district list of all
  994  home educators who have conducted a home education program for
  995  at least 3 years and who have indicated a willingness to serve
  996  on the committee. The home education review committee shall
  997  review the portfolio of the student, as defined by s. 1002.41,
  998  every 30 days during the district’s regular school terms until
  999  the committee is satisfied that the home education program is in
 1000  compliance with s. 1002.41(1)(b). The first portfolio review
 1001  must occur within the first 30 calendar days of the
 1002  establishment of the program. The provisions of subparagraph 2.
 1003  do not apply once the committee determines the home education
 1004  program is in compliance with s. 1002.41(1)(b).
 1005         2. If the parent fails to provide a portfolio to the
 1006  committee, the committee shall notify the district school
 1007  superintendent. The district school superintendent shall then
 1008  terminate the home education program and require the parent to
 1009  enroll the child in an attendance option that meets the
 1010  definition of “regular school attendance” under s.
 1011  1003.01(13)(a) or (b) s. 1003.01(13)(a), (b), (c), or (e),
 1012  within 3 days. Upon termination of a home education program
 1013  pursuant to this subparagraph, the parent shall not be eligible
 1014  to reenroll the child in a home education program for 180
 1015  calendar days. Failure of a parent to enroll the child in an
 1016  attendance option as required by this subparagraph after
 1017  termination of the home education program pursuant to this
 1018  subparagraph shall constitute noncompliance with the compulsory
 1019  attendance requirements of s. 1003.21 and may result in criminal
 1020  prosecution under s. 1003.27(2). Nothing contained herein shall
 1021  restrict the ability of the district school superintendent, or
 1022  the ability of his or her designee, to review the portfolio
 1023  pursuant to s. 1002.41(1)(b).
 1024         Section 10. Effective July 1, 2019, chapter 623, Florida
 1025  Statutes, consisting of sections 623.01, 623.02, 623.03, 623.04,
 1026  623.05, 623.06, 623.07, 623.08, 623.09, 623.10, 623.11, 623.12,
 1027  623.13, and 623.14, is repealed.
 1028         Section 11. Effective July 1, 2019, subsection (13) of
 1029  section 212.08, Florida Statutes, is amended to read:
 1030         212.08 Sales, rental, use, consumption, distribution, and
 1031  storage tax; specified exemptions.—The sale at retail, the
 1032  rental, the use, the consumption, the distribution, and the
 1033  storage to be used or consumed in this state of the following
 1034  are hereby specifically exempt from the tax imposed by this
 1035  chapter.
 1036         (13) No transactions shall be exempt from the tax imposed
 1037  by this chapter except those expressly exempted herein. All laws
 1038  granting tax exemptions, to the extent they may be inconsistent
 1039  or in conflict with this chapter, including, but not limited to,
 1040  the following designated laws, shall yield to and be superseded
 1041  by the provisions of this subsection: ss. 125.019, 153.76,
 1042  154.2331, 159.15, 159.31, 159.50, 159.708, 163.385, 163.395,
 1043  215.76, 243.33, 315.11, 348.65, 348.762, 349.13, 403.1834, and
 1044  616.07, and 623.09, and the following Laws of Florida, acts of
 1045  the year indicated: s. 31, chapter 30843, 1955; s. 19, chapter
 1046  30845, 1955; s. 12, chapter 30927, 1955; s. 8, chapter 31179,
 1047  1955; s. 15, chapter 31263, 1955; s. 13, chapter 31343, 1955; s.
 1048  16, chapter 59-1653; s. 13, chapter 59-1356; s. 12, chapter 61
 1049  2261; s. 19, chapter 61-2754; s. 10, chapter 61-2686; s. 11,
 1050  chapter 63-1643; s. 11, chapter 65-1274; s. 16, chapter 67-1446;
 1051  and s. 10, chapter 67-1681. This subsection does not supersede
 1052  the authority of a local government to adopt financial and local
 1053  government incentives pursuant to s. 163.2517.
 1054         Section 12. Section 1002.43, Florida Statutes, is repealed.
 1055         Section 13. The Department of Revenue may, and all
 1056  conditions are deemed met to, adopt emergency rules pursuant to
 1057  ss. 120.536(1) and 120.54, Florida Statutes, to administer ss.
 1058  1002.40 and 212.1832 which are created by this act.
 1059         Section 14. Except as otherwise expressly provided in this
 1060  act, this act shall take effect July 1, 2018.