Florida Senate - 2018 CS for SB 1172
By the Committee on Education; and Senator Galvano
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
81 1002.40 The 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.
158 (5) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
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.
219 (6) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
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
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
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
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
275 (a) Establish a toll-free hotline that provides parents and
276 private schools with information on participation in the
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
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 school’s 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
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.
381 (8) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
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
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).
480 (9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
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
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
518 (10) OBLIGATIONS OF NONPROFIT SCHOLARSHIP-FUNDING
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
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
591 (12) OBLIGATIONS OF THE AUDITOR GENERAL.—
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
603 (13) SCHOLARSHIP FUNDING TAX CREDITS.—
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
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:
679 212.1832 Credit for contributions to the Hope Scholarship
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
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.
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
; 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.
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. ;
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.
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
859 (11) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
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
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);
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
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
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.