Florida Senate - 2021 CS for SB 48
By the Committee on Education; and Senators Diaz, Brandes,
Garcia, Baxley, and Perry
581-01976-21 202148c1
1 A bill to be entitled
2 An act relating to educational scholarship programs;
3 amending s. 11.45, F.S.; requiring the Auditor General
4 to conduct certain audits at least every 3 years
5 instead of annually; conforming provisions to changes
6 made by the act; amending s. 211.0251, F.S.;
7 conforming provisions to changes made by the act;
8 deleting a provision limiting a certain tax credit to
9 no more than 50 percent of the tax due on the return
10 the credit is taken; amending s. 212.099, F.S.;
11 revising the definition of the term “eligible
12 contribution”; deleting the definition of the term
13 “eligible nonprofit scholarship-funding organization”;
14 conforming provisions to changes made by the act;
15 requiring a dealer to identify on the dealer’s return
16 the amount of an eligible contribution; requiring the
17 Department of Revenue to ensure that certain receipts
18 are deposited in a specified fund; amending ss.
19 212.1831 and 212.1832, F.S.; conforming provisions to
20 changes made by the act; amending s. 213.053, F.S.;
21 deleting authorization for the Department of Revenue
22 to provide specified information to certain entities;
23 deleting definitions; amending ss. 220.1105, 220.13,
24 220.186, 220.1875, 561.1211, 624.51055, and 1002.20,
25 F.S.; conforming provisions to changes made by the
26 act; amending s. 1002.23, F.S.; correcting a reference
27 to the Florida Virtual School; conforming a provision
28 to changes made by the act; amending s. 1002.31, F.S.;
29 adding certain students to those whom district school
30 boards must provide preferential treatment in the
31 controlled open enrollment process; creating s.
32 1002.381, F.S.; establishing the McKay-Gardiner
33 Scholarship Program; providing the purpose of the
34 program; requiring certain written materials to
35 describe a scholarship under the program as a “McKay
36 Gardiner Scholarship”; defining terms; specifying
37 eligibility requirements; prohibiting a student from
38 participating in the program under certain
39 circumstances; providing criteria for authorized uses
40 of program funds; prohibiting providers of any
41 services receiving payments pursuant to the program
42 from sharing, refunding, or rebating any program funds
43 with parents of program students; prohibiting
44 specified persons from billing certain entities for
45 specified services; providing that program funding for
46 specified children constitutes their full funding
47 under part V of ch. 1002, F.S.; providing the terms of
48 a program scholarship; requiring the Commissioner of
49 Education to close scholarship accounts and for
50 specified funds to revert to the state under specified
51 circumstances; requiring the commissioner to notify
52 parents and organizations when a program scholarship
53 account is closed and funds revert to the state;
54 providing school district obligations relating to
55 notifying parents, individualized education plans, and
56 matrices of service; specifying obligations for
57 eligible private schools; authorizing the commissioner
58 to determine that a private school is ineligible to
59 participate in the scholarship program if the private
60 school fails to meet certain requirements; providing
61 Department of Education obligations relating to the
62 program; providing commissioner authority and
63 obligations relating to suspending or revoking program
64 participation; providing parent and student
65 responsibilities for program participation; providing
66 that a participant who fails to comply with program
67 responsibilities forfeits a program scholarship;
68 requiring charitable organizations seeking to
69 participate in the program to submit an application
70 for initial approval or renewal to the Office of
71 Independent Education and Parental Choice by a
72 specified date; providing requirements for such
73 applications; requiring the office to review
74 applications in consultation with the Department of
75 Revenue and the Chief Financial Officer; requiring the
76 commissioner to recommend approval or disapproval of
77 applications to the State Board of Education within a
78 certain timeframe; requiring the state board to
79 consider applications and recommendations at its next
80 scheduled meeting; requiring the state board to
81 provide a written explanation to organizations whose
82 applications are disapproved; requiring the state
83 board to provide written notice to affected students
84 and parents if the state board disapproves an
85 organization’s renewal application; allowing students
86 affected by such disapproval to remain eligible for
87 the program for a specified timeframe; requiring such
88 students to apply to and be accepted by a different
89 organization for upcoming school years; requiring
90 remaining funds held by a disapproved organization to
91 be transferred to other eligible organizations;
92 requiring the state board to adopt specified rules;
93 exempting specified entities from the initial or
94 renewal application process; providing nonprofit
95 scholarship-funding organization obligations relating
96 to establishing program scholarships; providing
97 eligibility for transition-to-work programs; providing
98 requirements for such programs and for private schools
99 and job coaches participating in such programs;
100 providing student obligations relating to
101 participating in such programs; providing business
102 obligations relating to participating in such
103 programs; specifying requirements for scholarship
104 funding and payment; specifying the initial maximum
105 number of eligible FTE; providing for the annual
106 increase of the maximum number of eligible FTE;
107 requiring nonprofit scholarship-funding organizations
108 to report specified information to the department at
109 the time of each Florida Education Finance Program
110 student membership survey; requiring the department to
111 transfer certain funds to organizations in a specified
112 manner; clarifying that accrued interest in student
113 accounts is in addition to, and not part of, awarded
114 funds; authorizing organizations to develop systems
115 for payment of benefits by funds transfer; prohibiting
116 organizations that develop such systems from reducing
117 scholarship awards through certain fees; clarifying
118 that scholarship funds do not constitute taxable
119 income to the qualified student or to his or her
120 parent; requiring the Auditor General to conduct
121 certain audits at least once every 3 years; providing
122 criteria for such audits; requiring the Auditor
123 General to provide the commissioner with a copy of
124 such audits within a specified timeframe; requiring
125 the Auditor General to notify the department of any
126 organization that fails to comply with a request for
127 information; requiring certain departments and
128 agencies to work with organizations to provide access
129 to specified lists; providing that the state is not
130 liable for the award or use of program funds;
131 clarifying that the act does not expand regulatory
132 authority of the state over specified entities;
133 requiring the State Board of Education to adopt rules;
134 repealing ss. 1002.385 and 1002.39, F.S., relating to
135 the Gardiner Scholarship and the John M. McKay
136 Scholarships for Students with Disabilities Program,
137 respectively; amending s. 1002.394, F.S.; providing
138 and revising definitions; conforming provisions to
139 changes made by the act; specifying and revising
140 eligibility requirements; deleting a provision
141 requiring the department to notify the school district
142 of the parent’s intent upon receipt of the parent’s
143 request; revising the priority order for awarding the
144 scholarships to eligible students; providing and
145 revising terms for state Family Empowerment
146 Scholarship payments to organizations; providing
147 circumstances under which a student’s account must be
148 closed and remaining funds reverted to the state;
149 requiring the commissioner to notify parents when an
150 account is closed and funds revert to the state;
151 requiring funds to be used to meet individual
152 educational needs of eligible students; specifying the
153 purposes for which such funds may be used; prohibiting
154 a provider receiving such funds from sharing,
155 refunding, or rebating the funds with a participating
156 parent or student; providing eligibility for a
157 scholarship to transport a student; requiring a
158 principal or his or her designee to provide copies of
159 certain reports to a parent; requiring a principal or
160 his or her designee to investigate incidents in a
161 specified manner; providing and revising department
162 obligations relating to participating students;
163 requiring the department to issue a project grant
164 award to a state university, to which certain private
165 schools must report student scores on certain tests;
166 requiring the department to verify eligible
167 expenditures before distributing funds; providing and
168 revising obligations for eligible private schools;
169 providing and revising parent and student obligations
170 for initial and continued participation in the
171 program; providing and revising nonprofit scholarship
172 funding organization obligations relating to
173 participating in the program; expanding eligibility to
174 specified students who received certain scholarships
175 in a specified school year; clarifying that such
176 scholarships do not count toward the maximum number of
177 eligible students; requiring nonprofit scholarship
178 funding organizations to report specified information
179 to the department at the time of each Florida
180 Education Finance Program student membership survey;
181 providing the manner in which funds will be allocated
182 by certain dates; requiring the department to release
183 scholarship funds once an application has been
184 approved for the program; clarifying that accrued
185 interest is in addition to, and not part of, awarded
186 funds; authorizing organizations to develop a system
187 for payment of benefits by funds transfer; prohibiting
188 scholarship awards from being reduced by certain fees;
189 clarifying that scholarship funds do not constitute
190 taxable income to the qualified student or to his or
191 her parent; requiring the Auditor General to conduct
192 certain audits at least once every 3 years; providing
193 criteria for such audits; requiring the Auditor
194 General to provide the commissioner with a copy of
195 such audits within a specified timeframe; requiring
196 the Auditor General to notify the department of any
197 organization that fails to comply with a request for
198 information; providing application requirements for
199 charitable organizations seeking to participate in the
200 Family Empowerment Scholarship program; requiring the
201 office to review applications in consultation with the
202 Department of Revenue and the Chief Financial Officer;
203 requiring the commissioner to recommend approval or
204 disapproval of applications to the State Board of
205 Education within a certain timeframe; requiring the
206 state board to consider applications and
207 recommendations at its next scheduled meeting;
208 requiring the state board to provide a written
209 explanation to organizations whose applications are
210 disapproved; requiring the state board to provide
211 written notice to affected students and parents if the
212 state board disapproves an organization’s renewal
213 application; allowing students affected by such
214 disapproval to remain eligible for the program for a
215 specified timeframe; requiring such students to apply
216 to and be accepted by a different organization for
217 upcoming school years; requiring remaining funds held
218 by a disapproved organization to be transferred to the
219 student’s account established at the eligible
220 organization accepting the student; providing that an
221 organization is a renewing organization if it
222 maintains continuous approval and participation in the
223 program; requiring the state board to adopt rules;
224 exempting specified entities from the initial or
225 renewal application process; deleting an obsolete
226 implementation schedule; amending s. 1002.395, F.S.;
227 renaming the Florida Tax Credit Scholarship Program
228 the Florida K-12 Education Funding Tax Credit Program;
229 revising the purpose of the program; revising and
230 deleting terms; deleting provisions made obsolete by
231 the act; authorizing a taxpayer to elect to make
232 eligible contributions to the Department of Revenue or
233 Division of Alcoholic Beverages and Tobacco;
234 specifying the manner in which a taxpayer may elect to
235 make eligible contributions; requiring all eligible
236 contributions received by the department and the
237 division to be deposited into a specified fund;
238 amending s. 1002.40, F.S.; renaming the Hope
239 Scholarship Program the K-12 Education Funding Tax
240 Credit Program; deleting provisions made obsolete by
241 the act; revising and deleting terms; authorizing
242 eligible contributions to be used for K-12 education
243 funding; requiring an eligible contribution to be
244 accompanied by a contribution election form provided
245 by the Department of Revenue; requiring the Department
246 of Revenue to develop the form in collaboration with
247 the Department of Education; providing the information
248 to be included in the form; requiring the Department
249 of Revenue to deposit all receipts of eligible
250 contributions into a specified fund; requiring the
251 Department of Revenue to adopt rules; amending s.
252 1002.411, F.S.; conforming a provision to changes made
253 by the act; amending s. 1002.421, F.S.; providing that
254 private virtual schools meet the requirement to
255 maintain a physical location in this state if such
256 virtual schools maintain at least one administrative
257 office in a specified manner; requiring certain
258 private schools to provide reports from a specified
259 public accountant; providing requirements for such
260 reports; amending s. 1009.971, F.S.; conforming
261 provisions to changes made by the act; amending ss.
262 1009.98, 1009.981, and 1011.61, F.S.; conforming
263 provisions to changes made by the act; amending s.
264 1011.62, F.S.; deleting a provision requiring that
265 certain funds not be included in the calculated amount
266 for certain scholarship awards; providing an effective
267 date.
268
269 Be It Enacted by the Legislature of the State of Florida:
270
271 Section 1. Paragraph (l) of subsection (2) and subsection
272 (8) of section 11.45, Florida Statutes, are amended to read:
273 11.45 Definitions; duties; authorities; reports; rules.—
274 (2) DUTIES.—The Auditor General shall:
275 (l) At least every 3 years, Annually conduct operational
276 audits of the accounts and records of eligible nonprofit
277 scholarship-funding organizations receiving eligible
278 contributions under ss. 1002.381 and 1002.394 s. 1002.395,
279 including any contracts for services with related entities, to
280 determine compliance with the provisions of that section. Such
281 audits must shall include, but not be limited to, a
282 determination of the eligible nonprofit scholarship-funding
283 organization’s compliance with ss. 1002.381(13)(f) and
284 1002.394(11)(k) s. 1002.395(6)(j). The Auditor General shall
285 provide its report on the results of the audits to the Governor,
286 the President of the Senate, the Speaker of the House of
287 Representatives, the Chief Financial Officer, and the
288 Legislative Auditing Committee, within 30 days of completion of
289 the audit.
290
291 The Auditor General shall perform his or her duties
292 independently but under the general policies established by the
293 Legislative Auditing Committee. This subsection does not limit
294 the Auditor General’s discretionary authority to conduct other
295 audits or engagements of governmental entities as authorized in
296 subsection (3).
297 (8) RULES OF THE AUDITOR GENERAL.—The Auditor General, in
298 consultation with the Board of Accountancy, shall adopt rules
299 for the form and conduct of all financial audits performed by
300 independent certified public accountants pursuant to ss.
301 215.981, 218.39, 1001.453, 1002.381, 1002.394 1002.395, 1004.28,
302 and 1004.70. The rules for audits of local governmental
303 entities, charter schools, charter technical career centers, and
304 district school boards must include, but are not limited to,
305 requirements for the reporting of information necessary to carry
306 out the purposes of the Local Governmental Entity, Charter
307 School, Charter Technical Career Center, and District School
308 Board Financial Emergencies Act as stated in s. 218.501.
309 Section 2. Section 211.0251, Florida Statutes, is amended
310 to read:
311 211.0251 Credit for contributions to K-12 education funding
312 eligible nonprofit scholarship-funding organizations.—There is
313 allowed a credit of 100 percent of an eligible contribution
314 directed made to K-12 education funding an eligible nonprofit
315 scholarship-funding organization under s. 1002.395 for against
316 any tax due under s. 211.02 or s. 211.025. However, a credit
317 allowed under this section may not exceed 50 percent of the tax
318 due on the return the credit is taken. For purposes of the
319 distributions of tax revenue under s. 211.06, the department
320 shall disregard any tax credits allowed under this section to
321 ensure that any reduction in tax revenue received which is
322 attributable to the tax credits results only in a reduction in
323 distributions to the General Revenue Fund. The provisions of s.
324 1002.395 apply to the credit authorized by this section.
325 Section 3. Section 212.099, Florida Statutes, is amended to
326 read:
327 212.099 Credit for contributions to K-12 education funding
328 eligible nonprofit scholarship-funding organizations.—
329 (1) As used in this section, the term:
330 (a) “Eligible business” means a tenant or person actually
331 occupying, using, or entitled to the use of any property from
332 which the rental or license fee is subject to taxation under s.
333 212.031.
334 (b) “Eligible contribution” or “contribution” means the
335 amount of tax, or portion thereof, paid by a monetary
336 contribution from an eligible business to a collecting dealer
337 and designated for K-12 education funding by the eligible
338 business an eligible nonprofit scholarship-funding organization
339 to be used pursuant to s. 1002.395. The eligible business making
340 the contribution may not designate a specific student as the
341 beneficiary of the contribution.
342 (c) “Eligible nonprofit scholarship-funding organization”
343 or “organization” has the same meaning as provided in s.
344 1002.395(2)(f).
345 (2) An eligible business shall be granted a credit against
346 the tax imposed under s. 212.031 and collected from the eligible
347 business by a dealer. The credit shall be in an amount equal to
348 100 percent of an eligible contribution made to an organization.
349 (3) A dealer shall take a credit against the tax imposed
350 under s. 212.031 in an amount equal to the credit taken by the
351 eligible business under subsection (2).
352 (4)(a) An eligible business must apply to the department
353 for an allocation of tax credits under this section. The
354 eligible business must specify in the application the state
355 fiscal year during which the contribution will be made, the
356 organization that will receive the contribution, the planned
357 amount of the contribution, the address of the property from
358 which the rental or license fee is subject to taxation under s.
359 212.031, and the federal employer identification number of the
360 dealer who collects the tax imposed under s. 212.031 from the
361 eligible business and who will reduce collection of taxes from
362 the eligible business pursuant to this section. The department
363 shall approve allocations of tax credits on a first-come, first
364 served basis and shall provide to the eligible business a
365 separate approval or denial letter for each dealer for which the
366 eligible business applied for an allocation of tax credits.
367 Within 10 days after approving or denying an application, the
368 department shall provide a copy of its approval or denial letter
369 to the organization specified by the eligible business in the
370 application. An approval letter must include the name and
371 federal employer identification number of the dealer from whom a
372 credit under this section can be taken and the amount of tax
373 credits approved for use with that dealer.
374 (b) Upon receipt of an eligible contribution, the
375 organization shall provide the eligible business that made the
376 contribution with a separate certificate of contribution for
377 each dealer from whom a credit can be taken as approved under
378 paragraph (a). A certificate of contribution must include the
379 contributor’s name and, if available, federal employer
380 identification number, the amount contributed, the date of
381 contribution, the name of the organization, and the name and
382 federal employer identification number of the dealer.
383 (5) Each dealer that receives from an eligible business a
384 copy of the department’s approval letter and a certificate of
385 contribution, both of which identify the dealer as the dealer
386 who collects the tax imposed under s. 212.031 from the eligible
387 business and who will reduce collection of taxes from the
388 eligible business pursuant to this section, shall identify on
389 the dealer’s return the amount of the eligible contribution by
390 reduce the tax collected from the eligible business, which
391 amount under s. 212.031 by the total amount of contributions
392 indicated in the certificate of contribution. The reduction may
393 not exceed the amount of credit allocation approved by the
394 department and may not exceed the amount of tax that would
395 otherwise be collected from the eligible business by a dealer
396 when a payment is made under the rental or license fee
397 arrangement. However, payments by an eligible business to a
398 dealer may not be reduced before October 1, 2018.
399 (a) If the total amount of credits an eligible business may
400 take cannot be fully used within any period that a payment is
401 due under the rental or license fee arrangement because of an
402 insufficient amount of tax that the dealer would collect from
403 the eligible business during that period, the unused amount may
404 be carried forward for a period not to exceed 10 years.
405 (b) A tax credit may not be claimed on an amended return or
406 through a refund.
407 (c) A dealer that claims a tax credit must file returns and
408 pay taxes by electronic means under s. 213.755.
409 (d) An eligible business may not convey, assign, or
410 transfer an approved tax credit or a carryforward tax credit to
411 another entity unless all of the assets of the eligible business
412 are conveyed, assigned, or transferred in the same transaction
413 and the successor business continues the same lease with the
414 dealer.
415 (e) Within any state fiscal year, an eligible business may
416 rescind all or part of a tax credit approved under this section.
417 The amount rescinded shall become available for that state
418 fiscal year to another eligible business as approved by the
419 department if the business receives notice from the department
420 that the rescindment has been accepted by the department. Any
421 amount rescinded under this subsection shall become available to
422 an eligible business on a first-come, first-served basis based
423 on tax credit applications received after the date the
424 rescindment is accepted by the department.
425 (f) Within 10 days after the rescindment of a tax credit
426 under paragraph (e) is accepted by the department, the
427 department shall notify the eligible nonprofit scholarship
428 funding organization specified by the eligible business. The
429 department shall also include the eligible nonprofit
430 scholarship-funding organization specified by the eligible
431 business on all letters or correspondence of acknowledgment for
432 tax credits under this section.
433 (6) An organization shall report to the department, on or
434 before the 20th day of each month, the total amount of
435 contributions received pursuant to subsection (4) in the
436 preceding calendar month on a form provided by the department.
437 Such report shall include the amount of contributions received
438 during that reporting period and the federal employer
439 identification number of each dealer associated with the
440 contribution.
441 (7)(a) Eligible contributions may be used to fund the
442 program established under s. 1002.395.
443 (b) The organization shall separately account for each
444 scholarship funded pursuant to this section.
445 (c) The organization may, subject to the limitations of s.
446 1002.395(6)(j)1., use eligible contributions received during the
447 state fiscal year in which such contributions are collected for
448 administrative expenses.
449 (7)(8) The sum of tax credits that may be approved by the
450 department in any state fiscal year is $57.5 million.
451 (8)(9) The department shall ensure that receipts designated
452 by a remitting dealer as eligible contributions under this
453 section are deposited into a designated student fund. For
454 purposes of the distributions of tax revenue under s. 212.20,
455 the department shall disregard any tax credits allowed under
456 this section to ensure that any reduction in tax revenue
457 received that is attributable to the tax credits results only in
458 a reduction in distributions to the General Revenue Fund.
459 (9)(10) The department may adopt rules to administer this
460 section.
461 Section 4. Section 212.1831, Florida Statutes, is amended
462 to read:
463 212.1831 Credit for contributions to K-12 education funding
464 eligible nonprofit scholarship-funding organizations.—There is
465 allowed a credit of 100 percent of an eligible contribution made
466 to an eligible nonprofit scholarship-funding organization under
467 s. 1002.395 against any tax imposed by the state and due under
468 this chapter from a direct pay permit holder as a result of the
469 direct pay permit held pursuant to s. 212.183. For purposes of
470 the dealer’s credit granted for keeping prescribed records,
471 filing timely tax returns, and properly accounting and remitting
472 taxes under s. 212.12, the amount of tax due used to calculate
473 the credit shall include any eligible contribution made to an
474 eligible nonprofit scholarship-funding organization from a
475 direct pay permit holder. For purposes of the distributions of
476 tax revenue under s. 212.20, the department shall disregard any
477 tax credits allowed under this section to ensure that any
478 reduction in tax revenue received that is attributable to the
479 tax credits results only in a reduction in distributions to the
480 General Revenue Fund. The provisions of s. 1002.395 apply to the
481 credit authorized by this section.
482 Section 5. Section 212.1832, Florida Statutes, is amended
483 to read:
484 212.1832 Credit for contributions to K-12 education funding
485 eligible nonprofit scholarship-funding organizations.—
486 (1) The purchaser of a motor vehicle shall be granted a
487 credit of 100 percent of an eligible contribution made to an
488 eligible nonprofit scholarship-funding organization under s.
489 1002.40 against any tax imposed by the state under this chapter
490 and collected from the purchaser by a dealer, designated agent,
491 or private tag agent as a result of the purchase or acquisition
492 of a motor vehicle, except that a credit may not exceed the tax
493 that would otherwise be collected from the purchaser by a
494 dealer, designated agent, or private tag agent. For purposes of
495 this subsection, the term “purchase” does not include the lease
496 or rental of a motor vehicle.
497 (2) A dealer shall take a credit against any tax imposed by
498 the state under this chapter on the purchase of a motor vehicle
499 in an amount equal to the credit granted to the purchaser under
500 subsection (1).
501 (3) For purposes of the distributions of tax revenue under
502 s. 212.20, the department shall disregard any tax credits
503 allowed under this section to ensure that any reduction in tax
504 revenue received that is attributable to the tax credits results
505 only in a reduction in distributions to the General Revenue
506 Fund. The provisions of s. 1002.40 apply to the credit
507 authorized by this section.
508 Section 6. Paragraph (s) of subsection (8) and subsections
509 (21) and (22) of section 213.053, Florida Statutes, are amended
510 to read:
511 213.053 Confidentiality and information sharing.—
512 (8) Notwithstanding any other provision of this section,
513 the department may provide:
514 (s) Information relative to ss. 211.0251, 212.1831,
515 220.1875, 561.1211, 624.51055, and 1002.395 to the Department of
516 Education and the Division of Alcoholic Beverages and Tobacco in
517 the conduct of official business.
518
519 Disclosure of information under this subsection shall be
520 pursuant to a written agreement between the executive director
521 and the agency. Such agencies, governmental or nongovernmental,
522 shall be bound by the same requirements of confidentiality as
523 the Department of Revenue. Breach of confidentiality is a
524 misdemeanor of the first degree, punishable as provided by s.
525 775.082 or s. 775.083.
526 (21)(a) For purposes of this subsection, the term:
527 1. “Eligible nonprofit scholarship-funding organization”
528 means an eligible nonprofit scholarship-funding organization as
529 defined in s. 1002.395(2) that meets the criteria in s.
530 1002.395(6) to use up to 3 percent of eligible contributions for
531 administrative expenses.
532 2. “Taxpayer” has the same meaning as in s. 220.03, unless
533 disclosure of the taxpayer’s name and address would violate any
534 term of an information-sharing agreement between the department
535 and an agency of the Federal Government.
536 (b) The department, upon request, shall provide to an
537 eligible nonprofit scholarship-funding organization that
538 provides scholarships under s. 1002.395 a list of the 200
539 taxpayers with the greatest total corporate income or franchise
540 tax due as reported on the taxpayer’s return filed pursuant to
541 s. 220.22 during the previous calendar year. The list must be in
542 alphabetical order based on the taxpayer’s name and shall
543 contain the taxpayer’s address. The list may not disclose the
544 amount of tax owed by any taxpayer.
545 (c) An eligible nonprofit scholarship-funding organization
546 may request the list once each calendar year. The department
547 shall provide the list within 45 days after the request is made.
548 (d) Any taxpayer information contained in the list may be
549 used by the eligible nonprofit scholarship-funding organization
550 only to notify the taxpayer of the opportunity to make an
551 eligible contribution to the Florida Tax Credit Scholarship
552 Program under s. 1002.395. Any information furnished to an
553 eligible nonprofit scholarship-funding organization under this
554 subsection may not be further disclosed by the organization
555 except as provided in this paragraph.
556 (e) An eligible nonprofit scholarship-funding organization,
557 its officers, and employees are subject to the same requirements
558 of confidentiality and the same penalties for violating
559 confidentiality as the department and its employees. Breach of
560 confidentiality is a misdemeanor of the first degree, punishable
561 as provided by s. 775.082 or s. 775.083.
562 (22)(a) The department may provide to an eligible nonprofit
563 scholarship-funding organization, as defined in s. 1002.40, a
564 dealer’s name, address, federal employer identification number,
565 and information related to differences between credits taken by
566 the dealer pursuant to s. 212.1832(2) and amounts remitted to
567 the eligible nonprofit scholarship-funding organization under s.
568 1002.40(13)(b)3. The eligible nonprofit scholarship-funding
569 organization may use the information for purposes of recovering
570 eligible contributions designated for that organization that
571 were collected by the dealer but never remitted to the
572 organization.
573 (b) Nothing in this subsection authorizes the disclosure of
574 information if such disclosure is prohibited by federal law. An
575 eligible nonprofit scholarship-funding organization is bound by
576 the same requirements of confidentiality and the same penalties
577 for a violation of the requirements as the department.
578 Section 7. Paragraph (a) of subsection (4) of section
579 220.1105, Florida Statutes, is amended to read:
580 220.1105 Tax imposed; automatic refunds and downward
581 adjustments to tax rates.—
582 (4) For fiscal years 2018-2019 through 2020-2021, any
583 amount by which net collections for a fiscal year exceed
584 adjusted forecasted collections for that fiscal year shall only
585 be used to provide refunds to corporate income tax payers as
586 follows:
587 (a) For purposes of this subsection, the term:
588 1. “Eligible taxpayer” means:
589 a. For fiscal year 2018-2019, a taxpayer whose taxable year
590 begins between April 1, 2017, and March 31, 2018, and whose
591 final tax liability for such taxable year is greater than zero;
592 b. For fiscal year 2019-2020, a taxpayer whose taxable year
593 begins between April 1, 2018, and March 31, 2019, and whose
594 final tax liability for such taxable year is greater than zero;
595 or
596 c. For fiscal year 2020-2021, a taxpayer whose taxable year
597 begins between April 1, 2019, and March 31, 2020, and whose
598 final tax liability for such taxable year is greater than zero.
599 2. “Excess collections” for a fiscal year means the amount
600 by which net collections for a fiscal year exceeds adjusted
601 forecasted collections for that fiscal year.
602 3. “Final tax liability” means the taxpayer’s amount of tax
603 due under this chapter for a taxable year, reported on a return
604 filed with the department, plus the amount of any credit taken
605 on such return under s. 220.1875.
606 4. “Total eligible tax liability” for a fiscal year means
607 the sum of final tax liabilities of all eligible taxpayers for a
608 fiscal year as such liabilities are shown on the latest return
609 filed with the department as of February 1 immediately following
610 that fiscal year.
611 5. “Taxpayer refund share” for a fiscal year means an
612 eligible taxpayer’s final tax liability as a percentage of the
613 total eligible tax liability for that fiscal year.
614 6. “Taxpayer refund” for a fiscal year means the taxpayer
615 refund share for a fiscal year multiplied by the excess
616 collections for a fiscal year.
617 Section 8. Paragraph (a) of subsection (1) of section
618 220.13, Florida Statutes, is amended to read:
619 220.13 “Adjusted federal income” defined.—
620 (1) The term “adjusted federal income” means an amount
621 equal to the taxpayer’s taxable income as defined in subsection
622 (2), or such taxable income of more than one taxpayer as
623 provided in s. 220.131, for the taxable year, adjusted as
624 follows:
625 (a) Additions.—There shall be added to such taxable income:
626 1.a. The amount of any tax upon or measured by income,
627 excluding taxes based on gross receipts or revenues, paid or
628 accrued as a liability to the District of Columbia or any state
629 of the United States which is deductible from gross income in
630 the computation of taxable income for the taxable year.
631 b. Notwithstanding sub-subparagraph a., if a credit taken
632 under s. 220.1875 is added to taxable income in a previous
633 taxable year under subparagraph 11. and is taken as a deduction
634 for federal tax purposes in the current taxable year, the amount
635 of the deduction allowed shall not be added to taxable income in
636 the current year. The exception in this sub-subparagraph is
637 intended to ensure that the credit under s. 220.1875 is added in
638 the applicable taxable year and does not result in a duplicate
639 addition in a subsequent year.
640 2. The amount of interest which is excluded from taxable
641 income under s. 103(a) of the Internal Revenue Code or any other
642 federal law, less the associated expenses disallowed in the
643 computation of taxable income under s. 265 of the Internal
644 Revenue Code or any other law, excluding 60 percent of any
645 amounts included in alternative minimum taxable income, as
646 defined in s. 55(b)(2) of the Internal Revenue Code, if the
647 taxpayer pays tax under s. 220.11(3).
648 3. In the case of a regulated investment company or real
649 estate investment trust, an amount equal to the excess of the
650 net long-term capital gain for the taxable year over the amount
651 of the capital gain dividends attributable to the taxable year.
652 4. That portion of the wages or salaries paid or incurred
653 for the taxable year which is equal to the amount of the credit
654 allowable for the taxable year under s. 220.181. This
655 subparagraph shall expire on the date specified in s. 290.016
656 for the expiration of the Florida Enterprise Zone Act.
657 5. That portion of the ad valorem school taxes paid or
658 incurred for the taxable year which is equal to the amount of
659 the credit allowable for the taxable year under s. 220.182. This
660 subparagraph shall expire on the date specified in s. 290.016
661 for the expiration of the Florida Enterprise Zone Act.
662 6. The amount taken as a credit under s. 220.195 which is
663 deductible from gross income in the computation of taxable
664 income for the taxable year.
665 7. That portion of assessments to fund a guaranty
666 association incurred for the taxable year which is equal to the
667 amount of the credit allowable for the taxable year.
668 8. In the case of a nonprofit corporation which holds a
669 pari-mutuel permit and which is exempt from federal income tax
670 as a farmers’ cooperative, an amount equal to the excess of the
671 gross income attributable to the pari-mutuel operations over the
672 attributable expenses for the taxable year.
673 9. The amount taken as a credit for the taxable year under
674 s. 220.1895.
675 10. Up to nine percent of the eligible basis of any
676 designated project which is equal to the credit allowable for
677 the taxable year under s. 220.185.
678 11. The amount taken as a credit for the taxable year under
679 s. 220.1875. The addition in this subparagraph is intended to
680 ensure that the same amount is not allowed for the tax purposes
681 of this state as both a deduction from income and a credit
682 against the tax. This addition is not intended to result in
683 adding the same expense back to income more than once.
684 12. The amount taken as a credit for the taxable year under
685 s. 220.193.
686 12.13. Any portion of a qualified investment, as defined in
687 s. 288.9913, which is claimed as a deduction by the taxpayer and
688 taken as a credit against income tax pursuant to s. 288.9916.
689 13.14. The costs to acquire a tax credit pursuant to s.
690 288.1254(5) that are deducted from or otherwise reduce federal
691 taxable income for the taxable year.
692 14.15. The amount taken as a credit for the taxable year
693 pursuant to s. 220.194.
694 15.16. The amount taken as a credit for the taxable year
695 under s. 220.196. The addition in this subparagraph is intended
696 to ensure that the same amount is not allowed for the tax
697 purposes of this state as both a deduction from income and a
698 credit against the tax. The addition is not intended to result
699 in adding the same expense back to income more than once.
700 Section 9. Subsection (2) of section 220.186, Florida
701 Statutes, is amended to read:
702 220.186 Credit for Florida alternative minimum tax.—
703 (2) The credit pursuant to this section shall be the amount
704 of the excess, if any, of the tax paid based upon taxable income
705 determined pursuant to s. 220.13(2)(k) over the amount of tax
706 which would have been due based upon taxable income without
707 application of s. 220.13(2)(k), before application of this
708 credit without application of any credit under s. 220.1875.
709 Section 10. Section 220.1875, Florida Statutes, is amended
710 to read:
711 220.1875 Credit for contributions to K-12 education funding
712 eligible nonprofit scholarship-funding organizations.—
713 (1) There is allowed a credit of 100 percent of an eligible
714 contribution made to an eligible nonprofit scholarship-funding
715 organization under s. 1002.395 against any tax due for a taxable
716 year under this chapter after the application of any other
717 allowable credits by the taxpayer. An eligible contribution must
718 be made when the taxpayer makes an estimated payment to an
719 eligible nonprofit scholarship-funding organization on or before
720 the date the taxpayer is required to file a return pursuant to
721 s. 220.222. The credit granted by this section shall be reduced
722 by the difference between the amount of federal corporate income
723 tax taking into account the credit granted by this section and
724 the amount of federal corporate income tax without application
725 of the credit granted by this section.
726 (2) A taxpayer who files a Florida consolidated return as a
727 member of an affiliated group pursuant to s. 220.131(1) may be
728 allowed the credit on a consolidated return basis; however, the
729 total credit taken by the affiliated group is subject to the
730 limitation established under subsection (1).
731 (3) The provisions of s. 1002.395 apply to the credit
732 authorized by this section.
733 (4) If a taxpayer applies and is approved for a credit
734 under s. 1002.395 after timely requesting an extension to file
735 under s. 220.222(2):
736 (a) The credit does not reduce the amount of tax due for
737 purposes of the department’s determination as to whether the
738 taxpayer was in compliance with the requirement to pay tentative
739 taxes under ss. 220.222 and 220.32.
740 (b) The taxpayer’s noncompliance with the requirement to
741 pay tentative taxes shall result in the revocation and
742 rescindment of any such credit.
743 (c) The taxpayer shall be assessed for any taxes,
744 penalties, or interest due from the taxpayer’s noncompliance
745 with the requirement to pay tentative taxes.
746 Section 11. Section 561.1211, Florida Statutes, is amended
747 to read:
748 561.1211 Credit for contributions to K-12 education funding
749 eligible nonprofit scholarship-funding organizations.—There is
750 allowed a credit of 100 percent of an eligible contribution made
751 to an eligible nonprofit scholarship-funding organization under
752 s. 1002.395 against any tax due under s. 563.05, s. 564.06, or
753 s. 565.12, except excise taxes imposed on wine produced by
754 manufacturers in this state from products grown in this state.
755 However, a credit allowed under this section may not exceed 90
756 percent of the tax due on the return the credit is taken. For
757 purposes of the distributions of tax revenue under ss. 561.121
758 and 564.06(10), the division shall disregard any tax credits
759 allowed under this section to ensure that any reduction in tax
760 revenue received that is attributable to the tax credits results
761 only in a reduction in distributions to the General Revenue
762 Fund. The provisions of s. 1002.395 apply to the credit
763 authorized by this section.
764 Section 12. Section 624.51055, Florida Statutes, is amended
765 to read:
766 624.51055 Credit for contributions to K-12 education
767 funding eligible nonprofit scholarship-funding organizations.—
768 (1) There is allowed a credit of 100 percent of an eligible
769 contribution made to an eligible nonprofit scholarship-funding
770 organization under s. 1002.395 against any tax due for a taxable
771 year under s. 624.509(1) after deducting from such tax
772 deductions for assessments made pursuant to s. 440.51; credits
773 for taxes paid under ss. 175.101 and 185.08; credits for income
774 taxes paid under chapter 220; and the credit allowed under s.
775 624.509(5), as such credit is limited by s. 624.509(6). An
776 eligible contribution must be made to an eligible nonprofit
777 scholarship-funding organization on or before the date the
778 taxpayer is required to file a return pursuant to ss. 624.509
779 and 624.5092. An insurer claiming a credit against premium tax
780 liability under this section shall not be required to pay any
781 additional retaliatory tax levied pursuant to s. 624.5091 as a
782 result of claiming such credit. Section 624.5091 does not limit
783 such credit in any manner.
784 (2) The provisions of s. 1002.395 apply to the credit
785 authorized by this section.
786 Section 13. Paragraph (a) of subsection (6) of section
787 1002.20, Florida Statutes, is amended to read:
788 1002.20 K-12 student and parent rights.—Parents of public
789 school students must receive accurate and timely information
790 regarding their child’s academic progress and must be informed
791 of ways they can help their child to succeed in school. K-12
792 students and their parents are afforded numerous statutory
793 rights including, but not limited to, the following:
794 (6) EDUCATIONAL CHOICE.—
795 (a) Public educational school choices.—Parents of public
796 school students may seek any public educational school choice
797 options that are applicable and available to students throughout
798 the state. These options may include controlled open enrollment,
799 single-gender programs, lab schools, virtual instruction
800 programs, charter schools, charter technical career centers,
801 magnet schools, alternative schools, special programs, auditory
802 oral education programs, advanced placement, dual enrollment,
803 International Baccalaureate, International General Certificate
804 of Secondary Education (pre-AICE), CAPE digital tools, CAPE
805 industry certifications, collegiate high school programs,
806 Advanced International Certificate of Education, early
807 admissions, credit by examination or demonstration of
808 competency, the New World School of the Arts, the Florida School
809 for the Deaf and the Blind, and the Florida Virtual School.
810 These options may also include the public educational choice
811 options of the Opportunity Scholarship Program and the Family
812 Empowerment Scholarship McKay Scholarships for Students with
813 Disabilities Program.
814 Section 14. Subsection (2) of section 1002.23, Florida
815 Statutes, is amended to read:
816 1002.23 Family and School Partnership for Student
817 Achievement Act.—
818 (2) To facilitate meaningful parent and family involvement,
819 the Department of Education shall develop guidelines for a
820 parent guide to successful student achievement which describes
821 what parents need to know about their child’s educational
822 progress and how they can help their child to succeed in school.
823 The guidelines shall include, but need not be limited to:
824 (a) Parental information regarding:
825 1. Requirements for their child to be promoted to the next
826 grade, as provided for in s. 1008.25;
827 2. Progress of their child toward achieving state and
828 district expectations for academic proficiency;
829 3. Assessment results, including report cards and progress
830 reports;
831 4. Qualifications of their child’s teachers; and
832 5. School entry requirements, including required
833 immunizations and the recommended immunization schedule;
834 (b) Services available for parents and their children, such
835 as family literacy services; mentoring, tutorial, and other
836 academic reinforcement programs; college planning, academic
837 advisement, and student counseling services; and after-school
838 programs;
839 (c) Opportunities for parental participation, such as
840 parenting classes, adult education, school advisory councils,
841 and school volunteer programs;
842 (d) Opportunities for parents to learn about rigorous
843 academic programs that may be available for their child, such as
844 honors programs, dual enrollment, advanced placement,
845 International Baccalaureate, International General Certificate
846 of Secondary Education (pre-AICE), Advanced International
847 Certificate of Education, Florida Virtual High School courses,
848 and accelerated access to postsecondary education;
849 (e) Educational choices, as provided for in s. 1002.20(6),
850 and Florida tax credit scholarships, as provided for in s.
851 1002.395;
852 (f) Classroom and test accommodations available for
853 students with disabilities;
854 (g) School board rules, policies, and procedures for
855 student promotion and retention, academic standards, student
856 assessment, courses of study, instructional materials, and
857 contact information for school and district offices; and
858 (h) Resources for information on student health and other
859 available resources for parents.
860 Section 15. Paragraph (c) of subsection (2) of section
861 1002.31, Florida Statutes, is amended to read:
862 1002.31 Controlled open enrollment; Public school parental
863 choice.—
864 (2)
865 (c) Each district school board must provide preferential
866 treatment in its controlled open enrollment process to all of
867 the following:
868 1. Dependent children of active duty military personnel
869 whose move resulted from military orders;.
870 2. Children who have been relocated due to a foster care
871 placement in a different school zone;.
872 3. Children who move due to a court-ordered change in
873 custody due to separation or divorce, or the serious illness or
874 death of a custodial parent;.
875 4. Students with an individual education plan or a 504
876 accommodation plan under s. 504 of the Rehabilitation Act of
877 1973 who are eligible for a McKay-Gardiner Scholarship pursuant
878 to s. 1002.381; and
879 5. Students residing in the school district.
880 Section 16. Section 1002.381, Florida Statutes, is created
881 to read:
882 1002.381 The McKay-Gardiner Scholarship.—
883 (1) ESTABLISHMENT OF PROGRAM.—Beginning with the 2021-2022
884 school year, the McKay-Gardiner Scholarship Program is
885 established to provide the option for a parent to better meet
886 the individual educational needs of his or her eligible child.
887 All written explanatory materials, including state websites,
888 scholarship organization materials, letters to parents,
889 scholarship agreements, and any other written information
890 describing the program to the public, must refer to a
891 scholarship granted under this program as a “McKay-Gardiner
892 Scholarship.”
893 (2) DEFINITIONS.—As used in this section, the term:
894 (a) “Approved provider” means a provider approved by the
895 Agency for Persons with Disabilities, a health care practitioner
896 as defined in s. 456.001(4), or a provider approved by the
897 department pursuant to s. 1002.66.
898 (b) “Curriculum” has the same meaning as provided in s.
899 1002.394(2)(b).
900 (c) “Department” means the Department of Education.
901 (d) “Disability” means:
902 1. For a 3-year-old or 4-year-old child or for a student in
903 kindergarten through grade 12, that the child has been diagnosed
904 with any of the following: autism spectrum disorder; cerebral
905 palsy; Down syndrome; an intellectual disability; Phelan
906 McDermid syndrome; Prader-Willi syndrome; spina bifida; being a
907 high-risk child, as defined in s. 393.063(23)(a); muscular
908 dystrophy; Williams syndrome; rare diseases which affect patient
909 populations of fewer than 200,000 individuals in the United
910 States, as defined by the National Organization for Rare
911 Disorders; anaphylaxis; deaf; visually impaired; traumatic
912 brain-injured; hospital or homebound; or dual sensory impaired,
913 as defined by rules of the State Board of Education and
914 evidenced by reports from local school districts. As used in
915 this subparagraph, the term “hospital or homebound” includes a
916 student who has a medically diagnosed physical or psychiatric
917 condition or illness, as defined by state board rule, and who is
918 confined to the home or hospital for more than 6 months.
919 2. For a student in kindergarten through grade 12, that the
920 child has been diagnosed with any of the following: a speech
921 impairment; a language impairment; a hearing impairment; an
922 orthopedic impairment; an emotional or behavioral disability; a
923 specific learning disability, including, but not limited to,
924 dyslexia, dyscalculia, or developmental aphasia; or a
925 developmental delay.
926 (e) “Eligible nonprofit scholarship-funding organization”
927 or “organization” means a state university; or an independent
928 college or university that is eligible to participate in the
929 William L. Boyd, IV, Effective Access to Student Education Grant
930 Program located and chartered in this state which is not for
931 profit and is accredited by the Commission on Colleges of the
932 Southern Association of Colleges and Schools; or is a charitable
933 organization that:
934 1. Is exempt from federal income tax pursuant to s.
935 501(c)(3) of the Internal Revenue Code;
936 2. Is a Florida entity formed under chapter 605, chapter
937 607, or chapter 617 and whose principal office is located in
938 this state; and
939 3. Complies with subsections (12) and (13).
940 (f) “Eligible postsecondary educational institution” has
941 the same meaning as s. 1002.394(2)(f).
942 (g) “Eligible private school” has the same meaning as s.
943 1002.394(2)(g).
944 (h) “IEP” means an individual education plan, regardless of
945 whether the plan has been reviewed or revised within the last 12
946 months.
947 (i) “Inactive” means that no eligible expenditures have
948 been made from a student scholarship account funded pursuant to
949 this section.
950 (j) “Job coach” means an individual employed to help people
951 with disabilities learn, accommodate, and perform their work
952 duties.
953 (k) “Parent” means a resident of this state who is a
954 parent, as defined in s. 1000.21(5).
955 (l) “Program” means the McKay-Gardiner Scholarship Program
956 established in this section.
957 (3) PROGRAM ELIGIBILITY.—A parent of a student with a
958 disability may request and receive from the state a McKay
959 Gardiner Scholarship for the purposes specified in subsection
960 (5) if:
961 (a) The student:
962 1. Is a resident of this state;
963 2. Is 3 or 4 years of age on or before September 1 of the
964 year in which the student applies for program participation, or
965 is eligible to enroll in kindergarten through grade 12 in a
966 public school in this state; and
967 3. Meets at least one of the following criteria:
968 a. Has a diagnosis of a disability from a physician who is
969 licensed under chapter 458 or chapter 459, a psychologist who is
970 licensed under chapter 490, or a physician who holds an active
971 license issued by another state or territory of the United
972 States, the District of Columbia, or the Commonwealth of Puerto
973 Rico;
974 b. Has an individual education plan that has been written
975 in accordance with the rules of the State Board of Education; or
976 c. Has a 504 accommodation plan issued under s. 504 of the
977 Rehabilitation Act of 1973.
978
979 A student with a disability who meets the requirements of
980 subparagraph 1. and sub-subparagraph 3.a., but who turns 3 years
981 of age after September 1, may be determined to be eligible on or
982 after his or her third birthday and may be awarded a scholarship
983 if program funds are available.
984 (b) The parent has applied to an eligible nonprofit
985 scholarship-funding organization to participate in the program
986 by a date as set by the organization for any vacant slots. The
987 request must be communicated directly to the organization in a
988 manner that creates a written or electronic record of the
989 request and the date of receipt of the request.
990 (4) PROGRAM PROHIBITIONS.—A student is not eligible for the
991 program if he or she is:
992 (a) Enrolled in a public school, including, but not limited
993 to, the Florida School for the Deaf and the Blind, the College
994 Preparatory Boarding Academy, a developmental research school
995 authorized under s. 1002.32, or a charter school authorized
996 under this chapter. For purposes of this paragraph, a 3- or 4
997 year-old child who receives services funded through the Florida
998 Education Finance Program is considered to be a student enrolled
999 in a public school.
1000 (b) Enrolled in a school operating for the purpose of
1001 providing educational services to youth in Department of
1002 Juvenile Justice commitment programs.
1003 (c) Issued a temporary 504 accommodation plan under s. 504
1004 of the Rehabilitation Act of 1973 which is valid for 6 months or
1005 less.
1006 (d) Receiving any other educational scholarship pursuant to
1007 this chapter.
1008 (e) Not having regular and direct contact with his or her
1009 private school teachers pursuant to s. 1002.421(1)(i), unless he
1010 or she is enrolled in the private school’s transition-to-work
1011 program pursuant to subsection (14) or a home education program
1012 pursuant to s. 1002.41.
1013 (f) Participating in a virtual school, correspondence
1014 school, or distance learning program that receives state funding
1015 pursuant to the student’s participation.
1016 (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be
1017 used to meet the individual educational needs of an eligible
1018 student and may be spent only for the following purposes:
1019 (a) Instructional materials, including digital devices,
1020 digital periphery devices, and assistive technology devices that
1021 allow a student to access instruction or instructional content;
1022 training on the use of these devices and related maintenance
1023 agreements; and Internet access to digital instructional
1024 materials.
1025 (b) Curriculum as defined in paragraph (2)(b).
1026 (c) Specialized services by approved providers or by a
1027 hospital in this state which are selected by the parent. These
1028 specialized services may include, but are not limited to:
1029 1. Applied behavior analysis services as provided in ss.
1030 627.6686 and 641.31098.
1031 2. Services provided by a speech-language pathologist as
1032 defined in s. 468.1125(8).
1033 3. Occupational therapy services as specified in s.
1034 468.203.
1035 4. Services provided by a physical therapist as defined in
1036 s. 486.021(5).
1037 5. Services provided by listening and spoken language
1038 specialists and an appropriate acoustical environment for a
1039 child who is deaf or hard of hearing and who has received an
1040 implant or assistive hearing device.
1041 (d) Tuition or fees associated with full-time or part-time
1042 enrollment in any of the following: a home education program, an
1043 eligible private school, or an eligible postsecondary
1044 educational institution; a program offered by the postsecondary
1045 institution, a private tutoring program authorized under s.
1046 1002.43, a virtual program offered by a department-approved
1047 private online provider that meets the provider qualifications
1048 specified in s. 1002.45(2)(a), or a program offered by the
1049 Florida Virtual School to a private paying student; or an
1050 approved online course offered pursuant to s. 1003.499 or s.
1051 1004.0961.
1052 (e) Fees for nationally standardized, norm-referenced
1053 achievement tests, Advanced Placement examinations, industry
1054 certification examinations, assessments related to postsecondary
1055 education, or other such assessments.
1056 (f) Contributions to the Stanley G. Tate Florida Prepaid
1057 College Program pursuant to s. 1009.98 or the Florida College
1058 Savings Program pursuant to s. 1009.981, for the benefit of the
1059 eligible student.
1060 (g) Contracted services provided by a public school or a
1061 school district, including classes. A student who receives
1062 services under this paragraph is not considered enrolled in a
1063 public school for the purpose of eligibility as provided in
1064 subsection (4).
1065 (h) Tuition and fees for part-time tutoring services
1066 provided by a person who holds a valid Florida educator’s
1067 certificate issued pursuant to s. 1012.56; a person who holds an
1068 adjunct teaching certificate issued pursuant to s. 1012.57; a
1069 person who has a bachelor’s degree or a graduate degree in the
1070 subject area in which instruction is given; or a person who has
1071 demonstrated a mastery of subject area knowledge as provided in
1072 s. 1012.56(5). Any part-time tutoring undertaken pursuant to
1073 this paragraph does not qualify as regular school attendance as
1074 defined in s. 1003.01(13)(e).
1075 (i) Fees for summer education programs.
1076 (j) Fees for after-school education programs.
1077 (k) Transition services, including a coordinated set of
1078 activities focused on improving the academic and functional
1079 achievement of the student to facilitate his or her movement
1080 from school to post-school activities and based on the
1081 individual student’s needs. Transition services may be provided
1082 by job coaches or pursuant to subsection (14).
1083 (l) Fees for an annual evaluation of educational progress
1084 by a state-certified teacher under s. 1002.41(1)(f), if this
1085 option is chosen for a home education student.
1086 (m) Tuition and fees associated with programs offered by
1087 Voluntary Prekindergarten Education Program providers approved
1088 pursuant to s. 1002.55 and school readiness providers approved
1089 pursuant to s. 1002.88.
1090 (n) Fees for services provided at a center that is a member
1091 of the Professional Association of Therapeutic Horsemanship
1092 International.
1093 (o) Fees for services provided by a therapist who is
1094 certified by the Certification Board for Music Therapists or
1095 credentialed by the Art Therapy Credentials Board, Inc.
1096 (p) Tuition and fees associated with enrollment in a
1097 nationally or internationally recognized research-based training
1098 program, for a child with a neurological disorder or brain
1099 damage.
1100 (q) Tuition and fees associated with a student’s
1101 participation in classes or lessons relating to art, music, or
1102 theater. The instructor of the classes or lessons must:
1103 1. Hold a valid or expired Florida educator’s certificate
1104 issued under s. 1012.56 in art, music, or drama;
1105 2. Have 3 years of employment experience in art, music, or
1106 theater, as demonstrated by employment records;
1107 3. Hold a baccalaureate degree or higher from a
1108 postsecondary educational institution with a major in music,
1109 art, theater, or drama or related field; or
1110 4. Hold a certification or national accreditation in music,
1111 art, theater, or drama.
1112 (r) Transportation expenses, which may not exceed $750
1113 annually, in connection with meeting the student’s educational
1114 needs under this section.
1115
1116 A service provider who receives payments pursuant to this
1117 subsection may not share or refund any moneys from the McKay
1118 Gardiner Scholarship with the parent or participating student
1119 and may not issue rebates to such persons. A parent, student, or
1120 service provider may not bill an insurance company, Medicaid, or
1121 any other agency for the same services that are paid for with
1122 McKay-Gardiner Scholarship funds. Funding provided pursuant to
1123 this subsection for a child eligible for enrollment in the
1124 Voluntary Prekindergarten Education Program constitutes funding
1125 for the child under part V of this chapter, and no additional
1126 funding may be provided for the child under part V.
1127 (6) TERMS OF THE PROGRAM.—For purposes of continuity of
1128 educational choice and program integrity:
1129 (a)1. Program payments made by the state to an organization
1130 for a McKay-Gardiner Scholarship under this section must
1131 continue until:
1132 a. A program student’s parent does not renew program
1133 eligibility;
1134 b. The organization determines that a program student is
1135 not eligible for program renewal;
1136 c. The Commissioner of Education suspends or revokes
1137 program participation or use of funds pursuant to subparagraph
1138 (b)(1);
1139 d. A program student’s parent has forfeited participation
1140 in the program for failure to comply with subsection (11);
1141 e. A program student enrolls in a public school; or
1142 f. A program student graduates from high school or attains
1143 22 years of age, whichever occurs first.
1144 2. Reimbursements for program expenditures may continue
1145 until the account balance is expended or the account is closed
1146 pursuant to paragraph (b).
1147 (b)1. The commissioner must close a student’s scholarship
1148 account, and any remaining funds, including, but not limited to,
1149 contributions made to the Stanley G. Tate Florida Prepaid
1150 College Program or earnings from or contributions made to the
1151 Florida College Savings Program using program funds pursuant to
1152 paragraph (5)(f), revert to the state after:
1153 a. Denial or revocation of program eligibility by the
1154 commissioner for fraud or abuse, including, but not limited to,
1155 the student or student’s parent accepting any payment, refund,
1156 or rebate from a provider of services received pursuant to
1157 subsection (5); however, a private school may discount tuition
1158 if the private school deems it necessary;
1159 b. Any period of 3 consecutive years after high school
1160 completion or graduation during which the student has not been
1161 enrolled in an eligible postsecondary educational institution or
1162 a program offered by such an institution; or
1163 c. Two consecutive fiscal years in which an account has
1164 been inactive.
1165 2. The commissioner must notify the parent and the
1166 organization when a McKay-Gardiner Scholarship account is closed
1167 and program funds revert to the state.
1168 (7) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
1169 (a) By each April 1 and within 10 days after an individual
1170 education plan meeting or a 504 accommodation plan is issued
1171 under s. 504 of the Rehabilitation Act of 1973, a school
1172 district shall notify the parent of the student of all options
1173 available pursuant to this section, and shall inform the parent
1174 of the availability of the department’s website for additional
1175 information on McKay-Gardiner Scholarships.
1176 (b)1. The parent of a student with a disability who does
1177 not have an IEP or who seeks a reevaluation of an existing IEP
1178 may request an IEP meeting and evaluation from the school
1179 district in order to obtain or revise a matrix of services. The
1180 school district shall notify a parent who has made a request for
1181 an IEP that the district is required to complete the IEP and
1182 matrix of services within 30 days after receiving notice of the
1183 parent’s request. The school district shall conduct a meeting
1184 and develop an IEP and matrix of services within 30 days after
1185 receipt of the parent’s request in accordance with State Board
1186 of Education rule.
1187 2.a. The school district must provide the student’s parent
1188 and the department with the student’s matrix level within 10
1189 calendar days after its completion.
1190 b. A school district may change a matrix of services only
1191 if the change is a result of an IEP reevaluation or to correct a
1192 technical, typographical, or calculation error.
1193 (c) For each student participating in the program who
1194 chooses to participate in statewide, standardized assessments
1195 under s. 1008.22 or the Florida Alternate Assessment, the school
1196 district in which the student resides must notify the student
1197 and his or her parent about the locations and times of all
1198 statewide, standardized assessments.
1199 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
1200 private school may be sectarian or nonsectarian and shall:
1201 (a) Comply with all requirements for private schools
1202 participating in state school choice scholarship programs
1203 pursuant to s. 1002.421.
1204 (b)1. Annually administer or make provision for students
1205 participating in the program in grades 3 through 10 to take one
1206 of the nationally norm-referenced tests identified by the
1207 Department of Education or the statewide assessments
1208 administered pursuant to s. 1008.22. This subparagraph does not
1209 apply to students with disabilities for whom standardized
1210 testing is not appropriate. A participating private school shall
1211 report a student’s scores to the parent.
1212 2. Administer the statewide assessments pursuant to s.
1213 1008.22 if a private school chooses to offer the statewide
1214 assessments. A participating private school may choose to offer
1215 and administer the statewide assessments to all students who
1216 attend the private school in grades 3 through 10 and must submit
1217 a request in writing to the Department of Education by March 1
1218 of each year in order to administer the statewide assessments in
1219 the subsequent school year.
1220
1221 If a private school fails to meet the requirements of this
1222 subsection or s. 1002.421, the commissioner may determine that
1223 the private school is ineligible to participate in the
1224 scholarship program.
1225 (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
1226 shall:
1227 (a) Comply with s. 1002.394(8)(a)-(g).
1228 (b) Maintain on its website a list of approved providers as
1229 required by s. 1002.66, eligible postsecondary educational
1230 institutions, eligible private schools, and eligible
1231 organizations and may identify or provide links to lists of
1232 other approved providers.
1233 (c) Require each organization to verify eligible
1234 expenditures before the distribution of funds for any
1235 expenditures made pursuant to paragraphs (5)(a) and (b). Review
1236 of expenditures made for services specified in paragraphs
1237 (5)(c)-(r) may be completed after the purchase is made.
1238 (d) Investigate any written complaint of a violation of
1239 this section by a parent, a student, a private school, a public
1240 school, a school district, an organization, a provider, or
1241 another appropriate party in accordance with the process
1242 established under s. 1002.421.
1243 (e) Require quarterly reports by an organization, which
1244 must include, at a minimum, the number of students participating
1245 in the program; the demographics of program participants; the
1246 disability category of program participants; the matrix level of
1247 services, if known; the program award amount per student; the
1248 total expenditures for the purposes specified in subsection (5);
1249 the types of providers of services to students; and any other
1250 information deemed necessary by the department.
1251 (f) Compare the list of students participating in the
1252 program with the public school student enrollment lists,
1253 Voluntary Prekindergarten Education Program enrollment lists,
1254 and the list of students participating in school choice
1255 scholarship programs established pursuant to this chapter before
1256 each scholarship award is provided to the organization, and
1257 subsequently throughout the school year, to avoid duplicate
1258 payments and confirm program eligibility.
1259 (10) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
1260 (a) The Commissioner of Education:
1261 1. May suspend or revoke program participation or use of
1262 program funds by the student or participation or eligibility of
1263 an organization, eligible postsecondary educational institution,
1264 approved provider, or other party for a violation of this
1265 section.
1266 2. May determine the length of, and conditions for lifting,
1267 a suspension or revocation specified in this subsection.
1268 3. May recover unexpended program funds or withhold payment
1269 of an equal amount of program funds to recover program funds
1270 that were not authorized for use.
1271 4. Shall deny or terminate program participation upon a
1272 parent’s forfeiture of a McKay-Gardiner Scholarship pursuant to
1273 subsection (11).
1274 (b) In determining whether to suspend or revoke
1275 participation or lift a suspension or revocation in accordance
1276 with this subsection, the commissioner may consider factors that
1277 include, but are not limited to, acts or omissions that led to a
1278 previous suspension or revocation of participation in a state or
1279 federal program or an education scholarship program; failure to
1280 reimburse the organization for funds improperly received or
1281 retained; failure to reimburse government funds improperly
1282 received or retained; imposition of a prior criminal sanction
1283 related to the person or entity or its officers or employees;
1284 imposition of a civil fine or administrative fine, license
1285 revocation or suspension, or program eligibility suspension,
1286 termination, or revocation related to a person’s or entity’s
1287 management or operation; or other types of criminal proceedings
1288 in which the person or entity or its officers or employees were
1289 found guilty of, regardless of adjudication, or entered a plea
1290 of nolo contendere or guilty to, any offense involving fraud,
1291 deceit, dishonesty, or moral turpitude.
1292 (11) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
1293 PARTICIPATION.—A parent who applies for program participation
1294 under this section is exercising his or her parental option to
1295 determine the appropriate placement or services that best meet
1296 the needs of his or her child.
1297 (a) To satisfy or maintain program eligibility, including
1298 eligibility to receive and spend program payments, the parent
1299 must sign an agreement with the organization and annually submit
1300 a sworn compliance statement to the organization to:
1301 1. Affirm that the student is enrolled in a program that
1302 meets regular school attendance requirements as provided in s.
1303 1003.01(13)(b), (c), or (d).
1304 2. Affirm that the program funds are used only for
1305 authorized purposes serving the student’s educational needs, as
1306 described in subsection (5).
1307 3. Affirm that the parent is responsible for the education
1308 of his or her student by, as applicable:
1309 a. Requiring the student to take an assessment in
1310 accordance with paragraph (8)(b);
1311 b. Providing an annual evaluation in accordance with s.
1312 1002.41(1)(f); or
1313 c. Requiring the child to take any preassessments and
1314 postassessments selected by the provider if the child is 4 years
1315 of age and is enrolled in a program provided by an eligible
1316 Voluntary Prekindergarten Education Program provider. This sub
1317 subparagraph does not apply to a student with disabilities for
1318 whom a preassessment and postassessment are not appropriate. A
1319 participating provider shall report a student’s scores to the
1320 parent.
1321 4. Affirm that the student remains in good standing with
1322 the provider or school if one of those options is selected by
1323 the parent.
1324 (b) The parent must file an application for initial program
1325 participation with an organization by a date established by the
1326 organization.
1327 (c) The parent must enroll his or her child in a program
1328 from a Voluntary Prekindergarten Education Program provider
1329 authorized under s. 1002.55, a school readiness provider
1330 authorized under s. 1002.88, or an eligible private school if
1331 either option is selected by the parent.
1332 (d) The parent must renew participation in the program by a
1333 date set by the nonprofit scholarship-funding organization in
1334 order for a student to be eligible to receive funding. A student
1335 whose participation in the program is not renewed may continue
1336 to spend scholarship funds that are in his or her account from
1337 prior years unless the account is closed pursuant to paragraph
1338 (6)(b). Notwithstanding any changes to the student’s IEP, a
1339 student who was previously eligible for participation in the
1340 program remains eligible to apply for renewal. However, for a
1341 high-risk child to continue to participate in the program in the
1342 school year after he or she reaches 6 years of age, the child’s
1343 application for renewal of program participation must contain
1344 documentation that the child has a disability as defined in
1345 paragraph (2)(d), other than high-risk status.
1346 (e) The parent is responsible for procuring the services
1347 necessary to educate the student. If a parent does not procure
1348 the necessary educational services for the student and the
1349 student’s account has been inactive for 2 consecutive fiscal
1350 years, the student’s account must be closed pursuant to
1351 paragraph (6)(b). When the student receives a McKay-Gardiner
1352 Scholarship, the district school board is not obligated to
1353 provide the student with a free, appropriate public education.
1354 For purposes of s. 1003.57 and the Individuals with Disabilities
1355 in Education Act, a participating student has only those rights
1356 that apply to all other unilaterally, parentally placed
1357 students, except that, when requested by the parent, school
1358 district personnel must develop an individual education plan or
1359 matrix level of services.
1360 (f) The parent is responsible for all eligible expenses in
1361 excess of the amount of the McKay-Gardiner Scholarship.
1362 (g) The parent may not transfer any prepaid college plan or
1363 college savings plan funds contributed pursuant to paragraph
1364 (5)(f) to another beneficiary while the plan contains funds
1365 contributed pursuant to this section.
1366 (h) The parent may not receive a payment, refund, or rebate
1367 from an approved provider of any services under this program.
1368
1369 A participant who fails to comply with this subsection forfeits
1370 the McKay-Gardiner Scholarship.
1371 (12) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
1372 APPLICATION.—In order to participate in the scholarship program
1373 created under this section, a charitable organization that seeks
1374 to be a nonprofit scholarship-funding organization must submit
1375 an application for initial approval or renewal to the Office of
1376 Independent Education and Parental Choice no later than
1377 September 1 of each year before the school year for which the
1378 organization intends to offer scholarships.
1379 (a) An application for initial approval must include:
1380 1. A copy of the organization’s incorporation documents and
1381 registration with the Division of Corporations of the Department
1382 of State.
1383 2. A copy of the organization’s Internal Revenue Service
1384 determination letter as a s. 501(c)(3) not-for-profit
1385 organization.
1386 3. A description of the organization’s financial plan which
1387 demonstrates sufficient funds to operate throughout the school
1388 year.
1389 4. A description of the geographic region that the
1390 organization intends to serve and an analysis of the demand and
1391 unmet need for eligible students in that area.
1392 5. The organization’s organizational chart.
1393 6. A description of the criteria and methodology that the
1394 organization will use to evaluate scholarship eligibility.
1395 7. A description of the application process, including
1396 deadlines and any associated fees.
1397 8. A description of the deadlines for attendance
1398 verification and scholarship payments.
1399 9. A copy of the organization’s policies on conflict of
1400 interest and whistleblowers.
1401 10. A copy of a surety bond or letter of credit to secure
1402 the faithful performance of the obligations of the eligible
1403 nonprofit scholarship-funding organization in accordance with
1404 this section in an amount equal to 25 percent of the scholarship
1405 funds anticipated for each school year or $100,000, whichever is
1406 greater. The surety bond or letter of credit must specify that
1407 any claim against the bond or letter of credit may be made only
1408 by an eligible nonprofit scholarship-funding organization to
1409 provide scholarships to and on behalf of students who would have
1410 had scholarships funded if it were not for the diversion of
1411 funds giving rise to the claim against the bond or letter of
1412 credit.
1413 (b) In addition to the information required under paragraph
1414 (a), an application for renewal must include:
1415 1. A surety bond or letter of credit to secure the faithful
1416 performance of the obligations of the eligible nonprofit
1417 scholarship-funding organization in accordance with this section
1418 equal to the amount of undisbursed funds held by the
1419 organization based on the annual report submitted pursuant to
1420 paragraph (13)(l). The amount of the surety bond or letter of
1421 credit must be at least $100,000, but not more than $25 million.
1422 The surety bond or letter of credit must specify that any claim
1423 against the bond or letter of credit may be made only by an
1424 eligible nonprofit scholarship-funding organization to provide
1425 scholarships to and on behalf of students who would have had
1426 scholarships funded if it were not for the diversion of funds
1427 giving rise to the claim against the bond or letter of credit.
1428 2. The organization’s completed Internal Revenue Service
1429 Form 990 submitted no later than November 30 of the year before
1430 the school year for which the organization intends to offer the
1431 scholarships, notwithstanding the September 1 application
1432 deadline.
1433 3. A copy of any statutorily required audit which the
1434 organization must provide to the Department of Education and
1435 Auditor General.
1436 4. An annual report that includes:
1437 a. The number of students who completed applications, by
1438 county and by grade.
1439 b. The number of students who were approved for
1440 scholarships, by county and by grade.
1441 c. The number of students who received funding for
1442 scholarships within each funding category, by county and by
1443 grade.
1444 d. The amount of funds received, the amount of funds
1445 distributed in scholarships, and an accounting of remaining
1446 funds and the obligation of those funds.
1447 e. A detailed accounting of how the organization spent the
1448 administrative funds allowable under paragraph (13)(f).
1449 (c) In consultation with the Department of Revenue and the
1450 Chief Financial Officer, the Office of Independent Education and
1451 Parental Choice shall review the application. The Department of
1452 Education shall notify the organization in writing of any
1453 deficiencies within 30 days after receipt of the application and
1454 allow the organization 30 days to correct any deficiencies.
1455 (d) Within 30 days after receipt of the finalized
1456 application by the Office of Independent Education and Parental
1457 Choice, the Commissioner of Education shall recommend approval
1458 or disapproval of the application to the State Board of
1459 Education. The State Board of Education shall consider the
1460 application and recommendation at the next scheduled meeting,
1461 adhering to appropriate meeting notice requirements. If the
1462 State Board of Education disapproves the organization’s
1463 application, it must provide the organization with a written
1464 explanation of that determination. The State Board of
1465 Education’s action is not subject to chapter 120.
1466 (e) If the State Board of Education disapproves the renewal
1467 of a nonprofit scholarship-funding organization, the
1468 organization must notify the affected eligible students and
1469 parents of the decision within 15 days after disapproval. An
1470 eligible student affected by the disapproval of an
1471 organization’s participation remains eligible under this section
1472 until the end of the school year in which the organization was
1473 disapproved. The student must apply and be accepted by another
1474 eligible nonprofit scholarship-funding organization for the
1475 upcoming school year. The student must be given priority under
1476 paragraph (13)(e).
1477 (f) All remaining student accounts with funds held by a
1478 nonprofit scholarship-funding organization that is disapproved
1479 for participation must be transferred to the student’s account
1480 established with the eligible nonprofit scholarship-funding
1481 organization that accepts the student. All transferred funds
1482 must be deposited by the eligible nonprofit scholarship-funding
1483 organization receiving such funds into the student’s scholarship
1484 account. All other remaining funds must be transferred to the
1485 department. All transferred amounts received by any eligible
1486 nonprofit scholarship-funding organization must be separately
1487 disclosed in the annual financial audit required under
1488 subsection (13).
1489 (g) A nonprofit scholarship-funding organization is a
1490 renewing organization if it maintains continuous approval and
1491 participation in the program. An organization that chooses not
1492 to participate for 1 year or more or is disapproved to
1493 participate for 1 year or more must submit an application for
1494 initial approval in order to participate in the program again.
1495 (h) The State Board of Education shall adopt rules
1496 providing guidelines for receiving, reviewing, and approving
1497 applications for new and renewing nonprofit scholarship-funding
1498 organizations. The rules must include a process for compiling
1499 input and recommendations from the Chief Financial Officer, the
1500 Department of Revenue, and the Department of Education. The
1501 rules also must require that the nonprofit scholarship-funding
1502 organization make a brief presentation to assist the State Board
1503 of Education in its decision.
1504 (i) A state university; or an independent nonprofit college
1505 chartered in this state or independent nonprofit university
1506 chartered in this state that are eligible to participate in the
1507 William L. Boyd, IV, Effective Access to Student Education Grant
1508 Program and are accredited by the Commission on Colleges of the
1509 Southern Association of Colleges and Schools is exempt from the
1510 initial or renewal application process, but must file a
1511 registration notice with the Department of Education to be an
1512 eligible nonprofit scholarship-funding organization. The State
1513 Board of Education shall adopt rules that identify the procedure
1514 for filing the registration notice with the department. The
1515 rules must identify appropriate reporting requirements for
1516 fiscal, programmatic, and performance accountability purposes
1517 consistent with this section, but may not exceed the
1518 requirements for eligible nonprofit scholarship-funding
1519 organizations for charitable organizations.
1520 (13) OBLIGATIONS OF ELIGIBLE SCHOLARSHIP-FUNDING
1521 ORGANIZATIONS.—An organization may establish McKay-Gardiner
1522 Scholarships for eligible students by:
1523 (a) Complying with the requirements of s. 1002.394(11)(a)
1524 (h).
1525 (b) Receiving applications and determining student
1526 eligibility in accordance with the requirements of this section.
1527 When an application is approved, the organization must provide
1528 the department with information on the student to enable the
1529 department to determine student funding in accordance with
1530 subsection (15).
1531 (c) Providing scholarships on a first-come, first-served
1532 basis, based upon the funds provided, and notifying parents of
1533 their respective student’s receipt of a scholarship.
1534 (d) Establishing a date by which a parent must confirm
1535 initial or continuing participation in the program.
1536 (e) Reviewing applications and awarding scholarship funds
1537 to approved applicants using the following order of priority:
1538 1.a. For the 2021-2022 school year, a student who received
1539 a John M. McKay Scholarship for Students with Disabilities or a
1540 Gardiner Scholarship in the 2020-2021 school year and meets the
1541 eligibility requirements in subsection (3) is eligible for a
1542 McKay-Gardiner Scholarship in the 2021-2022 school year.
1543 b. For the 2022-2023 school year and thereafter, renewing
1544 students from the previous school year under this section.
1545 2. Students retained on the previous school year’s waiting
1546 list.
1547 3. An eligible student who meets the criteria for an
1548 initial award pursuant to subsection (3).
1549
1550 An approved student who does not receive a scholarship must be
1551 placed on the waiting list in the order in which his or her
1552 application is approved. An eligible student who does not
1553 receive a scholarship within the fiscal year shall be retained
1554 on the waiting list for the subsequent year.
1555 (f) Using an amount not to exceed 2.5 percent of the total
1556 calculated amount of all scholarships awarded under this section
1557 for administrative expenses associated with performing functions
1558 authorized under this section.
1559 (g) Verifying qualifying educational expenditures pursuant
1560 to paragraph (9)(c) and requesting the return of any funds used
1561 for unauthorized purposes.
1562 (h) Returning any remaining program funds to the department
1563 pursuant to paragraph (6)(b).
1564 (i) Notifying the parent about the availability of, and the
1565 requirements associated with requesting, an initial IEP or IEP
1566 reevaluation every 3 years for each student participating in the
1567 program.
1568 (j) Documenting each scholarship student’s eligibility for
1569 a fiscal year before granting a scholarship for that fiscal year
1570 pursuant to paragraph (3)(b). A student is ineligible for a
1571 scholarship if the student’s account has been inactive for 2
1572 consecutive fiscal years and the student’s account has been
1573 closed pursuant to paragraph (6)(b).
1574 (k) Submitting in a timely fashion any information
1575 requested by the department relating to the program.
1576 (l) Preparing and submitting quarterly reports to the
1577 department pursuant to paragraph (9)(e).
1578 (m) Notifying the department of any violation of this
1579 section.
1580 (14) TRANSITION-TO-WORK PROGRAM.—A student participating in
1581 the McKay-Gardiner Scholarship Program who is at least 17 years
1582 of age, but not older than 22 years of age, and who has not
1583 received a high school diploma or certificate of completion is
1584 eligible for enrollment in a transition-to-work program provided
1585 by a private school or job coach. A transition-to-work program
1586 must consist of academic instruction, work skills training, and
1587 a volunteer or paid work experience.
1588 (a) To offer a transition-to-work program, a participating
1589 private school or job coach must:
1590 1. Develop a transition-to-work program plan, which must
1591 include a written description of the academic instruction and
1592 work skills training students will receive and the goals for
1593 students in the program.
1594 2. Submit the transition-to-work program plan to the Office
1595 of Independent Education and Parental Choice.
1596 3. Develop a personalized transition-to-work program plan
1597 for each student enrolled in the program. The student’s parent,
1598 the student, and the school principal or job coach must sign the
1599 personalized plan. The personalized plan must be submitted to
1600 the Office of Independent Education and Parental Choice upon
1601 request by the office.
1602 4. Provide a release of liability form that must be signed
1603 by the student’s parent, the student, and a representative of
1604 the business offering the volunteer or paid work experience.
1605 5. Assign a case manager or job coach to visit the
1606 student’s job site on a weekly basis to observe the student and,
1607 if necessary, provide support and guidance to the student.
1608 6. Provide to the parent and student a quarterly report
1609 that documents and explains the student’s progress and
1610 performance in the program.
1611 7. Maintain accurate attendance and performance records for
1612 the student.
1613 (b) A student enrolled in a transition-to-work program
1614 must, at a minimum:
1615 1. Receive 15 instructional hours that must include
1616 academic instruction and work skills training.
1617 2. Participate in 10 hours of work at the student’s
1618 volunteer or paid work experience.
1619 (c) To participate in a transition-to-work program, a
1620 business must:
1621 1. Maintain an accurate record of the student’s performance
1622 and hours worked and provide the information to the private
1623 school.
1624 2. Comply with all state and federal child labor laws.
1625 (15) FUNDING AND PAYMENT.—
1626 (a) The scholarship is established for up to 50,000 student
1627 FTE annually beginning with the 2021-2022 school year. For the
1628 2022-2023 school year and each year thereafter, the maximum
1629 number of student FTE in the scholarship program under this
1630 section must increase by 7 percent of the total student FTE for
1631 the prior year.
1632 1. For a student who has a Level I to Level III matrix of
1633 services or a doctor’s diagnosis, the calculated scholarship
1634 amount for a student participating in the program must be based
1635 upon the grade level and district school to which the student
1636 would have been assigned as 97.5 percent of the funds per
1637 unweighted full-time equivalent in the Florida Education Finance
1638 Program for a student in the basic exceptional student education
1639 program pursuant to s. 1011.62(1)(c)1. and (e)1.c., plus a per
1640 full-time equivalent share of funds for all categorical
1641 programs, as funded in the General Appropriations Act, except
1642 that for the exceptional student education guaranteed allocation
1643 as provided in s. 1011.62(1)(e)1.c. and 2., the funds must be
1644 allocated based on the school district’s average funds per
1645 Exceptional Student Education student.
1646 2. For a student with a Level IV or Level V matrix of
1647 services, the calculated scholarship amount must be based upon
1648 the district school to which the student would have been
1649 assigned as 97.5 percent of the funds per full-time equivalent
1650 for the Level IV or Level V Exceptional Student Education
1651 program pursuant to s. 1011.62(1)(c)2.a. or b., plus a per-full
1652 time equivalent share of funds for all categorical programs, as
1653 funded in the General Appropriations Act.
1654 3. For a student with a 504 plan, the calculated
1655 scholarship amount must be based upon the grade level and
1656 district school to which the student would have been assigned as
1657 97.5 percent of the funds per unweighted full-time equivalent in
1658 the Florida Education Finance Program for a student in the basic
1659 education program established pursuant to s. 1011.62(1)(c)1.,
1660 plus a per-full-time equivalent share of funds for all
1661 categorical programs, as funded in the General Appropriations
1662 Act.
1663 (b) At the time of each Florida Education Finance Program
1664 student membership survey, the scholarship funding organization
1665 shall report to the Department of Education student enrollment,
1666 FTE, and total award amounts by county, delineated by FEFP
1667 program, and grade and matrix level for all students who are
1668 participating in the McKay-Gardiner Scholarship Program.
1669 Students with a 504 plan must be separately identified. For the
1670 purpose of this paragraph, an FTE shall be equal to four
1671 quarterly scholarship payments.
1672 (c) Following notification on July 1, September 1, December
1673 1, and February 1 of the number of program participants, the
1674 department shall transfer the amount calculated pursuant to
1675 paragraph (a) to organizations for quarterly disbursement to
1676 accounts maintained by organizations pursuant to paragraph
1677 (13)(a) for parents of participating students. When a student
1678 enters the scholarship program, the department must receive from
1679 an organization all documentation required for the student’s
1680 participation at least 30 days before the first quarterly
1681 scholarship payment is made for the student.
1682 (d) Upon notification from the organization that an
1683 application has been approved for the program, the department
1684 shall release the student’s scholarship funds to the
1685 organization, to be deposited into the student’s account in four
1686 equal amounts no later than September 1, November 1, February 1,
1687 and April 1 of each school year in which the scholarship is in
1688 force.
1689 (e) Accrued interest in the student’s account is in
1690 addition to, and not part of, the awarded funds. Program funds
1691 include both the awarded funds and accrued interest.
1692 (f) The organization may develop a system for payment of
1693 benefits by funds transfer, including, but not limited to, debit
1694 cards, electronic payment cards, or any other means of payment
1695 which the department deems to be commercially viable or cost
1696 effective. A student’s scholarship award may not be reduced for
1697 debit card or electronic payment fees. Commodities or services
1698 related to the development of such a system must be procured by
1699 competitive solicitation unless they are purchased from a state
1700 term contract pursuant to s. 287.056.
1701 (g) Moneys received pursuant to this section do not
1702 constitute taxable income to the qualified student or the parent
1703 of the qualified student.
1704 (16) OBLIGATIONS OF THE AUDITOR GENERAL.—
1705 (a) The Auditor General shall review all audit reports
1706 submitted pursuant to subsection (13). The Auditor General shall
1707 request any significant items that were omitted in violation of
1708 a rule adopted by the Auditor General. The organization shall
1709 provide such items within 45 days after the date of the request.
1710 If the scholarship-funding organization does not comply with the
1711 Auditor General’s request, the Auditor General must notify the
1712 Legislative Auditing Committee.
1713 (b) At least once every 3 years, the Auditor General shall
1714 conduct an operational audit of accounts and records of each
1715 organization that participates in the program. As part of this
1716 audit, the Auditor General, at a minimum, shall verify the total
1717 number of students served and the eligibility of reimbursements
1718 made by the organization and transmit that information to the
1719 department. The Auditor General shall provide the commissioner
1720 with a copy of each annual operational audit performed pursuant
1721 to this subsection within 10 days after the audit is finalized.
1722 (c) The Auditor General shall notify the department of any
1723 organization that fails to comply with a request for
1724 information.
1725 (17) OBLIGATIONS RELATED TO APPROVED PROVIDERS.—The
1726 Department of Health, the Agency for Persons with Disabilities,
1727 and the Department of Education shall coordinate with an
1728 organization to provide easy or automated access to lists of
1729 licensed providers of services specified in paragraph (5)(c) to
1730 ensure efficient administration of the program.
1731 (18) LIABILITY.—The state is not liable for the awarding of
1732 funds or for any use of funds awarded under this section.
1733 (19) SCOPE OF AUTHORITY.—This section does not expand the
1734 authority of the state, its officers, or any school district to
1735 impose additional regulation on participating private schools,
1736 independent postsecondary educational institutions, and private
1737 providers beyond that reasonably necessary to enforce
1738 requirements expressly set forth in this section.
1739 (20) RULES.—The State Board of Education shall adopt rules
1740 pursuant to ss. 120.536(1) and 120.54 to administer this
1741 section.
1742 Section 17. Section 1002.385, Florida Statutes, is
1743 repealed.
1744 Section 18. Section 1002.39, Florida Statutes, is repealed.
1745 Section 19. Section 1002.394, Florida Statutes, is amended
1746 to read:
1747 1002.394 The Family Empowerment Scholarship Program.—
1748 (1) PURPOSE.—The Family Empowerment Scholarship Program is
1749 established to provide children of families in this state which
1750 have limited financial resources with educational options to
1751 achieve success in their education.
1752 (2) DEFINITIONS.—As used in this section, the term:
1753 (a) “Approved provider” means a provider approved by the
1754 department “Department” means the Department of Education.
1755 (b) “Curriculum” means a complete course of study for a
1756 particular content area or grade level, including any required
1757 supplemental materials, teachers’ manuals, and associated online
1758 instruction.
1759 (c) “Department” means the Department of Education.
1760 (d) “Direct certification list” means the certified list of
1761 children who qualify for the food assistance program, the
1762 Temporary Assistance for Needy Families Program, or the Food
1763 Distribution Program on Indian Reservations provided to the
1764 Department of Education by the Department of Children and
1765 Families.
1766 (e) “Eligible nonprofit scholarship-funding organization”
1767 or “organization” means a state university, an independent
1768 college or university that is eligible to participate in the
1769 William L. Boyd, IV, Effective Access to Student Education Grant
1770 Program located and chartered in this state which is not for
1771 profit and is accredited by the Commission on Colleges of the
1772 Southern Association of Colleges and Schools, or is a charitable
1773 organization that: has the same meaning as provided in s.
1774 1002.395(2)(f).
1775 1. Is exempt from federal income tax pursuant to s.
1776 501(c)(3) of the Internal Revenue Code;
1777 2. Is a Florida entity formed under chapter 605, chapter
1778 607, or chapter 617 and whose principal office is located in
1779 this state; and
1780 3. Complies with subsections (11) and (14).
1781 (f) “Eligible postsecondary educational institution” means
1782 a Florida College System institution; a state university; a
1783 school district technical center; a school district adult
1784 general education center; an independent college or university
1785 that is eligible to participate in the William L. Boyd, IV,
1786 Effective Access to Student Education Grant Program under s.
1787 1009.89; or an accredited independent postsecondary educational
1788 institution, as defined in s. 1005.02, which is licensed to
1789 operate in this state under part III of chapter 1005.
1790 (g)(c) “Eligible private school” means a private school as
1791 defined in s. 1002.01 located in this state which offers an
1792 education to students in any grade from Kindergarten through
1793 grade 12 and:
1794 1. Meets the requirements of ss. 1002.42 and 1002.421; and
1795 2. Meets the applicable requirements imposed under this
1796 chapter, if the private school participates in a scholarship
1797 program under this chapter has the same meaning as provided in
1798 s. 1002.395(2)(g).
1799 (h) “Household income” has the same meaning as the term
1800 “income” as defined in the Income Eligibility Guidelines for
1801 free and reduced price meals under the National School Lunch
1802 Program in 7 C.F.R. part 210 as published in the Federal
1803 Register by the United States Department of Agriculture.
1804 (i) “Inactive” means that no eligible expenditures have
1805 been made from a student scholarship account funded pursuant to
1806 this section.
1807 (j) “Incident” means battery; harassment; hazing; bullying;
1808 kidnapping; physical attack; robbery; sexual offenses,
1809 harassment, assault, or battery; threat or intimidation; or
1810 fighting at school, as defined by the department in accordance
1811 with s. 1006.147(4).
1812 (k) “Owner or operator” includes:
1813 1. An owner, president, officer, or director of an eligible
1814 nonprofit scholarship-funding organization or a person with
1815 equivalent decisionmaking authority over an eligible nonprofit
1816 scholarship-funding organization.
1817 2. An owner, operator, superintendent, or principal of an
1818 eligible private school or a person with equivalent
1819 decisionmaking authority over an eligible private school.
1820 (l)(d) “Parent” means a resident of this state who is a
1821 parent, as defined in s. 1000.21.
1822 (m)(e) “Program” means the Family Empowerment Scholarship
1823 Program.
1824 (n) “School” means any educational program or activity
1825 conducted by a public K-12 educational institution, any school
1826 related or school-sponsored program or activity, and riding on a
1827 school bus as defined in s. 1006.25(1), including waiting at a
1828 school bus stop.
1829 (3) INITIAL SCHOLARSHIP ELIGIBILITY.—A student is eligible
1830 for a Family Empowerment Scholarship under this section if the
1831 student meets the following criteria:
1832 (a)1. The student is on the direct certification list as
1833 defined in paragraph (2)(d) pursuant to s. 1002.395(2)(c) or the
1834 student’s household income level does not exceed 300 185 percent
1835 of the federal poverty level or an adjusted maximum percent of
1836 the federal poverty level established pursuant to paragraph (e);
1837 or
1838 2. The student is:
1839 a. Currently placed, or during the previous state fiscal
1840 year was placed, in foster care or in out-of-home care as
1841 defined in s. 39.01;
1842 b. A sibling of a student who is participating in the
1843 scholarship program under this subsection, if the student
1844 resides in the same household as the sibling; or
1845 c. Enrolled in a Florida public school in kindergarten
1846 through grade 12 and reported an incident in accordance with
1847 paragraph (7)(b)
1848 3. The student’s household income level does not exceed 300
1849 percent of the federal poverty level or an adjusted maximum
1850 percent of the federal poverty level as established pursuant to
1851 paragraph (e).
1852
1853 A student who initially receives a scholarship based on
1854 eligibility under this subsection subparagraph 2. remains
1855 eligible to participate until the student graduates from high
1856 school or attains the age of 21 years, whichever occurs first,
1857 regardless of the student’s household income level. A sibling of
1858 a student who is participating in the scholarship program under
1859 this subsection is eligible for a scholarship if the student
1860 resides in the same household as the sibling.
1861 (b)1. The student is eligible to enroll in kindergarten
1862 through grade 12 in a public school in this state;
1863 2. The student has spent the prior school year in
1864 attendance at a Florida public school; or
1865 3. Beginning with the 2020-2021 school year, the student
1866 received a scholarship pursuant to s. 1002.395 during the
1867 previous school year but did not receive a renewal scholarship
1868 based solely on the eligible nonprofit scholarship-funding
1869 organization’s lack of available funds after the organization
1870 fully exhausts its efforts to use funds available for awards
1871 under ss. 1002.395 and 1002.40(11)(i). Eligible nonprofit
1872 scholarship-funding organizations with students who meet the
1873 eligibility criterion of this subparagraph must annually notify
1874 the department in a format and by a date established by the
1875 department.
1876
1877 For purposes of this paragraph, the term “prior school year in
1878 attendance” means that the student was enrolled full time and
1879 reported by a school district for funding during the preceding
1880 October and February Florida Education Finance Program surveys
1881 in kindergarten through grade 12, which includes time spent in a
1882 Department of Juvenile Justice commitment program if funded
1883 under the Florida Education Finance Program. However, a
1884 dependent child of a member of the United States Armed Forces
1885 who transfers to a school in this state from out of state or
1886 from a foreign country due to a parent’s permanent change of
1887 station orders or a foster child is exempt from the prior public
1888 school attendance requirement under this paragraph, but must
1889 meet the other eligibility requirements specified under this
1890 section to participate in the program.
1891 (c) The parent has applied to an eligible nonprofit
1892 scholarship-funding organization to participate in the program
1893 by a date set by the organization obtained acceptance for
1894 admission of the student to a private school that is eligible
1895 for the program under subsection (8), and the parent has
1896 requested a scholarship from the Department of Education by a
1897 date established by the department pursuant to paragraph (7)(e),
1898 but no later than at least 60 days before the date of the first
1899 scholarship payment. The application request must be
1900 communicated directly to the organization department in a manner
1901 that creates a written or electronic record of the application
1902 request and the date of receipt of the application request. The
1903 department must notify the school district of the parent’s
1904 intent upon receipt of the parent’s request.
1905 (d) The student is awarded a scholarship in accordance with
1906 the following priority order:
1907 1. An eligible student who received a Family Empowerment
1908 Scholarship during the previous school year school year, or a
1909 Florida Tax Credit Scholarship or Hope Scholarship during the
1910 2020-2021 school year, and requested a renewal scholarship
1911 award.
1912 2. An eligible student who meets the criteria for an
1913 initial award under both paragraphs paragraph (a) and (b) and
1914 was retained on the previous school year’s wait list
1915 subparagraph (b)3.
1916 3. An eligible student who meets the criteria for an
1917 initial award under subparagraph (a)2. and paragraph (b) (b)2.
1918 and either subparagraph (a)1. or subparagraph (a)2.
1919 4. An eligible student who meets the criteria for an
1920 initial award under subparagraph (a)1. (b)1. and paragraph (b),
1921 and the student’s household income level does not exceed 185
1922 percent of the federal poverty level either subparagraph (a)1.
1923 or subparagraph (a)2.
1924 5. An eligible student who meets the criteria for an
1925 initial award under subparagraph (a)1. (a)3. and, paragraph (b)
1926 in priority order, either subparagraph (b)2. or subparagraph
1927 (b)1.
1928
1929 An approved student who does not receive a scholarship must be
1930 placed on the wait list in the order in which his or her
1931 application is approved. An eligible student who does not
1932 receive a scholarship within the fiscal year must be retained on
1933 the wait list for the subsequent year.
1934 (e) The student’s household income level does not exceed an
1935 adjusted maximum percent of the federal poverty level that is
1936 increased by 25 percent in the fiscal year following any fiscal
1937 year in which more than 5 percent of the available scholarships
1938 authorized under subsection (12)(11) have not been awarded.
1939 (4) TERM OF SCHOLARSHIP.—For purposes of continuity of
1940 educational choice and program integrity:
1941 (a)1. Program payments made by the state to an organization
1942 for a Family Empowerment Scholarship under this section must
1943 continue until:
1944 a. The parent does not renew program eligibility;
1945 b. The organization determines that the student is not
1946 eligible for program renewal;
1947 c. The Commissioner of Education suspends or revokes
1948 program participation or use of funds pursuant to subparagraph
1949 (b)(1);
1950 d. The student’s parent has forfeited participation in the
1951 program for failure to comply with subsection (10);
1952 e. The student enrolls in a public school; or
1953 f. The student graduates from high school or attains 21
1954 years of age, whichever occurs first. However, if a student
1955 enters a Department of Juvenile Justice detention center for a
1956 period of no more than 21 days, the student is not considered to
1957 have returned to a public school for that purpose.
1958 2. Reimbursements for program expenditures may continue
1959 until the account balance is expended or the account is closed
1960 pursuant to paragraph (b) For purposes of continuity of
1961 educational choice, a Family Empowerment Scholarship shall
1962 remain in force until the student returns to a public school,
1963 graduates from high school, or reaches the age of 21, whichever
1964 occurs first. A scholarship student who enrolls in a public
1965 school or public school program is considered to have returned
1966 to a public school for the purpose of determining the end of the
1967 scholarship’s term. However, if a student enters a Department of
1968 Juvenile Justice detention center for a period of no more than
1969 21 days, the student is not considered to have returned to a
1970 public school for that purpose.
1971 (b)1. The commissioner shall close a student’s scholarship
1972 account, and any remaining funds, including, but not limited to,
1973 contributions made to the Stanley G. Tate Florida Prepaid
1974 College Program or earnings from or contributions made to the
1975 Florida College Savings Program using program funds pursuant to
1976 paragraph (6)(e), revert to the state after:
1977 a. Denial or revocation of program eligibility by the
1978 commissioner for fraud or abuse, including, but not limited to,
1979 the student or the student’s parent accepting any payment,
1980 refund, or rebate in any manner from a provider of any services
1981 received pursuant to subsection (6); however, a private school
1982 may discount tuition if the private school deems it necessary;
1983 b. Any period of 2 consecutive years after high school
1984 completion or graduation during which the student has not been
1985 enrolled in an eligible postsecondary educational institution or
1986 a program offered by the institution; or
1987 c. The account has been inactive for 2 consecutive fiscal
1988 years prior to high school completion or graduation Upon
1989 reasonable notice to the department and the school district, the
1990 student’s parent may remove the student from the private school
1991 and place the student in a public school in accordance with this
1992 section.
1993 2. The commissioner must notify the parent and the
1994 organization when a Family Empowerment Scholarship account is
1995 closed and program funds revert to the state.
1996 (c) Upon reasonable notice to the department, the student’s
1997 parent may move the student from one participating private
1998 school to another participating private school.
1999 (5) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
2000 a Family Empowerment Scholarship while he or she is:
2001 (a) Enrolled in a public school, including, but not limited
2002 to, the Florida School for the Deaf and the Blind, the College
2003 Preparatory Boarding Academy, a developmental research school
2004 authorized under s. 1002.32, or a charter school authorized
2005 under this chapter;
2006 (b) Enrolled in a school operating for the purpose of
2007 providing educational services to youth in a Department of
2008 Juvenile Justice commitment program;
2009 (c) Receiving any other educational scholarship pursuant to
2010 this chapter; or
2011 (d) Participating in a home education program as defined in
2012 s. 1002.01(1);
2013 (e) Participating in a private tutoring program pursuant to
2014 s. 1002.43; or
2015 (f) Participating in a virtual school, correspondence
2016 school, or distance learning program that receives state funding
2017 pursuant to the student’s participation.
2018 (6) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be
2019 used to meet the individual educational needs of an eligible
2020 student and may be spent for the following purposes:
2021 (a) Instructional materials, including digital devices and
2022 Internet access to access digital instructional materials.
2023 (b) Curriculum as defined in paragraph (2)(b).
2024 (c) Tuition or fees associated with full-time or part-time
2025 enrollment in a home education program, an eligible private
2026 school, an eligible postsecondary educational institution or a
2027 program offered by the postsecondary institution, a private
2028 tutoring program authorized under s. 1002.43, a virtual program
2029 offered by a department-approved private online provider that
2030 meets the provider qualifications specified in s. 1002.45(2)(a),
2031 the Florida Virtual School as a private paying student, or an
2032 approved online course offered pursuant to s. 1003.499 or s.
2033 1004.0961.
2034 (d) Fees for nationally standardized, norm-referenced
2035 achievement tests, Advanced Placement examinations, industry
2036 certification examinations, assessments related to postsecondary
2037 education, or other assessments.
2038 (e) Contributions to the Stanley G. Tate Florida Prepaid
2039 College Program pursuant to s. 1009.98 or the Florida College
2040 Savings Program pursuant to s. 1009.981, for the benefit of the
2041 eligible student.
2042 (f) Contracted services provided by a public school or
2043 school district, including classes. A student who receives
2044 services under a contract under this paragraph is not considered
2045 enrolled in a public school for eligibility purposes as
2046 specified in subsection (5).
2047 (g) Tuition and fees for part-time tutoring services
2048 provided by a person who holds a valid Florida educator’s
2049 certificate pursuant to s. 1012.56; a person who holds an
2050 adjunct teaching certificate pursuant to s. 1012.57; a person
2051 who has a bachelor’s degree or a graduate degree in the subject
2052 area in which instruction is given; or a person who has
2053 demonstrated a mastery of subject area knowledge pursuant to s.
2054 1012.56(5). As used in this paragraph, the term “part-time
2055 tutoring services” does not qualify as regular school attendance
2056 as defined in s. 1003.01(13)(e).
2057 (h) Fees for summer education programs.
2058 (i) Fees for after-school education programs.
2059 (j) Fees for an annual evaluation of educational progress
2060 by a state-certified teacher under s. 1002.41(1)(f), if this
2061 option is chosen for a home education student.
2062 (k) Transportation expenses that may not exceed $750
2063 annually to meet the student’s educational needs under this
2064 subsection.
2065
2066 A provider of any services receiving payments pursuant to this
2067 subsection may not share, refund, or rebate any moneys from the
2068 Family Empowerment Scholarship with the parent or participating
2069 student in any manner.
2070 (7)(6) SCHOOL DISTRICT OBLIGATIONS.—
2071 (a) By July 15, 2019, and by April 1 of each year
2072 thereafter, a school district shall inform all households within
2073 the district receiving free or reduced-priced meals under the
2074 National School Lunch Act of their eligibility to apply to the
2075 department for a Family Empowerment Scholarship. A parent who
2076 chooses to enroll his or her eligible student in a public school
2077 that is different from the school in which the student was
2078 assigned pursuant to s. 1002.31 or enrolls his or her eligible
2079 student in a lab school as defined in s. 1002.32 is eligible for
2080 a scholarship to transport the student as provided in paragraph
2081 (12)(c). The form of such notice shall be provided by the
2082 department, and the school district shall include the provided
2083 form in any normal correspondence with eligible households. Such
2084 notice is limited to once a year.
2085 (b) Upon receipt of a report of an incident, the school
2086 principal, or his or her designee, shall provide a copy of the
2087 report to the parent and investigate the incident to determine
2088 if the incident must be reported as required by s. 1006.147(4).
2089 Within 24 hours after receipt of the report, the principal or
2090 his or her designee shall provide a copy of the report to the
2091 parent of the alleged offender and to the superintendent. Upon
2092 conclusion of the investigation or within 15 days after the
2093 incident was reported, whichever occurs first, the school
2094 district shall notify the parent of the program and offer the
2095 parent an opportunity to request and receive a Family
2096 Empowerment Scholarship.
2097 (c) The school district in which a participating student
2098 resides must notify the student and his or her parent about the
2099 locations and times to take all statewide assessments under s.
2100 1008.22 if the student chooses to participate in such
2101 assessments. Upon the request of the department, a school
2102 district shall coordinate with the department to provide to a
2103 participating private school the statewide assessments
2104 administered under s. 1008.22 and any related materials for
2105 administering the assessments. For a student who participates in
2106 the Family Empowerment Scholarship Program whose parent requests
2107 that the student take the statewide assessments under s.
2108 1008.22, the district in which the student attends a private
2109 school shall provide locations and times to take all statewide
2110 assessments. A school district is responsible for implementing
2111 test administrations at a participating private school,
2112 including the:
2113 1. Provision of training for private school staff on test
2114 security and assessment administration procedures;
2115 2. Distribution of testing materials to a private school;
2116 3. Retrieval of testing materials from a private school;
2117 4. Provision of the required format for a private school to
2118 submit information to the district for test administration and
2119 enrollment purposes; and
2120 5. Provision of any required assistance, monitoring, or
2121 investigation at a private school.
2122 (d)(c) Each school district must publish information about
2123 the Family Empowerment Scholarship Program on the district’s
2124 website homepage, which,. at a minimum, the published
2125 information must include a website link to the Family
2126 Empowerment Scholarship Program published on the Department of
2127 Education website as well as a telephone number and e-mail that
2128 students and parents may use to contact relevant personnel in
2129 the school district to obtain information about the scholarship.
2130 (8)(7) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
2131 shall:
2132 (a) Annually verify the eligibility of nonprofit
2133 scholarship-funding organizations that meet the requirements of
2134 paragraph (2)(e).
2135 (b)(a) Publish and update, as necessary, information on the
2136 department website about the scholarship programs under this
2137 chapter Family Empowerment Scholarship Program, including, but
2138 not limited to, student eligibility criteria, parental
2139 responsibilities, and relevant data.
2140 (c)(b) Cross-check prior to each distribution of funds the
2141 list of participating scholarship students with the public
2142 school enrollment lists before each scholarship payment to avoid
2143 duplication.
2144 (d)(c) Maintain and publish a list of nationally norm
2145 referenced tests identified for purposes of satisfying the
2146 testing requirement in subparagraph (9)(c)1. (8)(c)1. The tests
2147 must meet industry standards of quality in accordance with state
2148 board rule.
2149 (e)(d) Notify eligible nonprofit scholarship-funding
2150 organizations of the deadlines for submitting the verified list
2151 of students determined to be eligible for an initial or renewal
2152 scholarship.
2153 (f)(e) Distribute each student’s scholarship funds on a
2154 quarterly basis to the eligible nonprofit scholarship-funding
2155 organization, to be deposited into the student’s account
2156 Establish deadlines for the receipt of initial applications and
2157 renewal notifications in order to implement the priority order
2158 for scholarship awards pursuant to paragraph (3)(d).
2159 (g) Notify an eligible nonprofit scholarship-funding
2160 organization of any of the organization’s or other eligible
2161 nonprofit scholarship-funding organization’s identified students
2162 who are receiving educational scholarships pursuant to chapter
2163 1002.
2164 (h) Issue a project grant award to a state university, to
2165 which participating private schools must report the scores of
2166 participating students on the nationally norm-referenced tests
2167 or the statewide assessments administered by the private school
2168 in grades 3 through 10. The project term is 2 years, and the
2169 amount of the project is up to $250,000 per year. The project
2170 grant award must be reissued in 2-year intervals in accordance
2171 with this paragraph.
2172 1. The state university must annually report to the
2173 Department of Education on the student performance of
2174 participating students:
2175 a. On a statewide basis. The report shall also include, to
2176 the extent possible, a comparison of scholarship students’
2177 performance to the statewide student performance of public
2178 school students with socioeconomic backgrounds similar to those
2179 of students participating in the scholarship program. To
2180 minimize costs and reduce time required for the state
2181 university’s analysis and evaluation, the Department of
2182 Education shall coordinate with the state university to provide
2183 data in order to conduct analyses of matched students from
2184 public school assessment data and calculate control group
2185 student performance using an agreed-upon methodology; and
2186 b. On an individual school basis. For the 2020-2021 school
2187 year, the annual report must include student performance for
2188 each participating private school in which at least 51 percent
2189 of the total enrolled students in the private school
2190 participated in the Florida Tax Credit Scholarship Program or
2191 the Family Empowerment Scholarship Program. Beginning with the
2192 2021-2022 school year, the annual report must include student
2193 performance for each participating private school in which at
2194 least 51 percent of the total enrolled students in the private
2195 school participated in the Family Empowerment Scholarship
2196 Program. The report shall be according to each participating
2197 private school, and for participating students, in which there
2198 are at least 30 participating students who have scores for tests
2199 administered. If the state university determines that the 30
2200 participating-student cell size may be reduced without
2201 disclosing personally identifiable information, as described in
2202 34 C.F.R. s. 99.12, of a participating student, the state
2203 university may reduce the participating-student cell size, but
2204 the cell size may not be reduced to less than 10 participating
2205 students. The department shall provide each private school’s
2206 prior school year student enrollment information to the state
2207 university no later than June 15 of each year, or as requested
2208 by the state university.
2209 2. The sharing and reporting of student performance data
2210 under this paragraph must be in accordance with the requirements
2211 of ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, the Family
2212 Educational Rights and Privacy Act, and the applicable rules and
2213 regulations issued pursuant thereto, and must be for the sole
2214 purpose of creating the annual report required by subparagraph
2215 1. All parties must preserve the confidentiality of such
2216 information as required by law. The annual report may not
2217 disaggregate data to a level that will identify individual
2218 participating schools, except as required under sub-subparagraph
2219 1.b., or disclose the academic level of individual students.
2220 3. The annual report required by subparagraph 1. must be
2221 published by the Department of Education on its website.
2222 (i) Maintain on its website a list of approved providers,
2223 including eligible postsecondary educational institutions,
2224 eligible private schools, and organizations. The department may
2225 identify or provide links to lists of other approved providers.
2226 (j) Require each organization to verify eligible
2227 expenditures before the distribution of funds for any
2228 expenditures made pursuant to paragraphs (6)(a) and (b). Review
2229 of expenditures made for services specified in paragraphs
2230 (6)(c)-(k) may be completed after the purchase is made.
2231 (k) Require quarterly reports by an eligible nonprofit
2232 scholarship-funding organization regarding the overall number of
2233 students participating in the scholarship program, the number of
2234 home education students participating in the scholarship
2235 program, the number of students attending a private school
2236 participating in the scholarship program, the private schools at
2237 which the students are enrolled, and other information the
2238 department deems necessary.
2239 (l) Provide a process to match the direct certification
2240 list with the scholarship application data submitted by any
2241 nonprofit scholarship-funding organization eligible to receive
2242 the 2.5 percent administrative allowance under paragraph
2243 (11)(k).
2244 (m) Contract with an independent entity to provide an
2245 annual evaluation of the program by:
2246 1. Reviewing the school bullying prevention education
2247 program, school climate, and code of student conduct of each
2248 public school from which 10 or more students transferred to
2249 another public school or private school using the Hope
2250 Scholarship or Family Empowerment Scholarship to determine areas
2251 in the school or school district procedures involving reporting,
2252 investigating, and communicating a parent’s and student’s rights
2253 which are in need of improvement. At a minimum, the review must
2254 include:
2255 a. An assessment of the investigation time and quality of
2256 the response of the school and the school district.
2257 b. An assessment of the effectiveness of communication
2258 procedures with the students involved in an incident, the
2259 students’ parents, and the school and school district personnel.
2260 c. An analysis of school incident and discipline data.
2261 d. The challenges and obstacles relating to implementing
2262 recommendations from the review.
2263 2. Reviewing the school bullying prevention education
2264 program, school climate, and code of student conduct of each
2265 public school to which a student transferred if the student was
2266 from a school identified in subparagraph 1. in order to identify
2267 best practices and make recommendations to the public school at
2268 which the incidents occurred.
2269 3. Surveying the parents of participating students to
2270 determine academic, safety, and school climate satisfaction and
2271 to identify any challenges to or obstacles in addressing an
2272 incident or relating to the use of the scholarship.
2273 (n) Investigate any written complaint of a violation of
2274 this section by a parent, a student, a private school, a public
2275 school, a school district, an organization, a provider, or
2276 another appropriate party in accordance with the process
2277 established under s. 1002.421.
2278 (9)(8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—To be
2279 eligible to participate in the Family Empowerment Scholarship
2280 Program, a private school may be sectarian or nonsectarian and
2281 must:
2282 (a) Comply with all requirements for private schools
2283 participating in state school choice scholarship programs
2284 pursuant to s. 1002.421.
2285 (b) Provide to the organization department all
2286 documentation required for a student’s participation, including
2287 the private school’s and student’s fee schedules, at least 30
2288 days before any quarterly scholarship payment is made for the
2289 student pursuant to paragraph (12)(f) (11)(f). A student is not
2290 eligible to receive a quarterly scholarship payment if the
2291 private school fails to meet this deadline.
2292 (c)1. Annually administer or make provision for students
2293 participating in the program in grades 3 through 10 to take one
2294 of the nationally norm-referenced tests that are identified by
2295 the department pursuant to paragraph (8)(d) (7)(c) or to take
2296 the statewide assessments pursuant to s. 1008.22. Students with
2297 disabilities for whom standardized testing is not appropriate
2298 are exempt from this requirement. A participating private school
2299 shall report a student’s scores to his or her parent. By August
2300 15 of each year, a participating private school must report the
2301 scores of all participating students to a state university as
2302 described in paragraph (8)(h) s. 1002.395(9)(f).
2303 2. Administer the statewide assessments pursuant to s.
2304 1008.22 if the private school chooses to offer the statewide
2305 assessments. A participating private school may choose to offer
2306 and administer the statewide assessments to all students who
2307 attend the private school in grades 3 through 10 and must submit
2308 a request in writing to the department by March 1 of each year
2309 in order to administer the statewide assessments in the
2310 subsequent school year.
2311
2312 If a private school fails to meet the requirements of this
2313 subsection or s. 1002.421, the commissioner may determine that
2314 the private school is ineligible to participate in the
2315 scholarship program.
2316 (10)(9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
2317 PARTICIPATION.—A parent who applies for a Family Empowerment
2318 Scholarship is exercising his or her parental option to
2319 determine the appropriate placement or the services that best
2320 meets the needs of his or her child place his or her child in a
2321 private school.
2322 (a) To satisfy or maintain program eligibility, including
2323 eligibility to receive and spend program payments, the parent
2324 must sign an agreement with the organization and annually submit
2325 a sworn compliance statement to the organization to:
2326 1. Affirm that the student is enrolled in a program that
2327 meets regular school attendance requirements as provided in s.
2328 1003.01(13)(b)-(e).
2329 2. Affirm that the program funds are used only for
2330 authorized purposes serving the student’s educational needs, as
2331 described in subsection (6).
2332 3. Affirm that the parent is responsible for the education
2333 of his or her student by, as applicable:
2334 a. Requiring the student to take an assessment in
2335 accordance with paragraph (9)(c); or
2336 b. Providing an annual evaluation in accordance with s.
2337 1002.41(1)(f).
2338 4. Affirm that the student remains in good standing with
2339 the provider or school if those options are selected by the
2340 parent The parent must select the private school and apply for
2341 the admission of his or her student.
2342 (b) The parent must request the scholarship at least 60
2343 days before the date of the first scholarship payment.
2344 (c) The parent must inform the applicable school district
2345 when the parent withdraws his or her student from a public
2346 school to attend an eligible private school.
2347 (d) Any student participating in the program must remain in
2348 attendance throughout the school year unless excused by the
2349 school for illness or other good cause.
2350 (c)(e) If Before enrolling in a private school, a student
2351 and his or her parent or guardian must meet with the private
2352 school’s principal or the principal’s designee to review the
2353 school’s academic programs and policies, customized educational
2354 programs, code of student conduct, and attendance policies.
2355 (d)(f) The parent shall ensure that a the student
2356 participating in the scholarship program and enrolled in a
2357 private school takes the norm-referenced assessment offered by
2358 the private school. The parent may also choose to have the
2359 student participate in the statewide assessments pursuant to
2360 paragraph (9)(c) (6)(b).
2361 (e)(g) If the parent requests that the student
2362 participating in the program take all statewide assessments
2363 required pursuant to s. 1008.22, the parent is responsible for
2364 transporting the student to the assessment site designated by
2365 the school district.
2366 (h) Upon receipt of a scholarship warrant, the parent to
2367 whom the warrant is issued must restrictively endorse the
2368 warrant to the private school for deposit into the private
2369 school’s account. The parent may not designate any entity or
2370 individual associated with the participating private school as
2371 the parent’s attorney in fact to endorse a scholarship warrant.
2372 A participant who fails to comply with this paragraph forfeits
2373 the scholarship.
2374 (f)(i) The parent must annually renew participation in the
2375 program by the date established by the organization department
2376 pursuant to paragraph (7)(e). A student whose participation in
2377 the program is not renewed may continue to spend scholarship
2378 funds that are in his or her account from prior years unless the
2379 account must be closed pursuant to paragraph (4)(b).
2380 (g) The parent is responsible for procuring the services
2381 necessary to educate the student. If a parent does not procure
2382 the necessary educational services for the student and the
2383 student’s account has been inactive for 2 consecutive fiscal
2384 years, the student is ineligible and the student’s account must
2385 be closed pursuant to paragraph (4)(b).
2386 (h) The parent is responsible for all eligible expenses in
2387 excess of the Family Empowerment Scholarship.
2388 (i) The parent may not transfer any prepaid college plan or
2389 college savings plan funds contributed pursuant to paragraph
2390 (6)(e) to another beneficiary while the plan contains funds
2391 contributed pursuant to this section.
2392 (j) The parent may not receive a payment, refund, or rebate
2393 from an approved provider of any services under this program.
2394
2395 A participant who fails to comply with this subsection forfeits
2396 the Family Empowerment Scholarship.
2397 (11)(10) OBLIGATIONS OF ELIGIBLE SCHOLARSHIP-FUNDING
2398 ORGANIZATIONS.—An eligible nonprofit scholarship-funding
2399 organization:
2400 (a) Must comply with the antidiscrimination provisions of
2401 42 U.S.C. s. 2000d.
2402 (b) Must comply with the following background check
2403 requirements:
2404 1. All owners and operators as defined in subparagraph
2405 (2)(k)1., before employment or engagement to provide services,
2406 are subject to a level 2 background screening as provided under
2407 chapter 435. The fingerprints for the background screening must
2408 be electronically submitted to the Department of Law Enforcement
2409 and can be taken by an authorized law enforcement agency or by
2410 an employee of the eligible nonprofit scholarship-funding
2411 organization or a private company who is trained to take
2412 fingerprints. However, the complete set of fingerprints of an
2413 owner or operator may not be taken by the owner or operator. The
2414 results of the state and national criminal history check must be
2415 provided to the Department of Education for screening under
2416 chapter 435. The cost of the background screening may be borne
2417 by the eligible nonprofit scholarship-funding organization or
2418 the owner or operator.
2419 2. Every 5 years following employment or engagement to
2420 provide services or association with an eligible nonprofit
2421 scholarship-funding organization, each owner or operator must
2422 meet level 2 screening standards as described in s. 435.04, at
2423 which time the nonprofit scholarship-funding organization shall
2424 request the Department of Law Enforcement to forward the
2425 fingerprints to the Federal Bureau of Investigation for level 2
2426 screening. If the fingerprints of an owner or operator are not
2427 retained by the Department of Law Enforcement under subparagraph
2428 3., the owner or operator must electronically file a complete
2429 set of fingerprints with the Department of Law Enforcement. Upon
2430 submission of fingerprints for this purpose, the eligible
2431 nonprofit scholarship-funding organization shall request that
2432 the Department of Law Enforcement forward the fingerprints to
2433 the Federal Bureau of Investigation for level 2 screening, and
2434 the fingerprints must be retained by the Department of Law
2435 Enforcement under subparagraph 3.
2436 3. Fingerprints submitted to the Department of Law
2437 Enforcement as required by this paragraph must be retained by
2438 the Department of Law Enforcement in a manner approved by rule
2439 and entered in the statewide automated biometric identification
2440 system authorized by s. 943.05(2)(b). The fingerprints must
2441 continue to be available for all purposes and uses authorized
2442 for arrest fingerprints entered in the statewide automated
2443 biometric identification system pursuant to s. 943.051.
2444 4. The Department of Law Enforcement shall search all
2445 arrest fingerprints received under s. 943.051 against the
2446 fingerprints retained in the statewide automated biometric
2447 identification system under subparagraph 3. Any arrest record
2448 that is identified with an owner’s or operator’s fingerprints
2449 must be reported to the Department of Education. The Department
2450 of Education shall participate in this search process by paying
2451 an annual fee to the Department of Law Enforcement and by
2452 informing the Department of Law Enforcement of any change in the
2453 employment, engagement, or association status of the owners or
2454 operators whose fingerprints are retained under subparagraph 3.
2455 The Department of Law Enforcement shall adopt a rule setting the
2456 amount of the annual fee to be imposed upon the Department of
2457 Education for performing these services and establishing the
2458 procedures for the retention of owner or operator fingerprints
2459 and the dissemination of search results. The fee may be borne by
2460 the owner or operator of the nonprofit scholarship-funding
2461 organization.
2462 5. A nonprofit scholarship-funding organization whose owner
2463 or operator fails the level 2 background screening is not
2464 eligible to provide scholarships under this section.
2465 6. A nonprofit scholarship-funding organization whose owner
2466 or operator in the last 7 years has filed for personal
2467 bankruptcy or corporate bankruptcy in a corporation of which he
2468 or she owned more than 20 percent is not eligible to provide
2469 scholarships under this section.
2470 7. In addition to the offenses listed in s. 435.04, a
2471 person required to undergo background screening pursuant to this
2472 part or authorizing statutes may not have an arrest awaiting
2473 final disposition for, must not have been found guilty of, or
2474 entered a plea of nolo contendere to, regardless of
2475 adjudication, and must not have been adjudicated delinquent, and
2476 the record must not have been sealed or expunged for, any of the
2477 following offenses or any similar offense of another
2478 jurisdiction:
2479 a. Any authorizing statutes, if the offense was a felony.
2480 b. This chapter, if the offense was a felony.
2481 c. Section 409.920, relating to Medicaid provider fraud.
2482 d. Section 409.9201, relating to Medicaid fraud.
2483 e. Section 741.28, relating to domestic violence.
2484 f. Section 817.034, relating to fraudulent acts through
2485 mail, wire, radio, electromagnetic, photoelectronic, or
2486 photooptical systems.
2487 g. Section 817.234, relating to false and fraudulent
2488 insurance claims.
2489 h. Section 817.505, relating to patient brokering.
2490 i. Section 817.568, relating to criminal use of personal
2491 identification information.
2492 j. Section 817.60, relating to obtaining a credit card
2493 through fraudulent means.
2494 k. Section 817.61, relating to fraudulent use of credit
2495 cards, if the offense was a felony.
2496 l. Section 831.01, relating to forgery.
2497 m. Section 831.02, relating to uttering forged instruments.
2498 n. Section 831.07, relating to forging bank bills, checks,
2499 drafts, or promissory notes.
2500 o. Section 831.09, relating to uttering forged bank bills,
2501 checks, drafts, or promissory notes.
2502 p. Section 831.30, relating to fraud in obtaining medicinal
2503 drugs.
2504 q. Section 831.31, relating to the sale, manufacture,
2505 delivery, or possession with the intent to sell, manufacture, or
2506 deliver any counterfeit controlled substance, if the offense was
2507 a felony.
2508 (c) May not have an owner or operator who owns or operates
2509 an eligible private school that is participating in the
2510 scholarship program.
2511 (d) Shall establish and maintain separate accounts for each
2512 eligible student. For each account, the organization must
2513 maintain a record of accrued interest that is retained in the
2514 student’s account and available only for authorized program
2515 expenditures.
2516 (e) May not restrict or reserve scholarships for use at a
2517 particular private school or provide scholarships to a child of
2518 an owner or operator.
2519 (f) Must provide to the Auditor General and the Department
2520 of Education a report on the results of an annual financial
2521 audit of its accounts and records conducted by an independent
2522 certified public accountant in accordance with auditing
2523 standards generally accepted in the United States, government
2524 auditing standards, and rules promulgated by the Auditor
2525 General. The audit report must include a report on financial
2526 statements presented in accordance with generally accepted
2527 accounting principles. Audit reports must be provided to the
2528 Auditor General and the Department of Education within 180 days
2529 after completion of the eligible nonprofit scholarship-funding
2530 organization’s fiscal year. The Auditor General shall review all
2531 audit reports submitted pursuant to this paragraph. The Auditor
2532 General shall request any significant items that were omitted in
2533 violation of a rule adopted by the Auditor General. The items
2534 must be provided within 45 days after the date of the request.
2535 If the scholarship-funding organization does not comply with the
2536 Auditor General’s request, the Auditor General shall notify the
2537 Legislative Auditing Committee.
2538 (g)1.a. Must use agreed-upon procedures that uniformly
2539 apply to all private schools and determine, at a minimum,
2540 whether the private school has been verified as eligible by the
2541 Department of Education under s. 1002.421; has an adequate
2542 accounting system, system of financial controls, and process for
2543 deposit and classification of scholarship funds; and has
2544 properly expended scholarship funds for education-related
2545 expenses.
2546 b. Must participate in a joint review of the agreed-upon
2547 procedures and guidelines under sub-subparagraph a., by February
2548 of each biennium, if the scholarship-funding organization
2549 provided more than $250,000 in scholarship funds to an eligible
2550 private school under this chapter during the state fiscal year
2551 preceding the biennial review. If the procedures and guidelines
2552 are revised, the revisions must be provided to private schools
2553 and the Commissioner of Education by March 15 of the year in
2554 which the revisions were completed. The revised agreed-upon
2555 procedures take effect the subsequent school year.
2556 c. Must monitor the compliance of a private school with s.
2557 1002.421(1)(q) if the scholarship-funding organization provided
2558 the majority of the scholarship funding to the school. For each
2559 private school subject to s. 1002.421(1)(q), the appropriate
2560 scholarship-funding organization shall annually notify the
2561 Commissioner of Education by October 30 of:
2562 (I) A private school’s failure to submit a report required
2563 under s. 1002.421(1)(q); or
2564 (II) Any material exceptions set forth in the report
2565 required under s. 1002.421(1)(q).
2566 2. Must seek input from the accrediting associations that
2567 are members of the Florida Association of Academic Nonpublic
2568 Schools and the Department of Education when conducting a joint
2569 review of the procedures and guidelines under sub-subparagraph
2570 1.b.
2571 (h) Must establish a date by which the parent of a
2572 participating student must confirm continuing participation in
2573 the program.
2574 (i)(a) Shall verify the household income level of students
2575 pursuant to subparagraph (3)(a)1. and submit the verified list
2576 of students and related documentation to the department.
2577 (j)(b) Shall award initial and renewal scholarships to
2578 eligible students in priority order pursuant to subsection (3)
2579 and notify parents of their receipt of a scholarship paragraph
2580 (3)(d). The eligible nonprofit scholarship-funding organization
2581 shall implement the deadlines established by the department
2582 pursuant to paragraphs (7)(d) and (e).
2583 (k)(c) May, from eligible contributions received pursuant
2584 to s. 1002.395(6)(j)1., use an amount not to exceed 2.5 1
2585 percent of the total amount of all scholarships awarded under
2586 this section for administrative expenses associated with
2587 performing functions under this section. Such administrative
2588 expense amount is considered within the 3 percent limit on the
2589 total amount an organization may use to administer scholarships
2590 under this chapter.
2591 (l) Must verify qualifying educational expenditures
2592 pursuant to the requirement of paragraph (8)(j) and must request
2593 the return of any funds used for unauthorized purposes.
2594 (m) Must return any remaining program funds to the
2595 department pursuant to paragraph (4)(b).
2596 (n) Must document each scholarship student’s eligibility
2597 pursuant to subsection (3) for a fiscal year before granting a
2598 scholarship for that fiscal year. A student is ineligible for a
2599 scholarship if the student’s account has been inactive for 2
2600 fiscal years and the student’s account has been closed pursuant
2601 to paragraph (4)(b).
2602 (o) Must allow a student who meets the requirements of
2603 subparagraph (3)(a)2. or a dependent child of a parent who is a
2604 member of the United States Armed Forces to apply for a
2605 scholarship at any time.
2606 (p)(d) Must, in a timely manner, submit any information
2607 requested by the department relating to the scholarship under
2608 this section.
2609 (q) Must establish a date by which the parent of a
2610 participating student must confirm continuing participation in
2611 the program.
2612 (r) Must prepare and submit quarterly reports to the
2613 department pursuant to paragraph (8)(k).
2614 (s)(e) Must notify the department about any violation of
2615 this section by a parent or a private school.
2616 (12)(11) SCHOLARSHIP FUNDING AND PAYMENT.—
2617 (a) The scholarship is established for up to 18,000
2618 students annually beginning in the 2019-2020 school year.
2619 Beginning in the 2020-2021 school year, the maximum number of
2620 student FTE students participating in the scholarship program
2621 under this section shall annually increase by 1.0 percent of the
2622 state’s total public school student FTE student enrollment. A
2623 student who received a Florida Tax Credit Scholarship or a Hope
2624 Scholarship in the 2020-2021 school year and who meets the
2625 eligibility requirements in subsection (3) in the 2021-2022
2626 school year is eligible for a Family Empowerment Scholarship in
2627 the 2021-2022 school year. The scholarship may not be included
2628 in the maximum number of student FTE authorized to participate
2629 in the program under this paragraph.
2630 (b) The scholarship amount provided to a student for any
2631 single school year shall be for tuition and fees for an eligible
2632 private school, not to exceed annual limits, which shall be
2633 determined in accordance with this paragraph. The calculated
2634 scholarship amount for a student participating in the program
2635 must to attend an eligible private school shall be based upon
2636 the grade level and school district in which the student was
2637 assigned as 97.5 95 percent of the funds per unweighted full
2638 time equivalent in the Florida Education Finance Program for a
2639 student in the basic program established pursuant to s.
2640 1011.62(1)(c)1., plus a per-full-time equivalent share of funds
2641 for all categorical programs, as provided in the General
2642 Appropriations Act except for the Exceptional Student Education
2643 Guaranteed Allocation.
2644 (c) A student who is eligible for a Family Empowerment
2645 Scholarship is eligible for a transportation award limited to
2646 $750, if the student is enrolled in a Florida public school that
2647 is different from the school to which the student was assigned
2648 pursuant to s. 1002.31 or is enrolled in a lab school as defined
2649 in s. 1002.32 The amount of the Family Empowerment Scholarship
2650 shall be the calculated amount or the amount of the private
2651 school’s tuition and fees, whichever is less. The amount of any
2652 assessment fee required by the participating private school may
2653 be paid from the total amount of the scholarship.
2654 (d) At the time of each Florida Education Finance Program
2655 student membership survey, the scholarship-funding organization
2656 shall report to the Department of Education student enrollment,
2657 FTE, and total award amounts by county, delineated by FEFP
2658 program, and grade for The school district shall report all
2659 students who are participating in attending a private school
2660 under this program. The students attending private schools on
2661 Family Empowerment Scholarships shall be reported separately
2662 from other students reported For the purposes of this paragraph,
2663 an FTE shall be equal to four quarterly scholarship payments the
2664 Florida Education Finance Program.
2665 (e) Following notification on July 1, September 1, December
2666 1, and or February 1 of the number of program participants, the
2667 department shall transfer, from general revenue funds only, the
2668 amount calculated pursuant to paragraph (b) to a separate
2669 account for the scholarship program for quarterly disbursement
2670 to parents of participating students. For a student exiting a
2671 Department of Juvenile Justice commitment program who chooses to
2672 participate in the scholarship program, the amount of the Family
2673 Empowerment Scholarship calculated pursuant to paragraph (b)
2674 must be transferred from the school district in which the
2675 student last attended a public school before commitment to the
2676 Department of Juvenile Justice. When a student enters the
2677 scholarship program, the department must receive all
2678 documentation required for the student’s participation,
2679 including the private school’s and the student’s fee schedules,
2680 at least 30 days before the first quarterly scholarship payment
2681 is made for the student.
2682 (f) Upon notification from the organization that an
2683 application has been approved for the program, the department
2684 shall release the student’s scholarship funds to the
2685 organization, to be deposited into the student’s account by the
2686 department that it has received the documentation required under
2687 paragraph (e), the Chief Financial Officer shall make
2688 scholarship payments in four equal amounts no later than
2689 September 1, November 1, February 1, and April 1 of each school
2690 year in which the scholarship is in force. The initial payment
2691 shall be made after department verification of admission
2692 acceptance, and subsequent payments shall be made upon
2693 verification of continued enrollment and attendance at the
2694 private school. Payment must be by individual warrant made
2695 payable to the student’s parent and mailed by the department to
2696 the private school of the parent’s choice, and the parent shall
2697 restrictively endorse the warrant to the private school for
2698 deposit into the account of the private school.
2699 (g) Accrued interest in the student’s account is in
2700 addition to, and not part of, the awarded funds. Program funds
2701 include both the awarded funds and accrued interest Subsequent
2702 to each scholarship payment, the department shall request from
2703 the Department of Financial Services a sample of endorsed
2704 warrants to review and confirm compliance with endorsement
2705 requirements.
2706 (h) The organization may develop a system for payment of
2707 benefits by funds transfer, including, but not limited to, debit
2708 cards, electronic payment cards, or any other means of payment
2709 that the department deems to be commercially viable or cost
2710 effective. A student’s scholarship award may not be reduced for
2711 debit card or electronic payment fees. Commodities or services
2712 related to the development of such a system must be procured by
2713 competitive solicitation unless they are purchased from a state
2714 term contract pursuant to s. 287.056.
2715 (i) Moneys received pursuant to this section do not
2716 constitute taxable income to the qualified student or parent of
2717 the qualified student.
2718 (13) OBLIGATIONS OF THE AUDITOR GENERAL.—
2719 (a) At least once every 3 years, the Auditor General shall
2720 conduct an operational audit of accounts and records of each
2721 organization that participates in the program. As part of this
2722 audit, the Auditor General shall verify, at a minimum, the total
2723 number of students served and the eligibility of reimbursements
2724 made by the organization and transmit that information to the
2725 department. The Auditor General shall provide the commissioner
2726 with a copy of each annual operational audit performed pursuant
2727 to this subsection within 10 days after the audit is finalized.
2728 (b) The Auditor General shall notify the department of any
2729 organization that fails to comply with a request for
2730 information.
2731 (14) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
2732 APPLICATION.—In order to participate in the scholarship program
2733 created under this section, a charitable organization that seeks
2734 to be a nonprofit scholarship-funding organization shall submit
2735 an application for initial approval or renewal to the Office of
2736 Independent Education and Parental Choice no later than
2737 September 1 of each year before the school year for which the
2738 organization intends to offer scholarships.
2739 (a) An application for initial approval must include:
2740 1. A copy of the organization’s incorporation documents and
2741 registration with the Division of Corporations of the Department
2742 of State.
2743 2. A copy of the organization’s Internal Revenue Service
2744 determination letter as an s. 501(c)(3) not-for-profit
2745 organization.
2746 3. A description of the organization’s financial plan that
2747 demonstrates sufficient funds to operate throughout the school
2748 year.
2749 4. A description of the geographic region that the
2750 organization intends to serve and an analysis of the demand and
2751 unmet need for eligible students in that area.
2752 5. The organization’s organizational chart.
2753 6. A description of the criteria and methodology that the
2754 organization will use to evaluate scholarship eligibility.
2755 7. A description of the application process, including
2756 deadlines and any associated fees.
2757 8. A description of the deadlines for attendance
2758 verification and scholarship payments.
2759 9. A copy of the organization’s policies on conflict of
2760 interest and whistleblowers.
2761 10. A copy of a surety bond or letter of credit to secure
2762 the faithful performance of the obligations of the eligible
2763 nonprofit scholarship-funding organization in accordance with
2764 this section in an amount equal to 25 percent of the scholarship
2765 funds anticipated for each school year or $100,000, whichever is
2766 greater. The surety bond or letter of credit must specify that
2767 any claim against the bond or letter of credit may be made only
2768 by an eligible nonprofit scholarship-funding organization to
2769 provide scholarships to and on behalf of students who would have
2770 had scholarships funded if it were not for the diversion of
2771 funds giving rise to the claim against the bond or letter of
2772 credit.
2773 (b) In addition to the information required by
2774 subparagraphs (a)1.-10., an application for renewal must
2775 include:
2776 1. A surety bond or letter of credit to secure the faithful
2777 performance of the obligations of the eligible nonprofit
2778 scholarship-funding organization in accordance with this section
2779 equal to the amount of undisbursed donations held by the
2780 organization based on the annual report submitted pursuant to
2781 paragraph (11)(r). The amount of the surety bond or letter of
2782 credit must be at least $100,000, but not more than $25 million.
2783 The surety bond or letter of credit must specify that any claim
2784 against the bond or letter of credit may be made only by an
2785 eligible nonprofit scholarship-funding organization to provide
2786 scholarships to and on behalf of students who would have had
2787 scholarships funded if it were not for the diversion of funds
2788 giving rise to the claim against the bond or letter of credit.
2789 2. The organization’s completed Internal Revenue Service
2790 Form 990 submitted no later than November 30 of the year before
2791 the school year that the organization intends to offer the
2792 scholarships, notwithstanding the September 1 application
2793 deadline.
2794 3. A copy of the statutorily required audit to the
2795 Department of Education and Auditor General.
2796 4. An annual report that includes:
2797 a. The number of students who completed applications, by
2798 county and by grade.
2799 b. The number of students who were approved for
2800 scholarships, by county and by grade.
2801 c. The number of students who received funding for
2802 scholarships within each funding category, by county and by
2803 grade.
2804 d. The amount of funds received, the amount of funds
2805 distributed in scholarships, and an accounting of remaining
2806 funds and the obligation of those funds.
2807 e. A detailed accounting of how the organization spent the
2808 administrative funds allowable under paragraph (11)(k).
2809 (c) In consultation with the Department of Revenue and the
2810 Chief Financial Officer, the Office of Independent Education and
2811 Parental Choice shall review the application. The Department of
2812 Education shall notify the organization in writing of any
2813 deficiencies within 30 days after receipt of the application and
2814 allow the organization 30 days to correct any deficiencies.
2815 (d) Within 30 days after receipt of the finalized
2816 application by the Office of Independent Education and Parental
2817 Choice, the Commissioner of Education shall recommend approval
2818 or disapproval of the application to the State Board of
2819 Education. The State Board of Education shall consider the
2820 application and recommendation at the next scheduled meeting,
2821 adhering to appropriate meeting notice requirements. If the
2822 State Board of Education disapproves the organization’s
2823 application, it shall provide the organization with a written
2824 explanation of that determination. The State Board of
2825 Education’s action is not subject to chapter 120.
2826 (e) If the State Board of Education disapproves the renewal
2827 of a nonprofit scholarship-funding organization, the
2828 organization must notify the affected eligible students and
2829 parents of the decision within 15 days after disapproval. An
2830 eligible student affected by the disapproval of an
2831 organization’s participation remains eligible under this section
2832 until the end of the school year in which the organization was
2833 disapproved. The student must apply and be accepted by another
2834 eligible nonprofit scholarship-funding organization for the
2835 upcoming school year. The student must be given priority in
2836 accordance with paragraph (3)(d).
2837 (f) All remaining eligible student accounts with funds held
2838 by a nonprofit scholarship-funding organization that is
2839 disapproved for participation must be transferred to the
2840 student’s account established at the eligible nonprofit
2841 scholarship-funding organization accepting the student. All
2842 transferred funds must be deposited by each eligible nonprofit
2843 scholarship-funding organization receiving such funds into the
2844 student’s scholarship account. All other remaining funds must be
2845 transferred to the department. All transferred amounts received
2846 by any eligible nonprofit scholarship-funding organization must
2847 be separately disclosed in the annual financial audit required
2848 under subsection (11).
2849 (g) A nonprofit scholarship-funding organization is a
2850 renewing organization if it maintains continuous approval and
2851 participation in the program. An organization that chooses not
2852 to participate for 1 year or more or is disapproved to
2853 participate for 1 year or more must submit an application for
2854 initial approval in order to participate in the program again.
2855 (h) The State Board of Education shall adopt rules
2856 providing guidelines for receiving, reviewing, and approving
2857 applications for new and renewing nonprofit scholarship-funding
2858 organizations. The rules must include a process for compiling
2859 input and recommendations from the Chief Financial Officer, the
2860 Department of Revenue, and the Department of Education. The
2861 rules must also require that the nonprofit scholarship-funding
2862 organization make a brief presentation to assist the State Board
2863 of Education in its decision.
2864 (i) A state university or an independent college or
2865 university that is eligible to participate in the William L.
2866 Boyd, IV, Effective Access to Student Education Grant Program,
2867 is located and chartered in this state, is not for profit, and
2868 is accredited by the Commission on Colleges of the Southern
2869 Association of Colleges and Schools is exempt from the initial
2870 or renewal application process, but must file a registration
2871 notice with the Department of Education to be an eligible
2872 nonprofit scholarship-funding organization. The State Board of
2873 Education shall adopt rules that identify the procedure for
2874 filing the registration notice with the department. The rules
2875 must identify appropriate reporting requirements for fiscal,
2876 programmatic, and performance accountability purposes consistent
2877 with this section, but may not exceed the requirements for
2878 eligible nonprofit scholarship-funding organizations for
2879 charitable organizations.
2880 (15)(12) LIABILITY.—No liability shall arise on the part of
2881 the state based on the award or use of a Family Empowerment
2882 Scholarship.
2883 (16)(13) SCOPE OF AUTHORITY.—The inclusion of eligible
2884 private schools and private providers within the options
2885 available to Florida public school students does not expand the
2886 regulatory authority of the state, its officers, or any school
2887 district to impose any additional regulation of private schools
2888 beyond those reasonably necessary to enforce requirements
2889 expressly set forth in this section.
2890 (17)(14) RULES.—The State Board of Education shall adopt
2891 rules pursuant to ss. 120.536(1) and 120.54 to administer this
2892 section. The state board rules must include a requirement that
2893 the department work collaboratively with an approved
2894 scholarship-funding organization to expedite the process for the
2895 verification and reporting obligations specified under
2896 subsection (11) (10).
2897 (15) IMPLEMENTATION SCHEDULE FOR THE 2019-2020 SCHOOL
2898 YEAR.—Notwithstanding the provisions of this section related to
2899 notification requirements and eligibility timelines, for the
2900 2019-2020 school year:
2901 (a) A student is eligible for a Family Empowerment
2902 Scholarship under this section if the student’s parent has
2903 obtained acceptance of the student’s admission to a private
2904 school that is eligible for the program under subsection (8),
2905 and the parent has requested a scholarship from the Department
2906 of Education no later than August 15, 2019. The request must be
2907 communicated directly to the department in a manner that creates
2908 a written or electronic record of the request and the date of
2909 receipt of the request.
2910 (b) The department shall expedite the publication of
2911 information relevant to the Family Empowerment Scholarship
2912 Program on the department’s website, including, but not limited
2913 to, the eligibility criteria for students to qualify for the
2914 scholarship under this section and how parents may request the
2915 scholarship. The department must immediately notify the school
2916 district of the parent’s intent upon receipt of the parent’s
2917 request.
2918 (c) Upon notification by the department that it has
2919 received the documentation required under paragraph (10)(a), the
2920 Chief Financial Officer shall make the first quarter payment of
2921 scholarships no later than October 1, 2019.
2922
2923 This subsection shall expire June 30, 2020.
2924 Section 20. Section 1002.395, Florida Statutes, is amended
2925 to read:
2926 1002.395 Florida K-12 Education Funding Tax Credit
2927 Scholarship Program.—
2928 (1) FINDINGS AND PURPOSE.—
2929 (a) The Legislature finds that:
2930 1. It has the inherent power to determine subjects of
2931 taxation for general or particular public purposes.
2932 2. Expanding educational opportunities and improving the
2933 quality of educational services within the state are valid
2934 public purposes that the Legislature may promote using its
2935 sovereign power to determine subjects of taxation and exemptions
2936 from taxation.
2937 3. Ensuring that all parents, regardless of means, may
2938 exercise and enjoy their basic right to educate their children
2939 as they see fit is a valid public purpose that the Legislature
2940 may promote using its sovereign power to determine subjects of
2941 taxation and exemptions from taxation.
2942 4. Expanding educational opportunities and the healthy
2943 competition they promote are critical to improving the quality
2944 of education in the state and to ensuring that all children
2945 receive the high-quality education to which they are entitled.
2946 (b) The purpose of this section is to:
2947 1. Enable taxpayers to designate portions of certain tax
2948 payments as make private, voluntary contributions to K-12
2949 education funding to nonprofit scholarship-funding organizations
2950 in order to promote the general welfare.
2951 2. Provide taxpayers who wish to help parents with limited
2952 resources exercise their basic right to educate their children
2953 as they see fit with a means to do so.
2954 3. Promote the general welfare by expanding educational
2955 opportunities for children of families that have limited
2956 financial resources.
2957 4. Enable children in this state to achieve a greater level
2958 of excellence in their education.
2959 5. Improve the quality of education in this state, both by
2960 expanding educational opportunities for children and by creating
2961 incentives for schools to achieve excellence.
2962 (c) The purpose of this section is not to prescribe the
2963 standards or curriculum for private schools. A private school
2964 retains the authority to determine its own standards and
2965 curriculum.
2966 (2) DEFINITIONS.—As used in this section, the term:
2967 (a) “Annual tax credit amount” means, for any state fiscal
2968 year, the sum of the amount of tax credits approved under
2969 paragraph (5)(b), including tax credits to be taken under s.
2970 220.1875 or s. 624.51055, which are approved for a taxpayer
2971 whose taxable year begins on or after January 1 of the calendar
2972 year preceding the start of the applicable state fiscal year.
2973 (b) “Department” means the Department of Revenue.
2974 (c) “Direct certification list” means the certified list of
2975 children who qualify for the food assistance program, the
2976 Temporary Assistance to Needy Families Program, or the Food
2977 Distribution Program on Indian Reservations provided to the
2978 Department of Education by the Department of Children and
2979 Families.
2980 (b)(d) “Division” means the Division of Alcoholic Beverages
2981 and Tobacco of the Department of Business and Professional
2982 Regulation.
2983 (c)(e) “Eligible contribution” means the taxes, or a
2984 portion thereof, remitted by the taxpayer to the department or
2985 the division which the taxpayer elects to designate for K-12
2986 education funding a monetary contribution from a taxpayer,
2987 subject to the restrictions provided in this section, to an
2988 eligible nonprofit scholarship-funding organization. The
2989 taxpayer making the contribution may not designate a specific
2990 child as the beneficiary of the contribution.
2991 (f) “Eligible nonprofit scholarship-funding organization”
2992 means a state university; or an independent college or
2993 university that is eligible to participate in the William L.
2994 Boyd, IV, Effective Access to Student Education Grant Program,
2995 located and chartered in this state, is not for profit, and is
2996 accredited by the Commission on Colleges of the Southern
2997 Association of Colleges and Schools; or is a charitable
2998 organization that:
2999 1. Is exempt from federal income tax pursuant to s.
3000 501(c)(3) of the Internal Revenue Code;
3001 2. Is a Florida entity formed under chapter 605, chapter
3002 607, or chapter 617 and whose principal office is located in the
3003 state; and
3004 3. Complies with subsections (6) and (15).
3005 (g) “Eligible private school” means a private school, as
3006 defined in s. 1002.01(2), located in Florida which offers an
3007 education to students in any grades K-12 and that meets the
3008 requirements in subsection (8).
3009 (h) “Household income” has the same meaning as the term
3010 “income” as defined in the Income Eligibility Guidelines for
3011 free and reduced price meals under the National School Lunch
3012 Program in 7 C.F.R. part 210 as published in the Federal
3013 Register by the United States Department of Agriculture.
3014 (i) “Owner or operator” includes:
3015 1. An owner, president, officer, or director of an eligible
3016 nonprofit scholarship-funding organization or a person with
3017 equivalent decisionmaking authority over an eligible nonprofit
3018 scholarship-funding organization.
3019 2. An owner, operator, superintendent, or principal of an
3020 eligible private school or a person with equivalent
3021 decisionmaking authority over an eligible private school.
3022 (j) “Tax credit cap amount” means the maximum annual tax
3023 credit amount that the department may approve for a state fiscal
3024 year.
3025 (k) “Unweighted FTE funding amount” means the statewide
3026 average total funds per unweighted full-time equivalent funding
3027 amount that is incorporated by reference in the General
3028 Appropriations Act, or any subsequent special appropriations
3029 act, for the applicable state fiscal year.
3030 (3) PROGRAM; INITIAL SCHOLARSHIP ELIGIBILITY.—
3031 (a) The Florida Tax Credit Scholarship Program is
3032 established.
3033 (b) A student is eligible for a Florida tax credit
3034 scholarship under this section if the student meets one or more
3035 of the following criteria:
3036 1. The student is on the direct certification list or the
3037 student’s household income level does not exceed 260 percent of
3038 the federal poverty level; or
3039 2. The student is currently placed, or during the previous
3040 state fiscal year was placed, in foster care or in out-of-home
3041 care as defined in s. 39.01.
3042
3043 Priority must be given to a student whose household income level
3044 does not exceed 185 percent of the federal poverty level or who
3045 is in foster care or out-of-home care. A student who initially
3046 receives a scholarship based on eligibility under this paragraph
3047 remains eligible to participate until he or she graduates from
3048 high school or attains the age of 21 years, whichever occurs
3049 first, regardless of the student’s household income level. A
3050 sibling of a student who is participating in the scholarship
3051 program under this subsection is eligible for a scholarship if
3052 the student resides in the same household as the sibling.
3053 (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
3054 a scholarship while he or she is:
3055 (a) Enrolled in a school operating for the purpose of
3056 providing educational services to youth in Department of
3057 Juvenile Justice commitment programs;
3058 (b) Receiving a scholarship from another eligible nonprofit
3059 scholarship-funding organization under this section;
3060 (c) Receiving an educational scholarship pursuant to
3061 chapter 1002;
3062 (d) Participating in a home education program as defined in
3063 s. 1002.01(1);
3064 (e) Participating in a private tutoring program pursuant to
3065 s. 1002.43;
3066 (f) Participating in a virtual school, correspondence
3067 school, or distance learning program that receives state funding
3068 pursuant to the student’s participation unless the participation
3069 is limited to no more than two courses per school year; or
3070 (g) Enrolled in the Florida School for the Deaf and the
3071 Blind.
3072 (5) K-12 EDUCATION SCHOLARSHIP FUNDING TAX CREDITS;
3073 LIMITATIONS.—
3074 (a)1. The tax credit cap amount is $229 million in the
3075 2012-2013 state fiscal year.
3076 2. In the 2013-2014 state fiscal year and each state fiscal
3077 year thereafter, the tax credit cap amount is the tax credit cap
3078 amount in the prior state fiscal year. However, in any state
3079 fiscal year when the annual tax credit amount for the prior
3080 state fiscal year is equal to or greater than 90 percent of the
3081 tax credit cap amount applicable to that state fiscal year, the
3082 tax credit cap amount shall increase by 25 percent. The
3083 Department of Education and Department of Revenue shall publish
3084 on their websites information identifying the tax credit cap
3085 amount when it is increased pursuant to this subparagraph.
3086 (a)(b) A taxpayer may elect to make eligible contributions
3087 submit an application to the department or the division for a
3088 tax credit or credits under one or more of s. 211.0251, s.
3089 212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. For
3090 elections related to taxes imposed under chapter 211, chapter
3091 212, or chapter 561, the taxpayer shall make the election on a
3092 return filed with the department or the division. For elections
3093 related to taxes imposed under chapter 200 or chapter 624, the
3094 taxpayer shall make the election when making the estimated
3095 payment.
3096 (b) The taxpayer shall specify the amount of the eligible
3097 contribution, which amount may not exceed:
3098 1. For elections under s. 211.0251, 50 percent of the tax
3099 due on the return on which the election is made.
3100 2. For elections under s. 212.1831, 100 percent of the tax
3101 due on the return on which the election is made.
3102 3. For elections under s. 220.1875, 25 percent of the final
3103 tax liability shown on the taxpayer’s Florida Corporate Income
3104 Tax Return for the prior taxable year.
3105 4. For elections under s. 561.1211, 90 percent of the tax
3106 due on the return on which the election is made.
3107 5. For elections under s. 624.51055, 33 percent of the tax
3108 due for the prior taxable year under s. 624.509(1) after
3109 deducting from such tax the prior year’s deductions for
3110 assessments made pursuant to s. 440.51; credits for taxes paid
3111 under ss. 175.101 and 185.08; credits for income taxes paid
3112 under chapter 220; and the credit allowed under s. 624.509(5),
3113 as such credit is limited by s. 624.509(6).
3114 1. The taxpayer shall specify in the application each tax
3115 for which the taxpayer requests a credit and the applicable
3116 taxable year for a credit under s. 220.1875 or s. 624.51055 or
3117 the applicable state fiscal year for a credit under s. 211.0251,
3118 s. 212.1831, or s. 561.1211. For purposes of s. 220.1875, a
3119 taxpayer may apply for a credit to be used for a prior taxable
3120 year before the date the taxpayer is required to file a return
3121 for that year pursuant to s. 220.222. For purposes of s.
3122 624.51055, a taxpayer may apply for a credit to be used for a
3123 prior taxable year before the date the taxpayer is required to
3124 file a return for that prior taxable year pursuant to ss.
3125 624.509 and 624.5092. The department shall approve tax credits
3126 on a first-come, first-served basis and must obtain the
3127 division’s approval before approving a tax credit under s.
3128 561.1211.
3129 2. Within 10 days after approving or denying an
3130 application, the department shall provide a copy of its approval
3131 or denial letter to the eligible nonprofit scholarship-funding
3132 organization specified by the taxpayer in the application.
3133 (c) If a tax credit approved under paragraph (b) is not
3134 fully used within the specified state fiscal year for credits
3135 under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes
3136 due for the specified taxable year for credits under s. 220.1875
3137 or s. 624.51055 because of insufficient tax liability on the
3138 part of the taxpayer, the unused amount shall be carried forward
3139 for a period not to exceed 10 years. For purposes of s.
3140 220.1875, a credit carried forward may be used in a subsequent
3141 year after applying the other credits and unused carryovers in
3142 the order provided in s. 220.02(8).
3143 (d) A taxpayer may not convey, assign, or transfer an
3144 approved tax credit or a carryforward tax credit to another
3145 entity unless all of the assets of the taxpayer are conveyed,
3146 assigned, or transferred in the same transaction. However, a tax
3147 credit under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
3148 or s. 624.51055 may be conveyed, transferred, or assigned
3149 between members of an affiliated group of corporations if the
3150 type of tax credit under s. 211.0251, s. 212.1831, s. 220.1875,
3151 s. 561.1211, or s. 624.51055 remains the same. A taxpayer shall
3152 notify the department of its intent to convey, transfer, or
3153 assign a tax credit to another member within an affiliated group
3154 of corporations. The amount conveyed, transferred, or assigned
3155 is available to another member of the affiliated group of
3156 corporations upon approval by the department. The department
3157 shall obtain the division’s approval before approving a
3158 conveyance, transfer, or assignment of a tax credit under s.
3159 561.1211.
3160 (e) Within any state fiscal year, a taxpayer may rescind
3161 all or part of a tax credit approved under paragraph (b). The
3162 amount rescinded shall become available for that state fiscal
3163 year to another eligible taxpayer as approved by the department
3164 if the taxpayer receives notice from the department that the
3165 rescindment has been accepted by the department. The department
3166 must obtain the division’s approval prior to accepting the
3167 rescindment of a tax credit under s. 561.1211. Any amount
3168 rescinded under this paragraph shall become available to an
3169 eligible taxpayer on a first-come, first-served basis based on
3170 tax credit applications received after the date the rescindment
3171 is accepted by the department.
3172 (f) Within 10 days after approving or denying the
3173 conveyance, transfer, or assignment of a tax credit under
3174 paragraph (d), or the rescindment of a tax credit under
3175 paragraph (e), the department shall provide a copy of its
3176 approval or denial letter to the eligible nonprofit scholarship
3177 funding organization specified by the taxpayer. The department
3178 shall also include the eligible nonprofit scholarship-funding
3179 organization specified by the taxpayer on all letters or
3180 correspondence of acknowledgment for tax credits under s.
3181 212.1831.
3182 (g) For purposes of calculating the underpayment of
3183 estimated corporate income taxes pursuant to s. 220.34 and tax
3184 installment payments for taxes on insurance premiums or
3185 assessments under s. 624.5092, the final amount due is the
3186 amount after credits earned under s. 220.1875 or s. 624.51055
3187 for contributions to eligible nonprofit scholarship-funding
3188 organizations are deducted.
3189 1. For purposes of determining if a penalty or interest
3190 shall be imposed for underpayment of estimated corporate income
3191 tax pursuant to s. 220.34(2)(d)1., a taxpayer may, after earning
3192 a credit under s. 220.1875, reduce any estimated payment in that
3193 taxable year by the amount of the credit. This subparagraph
3194 applies to contributions made on or after July 1, 2014.
3195 2. For purposes of determining if a penalty under s.
3196 624.5092 shall be imposed, an insurer, after earning a credit
3197 under s. 624.51055 for a taxable year, may reduce any
3198 installment payment for such taxable year of 27 percent of the
3199 amount of the net tax due as reported on the return for the
3200 preceding year under s. 624.5092(2)(b) by the amount of the
3201 credit. This subparagraph applies to contributions made on or
3202 after July 1, 2014.
3203 (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
3204 ORGANIZATIONS.—An eligible nonprofit scholarship-funding
3205 organization:
3206 (a) Must comply with the antidiscrimination provisions of
3207 42 U.S.C. s. 2000d.
3208 (b) Must comply with the following background check
3209 requirements:
3210 1. All owners and operators as defined in subparagraph
3211 (2)(i)1. are, before employment or engagement to provide
3212 services, subject to level 2 background screening as provided
3213 under chapter 435. The fingerprints for the background screening
3214 must be electronically submitted to the Department of Law
3215 Enforcement and can be taken by an authorized law enforcement
3216 agency or by an employee of the eligible nonprofit scholarship
3217 funding organization or a private company who is trained to take
3218 fingerprints. However, the complete set of fingerprints of an
3219 owner or operator may not be taken by the owner or operator. The
3220 results of the state and national criminal history check shall
3221 be provided to the Department of Education for screening under
3222 chapter 435. The cost of the background screening may be borne
3223 by the eligible nonprofit scholarship-funding organization or
3224 the owner or operator.
3225 2. Every 5 years following employment or engagement to
3226 provide services or association with an eligible nonprofit
3227 scholarship-funding organization, each owner or operator must
3228 meet level 2 screening standards as described in s. 435.04, at
3229 which time the nonprofit scholarship-funding organization shall
3230 request the Department of Law Enforcement to forward the
3231 fingerprints to the Federal Bureau of Investigation for level 2
3232 screening. If the fingerprints of an owner or operator are not
3233 retained by the Department of Law Enforcement under subparagraph
3234 3., the owner or operator must electronically file a complete
3235 set of fingerprints with the Department of Law Enforcement. Upon
3236 submission of fingerprints for this purpose, the eligible
3237 nonprofit scholarship-funding organization shall request that
3238 the Department of Law Enforcement forward the fingerprints to
3239 the Federal Bureau of Investigation for level 2 screening, and
3240 the fingerprints shall be retained by the Department of Law
3241 Enforcement under subparagraph 3.
3242 3. Fingerprints submitted to the Department of Law
3243 Enforcement as required by this paragraph must be retained by
3244 the Department of Law Enforcement in a manner approved by rule
3245 and entered in the statewide automated biometric identification
3246 system authorized by s. 943.05(2)(b). The fingerprints must
3247 thereafter be available for all purposes and uses authorized for
3248 arrest fingerprints entered in the statewide automated biometric
3249 identification system pursuant to s. 943.051.
3250 4. The Department of Law Enforcement shall search all
3251 arrest fingerprints received under s. 943.051 against the
3252 fingerprints retained in the statewide automated biometric
3253 identification system under subparagraph 3. Any arrest record
3254 that is identified with an owner’s or operator’s fingerprints
3255 must be reported to the Department of Education. The Department
3256 of Education shall participate in this search process by paying
3257 an annual fee to the Department of Law Enforcement and by
3258 informing the Department of Law Enforcement of any change in the
3259 employment, engagement, or association status of the owners or
3260 operators whose fingerprints are retained under subparagraph 3.
3261 The Department of Law Enforcement shall adopt a rule setting the
3262 amount of the annual fee to be imposed upon the Department of
3263 Education for performing these services and establishing the
3264 procedures for the retention of owner and operator fingerprints
3265 and the dissemination of search results. The fee may be borne by
3266 the owner or operator of the nonprofit scholarship-funding
3267 organization.
3268 5. A nonprofit scholarship-funding organization whose owner
3269 or operator fails the level 2 background screening is not
3270 eligible to provide scholarships under this section.
3271 6. A nonprofit scholarship-funding organization whose owner
3272 or operator in the last 7 years has filed for personal
3273 bankruptcy or corporate bankruptcy in a corporation of which he
3274 or she owned more than 20 percent shall not be eligible to
3275 provide scholarships under this section.
3276 7. In addition to the offenses listed in s. 435.04, a
3277 person required to undergo background screening pursuant to this
3278 part or authorizing statutes must not have an arrest awaiting
3279 final disposition for, must not have been found guilty of, or
3280 entered a plea of nolo contendere to, regardless of
3281 adjudication, and must not have been adjudicated delinquent, and
3282 the record must not have been sealed or expunged for, any of the
3283 following offenses or any similar offense of another
3284 jurisdiction:
3285 a. Any authorizing statutes, if the offense was a felony.
3286 b. This chapter, if the offense was a felony.
3287 c. Section 409.920, relating to Medicaid provider fraud.
3288 d. Section 409.9201, relating to Medicaid fraud.
3289 e. Section 741.28, relating to domestic violence.
3290 f. Section 817.034, relating to fraudulent acts through
3291 mail, wire, radio, electromagnetic, photoelectronic, or
3292 photooptical systems.
3293 g. Section 817.234, relating to false and fraudulent
3294 insurance claims.
3295 h. Section 817.505, relating to patient brokering.
3296 i. Section 817.568, relating to criminal use of personal
3297 identification information.
3298 j. Section 817.60, relating to obtaining a credit card
3299 through fraudulent means.
3300 k. Section 817.61, relating to fraudulent use of credit
3301 cards, if the offense was a felony.
3302 l. Section 831.01, relating to forgery.
3303 m. Section 831.02, relating to uttering forged instruments.
3304 n. Section 831.07, relating to forging bank bills, checks,
3305 drafts, or promissory notes.
3306 o. Section 831.09, relating to uttering forged bank bills,
3307 checks, drafts, or promissory notes.
3308 p. Section 831.30, relating to fraud in obtaining medicinal
3309 drugs.
3310 q. Section 831.31, relating to the sale, manufacture,
3311 delivery, or possession with the intent to sell, manufacture, or
3312 deliver any counterfeit controlled substance, if the offense was
3313 a felony.
3314 (c) Must not have an owner or operator who owns or operates
3315 an eligible private school that is participating in the
3316 scholarship program.
3317 (d) Must provide scholarships, from eligible contributions,
3318 to eligible students for the cost of:
3319 1. Tuition and fees for an eligible private school; or
3320 2. Transportation to a Florida public school in which a
3321 student is enrolled and that is different from the school to
3322 which the student was assigned or to a lab school as defined in
3323 s. 1002.32.
3324 (e) Must give first priority to eligible renewal students
3325 who received a scholarship from an eligible nonprofit
3326 scholarship-funding organization or from the State of Florida
3327 during the previous school year. The eligible nonprofit
3328 scholarship-funding organization must fully apply and exhaust
3329 all funds available under this section and s. 1002.40(11)(i) for
3330 renewal scholarship awards before awarding any initial
3331 scholarships.
3332 (f) Must provide a renewal or initial scholarship to an
3333 eligible student on a first-come, first-served basis unless the
3334 student qualifies for priority pursuant to paragraph (e). Each
3335 eligible nonprofit scholarship-funding organization must refer
3336 any student eligible for a scholarship pursuant to this section
3337 who did not receive a renewal or initial scholarship based
3338 solely on the lack of available funds under this section and s.
3339 1002.40(11)(i) to another eligible nonprofit scholarship-funding
3340 organization that may have funds available.
3341 (g) May not restrict or reserve scholarships for use at a
3342 particular private school or provide scholarships to a child of
3343 an owner or operator.
3344 (h) Must allow a student in foster care or out-of-home care
3345 or a dependent child of a parent who is a member of the United
3346 States Armed Forces to apply for a scholarship at any time.
3347 (i) Must allow an eligible student to attend any eligible
3348 private school and must allow a parent to transfer a scholarship
3349 during a school year to any other eligible private school of the
3350 parent’s choice.
3351 (j)1. May use eligible contributions received pursuant to
3352 this section and ss. 212.099, 212.1832, and 1002.40 during the
3353 state fiscal year in which such contributions are collected for
3354 administrative expenses if the organization has operated as an
3355 eligible nonprofit scholarship-funding organization for at least
3356 the preceding 3 fiscal years and did not have any findings of
3357 material weakness or material noncompliance in its most recent
3358 audit under paragraph (m). Administrative expenses from eligible
3359 contributions may not exceed 3 percent of the total amount of
3360 all scholarships awarded by an eligible scholarship-funding
3361 organization under this chapter. Such administrative expenses
3362 must be reasonable and necessary for the organization’s
3363 management and distribution of scholarships awarded under this
3364 chapter. No funds authorized under this subparagraph shall be
3365 used for lobbying or political activity or expenses related to
3366 lobbying or political activity. Up to one-third of the funds
3367 authorized for administrative expenses under this subparagraph
3368 may be used for expenses related to the recruitment of
3369 contributions from taxpayers. An eligible nonprofit scholarship
3370 funding organization may not charge an application fee.
3371 2. Must expend for annual or partial-year scholarships an
3372 amount equal to or greater than 75 percent of the net eligible
3373 contributions remaining after administrative expenses during the
3374 state fiscal year in which such contributions are collected. No
3375 more than 25 percent of such net eligible contributions may be
3376 carried forward to the following state fiscal year. All amounts
3377 carried forward, for audit purposes, must be specifically
3378 identified for particular students, by student name and the name
3379 of the school to which the student is admitted, subject to the
3380 requirements of ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g,
3381 and the applicable rules and regulations issued pursuant
3382 thereto. Any amounts carried forward shall be expended for
3383 annual or partial-year scholarships in the following state
3384 fiscal year. No later than September 30 of each year, net
3385 eligible contributions remaining on June 30 of each year that
3386 are in excess of the 25 percent that may be carried forward
3387 shall be used to provide scholarships to eligible students or
3388 transferred to other eligible nonprofit scholarship-funding
3389 organizations to provide scholarships for eligible students. All
3390 transferred funds must be deposited by each eligible nonprofit
3391 scholarship-funding organization receiving such funds into its
3392 scholarship account. All transferred amounts received by any
3393 eligible nonprofit scholarship-funding organization must be
3394 separately disclosed in the annual financial audit required
3395 under paragraph (m).
3396 3. Must, before granting a scholarship for an academic
3397 year, document each scholarship student’s eligibility for that
3398 academic year. A scholarship-funding organization may not grant
3399 multiyear scholarships in one approval process.
3400 (k) Must maintain separate accounts for scholarship funds
3401 and operating funds.
3402 (l) With the prior approval of the Department of Education,
3403 may transfer funds to another eligible nonprofit scholarship
3404 funding organization if additional funds are required to meet
3405 scholarship demand at the receiving nonprofit scholarship
3406 funding organization. A transfer is limited to the greater of
3407 $500,000 or 20 percent of the total contributions received by
3408 the nonprofit scholarship-funding organization making the
3409 transfer. All transferred funds must be deposited by the
3410 receiving nonprofit scholarship-funding organization into its
3411 scholarship accounts. All transferred amounts received by any
3412 nonprofit scholarship-funding organization must be separately
3413 disclosed in the annual financial and compliance audit required
3414 in this section.
3415 (m) Must provide to the Auditor General and the Department
3416 of Education a report on the results of an annual financial
3417 audit of its accounts and records conducted by an independent
3418 certified public accountant in accordance with auditing
3419 standards generally accepted in the United States, government
3420 auditing standards, and rules promulgated by the Auditor
3421 General. The audit report must include a report on financial
3422 statements presented in accordance with generally accepted
3423 accounting principles. Audit reports must be provided to the
3424 Auditor General and the Department of Education within 180 days
3425 after completion of the eligible nonprofit scholarship-funding
3426 organization’s fiscal year. The Auditor General shall review all
3427 audit reports submitted pursuant to this paragraph. The Auditor
3428 General shall request any significant items that were omitted in
3429 violation of a rule adopted by the Auditor General. The items
3430 must be provided within 45 days after the date of the request.
3431 If the scholarship-funding organization does not comply with the
3432 Auditor General’s request, the Auditor General shall notify the
3433 Legislative Auditing Committee.
3434 (n) Must prepare and submit quarterly reports to the
3435 Department of Education pursuant to paragraph (9)(i). In
3436 addition, an eligible nonprofit scholarship-funding organization
3437 must submit in a timely manner any information requested by the
3438 Department of Education relating to the scholarship program.
3439 (o)1.a. Must participate in the joint development of
3440 agreed-upon procedures during the 2009-2010 state fiscal year.
3441 The agreed-upon procedures must uniformly apply to all private
3442 schools and must determine, at a minimum, whether the private
3443 school has been verified as eligible by the Department of
3444 Education under s. 1002.421; has an adequate accounting system,
3445 system of financial controls, and process for deposit and
3446 classification of scholarship funds; and has properly expended
3447 scholarship funds for education-related expenses. During the
3448 development of the procedures, the participating scholarship
3449 funding organizations shall specify guidelines governing the
3450 materiality of exceptions that may be found during the
3451 accountant’s performance of the procedures. The procedures and
3452 guidelines shall be provided to private schools and the
3453 Commissioner of Education by March 15, 2011.
3454 b. Must participate in a joint review of the agreed-upon
3455 procedures and guidelines developed under sub-subparagraph a.,
3456 by February of each biennium, if the scholarship-funding
3457 organization provided more than $250,000 in scholarship funds to
3458 an eligible private school under this chapter during the state
3459 fiscal year preceding the biennial review. If the procedures and
3460 guidelines are revised, the revisions must be provided to
3461 private schools and the Commissioner of Education by March 15 of
3462 the year in which the revisions were completed. The revised
3463 agreed-upon procedures shall take effect the subsequent school
3464 year. For the 2018-2019 school year only, the joint review of
3465 the agreed-upon procedures must be completed and the revisions
3466 submitted to the commissioner no later than September 15, 2018.
3467 The revised procedures are applicable to the 2018-2019 school
3468 year.
3469 c. Must monitor the compliance of a private school with s.
3470 1002.421(1)(q) if the scholarship-funding organization provided
3471 the majority of the scholarship funding to the school. For each
3472 private school subject to s. 1002.421(1)(q), the appropriate
3473 scholarship-funding organization shall annually notify the
3474 Commissioner of Education by October 30 of:
3475 (I) A private school’s failure to submit a report required
3476 under s. 1002.421(1)(q); or
3477 (II) Any material exceptions set forth in the report
3478 required under s. 1002.421(1)(q).
3479 2. Must seek input from the accrediting associations that
3480 are members of the Florida Association of Academic Nonpublic
3481 Schools and the Department of Education when jointly developing
3482 the agreed-upon procedures and guidelines under sub-subparagraph
3483 1.a. and conducting a review of those procedures and guidelines
3484 under sub-subparagraph 1.b.
3485 (p) Must maintain the surety bond or letter of credit
3486 required by subsection (15). The amount of the surety bond or
3487 letter of credit may be adjusted quarterly to equal the actual
3488 amount of undisbursed funds based upon submission by the
3489 organization of a statement from a certified public accountant
3490 verifying the amount of undisbursed funds. The requirements of
3491 this paragraph are waived if the cost of acquiring a surety bond
3492 or letter of credit exceeds the average 10-year cost of
3493 acquiring a surety bond or letter of credit by 200 percent. The
3494 requirements of this paragraph are waived for a state
3495 university; or an independent college or university which is
3496 eligible to participate in the William L. Boyd, IV, Effective
3497 Access to Student Education Grant Program, located and chartered
3498 in this state, is not for profit, and is accredited by the
3499 Commission on Colleges of the Southern Association of Colleges
3500 and Schools.
3501 (q) Must provide to the Auditor General any information or
3502 documentation requested in connection with an operational audit
3503 of a scholarship funding organization conducted pursuant to s.
3504 11.45.
3505
3506 Information and documentation provided to the Department of
3507 Education and the Auditor General relating to the identity of a
3508 taxpayer that provides an eligible contribution under this
3509 section shall remain confidential at all times in accordance
3510 with s. 213.053.
3511 (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
3512 PARTICIPATION.—
3513 (a) The parent must select an eligible private school and
3514 apply for the admission of his or her child.
3515 (b) The parent must inform the child’s school district when
3516 the parent withdraws his or her child to attend an eligible
3517 private school.
3518 (c) Any student participating in the scholarship program
3519 must remain in attendance throughout the school year unless
3520 excused by the school for illness or other good cause.
3521 (d) Each parent and each student has an obligation to the
3522 private school to comply with the private school’s published
3523 policies.
3524 (e) The parent shall ensure that the student participating
3525 in the scholarship program takes the norm-referenced assessment
3526 offered by the private school. The parent may also choose to
3527 have the student participate in the statewide assessments
3528 pursuant to s. 1008.22. If the parent requests that the student
3529 participating in the scholarship program take statewide
3530 assessments pursuant to s. 1008.22 and the private school has
3531 not chosen to offer and administer the statewide assessments,
3532 the parent is responsible for transporting the student to the
3533 assessment site designated by the school district.
3534 (f) Upon receipt of a scholarship warrant from the eligible
3535 nonprofit scholarship-funding organization, the parent to whom
3536 the warrant is made must restrictively endorse the warrant to
3537 the private school for deposit into the account of the private
3538 school. If payments are made by funds transfer, the parent must
3539 approve each payment before the scholarship funds may be
3540 deposited. The parent may not designate any entity or individual
3541 associated with the participating private school as the parent’s
3542 attorney in fact to endorse a scholarship warrant or approve a
3543 funds transfer. A participant who fails to comply with this
3544 paragraph forfeits the scholarship.
3545 (g) The parent shall authorize the nonprofit scholarship
3546 funding organization to access information needed for income
3547 eligibility determination and verification held by other state
3548 or federal agencies, including the Department of Revenue, the
3549 Department of Children and Families, the Department of
3550 Education, the Department of Economic Opportunity, and the
3551 Agency for Health Care Administration.
3552 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
3553 private school may be sectarian or nonsectarian and must:
3554 (a) Comply with all requirements for private schools
3555 participating in state school choice scholarship programs
3556 pursuant to s. 1002.421.
3557 (b)1. Annually administer or make provision for students
3558 participating in the scholarship program in grades 3 through 10
3559 to take one of the nationally norm-referenced tests identified
3560 by the Department of Education or the statewide assessments
3561 pursuant to s. 1008.22. Students with disabilities for whom
3562 standardized testing is not appropriate are exempt from this
3563 requirement. A participating private school must report a
3564 student’s scores to the parent. A participating private school
3565 must annually report by August 15 the scores of all
3566 participating students to a state university described in
3567 paragraph (9)(f).
3568 2. Administer the statewide assessments pursuant to s.
3569 1008.22 if a private school chooses to offer the statewide
3570 assessments. A participating private school may choose to offer
3571 and administer the statewide assessments to all students who
3572 attend the private school in grades 3 through 10 and must submit
3573 a request in writing to the Department of Education by March 1
3574 of each year in order to administer the statewide assessments in
3575 the subsequent school year.
3576
3577 If a private school fails to meet the requirements of this
3578 subsection or s. 1002.421, the commissioner may determine that
3579 the private school is ineligible to participate in the
3580 scholarship program.
3581 (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
3582 Education shall:
3583 (a) Annually submit to the department and division, by
3584 March 15, a list of eligible nonprofit scholarship-funding
3585 organizations that meet the requirements of paragraph (2)(f).
3586 (b) Annually verify the eligibility of nonprofit
3587 scholarship-funding organizations that meet the requirements of
3588 paragraph (2)(f).
3589 (c) Annually verify the eligibility of expenditures as
3590 provided in paragraph (6)(d) using the audit required by
3591 paragraph (6)(m) and s. 11.45(2)(l).
3592 (d) Cross-check the list of participating scholarship
3593 students with the public school enrollment lists to avoid
3594 duplication.
3595 (e) Maintain a list of nationally norm-referenced tests
3596 identified for purposes of satisfying the testing requirement in
3597 subparagraph (8)(b)1. The tests must meet industry standards of
3598 quality in accordance with State Board of Education rule.
3599 (f) Issue a project grant award to a state university, to
3600 which participating private schools must report the scores of
3601 participating students on the nationally norm-referenced tests
3602 or the statewide assessments administered by the private school
3603 in grades 3 through 10. The project term is 2 years, and the
3604 amount of the project is up to $250,000 per year. The project
3605 grant award must be reissued in 2-year intervals in accordance
3606 with this paragraph.
3607 1. The state university must annually report to the
3608 Department of Education on the student performance of
3609 participating students:
3610 a. On a statewide basis. The report shall also include, to
3611 the extent possible, a comparison of scholarship students’
3612 performance to the statewide student performance of public
3613 school students with socioeconomic backgrounds similar to those
3614 of students participating in the scholarship program. To
3615 minimize costs and reduce time required for the state
3616 university’s analysis and evaluation, the Department of
3617 Education shall coordinate with the state university to provide
3618 data to the state university in order to conduct analyses of
3619 matched students from public school assessment data and
3620 calculate control group student performance using an agreed-upon
3621 methodology with the state university; and
3622 b. On an individual school basis. The annual report must
3623 include student performance for each participating private
3624 school in which at least 51 percent of the total enrolled
3625 students in the private school participated in the Florida Tax
3626 Credit Scholarship Program in the prior school year. The report
3627 shall be according to each participating private school, and for
3628 participating students, in which there are at least 30
3629 participating students who have scores for tests administered.
3630 If the state university determines that the 30-participating
3631 student cell size may be reduced without disclosing personally
3632 identifiable information, as described in 34 C.F.R. s. 99.12, of
3633 a participating student, the state university may reduce the
3634 participating-student cell size, but the cell size must not be
3635 reduced to less than 10 participating students. The department
3636 shall provide each private school’s prior school year’s student
3637 enrollment information to the state university no later than
3638 June 15 of each year, or as requested by the state university.
3639 2. The sharing and reporting of student performance data
3640 under this paragraph must be in accordance with requirements of
3641 ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, the Family
3642 Educational Rights and Privacy Act, and the applicable rules and
3643 regulations issued pursuant thereto, and shall be for the sole
3644 purpose of creating the annual report required by subparagraph
3645 1. All parties must preserve the confidentiality of such
3646 information as required by law. The annual report must not
3647 disaggregate data to a level that will identify individual
3648 participating schools, except as required under sub-subparagraph
3649 1.b., or disclose the academic level of individual students.
3650 3. The annual report required by subparagraph 1. shall be
3651 published by the Department of Education on its website.
3652 (g) Notify an eligible nonprofit scholarship-funding
3653 organization of any of the organization’s identified students
3654 who are receiving educational scholarships pursuant to chapter
3655 1002.
3656 (h) Notify an eligible nonprofit scholarship-funding
3657 organization of any of the organization’s identified students
3658 who are receiving tax credit scholarships from other eligible
3659 nonprofit scholarship-funding organizations.
3660 (i) Require quarterly reports by an eligible nonprofit
3661 scholarship-funding organization regarding the number of
3662 students participating in the scholarship program, the private
3663 schools at which the students are enrolled, and other
3664 information deemed necessary by the Department of Education.
3665 (j) Provide a process to match the direct certification
3666 list with the scholarship application data submitted by any
3667 nonprofit scholarship-funding organization eligible to receive
3668 the 3-percent administrative allowance under paragraph (6)(j).
3669 (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
3670 (a) Upon the request of any eligible nonprofit scholarship
3671 funding organization, a school district shall inform all
3672 households within the district receiving free or reduced-priced
3673 meals under the National School Lunch Act of their eligibility
3674 to apply for a tax credit scholarship. The form of such notice
3675 shall be provided by the eligible nonprofit scholarship-funding
3676 organization, and the district shall include the provided form,
3677 if requested by the organization, in any normal correspondence
3678 with eligible households. If an eligible nonprofit scholarship
3679 funding organization requests a special communication to be
3680 issued to households within the district receiving free or
3681 reduced-price meals under the National School Lunch Act, the
3682 organization shall reimburse the district for the cost of
3683 postage. Such notice is limited to once a year.
3684 (b) Upon the request of the Department of Education, a
3685 school district shall coordinate with the department to provide
3686 to a participating private school the statewide assessments
3687 administered under s. 1008.22 and any related materials for
3688 administering the assessments. A school district is responsible
3689 for implementing test administrations at a participating private
3690 school, including the:
3691 1. Provision of training for private school staff on test
3692 security and assessment administration procedures;
3693 2. Distribution of testing materials to a private school;
3694 3. Retrieval of testing materials from a private school;
3695 4. Provision of the required format for a private school to
3696 submit information to the district for test administration and
3697 enrollment purposes; and
3698 5. Provision of any required assistance, monitoring, or
3699 investigation at a private school.
3700 (11) SCHOLARSHIP AMOUNT AND PAYMENT.—
3701 (a) The scholarship amount provided to any student for any
3702 single school year by an eligible nonprofit scholarship-funding
3703 organization from eligible contributions shall be for total
3704 costs authorized under paragraph (6)(d), not to exceed annual
3705 limits, which shall be determined as follows:
3706 1. For a student who received a scholarship in the 2018
3707 2019 school year, who remains eligible, and who is enrolled in
3708 an eligible private school, the amount shall be the greater
3709 amount calculated pursuant to subparagraph 2. or a percentage of
3710 the unweighted FTE funding amount for the 2018-2019 state fiscal
3711 year and thereafter as follows:
3712 a. Eighty-eight percent for a student enrolled in
3713 kindergarten through grade 5.
3714 b. Ninety-two percent for a student enrolled in grade 6
3715 through grade 8.
3716 c. Ninety-six percent for a student enrolled in grade 9
3717 through grade 12.
3718 2. For students initially eligible in the 2019-2020 school
3719 year or thereafter, the calculated amount for a student to
3720 attend an eligible private school shall be based upon the grade
3721 level and school district in which the student resides as 95
3722 percent of the funds per unweighted full-time equivalent in the
3723 Florida Education Finance Program for a student in the basic
3724 program established pursuant to s. 1011.62(1)(c)1., plus a per
3725 full-time equivalent share of funds for all categorical
3726 programs, except for the Exceptional Student Education
3727 Guaranteed Allocation.
3728 3. The scholarship amount awarded to a student enrolled in
3729 a Florida public school in which a student is enrolled and that
3730 is different from the school to which the student was assigned
3731 or in a lab school as defined in s. 1002.32, is limited to $750.
3732 (b) Payment of the scholarship by the eligible nonprofit
3733 scholarship-funding organization shall be by individual warrant
3734 made payable to the student’s parent or by funds transfer,
3735 including, but not limited to, debit cards, electronic payment
3736 cards, or any other means of payment that the department deems
3737 to be commercially viable or cost-effective. If the payment is
3738 made by warrant, the warrant must be delivered by the eligible
3739 nonprofit scholarship-funding organization to the private school
3740 of the parent’s choice, and the parent shall restrictively
3741 endorse the warrant to the private school. An eligible nonprofit
3742 scholarship-funding organization shall ensure that the parent to
3743 whom the warrant is made restrictively endorsed the warrant to
3744 the private school for deposit into the account of the private
3745 school or that the parent has approved a funds transfer before
3746 any scholarship funds are deposited.
3747 (c) An eligible nonprofit scholarship-funding organization
3748 shall obtain verification from the private school of a student’s
3749 continued attendance at the school for each period covered by a
3750 scholarship payment.
3751 (d) Payment of the scholarship shall be made by the
3752 eligible nonprofit scholarship-funding organization no less
3753 frequently than on a quarterly basis.
3754 (12) ADMINISTRATION; RULES.—
3755 (a) The department, the division, and the Department of
3756 Education shall develop a cooperative agreement to assist in the
3757 administration of this section.
3758 (b) The department shall adopt rules necessary to
3759 administer this section and ss. 211.0251, 212.1831, 220.1875,
3760 561.1211, and 624.51055, including rules establishing
3761 application forms, procedures governing the approval of tax
3762 credits and carryforward tax credits under subsection (5), and
3763 procedures to be followed by taxpayers when claiming approved
3764 tax credits on their returns.
3765 (c) The division shall adopt rules necessary to administer
3766 its responsibilities under this section and s. 561.1211.
3767 (d) The State Board of Education shall adopt rules to
3768 administer the responsibilities of the Department of Education
3769 and the Commissioner of Education under this section.
3770 (4)(13) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible
3771 contributions received by the department and the division must
3772 by an eligible nonprofit scholarship-funding organization shall
3773 be deposited into a designated student fund and used for K-12
3774 education funding in a manner consistent with s. 17.57(2).
3775 (14) PRESERVATION OF CREDIT.—If any provision or portion of
3776 this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
3777 561.1211, or s. 624.51055 or the application thereof to any
3778 person or circumstance is held unconstitutional by any court or
3779 is otherwise declared invalid, the unconstitutionality or
3780 invalidity shall not affect any credit earned under s. 211.0251,
3781 s. 212.1831, s. 220.1875, s. 561.1211, or s. 624.51055 by any
3782 taxpayer with respect to any contribution paid to an eligible
3783 nonprofit scholarship-funding organization before the date of a
3784 determination of unconstitutionality or invalidity. Such credit
3785 shall be allowed at such time and in such a manner as if a
3786 determination of unconstitutionality or invalidity had not been
3787 made, provided that nothing in this subsection by itself or in
3788 combination with any other provision of law shall result in the
3789 allowance of any credit to any taxpayer in excess of one dollar
3790 of credit for each dollar paid to an eligible nonprofit
3791 scholarship-funding organization.
3792 (15) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
3793 APPLICATION.—In order to participate in the scholarship program
3794 created under this section, a charitable organization that seeks
3795 to be a nonprofit scholarship-funding organization must submit
3796 an application for initial approval or renewal to the Office of
3797 Independent Education and Parental Choice no later than
3798 September 1 of each year before the school year for which the
3799 organization intends to offer scholarships.
3800 (a) An application for initial approval must include:
3801 1. A copy of the organization’s incorporation documents and
3802 registration with the Division of Corporations of the Department
3803 of State.
3804 2. A copy of the organization’s Internal Revenue Service
3805 determination letter as a s. 501(c)(3) not-for-profit
3806 organization.
3807 3. A description of the organization’s financial plan that
3808 demonstrates sufficient funds to operate throughout the school
3809 year.
3810 4. A description of the geographic region that the
3811 organization intends to serve and an analysis of the demand and
3812 unmet need for eligible students in that area.
3813 5. The organization’s organizational chart.
3814 6. A description of the criteria and methodology that the
3815 organization will use to evaluate scholarship eligibility.
3816 7. A description of the application process, including
3817 deadlines and any associated fees.
3818 8. A description of the deadlines for attendance
3819 verification and scholarship payments.
3820 9. A copy of the organization’s policies on conflict of
3821 interest and whistleblowers.
3822 10. A copy of a surety bond or letter of credit to secure
3823 the faithful performance of the obligations of the eligible
3824 nonprofit scholarship-funding organization in accordance with
3825 this section in an amount equal to 25 percent of the scholarship
3826 funds anticipated for each school year or $100,000, whichever is
3827 greater. The surety bond or letter of credit must specify that
3828 any claim against the bond or letter of credit may be made only
3829 by an eligible nonprofit scholarship-funding organization to
3830 provide scholarships to and on behalf of students who would have
3831 had scholarships funded if it were not for the diversion of
3832 funds giving rise to the claim against the bond or letter of
3833 credit.
3834 (b) In addition to the information required by
3835 subparagraphs (a)1.-9., an application for renewal must include:
3836 1. A surety bond or letter of credit to secure the faithful
3837 performance of the obligations of the eligible nonprofit
3838 scholarship-funding organization in accordance with this section
3839 equal to the amount of undisbursed donations held by the
3840 organization based on the annual report submitted pursuant to
3841 paragraph (6)(m). The amount of the surety bond or letter of
3842 credit must be at least $100,000, but not more than $25 million.
3843 The surety bond or letter of credit must specify that any claim
3844 against the bond or letter of credit may be made only by an
3845 eligible nonprofit scholarship-funding organization to provide
3846 scholarships to and on behalf of students who would have had
3847 scholarships funded if it were not for the diversion of funds
3848 giving rise to the claim against the bond or letter of credit.
3849 2. The organization’s completed Internal Revenue Service
3850 Form 990 submitted no later than November 30 of the year before
3851 the school year that the organization intends to offer the
3852 scholarships, notwithstanding the September 1 application
3853 deadline.
3854 3. A copy of the statutorily required audit to the
3855 Department of Education and Auditor General.
3856 4. An annual report that includes:
3857 a. The number of students who completed applications, by
3858 county and by grade.
3859 b. The number of students who were approved for
3860 scholarships, by county and by grade.
3861 c. The number of students who received funding for
3862 scholarships within each funding category, by county and by
3863 grade.
3864 d. The amount of funds received, the amount of funds
3865 distributed in scholarships, and an accounting of remaining
3866 funds and the obligation of those funds.
3867 e. A detailed accounting of how the organization spent the
3868 administrative funds allowable under paragraph (6)(j).
3869 (c) In consultation with the Department of Revenue and the
3870 Chief Financial Officer, the Office of Independent Education and
3871 Parental Choice shall review the application. The Department of
3872 Education shall notify the organization in writing of any
3873 deficiencies within 30 days after receipt of the application and
3874 allow the organization 30 days to correct any deficiencies.
3875 (d) Within 30 days after receipt of the finalized
3876 application by the Office of Independent Education and Parental
3877 Choice, the Commissioner of Education shall recommend approval
3878 or disapproval of the application to the State Board of
3879 Education. The State Board of Education shall consider the
3880 application and recommendation at the next scheduled meeting,
3881 adhering to appropriate meeting notice requirements. If the
3882 State Board of Education disapproves the organization’s
3883 application, it shall provide the organization with a written
3884 explanation of that determination. The State Board of
3885 Education’s action is not subject to chapter 120.
3886 (e) If the State Board of Education disapproves the renewal
3887 of a nonprofit scholarship-funding organization, the
3888 organization must notify the affected eligible students and
3889 parents of the decision within 15 days after disapproval. An
3890 eligible student affected by the disapproval of an
3891 organization’s participation remains eligible under this section
3892 until the end of the school year in which the organization was
3893 disapproved. The student must apply and be accepted by another
3894 eligible nonprofit scholarship-funding organization for the
3895 upcoming school year. The student shall be given priority in
3896 accordance with paragraph (6)(f).
3897 (f) All remaining funds held by a nonprofit scholarship
3898 funding organization that is disapproved for participation must
3899 be transferred to other eligible nonprofit scholarship-funding
3900 organizations to provide scholarships for eligible students. All
3901 transferred funds must be deposited by each eligible nonprofit
3902 scholarship-funding organization receiving such funds into its
3903 scholarship account. All transferred amounts received by any
3904 eligible nonprofit scholarship-funding organization must be
3905 separately disclosed in the annual financial audit required
3906 under subsection (6).
3907 (g) A nonprofit scholarship-funding organization is a
3908 renewing organization if it maintains continuous approval and
3909 participation in the program. An organization that chooses not
3910 to participate for 1 year or more or is disapproved to
3911 participate for 1 year or more must submit an application for
3912 initial approval in order to participate in the program again.
3913 (h) The State Board of Education shall adopt rules
3914 providing guidelines for receiving, reviewing, and approving
3915 applications for new and renewing nonprofit scholarship-funding
3916 organizations. The rules must include a process for compiling
3917 input and recommendations from the Chief Financial Officer, the
3918 Department of Revenue, and the Department of Education. The
3919 rules must also require that the nonprofit scholarship-funding
3920 organization make a brief presentation to assist the State Board
3921 of Education in its decision.
3922 (i) A state university; or an independent college or
3923 university which is eligible to participate in the William L.
3924 Boyd, IV, Effective Access to Student Education Grant Program,
3925 located and chartered in this state, is not for profit, and is
3926 accredited by the Commission on Colleges of the Southern
3927 Association of Colleges and Schools, is exempt from the initial
3928 or renewal application process, but must file a registration
3929 notice with the Department of Education to be an eligible
3930 nonprofit scholarship-funding organization. The State Board of
3931 Education shall adopt rules that identify the procedure for
3932 filing the registration notice with the department. The rules
3933 must identify appropriate reporting requirements for fiscal,
3934 programmatic, and performance accountability purposes consistent
3935 with this section, but shall not exceed the requirements for
3936 eligible nonprofit scholarship-funding organizations for
3937 charitable organizations.
3938 Section 21. Section 1002.40, Florida Statutes, is amended
3939 to read:
3940 1002.40 The Hope Scholarship Florida K-12 Education Funding
3941 Tax Credit Program.—
3942 (1) PURPOSE.—The Hope Scholarship Program is established to
3943 provide the parent of a public school student who was subjected
3944 to an incident listed in subsection (3) an opportunity to
3945 transfer the student to another public school or to request a
3946 scholarship for the student to enroll in and attend an eligible
3947 private school.
3948 (2) DEFINITIONS.—As used in this section, the term:
3949 (a) “Dealer” has the same meaning as provided in s. 212.06.
3950 (b) “Department” means the Department of Education.
3951 (c) “Designated agent” has the same meaning as provided in
3952 s. 212.06(10).
3953 (c)(d) “Eligible contribution” or “contribution” means the
3954 amount of tax paid by a monetary contribution from a person
3955 purchasing a motor vehicle, subject to the restrictions provided
3956 in this section, and designated by the purchaser to be used for
3957 K-12 education funding an eligible nonprofit scholarship-funding
3958 organization. The person making the contribution may not
3959 designate a specific student as the beneficiary of the
3960 contribution.
3961 (e) “Eligible nonprofit scholarship-funding organization”
3962 or “organization” has the same meaning as provided in s.
3963 1002.395(2)(f).
3964 (f) “Eligible private school” has the same meaning as
3965 provided in s. 1002.395(2)(g).
3966 (d)(g) “Motor vehicle” has the same meaning as provided in
3967 s. 320.01(1)(a), but does not include a heavy truck, truck
3968 tractor, trailer, or motorcycle.
3969 (h) “Parent” means a resident of this state who is a
3970 parent, as defined in s. 1000.21, and whose student reported an
3971 incident in accordance with subsection (6).
3972 (i) “Program” means the Hope Scholarship Program.
3973 (j) “School” means any educational program or activity
3974 conducted by a public K-12 educational institution, any school
3975 related or school-sponsored program or activity, and riding on a
3976 school bus, as defined in s. 1006.25(1), including waiting at a
3977 school bus stop.
3978 (k) “Unweighted FTE funding amount” means the statewide
3979 average total funds per unweighted full-time equivalent funding
3980 amount that is incorporated by reference in the General
3981 Appropriations Act, or by a subsequent special appropriations
3982 act, for the applicable state fiscal year.
3983 (3) PROGRAM ELIGIBILITY.—Beginning with the 2018-2019
3984 school year, contingent upon available funds, and on a first
3985 come, first-served basis, a student enrolled in a Florida public
3986 school in kindergarten through grade 12 is eligible for a
3987 scholarship under this program if the student reported an
3988 incident in accordance with subsection (6). For purposes of this
3989 section, the term “incident” means battery; harassment; hazing;
3990 bullying; kidnapping; physical attack; robbery; sexual offenses,
3991 harassment, assault, or battery; threat or intimidation; or
3992 fighting at school, as defined by the department in accordance
3993 with s. 1006.09(6).
3994 (4) PROGRAM PROHIBITIONS.—Payment of a scholarship to a
3995 student enrolled in a private school may not be made if a
3996 student is:
3997 (a) Enrolled in a public school, including, but not limited
3998 to, the Florida School for the Deaf and the Blind; the College
3999 Preparatory Boarding Academy; a developmental research school
4000 authorized under s. 1002.32; or a charter school authorized
4001 under s. 1002.33, s. 1002.331, or s. 1002.332;
4002 (b) Enrolled in a school operating for the purpose of
4003 providing educational services to youth in the Department of
4004 Juvenile Justice commitment programs;
4005 (c) Participating in a virtual school, correspondence
4006 school, or distance learning program that receives state funding
4007 pursuant to the student’s participation unless the participation
4008 is limited to no more than two courses per school year; or
4009 (d) Receiving any other educational scholarship pursuant to
4010 this chapter.
4011 (5) TERM OF HOPE SCHOLARSHIP.—For purposes of continuity of
4012 educational choice, a Hope scholarship shall remain in force
4013 until the student returns to public school or graduates from
4014 high school, whichever occurs first. A scholarship student who
4015 enrolls in a public school or public school program is
4016 considered to have returned to a public school for the purpose
4017 of determining the end of the scholarship’s term.
4018 (6) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
4019 (a) Upon receipt of a report of an incident, the school
4020 principal, or his or her designee, shall provide a copy of the
4021 report to the parent and investigate the incident to determine
4022 if the incident must be reported as required by s. 1006.09(6).
4023 Within 24 hours after receipt of the report, the principal or
4024 his or her designee shall provide a copy of the report to the
4025 parent of the alleged offender and to the superintendent. Upon
4026 conclusion of the investigation or within 15 days after the
4027 incident was reported, whichever occurs first, the school
4028 district shall notify the parent of the program and offer the
4029 parent an opportunity to enroll his or her student in another
4030 public school that has capacity or to request and receive a
4031 scholarship to attend an eligible private school, subject to
4032 available funding. A parent who chooses to enroll his or her
4033 student in a public school located outside the district in which
4034 the student resides pursuant to s. 1002.31 shall be eligible for
4035 a scholarship to transport the student as provided in paragraph
4036 (11)(b).
4037 (b) For each student participating in the program in an
4038 eligible private school who chooses to participate in the
4039 statewide assessments under s. 1008.22 or the Florida Alternate
4040 Assessment, the school district in which the student resides
4041 must notify the student and his or her parent about the
4042 locations and times to take all statewide assessments.
4043 (7) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
4044 private school may be sectarian or nonsectarian and shall:
4045 (a) Comply with all requirements for private schools
4046 participating in state school choice scholarship programs
4047 pursuant to this section and s. 1002.421.
4048 (b)1. Annually administer or make provision for students
4049 participating in the program in grades 3 through 10 to take one
4050 of the nationally norm-referenced tests identified by the
4051 department or the statewide assessments pursuant to s. 1008.22.
4052 Students with disabilities for whom standardized testing is not
4053 appropriate are exempt from this requirement. A participating
4054 private school shall report a student’s scores to his or her
4055 parent.
4056 2. Administer the statewide assessments pursuant to s.
4057 1008.22 if a private school chooses to offer the statewide
4058 assessments. A participating private school may choose to offer
4059 and administer the statewide assessments to all students who
4060 attend the private school in grades 3 through 10 and must submit
4061 a request in writing to the department by March 1 of each year
4062 in order to administer the statewide assessments in the
4063 subsequent school year.
4064
4065 If a private school fails to meet the requirements of this
4066 subsection or s. 1002.421, the commissioner may determine that
4067 the private school is ineligible to participate in the program.
4068 (8) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
4069 shall:
4070 (a) Cross-check the list of participating scholarship
4071 students with the public school enrollment lists to avoid
4072 duplication.
4073 (b) Maintain a list of nationally norm-referenced tests
4074 identified for purposes of satisfying the testing requirement in
4075 paragraph (9)(f). The tests must meet industry standards of
4076 quality in accordance with State Board of Education rule.
4077 (c) Require quarterly reports by an eligible nonprofit
4078 scholarship-funding organization regarding the number of
4079 students participating in the program, the private schools in
4080 which the students are enrolled, and other information deemed
4081 necessary by the department.
4082 (d) Contract with an independent entity to provide an
4083 annual evaluation of the program by:
4084 1. Reviewing the school bullying prevention education
4085 program, climate, and code of student conduct of each public
4086 school from which 10 or more students transferred to another
4087 public school or private school using the Hope scholarship to
4088 determine areas in the school or school district procedures
4089 involving reporting, investigating, and communicating a parent’s
4090 and student’s rights that are in need of improvement. At a
4091 minimum, the review must include:
4092 a. An assessment of the investigation time and quality of
4093 the response of the school and the school district.
4094 b. An assessment of the effectiveness of communication
4095 procedures with the students involved in an incident, the
4096 students’ parents, and the school and school district personnel.
4097 c. An analysis of school incident and discipline data.
4098 d. The challenges and obstacles relating to implementing
4099 recommendations from the review.
4100 2. Reviewing the school bullying prevention education
4101 program, climate, and code of student conduct of each public
4102 school to which a student transferred if the student was from a
4103 school identified in subparagraph 1. in order to identify best
4104 practices and make recommendations to a public school at which
4105 the incidents occurred.
4106 3. Reviewing the performance of participating students
4107 enrolled in a private school in which at least 51 percent of the
4108 total enrolled students in the prior school year participated in
4109 the program and in which there are at least 10 participating
4110 students who have scores for tests administered.
4111 4. Surveying the parents of participating students to
4112 determine academic, safety, and school climate satisfaction and
4113 to identify any challenges to or obstacles in addressing the
4114 incident or relating to the use of the scholarship.
4115 (9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
4116 PARTICIPATION.—A parent who applies for a Hope scholarship is
4117 exercising his or her parental option to place his or her
4118 student in an eligible private school.
4119 (a) The parent must select an eligible private school and
4120 apply for the admission of his or her student.
4121 (b) The parent must inform the student’s school district
4122 when the parent withdraws his or her student to attend an
4123 eligible private school.
4124 (c) Any student participating in the program must remain in
4125 attendance throughout the school year unless excused by the
4126 school for illness or other good cause.
4127 (d) Each parent and each student has an obligation to the
4128 private school to comply with such school’s published policies.
4129 (e) Upon reasonable notice to the department and the school
4130 district, the parent may remove the student from the private
4131 school and place the student in a public school in accordance
4132 with this section.
4133 (f) The parent must ensure that the student participating
4134 in the program takes the norm-referenced assessment offered by
4135 the private school. The parent may also choose to have the
4136 student participate in the statewide assessments pursuant to s.
4137 1008.22. If the parent requests that the student take the
4138 statewide assessments pursuant to s. 1008.22 and the private
4139 school has not chosen to offer and administer the statewide
4140 assessments, the parent is responsible for transporting the
4141 student to the assessment site designated by the school
4142 district.
4143 (g) Upon receipt of a scholarship warrant, the parent to
4144 whom the warrant is made must restrictively endorse the warrant
4145 to the private school for deposit into the account of such
4146 school. If payment is made by funds transfer in accordance with
4147 paragraph (11)(d), the parent must approve each payment before
4148 the scholarship funds may be deposited. The parent may not
4149 designate any entity or individual associated with the
4150 participating private school as the parent’s attorney in fact to
4151 endorse a scholarship warrant or approve a funds transfer. A
4152 parent who fails to comply with this paragraph forfeits the
4153 scholarship.
4154 (10) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
4155 ORGANIZATIONS.—An eligible nonprofit scholarship-funding
4156 organization may establish scholarships for eligible students
4157 by:
4158 (a) Receiving applications and determining student
4159 eligibility in accordance with the requirements of this section.
4160 (b) Notifying parents of their receipt of a scholarship on
4161 a first-come, first-served basis, based upon available funds.
4162 (c) Establishing a date by which the parent of a
4163 participating student must confirm continuing participation in
4164 the program.
4165 (d) Awarding scholarship funds to eligible students, giving
4166 priority to renewing students from the previous year.
4167 (e) Preparing and submitting quarterly reports to the
4168 department pursuant to paragraph (8)(c). In addition, an
4169 eligible nonprofit scholarship-funding organization must submit
4170 in a timely manner any information requested by the department
4171 relating to the program.
4172 (f) Notifying the department of any violation of this
4173 section.
4174 (11) FUNDING AND PAYMENT.—
4175 (a) For students initially eligible in the 2019-2020 school
4176 year or thereafter, the calculated amount for a student to
4177 attend an eligible private school shall be based upon the grade
4178 level and school district in which the student was assigned as
4179 95 percent of the funds per unweighted full-time equivalent in
4180 the Florida Education Finance Program for a student in the basic
4181 program established pursuant to s. 1011.62(1)(c)1., plus a per
4182 full-time equivalent share of funds for all categorical
4183 programs, except for the Exceptional Student Education
4184 Guaranteed Allocation.
4185 (b) The maximum amount awarded to a student enrolled in a
4186 public school located outside of the district in which the
4187 student resides shall be $750.
4188 (c) When a student enters the program, the eligible
4189 nonprofit scholarship-funding organization must receive all
4190 documentation required for the student’s participation,
4191 including a copy of the report of the incident received pursuant
4192 to subsection (6) and the private school’s and student’s fee
4193 schedules. The initial payment shall be made after verification
4194 of admission acceptance, and subsequent payments shall be made
4195 upon verification of continued enrollment and attendance at the
4196 private school.
4197 (d) Payment of the scholarship by the eligible nonprofit
4198 scholarship-funding organization may be by individual warrant
4199 made payable to the student’s parent or by funds transfer,
4200 including, but not limited to, debit cards, electronic payment
4201 cards, or any other means of payment that the department deems
4202 to be commercially viable or cost-effective. If payment is made
4203 by warrant, the warrant must be delivered by the eligible
4204 nonprofit scholarship-funding organization to the private school
4205 of the parent’s choice, and the parent shall restrictively
4206 endorse the warrant to the private school. If payments are made
4207 by funds transfer, the parent must approve each payment before
4208 the scholarship funds may be deposited. The parent may not
4209 designate any entity or individual associated with the
4210 participating private school as the parent’s attorney in fact to
4211 endorse a scholarship warrant or approve a funds transfer.
4212 (e) An eligible nonprofit scholarship-funding organization
4213 shall obtain verification from the private school of a student’s
4214 continued attendance at the school for each period covered by a
4215 scholarship payment.
4216 (f) Payment of the scholarship shall be made by the
4217 eligible nonprofit scholarship-funding organization no less
4218 frequently than on a quarterly basis.
4219 (g) An eligible nonprofit scholarship-funding organization,
4220 subject to the limitations of s. 1002.395(6)(j)1., may use
4221 eligible contributions received during the state fiscal year in
4222 which such contributions are collected for administrative
4223 expenses.
4224 (h) Moneys received pursuant to this section do not
4225 constitute taxable income to the qualified student or his or her
4226 parent.
4227 (i) Notwithstanding s. 1002.395(6)(j)2., no more than 5
4228 percent of net eligible contributions may be carried forward to
4229 the following state fiscal year by an eligible scholarship
4230 funding organization. For audit purposes, all amounts carried
4231 forward must be specifically identified for individual students
4232 by student name and by the name of the school to which the
4233 student is admitted, subject to the requirements of ss. 1002.21
4234 and 1002.22 and 20 U.S.C. s. 1232g, and the applicable rules and
4235 regulations issued pursuant to such requirements. Any amounts
4236 carried forward shall be expended for annual scholarships or
4237 partial-year scholarships in the following state fiscal year.
4238 Net eligible contributions remaining on June 30 of each year
4239 which are in excess of the 5 percent that may be carried forward
4240 shall be transferred to other eligible nonprofit scholarship
4241 funding organizations participating in the Hope Scholarship
4242 Program to provide scholarships for eligible students. All
4243 transferred funds must be deposited by each eligible nonprofit
4244 scholarship-funding organization receiving such funds into the
4245 scholarship account of eligible students. All transferred
4246 amounts received by an eligible nonprofit scholarship-funding
4247 organization must be separately disclosed in the annual
4248 financial audit requirement under s. 1002.395(6)(m). If no other
4249 eligible nonprofit scholarship-funding organization participates
4250 in the Hope Scholarship Program, net eligible contributions in
4251 excess of the 5 percent may be used to fund scholarships for
4252 students eligible under s. 1002.395 only after fully exhausting
4253 all contributions made in support of scholarships under that
4254 section in accordance with the priority established in s.
4255 1002.395(6)(e) prior to awarding any initial scholarships.
4256 (12) OBLIGATIONS OF THE AUDITOR GENERAL.—
4257 (a) The Auditor General shall conduct an annual operational
4258 audit of accounts and records of each organization that
4259 participates in the program. As part of this audit, the Auditor
4260 General shall verify, at a minimum, the total number of students
4261 served and transmit that information to the department. The
4262 Auditor General shall provide the commissioner with a copy of
4263 each annual operational audit performed pursuant to this
4264 paragraph within 10 days after the audit is finalized.
4265 (b) The Auditor General shall notify the department of any
4266 organization that fails to comply with a request for
4267 information.
4268 (2)(13) SCHOLARSHIP FUNDING TAX CREDITS.—
4269 (a) A tax credit is available under s. 212.1832(1) for use
4270 by a person that makes an eligible contribution. Eligible
4271 contributions shall be used for K-12 education funding to fund
4272 scholarships under this section and may be used to fund
4273 scholarships under s. 1002.395. Each eligible contribution is
4274 limited to a single designation payment of $105 per motor
4275 vehicle purchased at the time of purchase of a motor vehicle or
4276 a single designation payment of $105 per motor vehicle purchased
4277 at the time of registration of a motor vehicle that was not
4278 purchased from a dealer, except that a contribution may not
4279 exceed the state tax imposed under chapter 212 that would
4280 otherwise be collected from the purchaser by a dealer,
4281 designated agent, or private tag agent. Payments of
4282 contributions shall be made to a dealer at the time of purchase
4283 of a motor vehicle or to a designated agent or private tag agent
4284 at the time of registration of a motor vehicle that was not
4285 purchased from a dealer. An eligible contribution shall be
4286 accompanied by a contribution election form provided by the
4287 Department of Revenue, developed in collaboration with the
4288 Department of Education. The form shall include, at a minimum, a
4289 the following brief description of each scholarship program
4290 available under this chapter and the type of student served in
4291 each program the Hope Scholarship Program and the Florida Tax
4292 Credit Scholarship Program: “THE HOPE SCHOLARSHIP PROGRAM
4293 PROVIDES A PUBLIC SCHOOL STUDENT WHO WAS SUBJECTED TO AN
4294 INCIDENT OF VIOLENCE OR BULLYING AT SCHOOL THE OPPORTUNITY TO
4295 APPLY FOR A SCHOLARSHIP TO ATTEND AN ELIGIBLE PRIVATE SCHOOL
4296 RATHER THAN REMAIN IN AN UNSAFE SCHOOL ENVIRONMENT. THE FLORIDA
4297 TAX CREDIT SCHOLARSHIP PROGRAM PROVIDES A LOW-INCOME STUDENT THE
4298 OPPORTUNITY TO APPLY FOR A SCHOLARSHIP TO ATTEND AN ELIGIBLE
4299 PRIVATE SCHOOL.” The form shall also include, at a minimum, a
4300 section allowing the consumer to designate, from all
4301 participating scholarship funding organizations, which
4302 organization will receive his or her donation. For purposes of
4303 this subsection, the term “purchase” does not include the lease
4304 or rental of a motor vehicle.
4305 (b) A dealer, designated agent, or private tag agent shall:
4306 1. Provide the purchaser the contribution election form, as
4307 provided by the Department of Revenue, at the time of purchase
4308 of a motor vehicle or at the time of registration of a motor
4309 vehicle that was not purchased from a dealer.
4310 2. Collect eligible contributions.
4311 3. Using a form provided by the Department of Revenue,
4312 which shall include the dealer’s or agent’s federal employer
4313 identification number, remit to an organization no later than
4314 the date the return filed pursuant to s. 212.11 is due the total
4315 amount of contributions made to that organization and collected
4316 during the preceding reporting period. Using the same form, the
4317 dealer or agent shall also report this information to the
4318 Department of Revenue no later than the date the return filed
4319 pursuant to s. 212.11 is due.
4320 4. report to the Department of Revenue on each return filed
4321 pursuant to s. 212.11 the total amount of credits granted under
4322 s. 212.1832 for the preceding reporting period.
4323 (c) An organization shall report to The Department of
4324 Revenue shall deposit all receipts designated as eligible
4325 contributions into a designated student fund, on or before the
4326 20th day of each month, the total amount of contributions
4327 received pursuant to paragraph (b) in the preceding calendar
4328 month on a form provided by the Department of Revenue. Such
4329 report shall include:
4330 1. The federal employer identification number of each
4331 designated agent, private tag agent, or dealer who remitted
4332 contributions to the organization during that reporting period.
4333 2. The amount of contributions received from each
4334 designated agent, private tag agent, or dealer during that
4335 reporting period.
4336 (d) A person who, with the intent to unlawfully deprive or
4337 defraud the program of its moneys or the use or benefit thereof,
4338 fails to remit a contribution collected under this section is
4339 guilty of theft, punishable as follows:
4340 1. If the total amount stolen is less than $300, the
4341 offense is a misdemeanor of the second degree, punishable as
4342 provided in s. 775.082 or s. 775.083. Upon a second conviction,
4343 the offender is guilty of a misdemeanor of the first degree,
4344 punishable as provided in s. 775.082 or s. 775.083. Upon a third
4345 or subsequent conviction, the offender is guilty of a felony of
4346 the third degree, punishable as provided in s. 775.082, s.
4347 775.083, or s. 775.084.
4348 2. If the total amount stolen is $300 or more, but less
4349 than $20,000, the offense is a felony of the third degree,
4350 punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
4351 3. If the total amount stolen is $20,000 or more, but less
4352 than $100,000, the offense is a felony of the second degree,
4353 punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
4354 4. If the total amount stolen is $100,000 or more, the
4355 offense is a felony of the first degree, punishable as provided
4356 in s. 775.082, s. 775.083, or s. 775.084.
4357 (e) A person convicted of an offense under paragraph (d)
4358 shall be ordered by the sentencing judge to make restitution to
4359 the organization in the amount that was stolen from the program.
4360 (f) Upon a finding that a dealer failed to remit a
4361 contribution under subparagraph (b)3. for which the dealer
4362 claimed a credit pursuant to s. 212.1832(2), the Department of
4363 Revenue shall notify the affected organizations of the dealer’s
4364 name, address, federal employer identification number, and
4365 information related to differences between credits taken by the
4366 dealer pursuant to s. 212.1832(2) and amounts remitted to the
4367 eligible nonprofit scholarship-funding organization under
4368 subparagraph (b)3.
4369 (g) Any dealer, designated agent, private tag agent, or
4370 organization that fails to timely submit reports to the
4371 Department of Revenue as required in paragraphs (b) and (c) is
4372 subject to a penalty of $1,000 for every month, or part thereof,
4373 the report is not provided, up to a maximum amount of $10,000.
4374 Such penalty shall be collected by the Department of Revenue and
4375 shall be transferred into the General Revenue Fund. Such penalty
4376 must be settled or compromised if it is determined by the
4377 Department of Revenue that the noncompliance is due to
4378 reasonable cause and not due to willful negligence, willful
4379 neglect, or fraud.
4380 (14) LIABILITY.—The state is not liable for the award of or
4381 any use of awarded funds under this section.
4382 (15) SCOPE OF AUTHORITY.—This section does not expand the
4383 regulatory authority of this state, its officers, or any school
4384 district to impose additional regulation on participating
4385 private schools beyond those reasonably necessary to enforce
4386 requirements expressly set forth in this section.
4387 (3)(16) RULES.—The State Board of Education shall adopt
4388 rules to administer this section, except the Department of
4389 Revenue shall adopt rules to administer this section subsection
4390 (13).
4391 Section 22. Subsection (4) of section 1002.411, Florida
4392 Statutes, is amended to read:
4393 1002.411 Reading scholarship accounts.—
4394 (4) ADMINISTRATION.—An eligible nonprofit scholarship
4395 funding organization participating in a scholarship program
4396 under this chapter the Florida Tax Credit Scholarship Program
4397 established by s. 1002.395 may establish reading scholarship
4398 accounts for eligible students in accordance with the
4399 requirements of eligible nonprofit scholarship-funding
4400 organizations under this chapter.
4401 Section 23. Paragraphs (i) and (q) of subsection (1) of
4402 section 1002.421, Florida Statutes, are amended to read:
4403 1002.421 State school choice scholarship program
4404 accountability and oversight.—
4405 (1) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—A private
4406 school participating in an educational scholarship program
4407 established pursuant to this chapter must be a private school as
4408 defined in s. 1002.01(2) in this state, be registered, and be in
4409 compliance with all requirements of this section in addition to
4410 private school requirements outlined in s. 1002.42, specific
4411 requirements identified within respective scholarship program
4412 laws, and other provisions of Florida law that apply to private
4413 schools, and must:
4414 (i) Maintain a physical location in the state at which each
4415 student has regular and direct contact with teachers. A private
4416 virtual school with at least one administrative office located
4417 in this state which requires all of its administrative staff to
4418 be Florida residents meets this requirement.
4419 (q) Provide a report from an independent certified public
4420 accountant who performs the agreed-upon procedures developed
4421 pursuant to s. 1002.394(11)(g) s. 1002.395(6)(o) if the private
4422 school receives more than $250,000 in funds from scholarships
4423 awarded under this chapter in a state fiscal year. A private
4424 school subject to this subsection must annually submit the
4425 report by September 15 to the scholarship-funding organization
4426 that awarded the majority of the school’s scholarship funds.
4427 However, for the 2020-2021 school year only, a school that
4428 receives more than $250,000 in scholarship funds only through
4429 the John M. McKay Scholarship for Students with Disabilities
4430 Program pursuant to s. 1002.39 must submit the annual report by
4431 September 15 to the department. The agreed-upon procedures must
4432 be conducted in accordance with attestation standards
4433 established by the American Institute of Certified Public
4434 Accountants.
4435
4436 The department shall suspend the payment of funds to a private
4437 school that knowingly fails to comply with this subsection, and
4438 shall prohibit the school from enrolling new scholarship
4439 students, for 1 fiscal year and until the school complies. If a
4440 private school fails to meet the requirements of this subsection
4441 or has consecutive years of material exceptions listed in the
4442 report required under paragraph (q), the commissioner may
4443 determine that the private school is ineligible to participate
4444 in a scholarship program.
4445 Section 24. Paragraph (aa) of subsection (4) of section
4446 1009.971, Florida Statutes, is amended to read:
4447 1009.971 Florida Prepaid College Board.—
4448 (4) FLORIDA PREPAID COLLEGE BOARD; POWERS AND DUTIES.—The
4449 board shall have the powers and duties necessary or proper to
4450 carry out the provisions of ss. 1009.97-1009.988, including, but
4451 not limited to, the power and duty to:
4452 (aa) Adopt rules relating to the purchase and use of a
4453 prepaid college plan authorized under s. 1009.98 or a college
4454 savings plan authorized under s. 1009.981 for the McKay-Gardiner
4455 Gardiner Scholarship Program pursuant to s. 1002.381 or the
4456 Family Empowerment Scholarship Program pursuant to s. 1002.394
4457 s. 1002.385, which may include, but need not be limited to:
4458 1. The use of such funds for postsecondary education
4459 programs for students with disabilities;
4460 2. Effective procedures that allow program funds to be used
4461 in conjunction with other funds used by a parent in the purchase
4462 of a prepaid college plan or a college savings plan;
4463 3. The tracking and accounting of program funds separately
4464 from other funds contributed to a prepaid college plan or a
4465 college savings plan;
4466 4. The reversion of program funds, including, but not
4467 limited to, earnings from contributions to the Florida College
4468 Savings Plan;
4469 5. The use of program funds only after private payments
4470 have been used for prepaid college plan or college savings plan
4471 expenditures;
4472 6. Contracting with each eligible nonprofit scholarship
4473 funding organization to establish mechanisms to implement ss.
4474 1002.381 and 1002.394 s. 1002.385, including, but not limited
4475 to, identifying the source of funds being deposited in the
4476 plans; and
4477 7. The development of a written agreement that defines the
4478 owner and beneficiary of an account and outlines
4479 responsibilities for the use of the advance payment contract
4480 funds or savings program funds.
4481 Section 25. Subsection (11) of section 1009.98, Florida
4482 Statutes, is amended to read:
4483 1009.98 Stanley G. Tate Florida Prepaid College Program.—
4484 (11) IMPLEMENTATION PROCEDURES.—
4485 (a) A prepaid college plan may be purchased, accounted for,
4486 used, and terminated as provided in ss. 1002.381 and 1002.394 s.
4487 1002.385.
4488 (b) A qualified beneficiary may apply the benefits of an
4489 advance payment contract toward the program fees of a program
4490 designed for students with disabilities conducted by a state
4491 postsecondary institution. A transfer authorized under this
4492 subsection may not exceed the redemption value of the advance
4493 payment contract at a state postsecondary institution or the
4494 number of semester credit hours contracted on behalf of a
4495 qualified beneficiary. A qualified beneficiary may not be
4496 changed while a prepaid college plan contains funds contributed
4497 under ss. 1002.381 and 1002.394 s. 1002.385.
4498 Section 26. Subsection (10) of section 1009.981, Florida
4499 Statutes, is amended to read:
4500 1009.981 Florida College Savings Program.—
4501 (10) IMPLEMENTATION PROCEDURES.—
4502 (a) A college savings plan may be purchased, accounted for,
4503 used, and terminated as provided in ss. 1002.381 and 1002.394 s.
4504 1002.385.
4505 (b) A designated beneficiary may apply the benefits of a
4506 participation agreement toward the program fees of a program
4507 designed for students with disabilities conducted by a state
4508 postsecondary institution. A designated beneficiary may not be
4509 changed while a college savings plan contains funds contributed
4510 under ss. 1002.381 and 1002.394 s. 1002.385.
4511 Section 27. Subsection (4) of section 1011.61, Florida
4512 Statutes, is amended to read:
4513 1011.61 Definitions.—Notwithstanding the provisions of s.
4514 1000.21, the following terms are defined as follows for the
4515 purposes of the Florida Education Finance Program:
4516 (4) The maximum value for funding a student in kindergarten
4517 through grade 12 or in a prekindergarten program for exceptional
4518 children as provided in s. 1003.21(1)(e) shall be the sum of the
4519 calculations in paragraphs (a), (b), and (c) as calculated by
4520 the department.
4521 (a) The sum of the student’s full-time equivalent student
4522 membership value for the school year or the equivalent derived
4523 from paragraphs (1)(a) and (b), subparagraph (1)(c)1., sub
4524 subparagraphs (1)(c)2.b. and c., subparagraph (1)(c)3., and
4525 subsection (2). If the sum is greater than 1.0, the full-time
4526 equivalent student membership value for each program or course
4527 shall be reduced by an equal proportion so that the student’s
4528 total full-time equivalent student membership value is equal to
4529 1.0.
4530 (b) If the result in paragraph (a) is less than 1.0 full
4531 time equivalent student and the student has full-time equivalent
4532 student enrollment pursuant to sub-sub-subparagraph
4533 (1)(c)1.b.(VIII), calculate an amount that is the lesser of the
4534 value in sub-sub-subparagraph (1)(c)1.b.(VIII) or the value of
4535 1.0 less the value in paragraph (a).
4536 (c) The full-time equivalent student enrollment value in
4537 sub-subparagraph (1)(c)2.a.
4538
4539 A scholarship award provided to a student enrolled in the John
4540 M. McKay Scholarships for Students with Disabilities Program
4541 pursuant to s. 1002.39 is not subject to the maximum value for
4542 funding a student under this subsection.
4543 Section 28. Paragraph (f) of subsection (18) of section
4544 1011.62, Florida Statutes, is amended to read:
4545 1011.62 Funds for operation of schools.—If the annual
4546 allocation from the Florida Education Finance Program to each
4547 district for operation of schools is not determined in the
4548 annual appropriations act or the substantive bill implementing
4549 the annual appropriations act, it shall be determined as
4550 follows:
4551 (18) TEACHER SALARY INCREASE ALLOCATION.—The Legislature
4552 may annually provide in the Florida Education Finance Program a
4553 teacher salary increase allocation to assist school districts in
4554 their recruitment and retention of classroom teachers and other
4555 instructional personnel. The amount of the allocation shall be
4556 specified in the General Appropriations Act.
4557 (f) Notwithstanding any other provision of law, funds
4558 allocated under this subsection shall not be included in the
4559 calculated amount for any scholarship awarded under chapter
4560 1002.
4561 Section 29. This act shall take effect July 1, 2021.