Florida Senate - 2024                                    SB 7048
       
       
        
       By the Committee on Education Pre-K -12
       
       
       
       
       
       581-02693-24                                          20247048__
    1                        A bill to be entitled                      
    2         An act relating to education; amending s. 212.1832,
    3         F.S.; providing definitions; expanding the credit
    4         contributions for eligible nonprofit scholarship
    5         funding organizations; providing requirements for such
    6         contributions; providing requirements for dealers,
    7         designated agents, private tag agents, and such
    8         organizations relating to such contributions;
    9         providing criminal penalties; requiring persons
   10         convicted of a specified offense to make restitutions
   11         to certain eligible nonprofit scholarship-funding
   12         organizations; requiring the Department of Revenue to
   13         notify affected organizations of specified dealer
   14         information under certain circumstances; providing
   15         penalties for certain dealers, designated agents,
   16         private tag agents, and such organizations; amending
   17         s. 213.053, F.S.; conforming cross-references to
   18         changes made by the act; amending s. 1002.394, F.S.;
   19         revising eligibility requirements for the Family
   20         Empowerment Scholarship Program; providing that
   21         equipment used as instructional materials may only be
   22         purchased for specified academic subjects; providing
   23         that transition services are a coordinated set of
   24         specified activities; authorizing funds to be used for
   25         certain prekindergarten programs; prohibiting certain
   26         eligible students from enrolling in public schools;
   27         providing an exemption to a prohibition against
   28         receiving other educational scholarships; providing
   29         additional criteria for the closure of scholarship
   30         accounts and the reversion of funds to the state;
   31         revising the information that such organizations must
   32         include in their quarterly reports; authorizing the
   33         Department of Education to provide guidance to certain
   34         private schools; revising the documentation that
   35         private schools must provide to such organizations;
   36         revising the process for parents to provide certain
   37         notification to such organizations; prohibiting a
   38         parent from applying for multiple scholarships under
   39         specified programs for a single student at the same
   40         time; requiring such organizations to establish
   41         certain processes; requiring such organizations to
   42         submit specified information to the department;
   43         deleting a requirement that certain students be placed
   44         on a wait list; requiring such organizations to
   45         provide certain notification to parents; revising
   46         provisions relating to a specified administrative fee;
   47         revising provisions relating to increasing the number
   48         of certain scholarships; revising provisions relating
   49         to the payment and disbursement of funds; amending s.
   50         1002.395, F.S.; revising eligibility requirements for
   51         the Florida Tax Credit Scholarship Program;
   52         prohibiting certain eligible students from enrolling
   53         in public schools; providing an exemption to a
   54         prohibition against receiving other educational
   55         scholarships; providing that equipment used as
   56         instructional materials may only be purchased for
   57         specified academic subjects; revising the process for
   58         parents to provide certain notification to such
   59         organizations; prohibiting a parent from applying for
   60         multiple scholarships under specified programs for a
   61         single student at the same time; requiring such
   62         organizations to establish certain processes;
   63         requiring such organizations to assist the Florida
   64         Center for Students with Unique Abilities with the
   65         development of specified guidelines and to publish
   66         such guidelines on their websites; revising department
   67         notification requirements; revising the information
   68         that such organizations must include in their
   69         quarterly reports; revising provisions relating to the
   70         payment and disbursement of funds; authorizing a
   71         charitable organization to apply at any time to
   72         participate in the program as a scholarship-funding
   73         organization; amending s. 1002.40, F.S.; revising
   74         requirements for the Hope Scholarship Program;
   75         amending s. 1002.421, F.S.; revising requirements for
   76         regular and direct contact for certain students;
   77         amending s. 1002.45, F.S.; deleting a requirement that
   78         virtual instruction program providers be nonsectarian;
   79         amending s. 1003.4156, F.S.; providing that certain
   80         requirements apply to middle grade students
   81         transferring from a personalized education program;
   82         amending s. 1003.4282, F.S.; providing that certain
   83         requirements apply to high school students
   84         transferring from a personalized education program;
   85         amending s. 1003.485, F.S.; conforming cross
   86         references to changes made by the act; amending s.
   87         1004.6495, F.S.; requiring the Florida Center for
   88         Students with Unique Abilities to develop specified
   89         purchasing guidelines by a specified date and annually
   90         revise such guidelines; providing requirements for the
   91         development and revision of such guidelines; requiring
   92         that such guidelines be provided to specified eligible
   93         nonprofit scholarship-funding organizations; providing
   94         effective dates.
   95  
   96  Be It Enacted by the Legislature of the State of Florida:
   97  
   98         Section 1. Section 212.1832, Florida Statutes, is amended
   99  to read:
  100         212.1832 Credit for contributions to eligible nonprofit
  101  scholarship-funding organizations.—
  102         (1)As used in this section, the term:
  103         (a)“Designated agent” has the same meaning as in s.
  104  212.06(10).
  105         (b)“Eligible contribution” or “contribution” means a
  106  monetary contribution from a person purchasing a motor vehicle,
  107  subject to the restrictions provided in this section, to an
  108  eligible nonprofit scholarship-funding organization. The person
  109  making the contribution may not designate a specific student as
  110  the beneficiary of the contribution.
  111         (c)“Eligible nonprofit scholarship-funding organization”
  112  or “organization” has the same meaning as in s. 1002.395(2).
  113         (d)“Motor vehicle” has the same meaning as in s.
  114  320.01(1)(a), but does not include a heavy truck, truck tractor,
  115  trailer, or motorcycle.
  116         (2)(1) The purchaser of a motor vehicle shall be granted a
  117  credit of 100 percent of an eligible contribution made to an
  118  eligible nonprofit scholarship-funding organization under this
  119  section s. 1002.40 against any tax imposed by the state under
  120  this chapter and collected from the purchaser by a dealer,
  121  designated agent, or private tag agent as a result of the
  122  purchase or acquisition of a motor vehicle, except that a credit
  123  may not exceed the tax that would otherwise be collected from
  124  the purchaser by a dealer, designated agent, or private tag
  125  agent. Each eligible contribution is limited to a single payment
  126  of $105 per motor vehicle purchased at the time of purchase of a
  127  motor vehicle or a single payment of $105 per motor vehicle
  128  purchased at the time of registration of a motor vehicle that
  129  was not purchased from a dealer, except that a contribution may
  130  not exceed the state tax imposed under this chapter that would
  131  otherwise be collected from the purchaser by a dealer,
  132  designated agent, or private tag agent. Payments of
  133  contributions shall be made to a dealer at the time of purchase
  134  of a motor vehicle or to a designated agent or private tag agent
  135  at the time of registration of a motor vehicle that was not
  136  purchased from a dealer. An eligible contribution shall be
  137  accompanied by a contribution election form provided by the
  138  Department of Revenue. The form shall include, at a minimum, the
  139  following brief description of the Florida Tax Credit
  140  Scholarship Program: “THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM
  141  PROVIDES A STUDENT THE OPPORTUNITY TO APPLY FOR A SCHOLARSHIP TO
  142  ATTEND AN ELIGIBLE PRIVATE SCHOOL OR PERSONALIZE HIS OR HER
  143  EDUCATION.” The form shall also include, at a minimum, a section
  144  allowing the consumer to designate, from all participating
  145  scholarship-funding organizations, which organization will
  146  receive his or her donation. For purposes of this subsection,
  147  the term “purchase” does not include the lease or rental of a
  148  motor vehicle.
  149         (3)(2) A dealer shall take a credit against any tax imposed
  150  by the state under this chapter on the purchase of a motor
  151  vehicle in an amount equal to the credit granted to the
  152  purchaser under subsection (2) (1).
  153         (a)A dealer, designated agent, or private tag agent shall:
  154         1.Provide the purchaser the contribution election form, as
  155  provided by the department, at the time of purchase of a motor
  156  vehicle or at the time of registration of a motor vehicle that
  157  was not purchased from a dealer.
  158         2.Collect eligible contributions.
  159         3.Using a form provided by the department, which shall
  160  include the dealer’s or agent’s federal employer identification
  161  number, remit to an organization no later than the date the
  162  return filed pursuant to s. 212.11 is due the total amount of
  163  contributions made to that organization and collected during the
  164  preceding reporting period. Using the same form, the dealer or
  165  agent shall also report this information to the department no
  166  later than the date the return filed pursuant to s. 212.11 is
  167  due.
  168         4.Report to the department on each return filed pursuant
  169  to s. 212.11 the total amount of credits granted under this
  170  section for the preceding reporting period.
  171         (b)An eligible nonprofit scholarship-funding organization
  172  shall report to the department, on or before the 20th day of
  173  each month, the total amount of contributions received pursuant
  174  to paragraph (a) in the preceding calendar month on a form
  175  provided by the department. Such report shall include:
  176         1.The federal employer identification number of each
  177  designated agent, private tag agent, or dealer who remitted
  178  contributions to the organization during that reporting period.
  179         2.The amount of contributions received from each
  180  designated agent, private tag agent, or dealer during that
  181  reporting period.
  182         (c)A person who, with the intent to unlawfully deprive or
  183  defraud the program of its moneys or the use or benefit thereof,
  184  fails to remit a contribution collected under this section is
  185  guilty of theft, punishable as follows:
  186         1.If the total amount stolen is less than $300, the
  187  offense is a misdemeanor of the second degree, punishable as
  188  provided in s. 775.082 or s. 775.083. Upon a second conviction,
  189  the offender commits a misdemeanor of the first degree,
  190  punishable as provided in s. 775.082 or s. 775.083. Upon a third
  191  or subsequent conviction, the offender commits a felony of the
  192  third degree, punishable as provided in s. 775.082, s. 775.083,
  193  or s. 775.084.
  194         2.If the total amount stolen is $300 or more, but less
  195  than $20,000, the offense is a felony of the third degree,
  196  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
  197         3.If the total amount stolen is $20,000 or more, but less
  198  than $100,000, the offense is a felony of the second degree,
  199  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
  200         4.If the total amount stolen is $100,000 or more, the
  201  offense is a felony of the first degree, punishable as provided
  202  in s. 775.082, s. 775.083, or s. 775.084.
  203         (d)A person convicted of an offense under paragraph (c)
  204  shall be ordered by the sentencing judge to make restitution to
  205  the organization in the amount that was stolen from the program.
  206         (e)Upon a finding that a dealer failed to remit a
  207  contribution under subparagraph (a)3. for which the dealer
  208  claimed a credit pursuant to this subsection, the department
  209  shall notify the affected organizations of the dealer’s name,
  210  address, federal employer identification number, and information
  211  related to differences between credits taken by the dealer
  212  pursuant to this subsection and amounts remitted to the eligible
  213  nonprofit scholarship-funding organization under subparagraph
  214  (a)3.
  215         (f)Any dealer, designated agent, private tag agent, or
  216  organization that fails to timely submit reports to the
  217  department as required in paragraphs (a) and (b) is subject to a
  218  penalty of $1,000 for every month, or part thereof, the report
  219  is not submitted, up to a maximum amount of $10,000. Such
  220  penalty shall be collected by the department and shall be
  221  transferred into the General Revenue Fund. Such penalty must be
  222  settled or compromised if it is determined by the department
  223  that the noncompliance is due to reasonable cause and not due to
  224  willful negligence, willful neglect, or fraud.
  225         (4)(3) For purposes of the distributions of tax revenue
  226  under s. 212.20, the department shall disregard any tax credits
  227  allowed under this section to ensure that any reduction in tax
  228  revenue received that is attributable to the tax credits results
  229  only in a reduction in distributions to the General Revenue
  230  Fund. Section 1002.395 applies The provisions of s. 1002.40
  231  apply to the credit authorized by this section.
  232         Section 2. Paragraph (a) of subsection (22) of section
  233  213.053, Florida Statutes, is amended to read:
  234         213.053 Confidentiality and information sharing.—
  235         (22)(a) The department may provide to an eligible nonprofit
  236  scholarship-funding organization, as defined in s. 1002.395 s.
  237  1002.40, a dealer’s name, address, federal employer
  238  identification number, and information related to differences
  239  between credits taken by the dealer pursuant to s. 212.1832(2)
  240  and amounts remitted to the eligible nonprofit scholarship
  241  funding organization pursuant to s. 212.1832(3)(a)3. under s.
  242  1002.40(13)(b)3. The eligible nonprofit scholarship-funding
  243  organization may use the information for purposes of recovering
  244  eligible contributions designated for that organization that
  245  were collected by the dealer but never remitted to the
  246  organization.
  247         Section 3. Subsections (3) and (4), paragraphs (a), (b),
  248  and (c) of subsection (5), paragraphs (a), (c), and (d) of
  249  subsection (6), paragraph (d) of subsection (7), paragraph (a)
  250  of subsection (8), paragraph (b) of subsection (9), and
  251  subsections (10), (11), (12), and (16) of section 1002.394,
  252  Florida Statutes, as amended by chapter 2023-350, Laws of
  253  Florida, are amended, and paragraph (d) is added to subsection
  254  (8) of that section, to read:
  255         1002.394 The Family Empowerment Scholarship Program.—
  256         (3) SCHOLARSHIP ELIGIBILITY.—
  257         (a)1. A parent of a student may apply for request and
  258  receive from the state a scholarship for the purposes specified
  259  in paragraph (4)(a) if the student:
  260         a. Is a resident of this state or the dependent child of an
  261  active duty member of the United States Armed Forces who has
  262  received permanent change of station orders to this state; and
  263         b. Is eligible to enroll in kindergarten through grade 12
  264  in a public school in this state or received a scholarship under
  265  the Hope Scholarship Program in the 2023-2024 school year.
  266         2. Priority must be given in the following order:
  267         a. A student whose household income level does not exceed
  268  185 percent of the federal poverty level or who is in foster
  269  care or out-of-home care.
  270         b. A student whose household income level exceeds 185
  271  percent of the federal poverty level, but does not exceed 400
  272  percent of the federal poverty level.
  273         (b) A parent of a student with a disability may apply for
  274  request and receive from the state a scholarship for the
  275  purposes specified in paragraph (4)(b) if the student:
  276         1. Is a resident of this state or the dependent child of an
  277  active duty member of the United States Armed Forces who has
  278  received permanent change of station orders to this state or, at
  279  the time of renewal, whose home of record or state of legal
  280  residence is Florida;
  281         2. Is 3 or 4 years of age during on or before September 1
  282  of the year in which the student applies for program
  283  participation or is eligible to enroll in kindergarten through
  284  grade 12 in a public school in this state;
  285         3. Has a disability as defined in subsection (2); and
  286         4. Is the subject of an IEP written in accordance with
  287  rules of the State Board of Education or with the applicable
  288  rules of another state or has received a diagnosis of a
  289  disability from a physician who is licensed under chapter 458 or
  290  chapter 459, a psychologist who is licensed under chapter 490,
  291  or a physician who holds an active license issued by another
  292  state or territory of the United States, the District of
  293  Columbia, or the Commonwealth of Puerto Rico.
  294         (c)An approved student who does not receive a scholarship
  295  must be placed on the wait list in the order in which the
  296  student is approved. An eligible student who does not receive a
  297  scholarship within the fiscal year must be retained on the wait
  298  list for the subsequent year.
  299         (4) AUTHORIZED USES OF PROGRAM FUNDS.—
  300         (a) Program funds awarded to a student determined eligible
  301  pursuant to paragraph (3)(a) may be used for:
  302         1. Tuition and fees at an eligible private school.
  303         2. Transportation to a Florida public school in which a
  304  student is enrolled and that is different from the school to
  305  which the student was assigned or to a lab school as defined in
  306  s. 1002.32.
  307         3. Instructional materials, including digital materials and
  308  Internet resources. Equipment used as instructional materials
  309  may only be purchased for subjects in language arts and reading,
  310  mathematics, social studies, and science.
  311         4. Curriculum as defined in subsection (2).
  312         5. Tuition and fees associated with full-time or part-time
  313  enrollment in an eligible postsecondary educational institution
  314  or a program offered by the postsecondary educational
  315  institution, unless the program is subject to s. 1009.25 or
  316  reimbursed pursuant to s. 1009.30; an approved preapprenticeship
  317  program as defined in s. 446.021(5) which is not subject to s.
  318  1009.25 and complies with all applicable requirements of the
  319  department pursuant to chapter 1005; a private tutoring program
  320  authorized under s. 1002.43; a virtual program offered by a
  321  department-approved private online provider that meets the
  322  provider qualifications specified in s. 1002.45(2)(a); the
  323  Florida Virtual School as a private paying student; or an
  324  approved online course offered pursuant to s. 1003.499 or s.
  325  1004.0961.
  326         6. Fees for nationally standardized, norm-referenced
  327  achievement tests, Advanced Placement Examinations, industry
  328  certification examinations, assessments related to postsecondary
  329  education, or other assessments.
  330         7. Contracted services provided by a public school or
  331  school district, including classes. A student who receives
  332  contracted services under this subparagraph is not considered
  333  enrolled in a public school for eligibility purposes as
  334  specified in subsection (6) but rather attending a public school
  335  on a part-time basis as authorized under s. 1002.44.
  336         8. Tuition and fees for part-time tutoring services or fees
  337  for services provided by a choice navigator. Such services must
  338  be provided by a person who holds a valid Florida educator’s
  339  certificate pursuant to s. 1012.56, a person who holds an
  340  adjunct teaching certificate pursuant to s. 1012.57, a person
  341  who has a bachelor’s degree or a graduate degree in the subject
  342  area in which instruction is given, a person who has
  343  demonstrated a mastery of subject area knowledge pursuant to s.
  344  1012.56(5), or a person certified by a nationally or
  345  internationally recognized research-based training program as
  346  approved by the department. As used in this subparagraph, the
  347  term “part-time tutoring services” does not qualify as regular
  348  school attendance as defined in s. 1003.01(16)(e).
  349         (b) Program funds awarded to a student with a disability
  350  determined eligible pursuant to paragraph (3)(b) may be used for
  351  the following purposes:
  352         1. Instructional materials, including digital devices,
  353  digital periphery devices, and assistive technology devices that
  354  allow a student to access instruction or instructional content
  355  and training on the use of and maintenance agreements for these
  356  devices.
  357         2. Curriculum as defined in subsection (2).
  358         3. Specialized services by approved providers or by a
  359  hospital in this state which are selected by the parent. These
  360  specialized services may include, but are not limited to:
  361         a. Applied behavior analysis services as provided in ss.
  362  627.6686 and 641.31098.
  363         b. Services provided by speech-language pathologists as
  364  defined in s. 468.1125(8).
  365         c. Occupational therapy as defined in s. 468.203.
  366         d. Services provided by physical therapists as defined in
  367  s. 486.021(8).
  368         e. Services provided by listening and spoken language
  369  specialists and an appropriate acoustical environment for a
  370  child who has a hearing impairment, including deafness, and who
  371  has received an implant or assistive hearing device.
  372         4. Tuition and fees associated with full-time or part-time
  373  enrollment in a home education program; an eligible private
  374  school; an eligible postsecondary educational institution or a
  375  program offered by the postsecondary educational institution,
  376  unless the program is subject to s. 1009.25 or reimbursed
  377  pursuant to s. 1009.30; an approved preapprenticeship program as
  378  defined in s. 446.021(5) which is not subject to s. 1009.25 and
  379  complies with all applicable requirements of the department
  380  pursuant to chapter 1005; a private tutoring program authorized
  381  under s. 1002.43; a virtual program offered by a department
  382  approved private online provider that meets the provider
  383  qualifications specified in s. 1002.45(2)(a); the Florida
  384  Virtual School as a private paying student; or an approved
  385  online course offered pursuant to s. 1003.499 or s. 1004.0961.
  386         5. Fees for nationally standardized, norm-referenced
  387  achievement tests, Advanced Placement Examinations, industry
  388  certification examinations, assessments related to postsecondary
  389  education, or other assessments.
  390         6. Contributions to the Stanley G. Tate Florida Prepaid
  391  College Program pursuant to s. 1009.98 or the Florida College
  392  Savings Program pursuant to s. 1009.981 for the benefit of the
  393  eligible student.
  394         7. Contracted services provided by a public school or
  395  school district, including classes. A student who receives
  396  services under a contract under this paragraph is not considered
  397  enrolled in a public school for eligibility purposes as
  398  specified in subsection (6) but rather attending a public school
  399  on a part-time basis as authorized under s. 1002.44.
  400         8. Tuition and fees for part-time tutoring services or fees
  401  for services provided by a choice navigator. Such services must
  402  be provided by a person who holds a valid Florida educator’s
  403  certificate pursuant to s. 1012.56, a person who holds an
  404  adjunct teaching certificate pursuant to s. 1012.57, a person
  405  who has a bachelor’s degree or a graduate degree in the subject
  406  area in which instruction is given, a person who has
  407  demonstrated a mastery of subject area knowledge pursuant to s.
  408  1012.56(5), or a person certified by a nationally or
  409  internationally recognized research-based training program as
  410  approved by the department. As used in this subparagraph, the
  411  term “part-time tutoring services” does not qualify as regular
  412  school attendance as defined in s. 1003.01(16)(e).
  413         9. Fees for specialized summer education programs.
  414         10. Fees for specialized after-school education programs.
  415         11. Transition services provided by job coaches. Transition
  416  services are a coordinated set of activities which are focused
  417  on improving the academic and functional achievement of a
  418  student with a disability to facilitate the student’s movement
  419  from school to postschool activities and are based on the
  420  student’s needs.
  421         12. Fees for an annual evaluation of educational progress
  422  by a state-certified teacher under s. 1002.41(1)(f), if this
  423  option is chosen for a home education student.
  424         13. Tuition and fees associated with programs offered by
  425  Voluntary Prekindergarten Education Program providers approved
  426  pursuant to s. 1002.55, and school readiness providers approved
  427  pursuant to s. 1002.88, and prekindergarten programs offered by
  428  an eligible private school.
  429         14. Fees for services provided at a center that is a member
  430  of the Professional Association of Therapeutic Horsemanship
  431  International.
  432         15. Fees for services provided by a therapist who is
  433  certified by the Certification Board for Music Therapists or
  434  credentialed by the Art Therapy Credentials Board, Inc.
  435         (5) TERM OF SCHOLARSHIP.—For purposes of continuity of
  436  educational choice:
  437         (a)1. A scholarship funded awarded to an eligible student
  438  pursuant to paragraph (3)(a) shall remain in force until:
  439         a. The organization determines that the student is not
  440  eligible for program renewal;
  441         b. The Commissioner of Education suspends or revokes
  442  program participation or use of funds;
  443         c. The student’s parent has forfeited participation in the
  444  program for failure to comply with subsection (10);
  445         d. The student, who uses the scholarship for tuition and
  446  fees pursuant to subparagraph (4)(a)1., enrolls in a public
  447  school. However, if a student enters a Department of Juvenile
  448  Justice detention center for a period of no more than 21 days,
  449  the student is not considered to have returned to a public
  450  school on a full-time basis for that purpose; or
  451         e. The student graduates from high school or attains 21
  452  years of age, whichever occurs first.
  453         2.a. The student’s scholarship account must be closed and
  454  any remaining funds shall revert to the state after:
  455         (I) Denial or revocation of program eligibility by the
  456  commissioner for fraud or abuse, including, but not limited to,
  457  the student or student’s parent accepting any payment, refund,
  458  or rebate, in any manner, from a provider of any services
  459  received pursuant to paragraph (4)(a); or
  460         (II) Two consecutive fiscal years in which an account has
  461  been inactive; or
  462         (III)A student remains unenrolled in an eligible private
  463  school for 30 days while receiving a scholarship that requires
  464  full-time enrollment.
  465         b. Reimbursements for program expenditures may continue
  466  until the account balance is expended or remaining funds have
  467  reverted to the state.
  468         (b)1. A scholarship funded awarded to an eligible student
  469  pursuant to paragraph (3)(b) shall remain in force until:
  470         a. The parent does not renew program eligibility;
  471         b. The organization determines that the student is not
  472  eligible for program renewal;
  473         c. The Commissioner of Education suspends or revokes
  474  program participation or use of funds;
  475         d. The student’s parent has forfeited participation in the
  476  program for failure to comply with subsection (10);
  477         e. The student enrolls full time in a public school; or
  478         f. The student graduates from high school or attains 22
  479  years of age, whichever occurs first.
  480         2. Reimbursements for program expenditures may continue
  481  until the account balance is expended or the account is closed.
  482         3. A student’s scholarship account must be closed and any
  483  remaining funds, including, but not limited to, contributions
  484  made to the Stanley G. Tate Florida Prepaid College Program or
  485  earnings from or contributions made to the Florida College
  486  Savings Program using program funds pursuant to subparagraph
  487  (4)(b)6., shall revert to the state after:
  488         a. Denial or revocation of program eligibility by the
  489  commissioner for fraud or abuse, including, but not limited to,
  490  the student or student’s parent accepting any payment, refund,
  491  or rebate, in any manner, from a provider of any services
  492  received pursuant to subsection (4);
  493         b. Any period of 3 consecutive years after high school
  494  completion or graduation during which the student has not been
  495  enrolled in an eligible postsecondary educational institution or
  496  a program offered by the institution; or
  497         c. Two consecutive fiscal years in which an account has
  498  been inactive.
  499         (c) Upon reasonable notice to the organization and the
  500  school district, the student’s parent may remove the student
  501  from the participating private school and place the student in a
  502  public school in accordance with this section.
  503         (6) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
  504  a Family Empowerment Scholarship while he or she is:
  505         (a) Enrolled full time in a public school, including, but
  506  not limited to, the Florida School for the Deaf and the Blind,
  507  the College-Preparatory Boarding Academy, the Florida School for
  508  Competitive Academics, the Florida Virtual School, the Florida
  509  Scholars Academy, a developmental research school authorized
  510  under s. 1002.32, or a charter school authorized under this
  511  chapter. For purposes of this paragraph, a 3- or 4-year-old
  512  child who receives services funded through the Florida Education
  513  Finance Program is considered to be a student enrolled in a
  514  public school;
  515         (c) Receiving any other educational scholarship pursuant to
  516  this chapter. However, an eligible public school student
  517  receiving a scholarship under s. 1002.411 may receive a
  518  scholarship for transportation pursuant to subparagraph
  519  (4)(a)2.;
  520         (d) Not having regular and direct contact with his or her
  521  private school teachers pursuant to s. 1002.421(1)(i), unless he
  522  or she is eligible pursuant to paragraph (3)(b) and enrolled in
  523  the participating private school’s transition-to-work program
  524  pursuant to subsection (16) or a home education program pursuant
  525  to s. 1002.41;
  526         (7) SCHOOL DISTRICT OBLIGATIONS.—
  527         (d) Upon the request of the department, a school district
  528  shall coordinate with the department to provide to a
  529  participating private school the statewide assessments
  530  administered under s. 1008.22 and any related materials for
  531  administering the assessments. For a student who participates in
  532  the Family Empowerment Scholarship Program whose parent requests
  533  that the student take the statewide assessments under s.
  534  1008.22, the district in which the student attends a
  535  participating private school shall provide locations and times
  536  to take all statewide assessments. A school district is
  537  responsible for implementing test administrations at a
  538  participating private school, including the:
  539         1. Provision of training for private school staff on test
  540  security and assessment administration procedures;
  541         2. Distribution of testing materials to a private school;
  542         3. Retrieval of testing materials from a private school;
  543         4. Provision of the required format for a private school to
  544  submit information to the district for test administration and
  545  enrollment purposes; and
  546         5. Provision of any required assistance, monitoring, or
  547  investigation at a private school.
  548         (8) DEPARTMENT OF EDUCATION OBLIGATIONS.—
  549         (a) The department shall:
  550         1. Publish and update, as necessary, information on the
  551  department website about the Family Empowerment Scholarship
  552  Program, including, but not limited to, student eligibility
  553  criteria, parental responsibilities, and relevant data.
  554         2. Report, as part of the determination of full-time
  555  equivalent membership pursuant to s. 1011.62(1)(a), all
  556  scholarship students who are receiving a scholarship under the
  557  program and are funded through the Florida Education Finance
  558  Program, and cross-check the list of participating scholarship
  559  students submitted by the eligible nonprofit scholarship-funding
  560  organization with the full-time equivalent student membership
  561  survey data public school enrollment lists to avoid duplication.
  562         3. Maintain and annually publish a list of nationally norm
  563  referenced tests identified for purposes of satisfying the
  564  testing requirement in subparagraph (9)(c)1. The tests must meet
  565  industry standards of quality in accordance with state board
  566  rule.
  567         4. Notify eligible nonprofit scholarship-funding
  568  organizations of the deadlines for submitting the verified list
  569  of eligible scholarship students determined to be eligible for a
  570  scholarship. An eligible nonprofit scholarship-funding
  571  organization may not submit a student for funding after February
  572  1.
  573         5. Deny or terminate program participation upon a parent’s
  574  failure to comply with subsection (10).
  575         6. Notify the parent and the organization when a
  576  scholarship account is closed and program funds revert to the
  577  state.
  578         7. Notify an eligible nonprofit scholarship-funding
  579  organization of any of the organization’s or other
  580  organization’s identified students who are receiving
  581  scholarships under this chapter.
  582         8. Maintain on its website a list of approved providers as
  583  required by s. 1002.66, eligible postsecondary educational
  584  institutions, eligible private schools, and eligible
  585  organizations and may identify or provide links to lists of
  586  other approved providers.
  587         9. Require each organization to verify eligible
  588  expenditures before the distribution of funds for any
  589  expenditures made pursuant to subparagraphs (4)(b)1. and 2.
  590  Review of expenditures made for services specified in
  591  subparagraphs (4)(b)3.-15. may be completed after the purchase
  592  is made.
  593         10. Investigate any written complaint of a violation of
  594  this section by a parent, a student, a participating private
  595  school, a public school, a school district, an organization, a
  596  provider, or another appropriate party in accordance with the
  597  process established under s. 1002.421.
  598         11. Require quarterly reports by an organization, which
  599  must include, at a minimum, the number of students participating
  600  in the program; the demographics of program participants; the
  601  disability category of program participants; the matrix level of
  602  services, if known; the program award amount per student; the
  603  total expenditures for the purposes specified in paragraph
  604  (4)(b); the types of providers of services to students; the
  605  number of scholarship applications received, the number of
  606  applications processed within 30 days after receipt, and the
  607  number of incomplete applications received; data related to
  608  reimbursement submissions, including the average number of days
  609  for a reimbursement to be reviewed and the average number of
  610  days for a reimbursement to be approved; any parent input and
  611  feedback collected regarding the program; and any other
  612  information deemed necessary by the department.
  613         12. Notify eligible nonprofit scholarship-funding
  614  organizations that scholarships may not be awarded in a school
  615  district in which the award will exceed 99 percent of the school
  616  district’s share of state funding through the Florida Education
  617  Finance Program as calculated by the department.
  618         13. Adjust payments to eligible nonprofit scholarship
  619  funding organizations and, when the Florida Education Finance
  620  Program is recalculated, adjust the amount of state funds
  621  allocated to school districts through the Florida Education
  622  Finance Program based upon the results of the cross-check
  623  completed pursuant to subparagraph 2.
  624         (d)The department may provide guidance to a participating
  625  private school that submits a transition-to-work program plan
  626  pursuant to subsection (16).
  627         (9) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—To be
  628  eligible to participate in the Family Empowerment Scholarship
  629  Program, a private school may be sectarian or nonsectarian and
  630  must:
  631         (b) Provide to the organization all documentation required
  632  for a student’s participation, including confirmation of the
  633  student’s admission to the private school, the private school’s
  634  and student’s fee schedules, and any other information required
  635  by the organization to process scholarship payment under
  636  subparagraph (12)(a)4. Such information must be provided by the
  637  deadlines established by the organization and in accordance with
  638  the requirements of this section at least 30 days before any
  639  quarterly scholarship payment is made for the student pursuant
  640  to paragraph (12)(a). A student is not eligible to receive a
  641  quarterly scholarship payment if the private school fails to
  642  meet the this deadline.
  643  
  644  If a private school fails to meet the requirements of this
  645  subsection or s. 1002.421, the commissioner may determine that
  646  the private school is ineligible to participate in the
  647  scholarship program.
  648         (10) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
  649  PARTICIPATION.—
  650         (a) A parent who applies for a scholarship applies for
  651  program participation under paragraph (3)(a) whose student will
  652  be enrolled full time in an eligible a private school must:
  653         1. Select an eligible the private school and apply for the
  654  admission of his or her student.
  655         2. Request the scholarship by the a date established by the
  656  organization, in a manner that creates a written or electronic
  657  record of the request and the date of receipt of the request.
  658         3.a.Beginning with new applications for the 2025-2026
  659  school year and thereafter, notify the organization by December
  660  15 that the scholarship is being accepted or declined.
  661         b.Beginning with renewal applications for the 2025-2026
  662  school year and thereafter, notify the organization by May 31
  663  that the scholarship is being renewed or declined.
  664         4.3. Inform the applicable school district when the parent
  665  withdraws his or her student from a public school to attend an
  666  eligible private school.
  667         5.4. Require his or her student participating in the
  668  program to remain in attendance at the eligible private school
  669  throughout the school year unless excused by the school for
  670  illness or other good cause.
  671         6.5. Meet with the eligible private school’s principal or
  672  the principal’s designee to review the school’s academic
  673  programs and policies, specialized services, code of student
  674  conduct, and attendance policies before enrollment.
  675         7.6. Require his or her that the student participating in
  676  the scholarship program to take takes the norm-referenced
  677  assessment offered by the eligible private school. The parent
  678  may also choose to have the student participate in the statewide
  679  assessments pursuant to paragraph (7)(d). If the parent requests
  680  that the student participating in the program take all statewide
  681  assessments required pursuant to s. 1008.22, the parent is
  682  responsible for transporting the student to the assessment site
  683  designated by the school district.
  684         8.7. Approve each payment before the scholarship funds may
  685  be deposited by funds transfer pursuant to subparagraph
  686  (12)(a)4. The parent may not designate any entity or individual
  687  associated with the participating private school as the parent’s
  688  attorney in fact to approve a funds transfer. A participant who
  689  fails to comply with this paragraph forfeits the scholarship.
  690         9.8. Agree to have the organization commit scholarship
  691  funds on behalf of his or her student for tuition and fees for
  692  which the parent is responsible for payment at the eligible
  693  private school before using scholarship empowerment account
  694  funds for additional authorized uses under paragraph (4)(a). A
  695  parent is responsible for all eligible expenses in excess of the
  696  amount of the scholarship.
  697         10.Comply with the scholarship application and renewal
  698  processes and requirements established by the organization.
  699         (b) A parent who applies for a scholarship applies for
  700  program participation under paragraph (3)(b) is exercising his
  701  or her parental option to determine the appropriate placement or
  702  the services that best meet the needs of his or her child and
  703  must:
  704         1. Apply to an eligible nonprofit scholarship-funding
  705  organization to participate in the program by a date set by the
  706  organization. The request must be communicated directly to the
  707  organization in a manner that creates a written or electronic
  708  record of the request and the date of receipt of the request.
  709         2.a.Beginning with new applications for the 2025-2026
  710  school year and thereafter, notify the organization by December
  711  15 that the scholarship is being accepted or declined.
  712         b.Beginning with renewal applications for the 2025-2026
  713  school year and thereafter, notify the organization by May 31
  714  that the scholarship is being renewed or declined.
  715         3.2. Sign an agreement with the organization and annually
  716  submit a sworn compliance statement to the organization to
  717  satisfy or maintain program eligibility, including eligibility
  718  to receive and spend program payments by:
  719         a. Affirming that the student is enrolled in a program that
  720  meets regular school attendance requirements as provided in s.
  721  1003.01(16)(b), (c), or (d).
  722         b. Affirming that the program funds are used only for
  723  authorized purposes serving the student’s educational needs, as
  724  described in paragraph (4)(b); that any prepaid college plan or
  725  college savings plan funds contributed pursuant to subparagraph
  726  (4)(b)6. will not be transferred to another beneficiary while
  727  the plan contains funds contributed pursuant to this section;
  728  and that they will not receive a payment, refund, or rebate of
  729  any funds provided under this section.
  730         c. Affirming that the parent is responsible for all
  731  eligible expenses in excess of the amount of the scholarship and
  732  for the education of his or her student by, as applicable:
  733         (I) Requiring the student to take an assessment in
  734  accordance with paragraph (9)(c);
  735         (II) Providing an annual evaluation in accordance with s.
  736  1002.41(1)(f); or
  737         (III) Requiring the child to take any preassessments and
  738  postassessments selected by the provider if the child is 4 years
  739  of age and is enrolled in a program provided by an eligible
  740  Voluntary Prekindergarten Education Program provider. A student
  741  with disabilities for whom the physician or psychologist who
  742  issued the diagnosis or the IEP team determines that a
  743  preassessment and postassessment is not appropriate is exempt
  744  from this requirement. A participating provider shall report a
  745  student’s scores to the parent.
  746         d. Affirming that the student remains in good standing with
  747  the provider or school if those options are selected by the
  748  parent.
  749         e. Enrolling his or her child in a program from a Voluntary
  750  Prekindergarten Education Program provider authorized under s.
  751  1002.55, a school readiness provider authorized under s.
  752  1002.88, a prekindergarten program offered by an eligible
  753  private school, or an eligible private school if either option
  754  is selected by the parent.
  755         f. Comply with the scholarship application and renewal
  756  processes and requirements established by the organization
  757  Renewing participation in the program each year. A student whose
  758  participation in the program is not renewed may continue to
  759  spend scholarship funds that are in his or her account from
  760  prior years unless the account must be closed pursuant to
  761  subparagraph (5)(b)3. Notwithstanding any changes to the
  762  student’s IEP, a student who was previously eligible for
  763  participation in the program shall remain eligible to apply for
  764  renewal. However, for a high-risk child to continue to
  765  participate in the program in the school year after he or she
  766  reaches 6 years of age, the child’s application for renewal of
  767  program participation must contain documentation that the child
  768  has a disability defined in paragraph (2)(e) other than high
  769  risk status.
  770         g. Procuring the services necessary to educate the student.
  771  If such services include enrollment in an eligible private
  772  school, the parent must meet with the private school’s principal
  773  or the principal’s designee to review the school’s academic
  774  programs and policies, specialized services, code of student
  775  conduct, and attendance policies before his or her student is
  776  enrolled. The parent must also approve each payment to the
  777  eligible private school before the scholarship funds may be
  778  deposited by funds transfer pursuant to subparagraph (12)(a)4.
  779  The parent may not designate any entity or individual associated
  780  with the eligible private school as the parent’s attorney in
  781  fact to approve a funds transfer. When the student receives a
  782  scholarship, the district school board is not obligated to
  783  provide the student with a free appropriate public education.
  784  For purposes of s. 1003.57 and the Individuals with Disabilities
  785  in Education Act, a participating student has only those rights
  786  that apply to all other unilaterally parentally placed students,
  787  except that, when requested by the parent, school district
  788  personnel must develop an IEP or matrix level of services.
  789         (c)A parent may not apply for multiple scholarships under
  790  this section and s. 1002.395 for an individual student at the
  791  same time.
  792         (d)(c) A participant who fails to comply with this
  793  subsection forfeits the scholarship.
  794         (11) OBLIGATIONS OF ELIGIBLE SCHOLARSHIP-FUNDING
  795  ORGANIZATIONS.—
  796         (a) An eligible nonprofit scholarship-funding organization
  797  awarding scholarships to eligible students pursuant to paragraph
  798  (3)(a) shall:
  799         1. Establish a process for parents who are in compliance
  800  with paragraph (10)(a) to renew their students’ scholarships.
  801  Renewal applications for the 2025-2026 school year and
  802  thereafter must provide for a renewal timeline beginning
  803  February 1 of the prior school year and ending April 30 of the
  804  prior school year. A student’s renewal is contingent upon an
  805  eligible private school providing confirmation of student
  806  admission pursuant to subsection (9). The process must require
  807  that parents confirm that the scholarship is being renewed or
  808  declined by May 31.
  809         2.Establish a process that allows a parent to apply for a
  810  new scholarship. The process may begin no earlier than February
  811  1 of the prior school year and must authorize submission of
  812  applications until November 15. The process must be in a manner
  813  that creates a written or electronic record of the application
  814  request and the date of receipt of the application request.
  815  Applications received after the deadline may be considered for
  816  scholarship award in the subsequent fiscal year. The process
  817  must require that parents confirm that the scholarship is being
  818  accepted or declined by December 15 Must receive applications,
  819  determine student eligibility, notify parents in accordance with
  820  the requirements of this section, and provide the department
  821  with information on the student to enable the department to
  822  determine student funding in accordance with paragraph (12)(a).
  823         3.2.Shall Verify the household income level of students
  824  seeking priority eligibility and submit the verified list of
  825  students and related documentation to the department when
  826  necessary.
  827         4.3.Shall Award scholarships in priority order pursuant to
  828  paragraph (3)(a).
  829         5.4.Shall Establish and maintain separate scholarship
  830  empowerment accounts for each eligible student. For each
  831  account, the organization must maintain a record of accrued
  832  interest that is retained in the student’s account and available
  833  only for authorized program expenditures.
  834         6.5.May Permit eligible students to use program funds for
  835  the purposes specified in paragraph (4)(a) by paying for the
  836  authorized use directly, then submitting a reimbursement request
  837  to the eligible nonprofit scholarship-funding organization.
  838  However, an eligible nonprofit scholarship-funding organization
  839  may require the use of an online platform for direct purchases
  840  of products so long as such use does not limit a parent’s choice
  841  of curriculum or academic programs. If a parent purchases a
  842  product identical to one offered by an organization’s online
  843  platform for a lower price, the organization shall reimburse the
  844  parent the cost of the product.
  845         6.May, from eligible contributions received pursuant to s.
  846  1002.395(6)(l)1., use an amount not to exceed 2.5 percent of the
  847  total amount of all scholarships funded under this section for
  848  administrative expenses associated with performing functions
  849  under this section. An eligible nonprofit scholarship-funding
  850  organization that has, for the prior fiscal year, complied with
  851  the expenditure requirements of s. 1002.395(6)(l)2., may use an
  852  amount not to exceed 3 percent. Such administrative expense
  853  amount is considered within the 3 percent limit on the total
  854  amount an organization may use to administer scholarships under
  855  this chapter.
  856         7. Must, In a timely manner, submit the verified list of
  857  students and any information requested by the department
  858  relating to the scholarship under this section.
  859         8. Must Notify the department about any violation of this
  860  section.
  861         9. Must Document each student’s eligibility for a fiscal
  862  year before granting a scholarship for that fiscal year. A
  863  student is ineligible for a scholarship if the student’s account
  864  has been inactive for 2 consecutive fiscal years.
  865         10. Must Notify each parent that participation in the
  866  scholarship program does not guarantee enrollment.
  867         11. Shall Commit scholarship funds on behalf of the student
  868  for tuition and fees for which the parent is responsible for
  869  payment at the participating private school before using
  870  scholarship empowerment account funds for additional authorized
  871  uses under paragraph (4)(a).
  872         (b) An eligible nonprofit scholarship-funding organization
  873  awarding scholarships to eligible students pursuant to paragraph
  874  (3)(b) shall:
  875         1.Establish a process for parents who are in compliance
  876  with paragraph (10)(b) to renew their students’ scholarships.
  877  Renewal applications for the 2025-2026 school year and
  878  thereafter must provide for a renewal timeline beginning
  879  February 1 of the prior school year and ending April 30 of the
  880  prior school year. A student’s renewal is contingent upon an
  881  eligible private school providing confirmation of student
  882  admission pursuant to subsection (9), if applicable. The process
  883  must require that parents confirm that the scholarship is being
  884  renewed or declined by May 31.
  885         2.Establish a process that allows a parent to apply for a
  886  new scholarship. The process may begin no earlier than February
  887  1 of the prior school year and must authorize the submission of
  888  applications until November 15. The process must be in a manner
  889  that creates a written or electronic record of the application
  890  request and the date of receipt of the application request.
  891  Applications received after the deadline may be considered for
  892  scholarship award in the subsequent fiscal year. The process
  893  must require that parents confirm that the scholarship is being
  894  accepted or declined by December 15
  895         1.Receive applications, determine student eligibility, and
  896  notify parents in accordance with the requirements of this
  897  section. When an application is approved, the organization must
  898  provide the department with information on the student to enable
  899  the department to determine student funding in accordance with
  900  paragraph (12)(b).
  901         2.Establish a date by which a parent must confirm initial
  902  or continuing participation in the program.
  903         3. Review applications and award scholarships using the
  904  following priorities:
  905         a.For the 2021-2022 school year, a student who received a
  906  Gardiner Scholarship in the 2020-2021 school year and meets the
  907  eligibility requirements in paragraph (3)(b).
  908         a.b. Renewing students from the previous school year.
  909         c.Students retained on the previous school year’s wait
  910  list.
  911         b.d. An eligible student who meets the criteria for an
  912  initial award pursuant to paragraph (3)(b) on a first-come,
  913  first-served basis.
  914  
  915  An approved student who does not receive a scholarship must be
  916  placed on the wait list in the order in which his or her
  917  application is approved. A student who does not receive a
  918  scholarship within the fiscal year shall be retained on the wait
  919  list for the subsequent fiscal year.
  920         4. Establish and maintain separate accounts for each
  921  eligible student. For each account, the organization must
  922  maintain a record of accrued interest that is retained in the
  923  student’s account and available only for authorized program
  924  expenditures.
  925         5. Verify qualifying educational expenditures pursuant to
  926  the requirements of paragraph (4)(b).
  927         6. Return any remaining program funds to the department
  928  pursuant to paragraph (6)(b).
  929         7. Notify the parent about the availability of, and the
  930  requirements associated with requesting, an initial IEP or IEP
  931  reevaluation every 3 years for each student participating in the
  932  program.
  933         8.Notify the parent of available state and local services,
  934  including, but not limited to, services under chapter 413.
  935         9.In a timely manner, submit to the department the
  936  verified list of eligible scholarship students and any
  937  information requested by the department relating to the
  938  scholarship under this section.
  939         10.8. Notify the department of any violation of this
  940  section.
  941         11.9. Document each scholarship student’s eligibility for a
  942  fiscal year before granting a scholarship for that fiscal year
  943  pursuant to paragraph (3)(b). A student is ineligible for a
  944  scholarship if the student’s account has been inactive for 2
  945  consecutive fiscal years.
  946         (c)An eligible nonprofit scholarship-funding organization
  947  may, from eligible contributions received pursuant to s.
  948  1002.395(6)(l)1., use an amount not to exceed 2.5 percent of the
  949  total amount of all scholarships funded under this section for
  950  administrative expenses associated with performing functions
  951  under this section. An organization that has, for the prior
  952  fiscal year, complied with the expenditure requirements of s.
  953  1002.395(6)(l)3. may use an amount not to exceed 3 percent. Such
  954  administrative expense amount is considered within the 3-percent
  955  limit on the total amount an organization may use to administer
  956  scholarships under this chapter.
  957         (d)An eligible nonprofit scholarship-funding organization
  958  shall establish a process to collect input and feedback from
  959  parents, private schools, and providers before implementing
  960  substantial modifications or enhancements to the reimbursement
  961  process.
  962         (12) SCHOLARSHIP FUNDING AND PAYMENT.—
  963         (a)1. Scholarships for students determined eligible
  964  pursuant to paragraph (3)(a) may be funded once all scholarships
  965  have been funded in accordance with s. 1002.395(6)(l)2. The
  966  calculated scholarship amount for a participating student
  967  determined eligible pursuant to paragraph (3)(a) shall be based
  968  upon the grade level and school district in which the student
  969  was assigned as 100 percent of the funds per unweighted full
  970  time equivalent in the Florida Education Finance Program for a
  971  student in the basic program established pursuant to s.
  972  1011.62(1)(c)1., plus a per-full-time equivalent share of funds
  973  for the categorical programs established in s. 1011.62(5),
  974  (7)(a), and (16), as funded in the General Appropriations Act.
  975         2. A scholarship of $750 or an amount equal to the school
  976  district expenditure per student riding a school bus, as
  977  determined by the department, whichever is greater, may be
  978  awarded to an eligible student who is enrolled in a Florida
  979  public school that is different from the school to which the
  980  student was assigned or in a lab school as defined in s. 1002.32
  981  if the school district does not provide the student with
  982  transportation to the school.
  983         3.a.For renewing scholarship students, the organization
  984  must provide the department with the documentation necessary to
  985  verify the student’s continued eligibility to participate in the
  986  scholarship program at least 30 days before each payment
  987  participation. Upon receiving the verified list of eligible
  988  scholarship students documentation, the department shall release
  989  transfer, beginning August 1, from state funds only, the amount
  990  calculated pursuant to subparagraph 1. 2. to the organization
  991  for deposit into the student’s account in quarterly payments no
  992  later than August 1, November 1, February 1, and April 1 of
  993  quarterly disbursement to parents of participating students each
  994  school year in which the scholarship is in force.
  995         b.For new scholarship students, the organization must
  996  verify the student’s eligibility to participate in the
  997  scholarship program at least 30 days before each payment. Upon
  998  receiving the verified list of eligible scholarship students,
  999  the department shall release, from state funds only, the amount
 1000  calculated pursuant to subparagraph 1. to the organization for
 1001  deposit into the student’s account in quarterly payments no
 1002  later than September 1, November 1, February 1, and April 1 of
 1003  each school year in which the scholarship is in force. For a
 1004  student exiting a Department of Juvenile Justice commitment
 1005  program who chooses to participate in the scholarship program,
 1006  the amount calculated pursuant to subparagraph 1. must be
 1007  transferred from the school district in which the student last
 1008  attended a public school before commitment to the Department of
 1009  Juvenile Justice.
 1010         c.The department is authorized to release the state funds
 1011  contingent upon verification that the organization will comply
 1012  with s. 1002.395(6)(l) based upon the organization’s submitted
 1013  verified list of eligible scholarship students pursuant to s.
 1014  1002.395 For a student exiting a Department of Juvenile Justice
 1015  commitment program who chooses to participate in the scholarship
 1016  program, the amount of the Family Empowerment Scholarship
 1017  calculated pursuant to subparagraph 2. must be transferred from
 1018  the school district in which the student last attended a public
 1019  school before commitment to the Department of Juvenile Justice.
 1020  When a student enters the scholarship program, the organization
 1021  must receive all documentation required for the student’s
 1022  participation, including the private school’s and the student’s
 1023  fee schedules, at least 30 days before the first quarterly
 1024  scholarship payment is made for the student.
 1025         4. The initial payment shall be made after the
 1026  organization’s verification of admission acceptance, and
 1027  subsequent payments shall be made upon verification of continued
 1028  enrollment and attendance at the participating private school.
 1029  Payments for tuition and fees for full-time enrollment shall be
 1030  made within 7 business days after approval by the parent
 1031  pursuant to paragraph (10)(a) and the private school pursuant to
 1032  paragraph (9)(b). Payment must be by funds transfer or any other
 1033  means of payment that the department deems to be commercially
 1034  viable or cost-effective. An organization shall ensure that the
 1035  parent has approved a funds transfer before any scholarship
 1036  funds are deposited.
 1037         5. An organization may not transfer any funds to an account
 1038  of a student determined eligible pursuant to paragraph (3)(a)
 1039  which has a balance in excess of $24,000.
 1040         (b)1. For the 2023-2024 school year, the maximum number of
 1041  students participating in the scholarship program under
 1042  paragraph (3)(b) shall be the number of students the
 1043  organization and the department determined eligible pursuant to
 1044  this section. Beginning in the 2024-2025 school year, the
 1045  maximum number of scholarships funded students participating in
 1046  the scholarship program under paragraph (3)(b) shall annually
 1047  increase by 5.0 3.0 percent of the state’s total exceptional
 1048  student education full-time equivalent student membership, not
 1049  including gifted students. The maximum number of scholarships
 1050  funded shall increase by 1.0 percent of the state’s total
 1051  exceptional student education full-time equivalent student
 1052  membership, not including gifted students, in the school year
 1053  following any school year in which the number of scholarships
 1054  funded exceeds 95 percent of the number of available
 1055  scholarships for that school year. An eligible student who meets
 1056  any of the following requirements shall be excluded from the
 1057  maximum number of students if the student:
 1058         a. Received specialized instructional services under the
 1059  Voluntary Prekindergarten Education Program pursuant to s.
 1060  1002.66 during the previous school year and the student has a
 1061  current IEP developed by the district school board in accordance
 1062  with rules of the State Board of Education;
 1063         b. Is a dependent child of a law enforcement officer or a
 1064  member of the United States Armed Forces, a foster child, or an
 1065  adopted child; or
 1066         c. Spent the prior school year in attendance at a Florida
 1067  public school or the Florida School for the Deaf and the Blind.
 1068  For purposes of this subparagraph, the term “prior school year
 1069  in attendance” means that the student was enrolled and reported
 1070  by:
 1071         (I) A school district for funding during either the
 1072  preceding October or February full-time equivalent student
 1073  membership surveys in kindergarten through grade 12, which
 1074  includes time spent in a Department of Juvenile Justice
 1075  commitment program if funded under the Florida Education Finance
 1076  Program;
 1077         (II) The Florida School for the Deaf and the Blind during
 1078  the preceding October or February full-time equivalent student
 1079  membership surveys in kindergarten through grade 12;
 1080         (III) A school district for funding during the preceding
 1081  October or February full-time equivalent student membership
 1082  surveys, was at least 4 years of age when enrolled and reported,
 1083  and was eligible for services under s. 1003.21(1)(e); or
 1084         (IV) Received a John M. McKay Scholarship for Students with
 1085  Disabilities in the 2021-2022 school year.
 1086         2. For a student who has a Level I to Level III matrix of
 1087  services or a diagnosis by a physician or psychologist, the
 1088  calculated scholarship amount for a student participating in the
 1089  program must be based upon the grade level and school district
 1090  in which the student would have been enrolled as the total funds
 1091  per unweighted full-time equivalent in the Florida Education
 1092  Finance Program for a student in the basic exceptional student
 1093  education program pursuant to s. 1011.62(1)(c) and (d), plus a
 1094  per full-time equivalent share of funds for the categorical
 1095  programs established in s. 1011.62(5), (7)(a), (8), and (16), as
 1096  funded in the General Appropriations Act. For the categorical
 1097  program established in s. 1011.62(8), the funds must be
 1098  allocated based on the school district’s average exceptional
 1099  student education guaranteed allocation funds per exceptional
 1100  student education full-time equivalent student.
 1101         3. For a student with a Level IV or Level V matrix of
 1102  services, the calculated scholarship amount must be based upon
 1103  the school district to which the student would have been
 1104  assigned as the total funds per full-time equivalent for the
 1105  Level IV or Level V exceptional student education program
 1106  pursuant to s. 1011.62(1)(c)2.a. or b., plus a per-full time
 1107  equivalent share of funds for the categorical programs
 1108  established in s. 1011.62(5), (7)(a), and (16), as funded in the
 1109  General Appropriations Act.
 1110         4. For a student who received a Gardiner Scholarship
 1111  pursuant to former s. 1002.385 in the 2020-2021 school year, the
 1112  amount shall be the greater of the amount calculated pursuant to
 1113  subparagraph 2. or the amount the student received for the 2020
 1114  2021 school year.
 1115         5. For a student who received a John M. McKay Scholarship
 1116  pursuant to former s. 1002.39 in the 2020-2021 school year, the
 1117  amount shall be the greater of the amount calculated pursuant to
 1118  subparagraph 2. or the amount the student received for the 2020
 1119  2021 school year.
 1120         6. The organization must provide the department with the
 1121  documentation necessary to verify the student’s eligibility to
 1122  participate in the scholarship program at least 30 days before
 1123  each payment participation.
 1124         7.a.For renewing scholarship students, upon receiving the
 1125  verified list of eligible scholarship students, the department
 1126  shall release, from state funds only, the amount calculated
 1127  pursuant to subparagraph 1. to the organization for deposit into
 1128  the student’s account in quarterly payments no later than August
 1129  1, November 1, February 1, and April 1 of each school year in
 1130  which the scholarship is in force.
 1131         b.For new scholarship students, upon receiving the
 1132  verified list of eligible scholarship students documentation,
 1133  the department shall release, from state funds only, the amount
 1134  calculated pursuant to subparagraph 1. student’s scholarship
 1135  funds to the organization for deposit, to be deposited into the
 1136  student’s account in quarterly payments four equal amounts no
 1137  later than September 1, November 1, February 1, and April 1 of
 1138  each school year in which the scholarship is in force.
 1139         8.If a scholarship student is attending an eligible
 1140  private school full time, the initial payment shall be made
 1141  after the organization’s verification of admission acceptance,
 1142  and subsequent payments shall be made upon verification of
 1143  continued enrollment and attendance at the eligible private
 1144  school. Payments for tuition and fees for full-time enrollment
 1145  shall be made within 7 business days after approval by the
 1146  parent pursuant to paragraph (10)(b) and the private school
 1147  pursuant to paragraph (9)(b).
 1148         9.8. Accrued interest in the student’s account is in
 1149  addition to, and not part of, the awarded funds. Program funds
 1150  include both the awarded funds and accrued interest.
 1151         10.9. The organization may develop a system for payment of
 1152  benefits by funds transfer, including, but not limited to, debit
 1153  cards, electronic payment cards, or any other means of payment
 1154  which the department deems to be commercially viable or cost
 1155  effective. A student’s scholarship award may not be reduced for
 1156  debit card or electronic payment fees. Commodities or services
 1157  related to the development of such a system must be procured by
 1158  competitive solicitation unless they are purchased from a state
 1159  term contract pursuant to s. 287.056.
 1160         11.10. An organization may not transfer any funds to an
 1161  account of a student determined to be eligible pursuant to
 1162  paragraph (3)(b) which has a balance in excess of $50,000.
 1163         12.11. Moneys received pursuant to this section do not
 1164  constitute taxable income to the qualified student or the parent
 1165  of the qualified student.
 1166         (c)An organization may not submit a new scholarship
 1167  student for funding after February 1.
 1168         (d)Within 30 days after the release of state funds
 1169  pursuant to paragraphs (a) and (b), the eligible scholarship
 1170  funding organization shall certify to the department the amount
 1171  of funds distributed for student scholarships. If the amount of
 1172  funds released by the department is more than the amount
 1173  distributed by the organization, the department is authorized to
 1174  adjust the amount of the overpayment in the subsequent quarterly
 1175  payment release.
 1176         (16) TRANSITION-TO-WORK PROGRAM.—A student with a
 1177  disability who is determined eligible pursuant to paragraph
 1178  (3)(b) who is at least 17 years, but not older than 22 years of
 1179  age and who has not received a high school diploma or
 1180  certificate of completion is eligible for enrollment in his or
 1181  her participating private school’s transition-to-work program. A
 1182  transition-to-work program shall consist of academic
 1183  instruction, work skills training, and a volunteer or paid work
 1184  experience.
 1185         (a) To offer a transition-to-work program, a participating
 1186  private school must:
 1187         1. Develop a transition-to-work program plan, which must
 1188  include a written description of the academic instruction and
 1189  work skills training students will receive and the goals for
 1190  students in the program.
 1191         2. Submit the transition-to-work program plan to the Office
 1192  of Independent Education and Parental Choice and consider any
 1193  guidance provided by the department pursuant to paragraph (8)(d)
 1194  relating to the plan.
 1195         3. Develop a personalized transition-to-work program plan
 1196  for each student enrolled in the program. The student’s parent,
 1197  the student, and the school principal must sign the personalized
 1198  plan. The personalized plan must be submitted to the Office of
 1199  Independent Education and Parental Choice upon request by the
 1200  office.
 1201         4. Provide a release of liability form that must be signed
 1202  by the student’s parent, the student, and a representative of
 1203  the business offering the volunteer or paid work experience.
 1204         5. Assign a case manager or job coach to visit the
 1205  student’s job site on a weekly basis to observe the student and,
 1206  if necessary, provide support and guidance to the student.
 1207         6. Provide to the parent and student a quarterly report
 1208  that documents and explains the student’s progress and
 1209  performance in the program.
 1210         7. Maintain accurate attendance and performance records for
 1211  the student.
 1212         (b) A student enrolled in a transition-to-work program
 1213  must, at a minimum:
 1214         1. Receive 15 instructional hours at the participating
 1215  private school’s physical facility, which must include academic
 1216  instruction and work skills training.
 1217         2. Participate in 10 hours of work at the student’s
 1218  volunteer or paid work experience.
 1219         (c) To participate in a transition-to-work program, a
 1220  business must:
 1221         1. Maintain an accurate record of the student’s performance
 1222  and hours worked and provide the information to the
 1223  participating private school.
 1224         2. Comply with all state and federal child labor laws.
 1225         Section 4. Paragraph (c) of subsection (1), paragraphs (b)
 1226  and (f) of subsection (2), subsection (3), paragraphs (a) and
 1227  (c) of subsection (4), paragraphs (c) through (i) and (l), (p),
 1228  (q), (t), and (w) of subsection (6), subsections (7) and (8),
 1229  paragraphs (d), (e), (f), and (i) of subsection (9), paragraph
 1230  (b) of subsection (10), paragraphs (c), (f), and (h) of
 1231  subsection (11), and subsection (15) of section 1002.395,
 1232  Florida Statutes, are amended, paragraph (y) is added to
 1233  subsection (6), and paragraph (i) is added to subsection (11) of
 1234  that section, to read:
 1235         1002.395 Florida Tax Credit Scholarship Program.—
 1236         (1) FINDINGS AND PURPOSE.—
 1237         (c) The purpose of this section is not to prescribe the
 1238  standards or curriculum for participating private schools. A
 1239  participating private school retains the authority to determine
 1240  its own standards and curriculum.
 1241         (2) DEFINITIONS.—As used in this section, the term:
 1242         (b) “Choice navigator” means an individual who meets the
 1243  requirements of sub-subparagraph (6)(d)4.h. (6)(d)2.h. and who
 1244  provides consultations, at a mutually agreed upon location, on
 1245  the selection of, application for, and enrollment in educational
 1246  options addressing the academic needs of a student; curriculum
 1247  selection; and advice on career and postsecondary education
 1248  opportunities. However, nothing in this section authorizes a
 1249  choice navigator to oversee or exercise control over the
 1250  curricula or academic programs of a personalized education
 1251  program.
 1252         (f) “Eligible contribution” means a monetary contribution
 1253  from a taxpayer, subject to the restrictions provided in this
 1254  section, to an eligible nonprofit scholarship-funding
 1255  organization pursuant to this section and ss. 212.099, 212.1831,
 1256  and 212.1832, and 1002.40. The taxpayer making the contribution
 1257  may not designate a specific child as the beneficiary of the
 1258  contribution.
 1259         (3) PROGRAM; INITIAL SCHOLARSHIP ELIGIBILITY.—
 1260         (a) The Florida Tax Credit Scholarship Program is
 1261  established.
 1262         (b)1. A student is eligible for a Florida tax credit
 1263  scholarship under this section if the student:
 1264         a. Is a resident of this state or the dependent child of an
 1265  active duty member of the United States Armed Forces who has
 1266  received permanent change of station orders to this state or, at
 1267  the time of renewal, whose home of record or state of legal
 1268  residence is Florida; and
 1269         b. Is eligible to enroll in kindergarten through grade 12
 1270  in a public school in this state or received a scholarship under
 1271  the Hope Scholarship Program in the 2023-2024 school year.
 1272         2. Priority must be given in the following order:
 1273         a. A student whose household income level does not exceed
 1274  185 percent of the federal poverty level or who is in foster
 1275  care or out-of-home care.
 1276         b. A student whose household income level exceeds 185
 1277  percent of the federal poverty level, but does not exceed 400
 1278  percent of the federal poverty level.
 1279         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
 1280  a scholarship while he or she is:
 1281         (a) Enrolled full time in a public school, including, but
 1282  not limited to, the Florida School for the Deaf and the Blind,
 1283  the College-Preparatory Boarding Academy, the Florida School for
 1284  Competitive Academics, the Florida Virtual School, the Florida
 1285  Scholars Academy, a developmental research school authorized
 1286  under s. 1002.32, or a charter school authorized under this
 1287  chapter. For purposes of this paragraph, a 3- or 4-year-old
 1288  child who receives services funded through the Florida Education
 1289  Finance Program is considered a student enrolled full-time in a
 1290  public school;
 1291         (c) Receiving any other educational scholarship pursuant to
 1292  this chapter. However, an eligible public school student
 1293  receiving a scholarship under s. 1002.411 may receive a
 1294  scholarship for transportation pursuant to subparagraph
 1295  (6)(d)4.;
 1296         (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
 1297  ORGANIZATIONS.—An eligible nonprofit scholarship-funding
 1298  organization:
 1299         (c) Must not have an owner or operator, as defined in
 1300  subparagraph (2)(k)1., who owns or operates an eligible private
 1301  school that is participating in the scholarship program.
 1302         (d)1. For the 2023-2024 school year, may fund no more than
 1303  20,000 scholarships for students who are enrolled pursuant to
 1304  paragraph (7)(b). The number of scholarships funded for such
 1305  students may increase by 40,000 in each subsequent school year.
 1306  This subparagraph is repealed July 1, 2027.
 1307         2.Shall establish a process for parents who are in
 1308  compliance with paragraph (7)(a) to renew their students’
 1309  scholarships. Renewal applications for the 2025-2026 school year
 1310  and thereafter must provide for a renewal timeline beginning
 1311  February 1 of the prior school year and ending April 30 of the
 1312  prior school year. A student’s renewal is contingent upon an
 1313  eligible private school providing confirmation of admission
 1314  pursuant to subsection (8). The process must require that
 1315  parents confirm that the scholarship is being renewed or
 1316  declined by May 31.
 1317         3.Shall establish a process that allows a parent to apply
 1318  for a new scholarship. The process must be in a manner that
 1319  creates a written or electronic record of the application
 1320  request and the date of receipt of the application request. The
 1321  process must require that parents confirm that the scholarship
 1322  is being accepted or declined by a date set by the organization.
 1323         4.2. Must establish and maintain separate scholarship
 1324  empowerment accounts from eligible contributions for each
 1325  eligible student. For each account, the organization must
 1326  maintain a record of accrued interest retained in the student’s
 1327  account. The organization must verify that scholarship funds are
 1328  used for:
 1329         a. Tuition and fees for full-time or part-time enrollment
 1330  in an eligible private school.
 1331         b. Transportation to a Florida public school in which a
 1332  student is enrolled and that is different from the school to
 1333  which the student was assigned or to a lab school as defined in
 1334  s. 1002.32.
 1335         c. Instructional materials, including digital materials and
 1336  Internet resources. Equipment used as instructional materials
 1337  may only be purchased for subjects in language arts and reading,
 1338  mathematics, social studies, and science.
 1339         d. Curriculum as defined in s. 1002.394(2).
 1340         e. Tuition and fees associated with full-time or part-time
 1341  enrollment in a home education instructional program; an
 1342  eligible postsecondary educational institution or a program
 1343  offered by the postsecondary educational institution, unless the
 1344  program is subject to s. 1009.25 or reimbursed pursuant to s.
 1345  1009.30; an approved preapprenticeship program as defined in s.
 1346  446.021(5) which is not subject to s. 1009.25 and complies with
 1347  all applicable requirements of the Department of Education
 1348  pursuant to chapter 1005; a private tutoring program authorized
 1349  under s. 1002.43; a virtual program offered by a department
 1350  approved private online provider that meets the provider
 1351  qualifications specified in s. 1002.45(2)(a); the Florida
 1352  Virtual School as a private paying student; or an approved
 1353  online course offered pursuant to s. 1003.499 or s. 1004.0961.
 1354         f. Fees for nationally standardized, norm-referenced
 1355  achievement tests, Advanced Placement Examinations, industry
 1356  certification examinations, assessments related to postsecondary
 1357  education, or other assessments.
 1358         g. Contracted services provided by a public school or
 1359  school district, including classes. A student who receives
 1360  contracted services under this sub-subparagraph is not
 1361  considered enrolled in a public school for eligibility purposes
 1362  as specified in subsection (11) but rather attending a public
 1363  school on a part-time basis as authorized under s. 1002.44.
 1364         h. Tuition and fees for part-time tutoring services or fees
 1365  for services provided by a choice navigator. Such services must
 1366  be provided by a person who holds a valid Florida educator’s
 1367  certificate pursuant to s. 1012.56, a person who holds an
 1368  adjunct teaching certificate pursuant to s. 1012.57, a person
 1369  who has a bachelor’s degree or a graduate degree in the subject
 1370  area in which instruction is given, a person who has
 1371  demonstrated a mastery of subject area knowledge pursuant to s.
 1372  1012.56(5), or a person certified by a nationally or
 1373  internationally recognized research-based training program as
 1374  approved by the Department of Education. As used in this
 1375  paragraph, the term “part-time tutoring services” does not
 1376  qualify as regular school attendance as defined in s.
 1377  1003.01(16)(e).
 1378         (e) For students determined eligible pursuant to paragraph
 1379  (7)(b), must:
 1380         1.Establish a process for parents who are in compliance
 1381  with subparagraph (7)(b)1. to apply for a new scholarship. New
 1382  scholarship applications for the 2025-2026 school year and
 1383  thereafter must provide for an application timeline beginning
 1384  February 1 of the prior school year and ending April 30 of the
 1385  prior school year. The process must require that parents confirm
 1386  that the scholarship is being accepted or declined by May 31.
 1387         2.Establish a process for parents who are in compliance
 1388  with paragraph (7)(b) to renew their students’ scholarships.
 1389  Renewal scholarship applications for the 2025-2026 school year
 1390  and thereafter must provide for a renewal timeline beginning
 1391  February 1 of the prior school year and ending April 30 of the
 1392  prior school year. The process must require that parents confirm
 1393  that the scholarship is being renewed or declined by May 31.
 1394         3.1. Maintain a signed agreement from the parent which
 1395  constitutes compliance with the attendance requirements under
 1396  ss. 1003.01(16) and 1003.21(1).
 1397         4.2. Receive eligible student test scores and, beginning
 1398  with the 2027-2028 school year, by August 15, annually report
 1399  test scores for students pursuant to paragraph (7)(b) to a state
 1400  university pursuant to paragraph (9)(f).
 1401         5.3. Provide parents with information, guidance, and
 1402  support to create and annually update a student learning plan
 1403  for their student. The organization must maintain the plan and
 1404  allow parents to electronically submit, access, and revise the
 1405  plan continuously.
 1406         6.4. Upon submission by the parent of an annual student
 1407  learning plan, fund a scholarship for a student determined
 1408  eligible.
 1409         (f) Must give first priority to eligible renewal students
 1410  who received a scholarship from an eligible nonprofit
 1411  scholarship-funding organization or from the State of Florida
 1412  during the previous school year. The eligible nonprofit
 1413  scholarship-funding organization must fully apply and exhaust
 1414  all funds available under this section and s. 1002.40(11)(i) for
 1415  renewal scholarship awards before awarding any initial
 1416  scholarships.
 1417         (g) Must provide a new renewal or initial scholarship to an
 1418  eligible student on a first-come, first-served basis unless the
 1419  student is seeking priority eligibility qualifies for priority
 1420  pursuant to subsection (3) paragraph (f).
 1421         (h) Each eligible nonprofit scholarship-funding
 1422  organization Must refer any student eligible for a scholarship
 1423  pursuant to this section who did not receive a renewal or
 1424  initial scholarship based solely on the lack of available funds
 1425  under this section and s. 1002.40(11)(i) to another eligible
 1426  nonprofit scholarship-funding organization that may have funds
 1427  available.
 1428         (i) May not restrict or reserve scholarships for use at a
 1429  particular eligible private school or provide scholarships to a
 1430  child of an owner or operator as defined in subparagraph
 1431  (2)(k)1.
 1432         (l)1. May use eligible contributions received pursuant to
 1433  this section and ss. 212.099, 212.1831, and 212.1832, and
 1434  1002.40 during the state fiscal year in which such contributions
 1435  are collected for administrative expenses if the organization
 1436  has operated as an eligible nonprofit scholarship-funding
 1437  organization for at least the preceding 3 fiscal years and did
 1438  not have any findings of material weakness or material
 1439  noncompliance in its most recent audit under paragraph (o) or is
 1440  in good standing in each state in which it administers a
 1441  scholarship program and the audited financial statements for the
 1442  preceding 3 fiscal years are free of material misstatements and
 1443  going concern issues. Administrative expenses from eligible
 1444  contributions may not exceed 3 percent of the total amount of
 1445  all scholarships funded by an eligible scholarship-funding
 1446  organization under this chapter. Such administrative expenses
 1447  must be reasonable and necessary for the organization’s
 1448  management and distribution of scholarships funded under this
 1449  chapter. Administrative expenses may include developing or
 1450  contracting with rideshare programs or facilitating carpool
 1451  strategies for recipients of a transportation scholarship under
 1452  s. 1002.394. No funds authorized under this subparagraph shall
 1453  be used for lobbying or political activity or expenses related
 1454  to lobbying or political activity. Up to one-third of the funds
 1455  authorized for administrative expenses under this subparagraph
 1456  may be used for expenses related to the recruitment of
 1457  contributions from taxpayers. An eligible nonprofit scholarship
 1458  funding organization may not charge an application fee.
 1459         2.Must expend for annual or partial-year scholarships 100
 1460  percent of any eligible contributions from the prior fiscal
 1461  year.
 1462         3.2. Must expend award for annual or partial-year
 1463  scholarships an amount equal to or greater than 75 percent of
 1464  all estimated net eligible contributions, as defined in
 1465  subsection (2), and all funds carried forward from the prior
 1466  state fiscal year remaining after administrative expenses during
 1467  the state fiscal year in which such eligible contributions are
 1468  collected before funding any scholarships to students determined
 1469  eligible pursuant to s. 1002.394(3)(a). No more than 25 percent
 1470  of such net eligible contributions may be carried forward to the
 1471  following state fiscal year. All amounts carried forward, for
 1472  audit purposes, must be specifically identified for particular
 1473  students, by student name and the name of the school to which
 1474  the student is admitted, subject to the requirements of ss.
 1475  1002.22 and 1002.221 and 20 U.S.C. s. 1232g, and the applicable
 1476  rules and regulations issued pursuant thereto. Any amounts
 1477  carried forward shall be expended for annual or partial-year
 1478  scholarships in the following state fiscal year. No later than
 1479  September 30 of each year, net Eligible contributions remaining
 1480  on June 30 of each year that are in excess of the 25 percent
 1481  that may be carried forward shall be used to provide
 1482  scholarships to eligible students or transferred to other
 1483  eligible nonprofit scholarship-funding organizations to provide
 1484  scholarships for eligible students. All transferred funds must
 1485  be deposited by each eligible nonprofit scholarship-funding
 1486  organization receiving such funds into its scholarship account.
 1487  All transferred amounts received by any eligible nonprofit
 1488  scholarship-funding organization must be separately disclosed in
 1489  the annual financial audit required under paragraph (o).
 1490         4.3. Must, before granting a scholarship for an academic
 1491  year, document each scholarship student’s eligibility for that
 1492  academic year. A scholarship-funding organization may not grant
 1493  multiyear scholarships in one approval process.
 1494         (p) Must prepare and submit quarterly reports to the
 1495  Department of Education pursuant to paragraph (9)(i). In
 1496  addition, an eligible nonprofit scholarship-funding organization
 1497  must submit in a timely manner the verified list of eligible
 1498  scholarship students and any information requested by the
 1499  Department of Education relating to the scholarship program.
 1500         (q)1.a. Must participate in the joint development of
 1501  agreed-upon procedures during the 2009-2010 state fiscal year.
 1502  The agreed-upon procedures must uniformly apply to all private
 1503  schools and must determine, at a minimum, whether the private
 1504  school has been verified as eligible by the Department of
 1505  Education under s. 1002.421; has an adequate accounting system,
 1506  system of financial controls, and process for deposit and
 1507  classification of scholarship funds; and has properly expended
 1508  scholarship funds for education-related expenses. During the
 1509  development of the procedures, the participating scholarship
 1510  funding organizations shall specify guidelines governing the
 1511  materiality of exceptions that may be found during the
 1512  accountant’s performance of the procedures. The procedures and
 1513  guidelines shall be provided to private schools and the
 1514  Commissioner of Education by March 15, 2011.
 1515         b. Must participate in a joint review of the agreed-upon
 1516  procedures and guidelines developed under sub-subparagraph a.,
 1517  by February of each biennium, if the scholarship-funding
 1518  organization provided more than $250,000 in scholarship funds
 1519  under this chapter during the state fiscal year preceding the
 1520  biennial review. If the procedures and guidelines are revised,
 1521  the revisions must be provided to private schools and the
 1522  Commissioner of Education by March 15 of the year in which the
 1523  revisions were completed. The revised agreed-upon procedures and
 1524  guidelines shall take effect the subsequent school year.
 1525         c. Must monitor the compliance of a participating private
 1526  school with s. 1002.421(1)(q) if the scholarship-funding
 1527  organization provided the majority of the scholarship funding to
 1528  the school. For each participating private school subject to s.
 1529  1002.421(1)(q), the appropriate scholarship-funding organization
 1530  shall annually notify the Commissioner of Education by October
 1531  30 of:
 1532         (I) A private school’s failure to submit a report required
 1533  under s. 1002.421(1)(q); or
 1534         (II) Any material exceptions set forth in the report
 1535  required under s. 1002.421(1)(q).
 1536         2. Must seek input from the accrediting associations that
 1537  are members of the Florida Association of Academic Nonpublic
 1538  Schools and the Department of Education when jointly developing
 1539  the agreed-upon procedures and guidelines under sub-subparagraph
 1540  1.a. and conducting a review of those procedures and guidelines
 1541  under sub-subparagraph 1.b.
 1542         (t) Must participate in the joint development of agreed
 1543  upon purchasing guidelines for authorized uses of scholarship
 1544  funds under paragraph (d) and s. 1002.394(4)(a) this chapter. By
 1545  December 31, 2023, and by each December 31 thereafter, the
 1546  purchasing guidelines must be provided to the Commissioner of
 1547  Education and published on the eligible nonprofit scholarship
 1548  funding organization’s website. Published purchasing guidelines
 1549  shall remain in effect until there is unanimous agreement to
 1550  revise the guidelines, and the revisions must be provided to the
 1551  commissioner and published on the organization’s website within
 1552  30 days after such revisions. The organization shall assist the
 1553  Florida Center for Students with Unique Abilities under s.
 1554  1004.6495 with the development of purchasing guidelines for
 1555  authorized uses of scholarship funds under s. 1002.394(4)(b) and
 1556  publish the guidelines on the organization’s website.
 1557         (w) Shall commit scholarship funds on behalf of the student
 1558  for tuition and fees for which the parent is responsible for
 1559  payment at the participating private school before using
 1560  scholarship empowerment account funds for additional authorized
 1561  uses under paragraph (d).
 1562         (y)Must establish a process to collect input and feedback
 1563  from parents, private schools, and providers before implementing
 1564  substantial modifications or enhancements to the reimbursement
 1565  process.
 1566  
 1567  Information and documentation provided to the Department of
 1568  Education and the Auditor General relating to the identity of a
 1569  taxpayer that provides an eligible contribution under this
 1570  section shall remain confidential at all times in accordance
 1571  with s. 213.053.
 1572         (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
 1573  PARTICIPATION.—
 1574         (a) A parent who applies for a scholarship whose student
 1575  will be enrolled full time in an eligible a private school must:
 1576         1. Select an eligible private school and apply for the
 1577  admission of his or her child.
 1578         2.Request the scholarship by the date established by the
 1579  organization in a manner that creates a written or electronic
 1580  record of the request and the date of receipt of the request.
 1581         3.a.Beginning with new applications for the 2025-2026
 1582  school year and thereafter, notify the organization by a date
 1583  set by the organization that the scholarship is being accepted
 1584  or declined.
 1585         b.Beginning with renewal applications for the 2025-2026
 1586  school year and thereafter, notify the organization by May 31
 1587  that the scholarship is being renewed or declined.
 1588         4.2. Inform the applicable child’s school district when the
 1589  parent withdraws his or her student from a public school child
 1590  to attend an eligible private school.
 1591         5.3. Require his or her student participating in the
 1592  program to remain in attendance at the eligible private school
 1593  throughout the school year unless excused by the school for
 1594  illness or other good cause and comply with the private school’s
 1595  published policies.
 1596         6.4. Meet with the eligible private school’s principal or
 1597  the principal’s designee to review the school’s academic
 1598  programs and policies, specialized services, code of student
 1599  conduct, and attendance policies before enrollment in the
 1600  private school.
 1601         7.5. Require his or her student participating in the
 1602  program to take the norm-referenced assessment offered by the
 1603  participating private school. The parent may also choose to have
 1604  the student participate in the statewide assessments pursuant to
 1605  s. 1008.22. If the parent requests that the student
 1606  participating in the scholarship program take statewide
 1607  assessments pursuant to s. 1008.22 and the participating private
 1608  school has not chosen to offer and administer the statewide
 1609  assessments, the parent is responsible for transporting the
 1610  student to the assessment site designated by the school
 1611  district.
 1612         8.6. Approve each payment before the scholarship funds may
 1613  be deposited by funds transfer. The parent may not designate any
 1614  entity or individual associated with the participating private
 1615  school as the parent’s attorney in fact to approve a funds
 1616  transfer. A participant who fails to comply with this paragraph
 1617  forfeits the scholarship.
 1618         9.7. Authorize the nonprofit scholarship-funding
 1619  organization to access information needed for income eligibility
 1620  determination and verification held by other state or federal
 1621  agencies, including the Department of Revenue, the Department of
 1622  Children and Families, the Department of Education, the
 1623  Department of Commerce Economic Opportunity, and the Agency for
 1624  Health Care Administration, for students seeking priority
 1625  eligibility.
 1626         10.8. Agree to have the organization commit scholarship
 1627  funds on behalf of his or her student for tuition and fees for
 1628  which the parent is responsible for payment at the participating
 1629  private school before using scholarship empowerment account
 1630  funds for additional authorized uses under paragraph (6)(d). A
 1631  parent is responsible for all eligible expenses in excess of the
 1632  amount of the scholarship.
 1633         11.Comply with the scholarship application and renewal
 1634  processes and requirements established by the organization.
 1635         (b) A parent whose student will not be enrolled full time
 1636  in a public or private school must:
 1637         1. Apply to an eligible nonprofit scholarship-funding
 1638  organization to participate in the program as a personalized
 1639  education student by a date set by the organization. The request
 1640  must be communicated directly to the organization in a manner
 1641  that creates a written or electronic record of the request and
 1642  the date of receipt of the request. Beginning with new and
 1643  renewal applications for the 2025-2026 school year and
 1644  thereafter, notify the organization by May 31 that the
 1645  scholarship is being accepted, renewed, or declined.
 1646         2. Sign an agreement with the organization and annually
 1647  submit a sworn compliance statement to the organization to
 1648  satisfy or maintain program eligibility, including eligibility
 1649  to receive and spend program payments, by:
 1650         a. Affirming that the program funds are used only for
 1651  authorized purposes serving the student’s educational needs, as
 1652  described in paragraph (6)(d), and that they will not receive a
 1653  payment, refund, or rebate of any funds provided under this
 1654  section.
 1655         b. Affirming that the parent is responsible for all
 1656  eligible expenses in excess of the amount of the scholarship and
 1657  for the education of his or her student.
 1658         c. Submitting a student learning plan to the organization
 1659  and revising the plan at least annually before program renewal.
 1660         d. Requiring his or her student to take a nationally norm
 1661  referenced test identified by the Department of Education, or a
 1662  statewide assessment under s. 1008.22, and provide assessment
 1663  results to the organization before the student’s program
 1664  renewal.
 1665         e. Complying with the scholarship application and renewal
 1666  processes and requirements established by the organization
 1667  Renewing participation in the program each year. A student whose
 1668  participation in the program is not renewed may continue to
 1669  spend scholarship funds that are in his or her account from
 1670  prior years unless the account must be closed pursuant to s.
 1671  1002.394(5)(a)2.
 1672         f. Procuring the services necessary to educate the student.
 1673  When the student receives a scholarship, the district school
 1674  board is not obligated to provide the student with a free
 1675  appropriate public education.
 1676         (c)A parent may not apply for multiple scholarships under
 1677  this section and s. 1002.394 for an individual student at the
 1678  same time.
 1679  
 1680  An eligible nonprofit scholarship-funding organization may not
 1681  further regulate, exercise control over, or require
 1682  documentation beyond the requirements of this subsection unless
 1683  the regulation, control, or documentation is necessary for
 1684  participation in the program.
 1685         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
 1686  private school may be sectarian or nonsectarian and must:
 1687         (a) Comply with all requirements for private schools
 1688  participating in state school choice scholarship programs
 1689  pursuant to s. 1002.421.
 1690         (b)Provide to the organization all documentation required
 1691  for a student’s participation, including confirmation of the
 1692  student’s admission to the private school, the private school’s
 1693  and student’s fee schedules, and any other information required
 1694  by the organization to process scholarship payment pursuant to
 1695  paragraph (11)(c). Such information must be provided by the
 1696  deadlines established by the organization and in accordance with
 1697  the requirements of this section. A student is not eligible to
 1698  receive a quarterly scholarship payment if the private school
 1699  fails to meet the deadline.
 1700         (c)(b)1. Annually administer or make provision for students
 1701  participating in the scholarship program in grades 3 through 10
 1702  to take one of the nationally norm-referenced tests identified
 1703  by the department of Education or the statewide assessments
 1704  pursuant to s. 1008.22. Students with disabilities for whom
 1705  standardized testing is not appropriate are exempt from this
 1706  requirement. A participating private school must report a
 1707  student’s scores to the parent. A participating private school
 1708  must annually report by August 15 the scores of all
 1709  participating students to a state university described in
 1710  paragraph (9)(f).
 1711         2. Administer the statewide assessments pursuant to s.
 1712  1008.22 if a participating private school chooses to offer the
 1713  statewide assessments. A participating private school may choose
 1714  to offer and administer the statewide assessments to all
 1715  students who attend the participating private school in grades 3
 1716  through 10 and must submit a request in writing to the
 1717  Department of Education by March 1 of each year in order to
 1718  administer the statewide assessments in the subsequent school
 1719  year.
 1720  
 1721  If a participating private school fails to meet the requirements
 1722  of this subsection or s. 1002.421, the commissioner may
 1723  determine that the participating private school is ineligible to
 1724  participate in the scholarship program.
 1725         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
 1726  Education shall:
 1727         (d) Notify eligible nonprofit scholarship-funding
 1728  organizations of the deadlines for submitting the verified list
 1729  of eligible scholarship students; cross-check the verified list
 1730  of participating scholarship students with the public school
 1731  enrollment lists to avoid duplication; and, when the Florida
 1732  Education Finance Program is recalculated, adjust the amount of
 1733  state funds allocated to school districts through the Florida
 1734  Education Finance Program based upon the results of the cross
 1735  check.
 1736         (e) Maintain and annually publish a list of nationally
 1737  norm-referenced tests identified for purposes of satisfying the
 1738  testing requirement in subparagraph (8)(c)1. (8)(b)1. The tests
 1739  must meet industry standards of quality in accordance with State
 1740  Board of Education rule.
 1741         (f) Issue a project grant award to a state university, to
 1742  which participating private schools and eligible nonprofit
 1743  scholarship-funding organizations must report the scores of
 1744  participating students on the nationally norm-referenced tests
 1745  or the statewide assessments administered in grades 3 through
 1746  10. The project term is 2 years, and the amount of the project
 1747  is up to $250,000 per year. The project grant award must be
 1748  reissued in 2-year intervals in accordance with this paragraph.
 1749         1. The state university must annually report to the
 1750  Department of Education on the student performance of
 1751  participating students and, beginning with the 2027-2028 school
 1752  year, on the performance of personalized education students:
 1753         a. On a statewide basis. The report shall also include, to
 1754  the extent possible, a comparison of scholarship students’
 1755  performance to the statewide student performance of public
 1756  school students with socioeconomic backgrounds similar to those
 1757  of students participating in the scholarship program. To
 1758  minimize costs and reduce time required for the state
 1759  university’s analysis and evaluation, the Department of
 1760  Education shall coordinate with the state university to provide
 1761  data to the state university in order to conduct analyses of
 1762  matched students from public school assessment data and
 1763  calculate control group student performance using an agreed-upon
 1764  methodology with the state university; and
 1765         b. On an individual school basis for students enrolled full
 1766  time in a private school. The annual report must include student
 1767  performance for each participating private school in which
 1768  enrolled students in the private school participated in a
 1769  scholarship program under this section or, s. 1002.394(12)(a),
 1770  or s. 1002.40 in the prior school year. The report shall be
 1771  according to each participating private school, and for
 1772  participating students, in which there are at least 30
 1773  participating students who have scores for tests administered.
 1774  If the state university determines that the 30-participating
 1775  student cell size may be reduced without disclosing personally
 1776  identifiable information, as described in 34 C.F.R. s. 99.12, of
 1777  a participating student, the state university may reduce the
 1778  participating-student cell size, but the cell size must not be
 1779  reduced to less than 10 participating students. The department
 1780  shall provide each participating private school’s prior school
 1781  year’s student enrollment information to the state university no
 1782  later than June 15 of each year, or as requested by the state
 1783  university.
 1784         2. The sharing and reporting of student performance data
 1785  under this paragraph must be in accordance with requirements of
 1786  ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, the Family
 1787  Educational Rights and Privacy Act, and the applicable rules and
 1788  regulations issued pursuant thereto, and shall be for the sole
 1789  purpose of creating the annual report required by subparagraph
 1790  1. All parties must preserve the confidentiality of such
 1791  information as required by law. The annual report must not
 1792  disaggregate data to a level that will identify individual
 1793  participating schools, except as required under sub-subparagraph
 1794  1.b., or disclose the academic level of individual students.
 1795         3. The annual report required by subparagraph 1. shall be
 1796  published by the Department of Education on its website.
 1797         (i) Require quarterly reports by an eligible nonprofit
 1798  scholarship-funding organization regarding the number of
 1799  students participating in the scholarship program;, the private
 1800  schools at which the students are enrolled; the number of
 1801  scholarship applications received, the number of applications
 1802  processed within 30 days after receipt, and the number of
 1803  incomplete applications received; data related to reimbursement
 1804  submissions, including the average number of days for a
 1805  reimbursement to be reviewed and the average number of days for
 1806  a reimbursement to be approved; any parent input and feedback
 1807  collected regarding the program;, and any other information
 1808  deemed necessary by the Department of Education.
 1809         (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
 1810         (b) Upon the request of the Department of Education, a
 1811  school district shall coordinate with the department to provide
 1812  to a participating private school the statewide assessments
 1813  administered under s. 1008.22 and any related materials for
 1814  administering the assessments. A school district is responsible
 1815  for implementing test administrations at a participating private
 1816  school, including the:
 1817         1. Provision of training for participating private school
 1818  staff on test security and assessment administration procedures;
 1819         2. Distribution of testing materials to a participating
 1820  private school;
 1821         3. Retrieval of testing materials from a participating
 1822  private school;
 1823         4. Provision of the required format for a participating
 1824  private school to submit information to the district for test
 1825  administration and enrollment purposes; and
 1826         5. Provision of any required assistance, monitoring, or
 1827  investigation at a participating private school.
 1828         (11) SCHOLARSHIP AMOUNT AND PAYMENT.—
 1829         (c) If a scholarship student is attending an eligible
 1830  private school full time, the initial payment shall be made
 1831  after the organization’s verification of admission acceptance,
 1832  and subsequent payments shall be made upon verification of
 1833  continued enrollment and attendance at the eligible private
 1834  school. Payments shall be made within 7 business days after
 1835  approval by the parent pursuant to paragraph (7)(a) and the
 1836  private school pursuant to paragraph (8)(b) An eligible
 1837  nonprofit scholarship-funding organization shall obtain
 1838  verification from the private school of a student’s continued
 1839  attendance at the school for each period covered by a
 1840  scholarship payment.
 1841         (f) A scholarship awarded to an eligible student shall
 1842  remain in force until:
 1843         1. The organization determines that the student is not
 1844  eligible for program renewal;
 1845         2. The Commissioner of Education suspends or revokes
 1846  program participation or use of funds;
 1847         3. The student’s parent has forfeited participation in the
 1848  program for failure to comply with subsection (7);
 1849         4. The student who uses the scholarship for full-time
 1850  tuition and fees at an eligible private school pursuant to
 1851  subparagraph (6)(d)2. enrolls full time in a public school.
 1852  However, if a student enters a Department of Juvenile Justice
 1853  detention center for a period of no more than 21 days, the
 1854  student is not considered to have returned to a public school on
 1855  a full-time basis for that purpose; or
 1856         5. The student graduates from high school or attains 21
 1857  years of age, whichever occurs first.
 1858         (h) A student’s scholarship account must be closed and any
 1859  remaining funds shall revert to the state after:
 1860         1. Denial or revocation of program eligibility by the
 1861  commissioner for fraud or abuse, including, but not limited to,
 1862  the student or student’s parent accepting any payment, refund,
 1863  or rebate, in any manner, from a provider of any services
 1864  received pursuant to paragraph (6)(d); or
 1865         2. Two consecutive fiscal years in which an account has
 1866  been inactive; or
 1867         3.The student remains unenrolled in an eligible private
 1868  school for 30 days while receiving a scholarship that requires
 1869  full-time enrollment.
 1870         (i)Moneys received pursuant to this section do not
 1871  constitute taxable income to the qualified student or the parent
 1872  of the qualified student.
 1873         (15) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
 1874  APPLICATION.—In order to participate in the scholarship program
 1875  created under this section, a charitable organization that seeks
 1876  to be a nonprofit scholarship-funding organization must submit
 1877  an application for initial approval or renewal to the Office of
 1878  Independent Education and Parental Choice. The office shall
 1879  provide at least two application periods in which Charitable
 1880  organizations may apply at any time to participate in the
 1881  program.
 1882         (a) An application for initial approval must include:
 1883         1. A copy of the organization’s incorporation documents and
 1884  registration with the Division of Corporations of the Department
 1885  of State.
 1886         2. A copy of the organization’s Internal Revenue Service
 1887  determination letter as a s. 501(c)(3) not-for-profit
 1888  organization.
 1889         3. A description of the organization’s financial plan that
 1890  demonstrates sufficient funds to operate throughout the school
 1891  year.
 1892         4. A description of the geographic region that the
 1893  organization intends to serve and an analysis of the demand and
 1894  unmet need for eligible students in that area.
 1895         5. The organization’s organizational chart.
 1896         6. A description of the criteria and methodology that the
 1897  organization will use to evaluate scholarship eligibility.
 1898         7. A description of the application process, including
 1899  deadlines and any associated fees.
 1900         8. A description of the deadlines for attendance
 1901  verification and scholarship payments.
 1902         9. A copy of the organization’s policies on conflict of
 1903  interest and whistleblowers.
 1904         10. A copy of a surety bond or letter of credit to secure
 1905  the faithful performance of the obligations of the eligible
 1906  nonprofit scholarship-funding organization in accordance with
 1907  this section in an amount equal to 25 percent of the scholarship
 1908  funds anticipated for each school year or $100,000, whichever is
 1909  greater. The surety bond or letter of credit must specify that
 1910  any claim against the bond or letter of credit may be made only
 1911  by an eligible nonprofit scholarship-funding organization to
 1912  provide scholarships to and on behalf of students who would have
 1913  had scholarships funded if it were not for the diversion of
 1914  funds giving rise to the claim against the bond or letter of
 1915  credit.
 1916         (b) In addition to the information required by
 1917  subparagraphs (a)1.-9., an application for renewal must include:
 1918         1. A surety bond or letter of credit to secure the faithful
 1919  performance of the obligations of the eligible nonprofit
 1920  scholarship-funding organization in accordance with this section
 1921  equal to the amount of undisbursed donations held by the
 1922  organization based on the annual report submitted pursuant to
 1923  paragraph (6)(o). The amount of the surety bond or letter of
 1924  credit must be at least $100,000, but not more than $25 million.
 1925  The surety bond or letter of credit must specify that any claim
 1926  against the bond or letter of credit may be made only by an
 1927  eligible nonprofit scholarship-funding organization to provide
 1928  scholarships to and on behalf of students who would have had
 1929  scholarships funded if it were not for the diversion of funds
 1930  giving rise to the claim against the bond or letter of credit.
 1931         2. The organization’s completed Internal Revenue Service
 1932  Form 990 submitted no later than November 30 of the year before
 1933  the school year that the organization intends to offer the
 1934  scholarships, notwithstanding the department’s application
 1935  deadline.
 1936         3. A copy of the statutorily required audit to the
 1937  Department of Education and Auditor General.
 1938         4. An annual report that includes:
 1939         a. The number of students who completed applications, by
 1940  county and by grade.
 1941         b. The number of students who were approved for
 1942  scholarships, by county and by grade.
 1943         c. The number of students who received funding for
 1944  scholarships within each funding category, by county and by
 1945  grade.
 1946         d. The amount of funds received, the amount of funds
 1947  distributed in scholarships, and an accounting of remaining
 1948  funds and the obligation of those funds.
 1949         e. A detailed accounting of how the organization spent the
 1950  administrative funds allowable under paragraph (6)(l).
 1951         (c) In consultation with the Department of Revenue and the
 1952  Chief Financial Officer, the Office of Independent Education and
 1953  Parental Choice shall review the application. The Department of
 1954  Education shall notify the organization in writing of any
 1955  deficiencies within 30 days after receipt of the application and
 1956  allow the organization 30 days to correct any deficiencies.
 1957         (d) Within 30 days after receipt of the finalized
 1958  application by the Office of Independent Education and Parental
 1959  Choice, the Commissioner of Education shall recommend approval
 1960  or disapproval of the application to the State Board of
 1961  Education. The State Board of Education shall consider the
 1962  application and recommendation at the next scheduled meeting,
 1963  adhering to appropriate meeting notice requirements. If the
 1964  State Board of Education disapproves the organization’s
 1965  application, it shall provide the organization with a written
 1966  explanation of that determination. The State Board of
 1967  Education’s action is not subject to chapter 120.
 1968         (e) If the State Board of Education disapproves the renewal
 1969  of a nonprofit scholarship-funding organization, the
 1970  organization must notify the affected eligible students and
 1971  parents of the decision within 15 days after disapproval. An
 1972  eligible student affected by the disapproval of an
 1973  organization’s participation remains eligible under this section
 1974  until the end of the school year in which the organization was
 1975  disapproved. The student must apply and be accepted by another
 1976  eligible nonprofit scholarship-funding organization for the
 1977  upcoming school year. The student shall be given priority in
 1978  accordance with paragraph (6)(g).
 1979         (f) All remaining funds held by a nonprofit scholarship
 1980  funding organization that is disapproved for participation must
 1981  be transferred to other eligible nonprofit scholarship-funding
 1982  organizations to provide scholarships for eligible students. All
 1983  transferred funds must be deposited by each eligible nonprofit
 1984  scholarship-funding organization receiving such funds into its
 1985  scholarship account. All transferred amounts received by any
 1986  eligible nonprofit scholarship-funding organization must be
 1987  separately disclosed in the annual financial audit required
 1988  under subsection (6).
 1989         (g) A nonprofit scholarship-funding organization is a
 1990  renewing organization if it maintains continuous approval and
 1991  participation in the program. An organization that chooses not
 1992  to participate for 1 year or more or is disapproved to
 1993  participate for 1 year or more must submit an application for
 1994  initial approval in order to participate in the program again.
 1995         (h) The State Board of Education shall adopt rules
 1996  providing guidelines for receiving, reviewing, and approving
 1997  applications for new and renewing nonprofit scholarship-funding
 1998  organizations. The rules must include a process for compiling
 1999  input and recommendations from the Chief Financial Officer, the
 2000  Department of Revenue, and the Department of Education. The
 2001  rules must also require that the nonprofit scholarship-funding
 2002  organization make a brief presentation to assist the State Board
 2003  of Education in its decision.
 2004         (i) A state university; or an independent college or
 2005  university which is eligible to participate in the William L.
 2006  Boyd, IV, Effective Access to Student Education Grant Program,
 2007  located and chartered in this state, is not for profit, and is
 2008  accredited by the Commission on Colleges of the Southern
 2009  Association of Colleges and Schools, is exempt from the initial
 2010  or renewal application process, but must file a registration
 2011  notice with the Department of Education to be an eligible
 2012  nonprofit scholarship-funding organization. The State Board of
 2013  Education shall adopt rules that identify the procedure for
 2014  filing the registration notice with the department. The rules
 2015  must identify appropriate reporting requirements for fiscal,
 2016  programmatic, and performance accountability purposes consistent
 2017  with this section, but shall not exceed the requirements for
 2018  eligible nonprofit scholarship-funding organizations for
 2019  charitable organizations.
 2020         Section 5. Section 1002.40, Florida Statutes, is amended to
 2021  read:
 2022         1002.40 The Hope Scholarship Program.—
 2023         (1) PURPOSE.—The Hope Scholarship Program is established to
 2024  provide the parent of a public school student who was subjected
 2025  to an incident listed in subsection (3) an opportunity to
 2026  transfer the student to another public school or to request a
 2027  scholarship for the student to enroll in and attend an eligible
 2028  private school.
 2029         (2) DEFINITIONS.—As used in this section, the term:
 2030         (a)“Dealer” has the same meaning as provided in s. 212.06.
 2031         (b)“Department” means the Department of Education.
 2032         (c)“Designated agent” has the same meaning as provided in
 2033  s. 212.06(10).
 2034         (d)“Eligible contribution” or “contribution” means a
 2035  monetary contribution from a person purchasing a motor vehicle,
 2036  subject to the restrictions provided in this section, to an
 2037  eligible nonprofit scholarship-funding organization. The person
 2038  making the contribution may not designate a specific student as
 2039  the beneficiary of the contribution.
 2040         (e)“Eligible nonprofit scholarship-funding organization”
 2041  or “organization” has the same meaning as provided in s.
 2042  1002.395(2).
 2043         (f)“Eligible private school” has the same meaning as
 2044  provided in s. 1002.395(2).
 2045         (g)“Motor vehicle” has the same meaning as provided in s.
 2046  320.01(1)(a), but does not include a heavy truck, truck tractor,
 2047  trailer, or motorcycle.
 2048         (a)(h) “Parent” means a resident of this state who is a
 2049  parent, as defined in s. 1000.21, and whose student reported an
 2050  incident in accordance with subsection (4) (6).
 2051         (b)(i) “Program” means the Hope Scholarship Program.
 2052         (c)(j) “School” means any educational program or activity
 2053  conducted by a public K-12 educational institution, any school
 2054  related or school-sponsored program or activity, and riding on a
 2055  school bus, as defined in s. 1006.25(1), including waiting at a
 2056  school bus stop.
 2057         (k)“Unweighted FTE funding amount” means the statewide
 2058  average total funds per unweighted full-time equivalent funding
 2059  amount that is incorporated by reference in the General
 2060  Appropriations Act, or by a subsequent special appropriations
 2061  act, for the applicable state fiscal year.
 2062         (3) PROGRAM ELIGIBILITY.—Beginning with the 2018-2019
 2063  school year, contingent upon available funds, and on a first
 2064  come, first-served basis, A student enrolled in a Florida public
 2065  school in kindergarten through grade 12 is eligible for the
 2066  educational options described in subsection (4) a scholarship
 2067  under this program if the student reported an incident in
 2068  accordance with that subsection (6). For purposes of this
 2069  section, the term “incident” means battery; harassment; hazing;
 2070  bullying; kidnapping; physical attack; robbery; sexual offenses,
 2071  harassment, assault, or battery; threat or intimidation; or
 2072  fighting at school, as defined by the department in accordance
 2073  with s. 1006.09(6).
 2074         (4)PROGRAM PROHIBITIONS.—Payment of a scholarship to a
 2075  student enrolled in a private school may not be made if a
 2076  student is:
 2077         (a)Enrolled in a public school, including, but not limited
 2078  to, the Florida School for the Deaf and the Blind; the College
 2079  Preparatory Boarding Academy; a developmental research school
 2080  authorized under s. 1002.32; or a charter school authorized
 2081  under s. 1002.33, s. 1002.331, or s. 1002.332;
 2082         (b)Enrolled in a school operating for the purpose of
 2083  providing educational services to youth in the Department of
 2084  Juvenile Justice commitment programs;
 2085         (c)Participating in a virtual school, correspondence
 2086  school, or distance learning program that receives state funding
 2087  pursuant to the student’s participation unless the participation
 2088  is limited to no more than two courses per school year; or
 2089         (d)Receiving any other educational scholarship pursuant to
 2090  this chapter.
 2091         (5)TERM OF HOPE SCHOLARSHIP.—For purposes of continuity of
 2092  educational choice, a Hope scholarship shall remain in force
 2093  until the student returns to public school or graduates from
 2094  high school, whichever occurs first. A scholarship student who
 2095  enrolls in a public school or public school program is
 2096  considered to have returned to a public school for the purpose
 2097  of determining the end of the scholarship’s term.
 2098         (4)(6) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
 2099         (a) Upon receipt of a report of an incident, the school
 2100  principal, or his or her designee, shall provide a copy of the
 2101  report to the parent and investigate the incident to determine
 2102  if the incident must be reported as required by s. 1006.09(6).
 2103  Within 24 hours after receipt of the report, the principal or
 2104  his or her designee shall provide a copy of the report to the
 2105  parent of the alleged offender and to the superintendent. Upon
 2106  conclusion of the investigation or within 15 days after the
 2107  incident was reported, whichever occurs first, the school
 2108  district shall notify the parent of the program, and offer the
 2109  parent an opportunity to enroll his or her student in another
 2110  public school that has capacity, and notify the parent of their
 2111  eligibility or to apply for request and receive a scholarship to
 2112  attend an eligible private school under ss. 1002.394 and
 2113  1002.395, subject to available funding. A parent who chooses to
 2114  enroll his or her student in a public school located outside the
 2115  district in which the student resides pursuant to s. 1002.31
 2116  shall be eligible for a scholarship to transport the student as
 2117  provided in paragraph (11)(b).
 2118         (b)For each student participating in the program in an
 2119  eligible private school who chooses to participate in the
 2120  statewide assessments under s. 1008.22 or the Florida Alternate
 2121  Assessment, the school district in which the student resides
 2122  must notify the student and his or her parent about the
 2123  locations and times to take all statewide assessments.
 2124         (7)PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
 2125  private school may be sectarian or nonsectarian and shall:
 2126         (a)Comply with all requirements for private schools
 2127  participating in state school choice scholarship programs
 2128  pursuant to this section and s. 1002.421.
 2129         (b)1.Annually administer or make provision for students
 2130  participating in the program in grades 3 through 10 to take one
 2131  of the nationally norm-referenced tests identified by the
 2132  department or the statewide assessments pursuant to s. 1008.22.
 2133  Students with disabilities for whom standardized testing is not
 2134  appropriate are exempt from this requirement. A participating
 2135  private school shall report a student’s scores to his or her
 2136  parent.
 2137         2.Administer the statewide assessments pursuant to s.
 2138  1008.22 if a private school chooses to offer the statewide
 2139  assessments. A participating private school may choose to offer
 2140  and administer the statewide assessments to all students who
 2141  attend the private school in grades 3 through 10 and must submit
 2142  a request in writing to the department by March 1 of each year
 2143  in order to administer the statewide assessments in the
 2144  subsequent school year.
 2145  
 2146  If a private school fails to meet the requirements of this
 2147  subsection or s. 1002.421, the commissioner may determine that
 2148  the private school is ineligible to participate in the program.
 2149         (8)DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
 2150  shall:
 2151         (a)Cross-check the list of participating scholarship
 2152  students with the public school enrollment lists to avoid
 2153  duplication and, when the Florida Education Finance Program is
 2154  recalculated, adjust the amount of state funds allocated to
 2155  school districts through the Florida Education Finance Program
 2156  based upon the results of the cross-check.
 2157         (b)Maintain a list of nationally norm-referenced tests
 2158  identified for purposes of satisfying the testing requirement in
 2159  paragraph (9)(f). The tests must meet industry standards of
 2160  quality in accordance with State Board of Education rule.
 2161         (c)Require quarterly reports by an eligible nonprofit
 2162  scholarship-funding organization regarding the number of
 2163  students participating in the program, the private schools in
 2164  which the students are enrolled, and other information deemed
 2165  necessary by the department.
 2166         (d)Contract with an independent entity to provide an
 2167  annual evaluation of the program by:
 2168         1.Reviewing the school bullying prevention education
 2169  program, climate, and code of student conduct of each public
 2170  school from which 10 or more students transferred to another
 2171  public school or private school using the Hope scholarship to
 2172  determine areas in the school or school district procedures
 2173  involving reporting, investigating, and communicating a parent’s
 2174  and student’s rights that are in need of improvement. At a
 2175  minimum, the review must include:
 2176         a.An assessment of the investigation time and quality of
 2177  the response of the school and the school district.
 2178         b.An assessment of the effectiveness of communication
 2179  procedures with the students involved in an incident, the
 2180  students’ parents, and the school and school district personnel.
 2181         c.An analysis of school incident and discipline data.
 2182         d.The challenges and obstacles relating to implementing
 2183  recommendations from the review.
 2184         2.Reviewing the school bullying prevention education
 2185  program, climate, and code of student conduct of each public
 2186  school to which a student transferred if the student was from a
 2187  school identified in subparagraph 1. in order to identify best
 2188  practices and make recommendations to a public school at which
 2189  the incidents occurred.
 2190         3.Reviewing the performance of participating students
 2191  enrolled in a private school in which at least 51 percent of the
 2192  total enrolled students in the prior school year participated in
 2193  the program and in which there are at least 10 participating
 2194  students who have scores for tests administered.
 2195         4.Surveying the parents of participating students to
 2196  determine academic, safety, and school climate satisfaction and
 2197  to identify any challenges to or obstacles in addressing the
 2198  incident or relating to the use of the scholarship.
 2199         (9)PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
 2200  PARTICIPATION.—A parent who applies for a Hope scholarship is
 2201  exercising his or her parental option to place his or her
 2202  student in an eligible private school.
 2203         (a)The parent must select an eligible private school and
 2204  apply for the admission of his or her student.
 2205         (b)The parent must inform the student’s school district
 2206  when the parent withdraws his or her student to attend an
 2207  eligible private school.
 2208         (c)Any student participating in the program must remain in
 2209  attendance throughout the school year unless excused by the
 2210  school for illness or other good cause.
 2211         (d)Each parent and each student has an obligation to the
 2212  private school to comply with such school’s published policies.
 2213         (e)Upon reasonable notice to the department and the school
 2214  district, the parent may remove the student from the private
 2215  school and place the student in a public school in accordance
 2216  with this section.
 2217         (f)The parent must ensure that the student participating
 2218  in the program takes the norm-referenced assessment offered by
 2219  the private school. The parent may also choose to have the
 2220  student participate in the statewide assessments pursuant to s.
 2221  1008.22. If the parent requests that the student take the
 2222  statewide assessments pursuant to s. 1008.22 and the private
 2223  school has not chosen to offer and administer the statewide
 2224  assessments, the parent is responsible for transporting the
 2225  student to the assessment site designated by the school
 2226  district.
 2227         (g)Upon receipt of a scholarship warrant, the parent to
 2228  whom the warrant is made must restrictively endorse the warrant
 2229  to the private school for deposit into the account of such
 2230  school. If payment is made by funds transfer in accordance with
 2231  paragraph (11)(d), the parent must approve each payment before
 2232  the scholarship funds may be deposited. The parent may not
 2233  designate any entity or individual associated with the
 2234  participating private school as the parent’s attorney in fact to
 2235  endorse a scholarship warrant or approve a funds transfer. A
 2236  parent who fails to comply with this paragraph forfeits the
 2237  scholarship.
 2238         (10)OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
 2239  ORGANIZATIONS.—An eligible nonprofit scholarship-funding
 2240  organization may establish scholarships for eligible students
 2241  by:
 2242         (a)Receiving applications and determining student
 2243  eligibility in accordance with the requirements of this section.
 2244         (b)Notifying parents of their receipt of a scholarship on
 2245  a first-come, first-served basis, based upon available funds.
 2246         (c)Establishing a date by which the parent of a
 2247  participating student must confirm continuing participation in
 2248  the program.
 2249         (d)Awarding scholarship funds to eligible students, giving
 2250  priority to renewing students from the previous year.
 2251         (e)Preparing and submitting quarterly reports to the
 2252  department pursuant to paragraph (8)(c). In addition, an
 2253  eligible nonprofit scholarship-funding organization must submit
 2254  in a timely manner any information requested by the department
 2255  relating to the program.
 2256         (f)Notifying the department of any violation of this
 2257  section.
 2258         (11)FUNDING AND PAYMENT.—
 2259         (a)For students initially eligible in the 2019-2020 school
 2260  year or thereafter, the calculated amount for a student to
 2261  attend an eligible private school shall be calculated in
 2262  accordance with s. 1002.394(12)(a).
 2263         (b)The maximum amount awarded to a student enrolled in a
 2264  public school located outside of the district in which the
 2265  student resides shall be $750.
 2266         (c)When a student enters the program, the eligible
 2267  nonprofit scholarship-funding organization must receive all
 2268  documentation required for the student’s participation,
 2269  including a copy of the report of the incident received pursuant
 2270  to subsection (6) and the private school’s and student’s fee
 2271  schedules. The initial payment shall be made after verification
 2272  of admission acceptance, and subsequent payments shall be made
 2273  upon verification of continued enrollment and attendance at the
 2274  private school.
 2275         (d)Payment of the scholarship by the eligible nonprofit
 2276  scholarship-funding organization may be by individual warrant
 2277  made payable to the student’s parent or by funds transfer,
 2278  including, but not limited to, debit cards, electronic payment
 2279  cards, or any other means of payment that the department deems
 2280  to be commercially viable or cost-effective. If payment is made
 2281  by warrant, the warrant must be delivered by the eligible
 2282  nonprofit scholarship-funding organization to the private school
 2283  of the parent’s choice, and the parent shall restrictively
 2284  endorse the warrant to the private school. If payments are made
 2285  by funds transfer, the parent must approve each payment before
 2286  the scholarship funds may be deposited. The parent may not
 2287  designate any entity or individual associated with the
 2288  participating private school as the parent’s attorney in fact to
 2289  endorse a scholarship warrant or approve a funds transfer.
 2290         (e)An eligible nonprofit scholarship-funding organization
 2291  shall obtain verification from the private school of a student’s
 2292  continued attendance at the school for each period covered by a
 2293  scholarship payment.
 2294         (f)Payment of the scholarship shall be made by the
 2295  eligible nonprofit scholarship-funding organization no less
 2296  frequently than on a quarterly basis.
 2297         (g)An eligible nonprofit scholarship-funding organization,
 2298  subject to the limitations of s. 1002.395(6)(l)1., may use
 2299  eligible contributions received during the state fiscal year in
 2300  which such contributions are collected for administrative
 2301  expenses.
 2302         (h)Moneys received pursuant to this section do not
 2303  constitute taxable income to the qualified student or his or her
 2304  parent.
 2305         (i)Notwithstanding s. 1002.395(6)(l)2., no more than 5
 2306  percent of net eligible contributions may be carried forward to
 2307  the following state fiscal year by an eligible scholarship
 2308  funding organization. For audit purposes, all amounts carried
 2309  forward must be specifically identified for individual students
 2310  by student name and by the name of the school to which the
 2311  student is admitted, subject to the requirements of ss. 1002.21
 2312  and 1002.22 and 20 U.S.C. s. 1232g, and the applicable rules and
 2313  regulations issued pursuant to such requirements. Any amounts
 2314  carried forward shall be expended for annual scholarships or
 2315  partial-year scholarships in the following state fiscal year.
 2316  Net eligible contributions remaining on June 30 of each year
 2317  which are in excess of the 5 percent that may be carried forward
 2318  shall be transferred to other eligible nonprofit scholarship
 2319  funding organizations participating in the Hope Scholarship
 2320  Program to provide scholarships for eligible students. All
 2321  transferred funds must be deposited by each eligible nonprofit
 2322  scholarship-funding organization receiving such funds into the
 2323  scholarship account of eligible students. All transferred
 2324  amounts received by an eligible nonprofit scholarship-funding
 2325  organization must be separately disclosed in the annual
 2326  financial audit requirement under s. 1002.395(6)(o). If no other
 2327  eligible nonprofit scholarship-funding organization participates
 2328  in the Hope Scholarship Program, net eligible contributions in
 2329  excess of the 5 percent may be used to fund scholarships for
 2330  students eligible under s. 1002.395 only after fully exhausting
 2331  all contributions made in support of scholarships under that
 2332  section in accordance with the priority established in s.
 2333  1002.395(6)(f) before awarding any initial scholarships.
 2334         (12)OBLIGATIONS OF THE AUDITOR GENERAL.—
 2335         (a)The Auditor General shall conduct an annual operational
 2336  audit of accounts and records of each organization that
 2337  participates in the program. As part of this audit, the Auditor
 2338  General shall verify, at a minimum, the total number of students
 2339  served and transmit that information to the department. The
 2340  Auditor General shall provide the commissioner with a copy of
 2341  each annual operational audit performed pursuant to this
 2342  paragraph within 10 days after the audit is finalized.
 2343         (b)The Auditor General shall notify the department of any
 2344  organization that fails to comply with a request for
 2345  information.
 2346         (13)SCHOLARSHIP-FUNDING TAX CREDITS.—
 2347         (a)A tax credit is available under s. 212.1832(1) for use
 2348  by a person that makes an eligible contribution. Eligible
 2349  contributions shall be used to fund scholarships under this
 2350  section and may be used to fund scholarships under s. 1002.395.
 2351  Each eligible contribution is limited to a single payment of
 2352  $105 per motor vehicle purchased at the time of purchase of a
 2353  motor vehicle or a single payment of $105 per motor vehicle
 2354  purchased at the time of registration of a motor vehicle that
 2355  was not purchased from a dealer, except that a contribution may
 2356  not exceed the state tax imposed under chapter 212 that would
 2357  otherwise be collected from the purchaser by a dealer,
 2358  designated agent, or private tag agent. Payments of
 2359  contributions shall be made to a dealer at the time of purchase
 2360  of a motor vehicle or to a designated agent or private tag agent
 2361  at the time of registration of a motor vehicle that was not
 2362  purchased from a dealer. An eligible contribution shall be
 2363  accompanied by a contribution election form provided by the
 2364  Department of Revenue. The form shall include, at a minimum, the
 2365  following brief description of the Hope Scholarship Program and
 2366  the Florida Tax Credit Scholarship Program: “THE HOPE
 2367  SCHOLARSHIP PROGRAM PROVIDES A PUBLIC SCHOOL STUDENT WHO WAS
 2368  SUBJECTED TO AN INCIDENT OF VIOLENCE OR BULLYING AT SCHOOL THE
 2369  OPPORTUNITY TO APPLY FOR A SCHOLARSHIP TO ATTEND AN ELIGIBLE
 2370  PRIVATE SCHOOL RATHER THAN REMAIN IN AN UNSAFE SCHOOL
 2371  ENVIRONMENT. THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM PROVIDES
 2372  A LOW-INCOME STUDENT THE OPPORTUNITY TO APPLY FOR A SCHOLARSHIP
 2373  TO ATTEND AN ELIGIBLE PRIVATE SCHOOL.” The form shall also
 2374  include, at a minimum, a section allowing the consumer to
 2375  designate, from all participating scholarship-funding
 2376  organizations, which organization will receive his or her
 2377  donation. For purposes of this subsection, the term “purchase”
 2378  does not include the lease or rental of a motor vehicle.
 2379         (b)A dealer, designated agent, or private tag agent shall:
 2380         1.Provide the purchaser the contribution election form, as
 2381  provided by the Department of Revenue, at the time of purchase
 2382  of a motor vehicle or at the time of registration of a motor
 2383  vehicle that was not purchased from a dealer.
 2384         2.Collect eligible contributions.
 2385         3.Using a form provided by the Department of Revenue,
 2386  which shall include the dealer’s or agent’s federal employer
 2387  identification number, remit to an organization no later than
 2388  the date the return filed pursuant to s. 212.11 is due the total
 2389  amount of contributions made to that organization and collected
 2390  during the preceding reporting period. Using the same form, the
 2391  dealer or agent shall also report this information to the
 2392  Department of Revenue no later than the date the return filed
 2393  pursuant to s. 212.11 is due.
 2394         4.Report to the Department of Revenue on each return filed
 2395  pursuant to s. 212.11 the total amount of credits granted under
 2396  s. 212.1832 for the preceding reporting period.
 2397         (c)An organization shall report to the Department of
 2398  Revenue, on or before the 20th day of each month, the total
 2399  amount of contributions received pursuant to paragraph (b) in
 2400  the preceding calendar month on a form provided by the
 2401  Department of Revenue. Such report shall include:
 2402         1.The federal employer identification number of each
 2403  designated agent, private tag agent, or dealer who remitted
 2404  contributions to the organization during that reporting period.
 2405         2.The amount of contributions received from each
 2406  designated agent, private tag agent, or dealer during that
 2407  reporting period.
 2408         (d)A person who, with the intent to unlawfully deprive or
 2409  defraud the program of its moneys or the use or benefit thereof,
 2410  fails to remit a contribution collected under this section is
 2411  guilty of theft, punishable as follows:
 2412         1.If the total amount stolen is less than $300, the
 2413  offense is a misdemeanor of the second degree, punishable as
 2414  provided in s. 775.082 or s. 775.083. Upon a second conviction,
 2415  the offender is guilty of a misdemeanor of the first degree,
 2416  punishable as provided in s. 775.082 or s. 775.083. Upon a third
 2417  or subsequent conviction, the offender is guilty of a felony of
 2418  the third degree, punishable as provided in s. 775.082, s.
 2419  775.083, or s. 775.084.
 2420         2.If the total amount stolen is $300 or more, but less
 2421  than $20,000, the offense is a felony of the third degree,
 2422  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
 2423         3.If the total amount stolen is $20,000 or more, but less
 2424  than $100,000, the offense is a felony of the second degree,
 2425  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
 2426         4.If the total amount stolen is $100,000 or more, the
 2427  offense is a felony of the first degree, punishable as provided
 2428  in s. 775.082, s. 775.083, or s. 775.084.
 2429         (e)A person convicted of an offense under paragraph (d)
 2430  shall be ordered by the sentencing judge to make restitution to
 2431  the organization in the amount that was stolen from the program.
 2432         (f)Upon a finding that a dealer failed to remit a
 2433  contribution under subparagraph (b)3. for which the dealer
 2434  claimed a credit pursuant to s. 212.1832(2), the Department of
 2435  Revenue shall notify the affected organizations of the dealer’s
 2436  name, address, federal employer identification number, and
 2437  information related to differences between credits taken by the
 2438  dealer pursuant to s. 212.1832(2) and amounts remitted to the
 2439  eligible nonprofit scholarship-funding organization under
 2440  subparagraph (b)3.
 2441         (g)Any dealer, designated agent, private tag agent, or
 2442  organization that fails to timely submit reports to the
 2443  Department of Revenue as required in paragraphs (b) and (c) is
 2444  subject to a penalty of $1,000 for every month, or part thereof,
 2445  the report is not provided, up to a maximum amount of $10,000.
 2446  Such penalty shall be collected by the Department of Revenue and
 2447  shall be transferred into the General Revenue Fund. Such penalty
 2448  must be settled or compromised if it is determined by the
 2449  Department of Revenue that the noncompliance is due to
 2450  reasonable cause and not due to willful negligence, willful
 2451  neglect, or fraud.
 2452         (14)LIABILITY.—The state is not liable for the award of or
 2453  any use of awarded funds under this section.
 2454         (15)SCOPE OF AUTHORITY.—This section does not expand the
 2455  regulatory authority of this state, its officers, or any school
 2456  district to impose additional regulation on participating
 2457  private schools beyond those reasonably necessary to enforce
 2458  requirements expressly set forth in this section.
 2459         (5)(16) RULES.—The State Board of Education shall adopt
 2460  rules to administer this section, except the Department of
 2461  Revenue shall adopt rules to administer subsection (13).
 2462         Section 6. Paragraph (i) of subsection (1) of section
 2463  1002.421, Florida Statutes, is amended to read:
 2464         1002.421 State school choice scholarship program
 2465  accountability and oversight.—
 2466         (1) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—A private
 2467  school participating in an educational scholarship program
 2468  established pursuant to this chapter must be a private school as
 2469  defined in s. 1002.01 in this state, be registered, and be in
 2470  compliance with all requirements of this section in addition to
 2471  private school requirements outlined in s. 1002.42, specific
 2472  requirements identified within respective scholarship program
 2473  laws, and other provisions of Florida law that apply to private
 2474  schools, and must:
 2475         (i) Maintain a physical location in the state at which each
 2476  student has regular and direct contact with teachers. Regular
 2477  and direct contact with teachers may be satisfied for students
 2478  enrolled in a personalized education program if students have
 2479  regular and direct contact with teachers at the physical
 2480  location at least two school days per week and the student
 2481  learning plan addresses the remaining instructional time.
 2482  
 2483  The department shall suspend the payment of funds to a private
 2484  school that knowingly fails to comply with this subsection, and
 2485  shall prohibit the school from enrolling new scholarship
 2486  students, for 1 fiscal year and until the school complies. If a
 2487  private school fails to meet the requirements of this subsection
 2488  or has consecutive years of material exceptions listed in the
 2489  report required under paragraph (q), the commissioner may
 2490  determine that the private school is ineligible to participate
 2491  in a scholarship program.
 2492         Section 7. Paragraph (a) of subsection (2) of section
 2493  1002.45, Florida Statutes, is amended to read:
 2494         1002.45 Virtual instruction programs.—
 2495         (2) PROVIDER QUALIFICATIONS.—
 2496         (a) The department shall annually publish on its website a
 2497  list of providers approved by the State Board of Education to
 2498  offer virtual instruction programs. To be approved, a virtual
 2499  instruction program provider must document that it:
 2500         1.Is nonsectarian in its programs, admission policies,
 2501  employment practices, and operations;
 2502         1.2. Complies with the antidiscrimination provisions of s.
 2503  1000.05;
 2504         2.3. Locates an administrative office or offices in this
 2505  state, requires its administrative staff to be state residents,
 2506  requires all instructional staff to be Florida-certified
 2507  teachers under chapter 1012 and conducts background screenings
 2508  for all employees or contracted personnel, as required by s.
 2509  1012.32, using state and national criminal history records;
 2510         3.4. Electronically provides to parents and students
 2511  specific information that includes, but is not limited to, the
 2512  following teacher-parent and teacher-student contact information
 2513  for each course:
 2514         a. How to contact the instructor via phone, e-mail, or
 2515  online messaging tools.
 2516         b. How to contact technical support via phone, e-mail, or
 2517  online messaging tools.
 2518         c. How to contact the administration office via phone, e
 2519  mail, or online messaging tools.
 2520         d. Any requirement for regular contact with the instructor
 2521  for the course and clear expectations for meeting the
 2522  requirement.
 2523         e. The requirement that the instructor in each course must,
 2524  at a minimum, conduct one contact with the parent and the
 2525  student each month;
 2526         4.5. Possesses prior, successful experience offering
 2527  virtual instruction courses to elementary, middle, or high
 2528  school students as demonstrated by quantified student learning
 2529  gains in each subject area and grade level provided for
 2530  consideration as an instructional program option. However, for a
 2531  virtual instruction program provider without sufficient prior,
 2532  successful experience offering online courses, the State Board
 2533  of Education may conditionally approve the virtual instruction
 2534  program provider to offer courses measured pursuant to
 2535  subparagraph (7)(a)2. Conditional approval shall be valid for 1
 2536  school year only and, based on the virtual instruction program
 2537  provider’s experience in offering the courses, the State Board
 2538  of Education may grant approval to offer a virtual instruction
 2539  program;
 2540         5.6. Is accredited by a regional accrediting association as
 2541  defined by State Board of Education rule;
 2542         6.7. Ensures instructional and curricular quality through a
 2543  detailed curriculum and student performance accountability plan
 2544  that addresses every subject and grade level it intends to
 2545  provide through contract with the school district, including:
 2546         a. Courses and programs that meet the standards of the
 2547  International Association for K-12 Online Learning and the
 2548  Southern Regional Education Board.
 2549         b. Instructional content and services that align with, and
 2550  measure student attainment of, student proficiency in the state
 2551  academic standards.
 2552         c. Mechanisms that determine and ensure that a student has
 2553  satisfied requirements for grade level promotion and high school
 2554  graduation with a standard diploma, as appropriate;
 2555         7.8. Publishes, in accordance with disclosure requirements
 2556  adopted in rule by the State Board of Education, as part of its
 2557  application as an approved virtual instruction program provider
 2558  and in all contracts negotiated pursuant to this section:
 2559         a. Information and data about the curriculum of each full
 2560  time and part-time virtual instruction program.
 2561         b. School policies and procedures.
 2562         c. Certification status and physical location of all
 2563  administrative and instructional personnel.
 2564         d. Hours and times of availability of instructional
 2565  personnel.
 2566         e. Student-teacher ratios.
 2567         f. Student completion and promotion rates.
 2568         g. Student, educator, and school performance accountability
 2569  outcomes;
 2570         8.9. If the approved virtual instruction program provider
 2571  is a Florida College System institution, employs instructors who
 2572  meet the certification requirements for instructional staff
 2573  under chapter 1012; and
 2574         9.10. Performs an annual financial audit of its accounts
 2575  and records conducted by an independent auditor who is a
 2576  certified public accountant licensed under chapter 473. The
 2577  independent auditor shall conduct the audit in accordance with
 2578  rules adopted by the Auditor General and in compliance with
 2579  generally accepted auditing standards, and include a report on
 2580  financial statements presented in accordance with generally
 2581  accepted accounting principles. The audit report shall be
 2582  accompanied by a written statement from the approved virtual
 2583  instruction program provider in response to any deficiencies
 2584  identified within the audit report and shall be submitted by the
 2585  approved virtual instruction program provider to the State Board
 2586  of Education and the Auditor General no later than 9 months
 2587  after the end of the preceding fiscal year.
 2588         Section 8. Paragraph (c) of subsection (1) of section
 2589  1003.4156, Florida Statutes, is amended to read:
 2590         1003.4156 General requirements for middle grades
 2591  promotion.—
 2592         (1) In order for a student to be promoted to high school
 2593  from a school that includes middle grades 6, 7, and 8, the
 2594  student must successfully complete the following courses:
 2595         (c) Three middle grades or higher courses in social
 2596  studies. One of these courses must be at least a one-semester
 2597  civics education course that includes the roles and
 2598  responsibilities of federal, state, and local governments; the
 2599  structures and functions of the legislative, executive, and
 2600  judicial branches of government; and the meaning and
 2601  significance of historic documents, such as the Articles of
 2602  Confederation, the Declaration of Independence, and the
 2603  Constitution of the United States. All instructional materials
 2604  for the civics education course must be reviewed and approved by
 2605  the Commissioner of Education, in consultation with
 2606  organizations that may include, but are not limited to, the
 2607  Florida Joint Center for Citizenship, the Bill of Rights
 2608  Institute, Hillsdale College, the Gilder Lehrman Institute of
 2609  American History, iCivics, and the Constitutional Sources
 2610  Project, and with educators, school administrators,
 2611  postsecondary education representatives, elected officials,
 2612  business and industry leaders, parents, and the public. Any
 2613  errors and inaccuracies the commissioner identifies in state
 2614  adopted materials must be corrected pursuant to s. 1006.35.
 2615  After consulting with such entities and individuals, the
 2616  commissioner shall review the current state-approved civics
 2617  education course instructional materials and the test
 2618  specifications for the statewide, standardized EOC assessment in
 2619  civics education and shall make recommendations for improvements
 2620  to the materials and test specifications by December 31, 2019.
 2621  By December 31, 2020, the department shall complete a review of
 2622  the statewide civics education course standards. Each student’s
 2623  performance on the statewide, standardized EOC assessment in
 2624  civics education required under s. 1008.22 constitutes 30
 2625  percent of the student’s final course grade. A middle grades
 2626  student who transfers into the state’s public school system from
 2627  out of country, out of state, a private school, a personalized
 2628  education program, or a home education program after the
 2629  beginning of the second term of grade 8 is not required to meet
 2630  the civics education requirement for promotion from the middle
 2631  grades if the student’s transcript documents passage of three
 2632  courses in social studies or two year-long courses in social
 2633  studies that include coverage of civics education.
 2634         Section 9. Subsection (6) of section 1003.4282, Florida
 2635  Statutes, is amended to read:
 2636         1003.4282 Requirements for a standard high school diploma.—
 2637         (6) UNIFORM TRANSFER OF HIGH SCHOOL CREDITS.—Beginning with
 2638  the 2012-2013 school year, if a student transfers to a Florida
 2639  public high school from out of country, out of state, a private
 2640  school, a personalized education program, or a home education
 2641  program and the student’s transcript shows a credit in Algebra
 2642  I, the student must pass the statewide, standardized Algebra I
 2643  EOC assessment in order to earn a standard high school diploma
 2644  unless the student earned a comparative score, passed a
 2645  statewide assessment in Algebra I administered by the
 2646  transferring entity, or passed the statewide mathematics
 2647  assessment the transferring entity uses to satisfy the
 2648  requirements of the Elementary and Secondary Education Act, as
 2649  amended by the Every Student Succeeds Act (ESSA), 20 U.S.C. ss.
 2650  6301 et seq. If a student’s transcript shows a credit in high
 2651  school reading or English Language Arts II or III, in order to
 2652  earn a standard high school diploma, the student must take and
 2653  pass the statewide, standardized grade 10 ELA assessment, or
 2654  earn a concordant score. If a transfer student’s transcript
 2655  shows a final course grade and course credit in Algebra I,
 2656  Geometry, Biology I, or United States History, the transferring
 2657  course final grade and credit shall be honored without the
 2658  student taking the requisite statewide, standardized EOC
 2659  assessment and without the assessment results constituting 30
 2660  percent of the student’s final course grade.
 2661         Section 10. Paragraph (l) of subsection (4) of section
 2662  1003.485, Florida Statutes, is amended to read:
 2663         1003.485 The New Worlds Reading Initiative.—
 2664         (4) ADMINISTRATOR RESPONSIBILITIES.—The administrator
 2665  shall:
 2666         (l) Expend eligible contributions received only for the
 2667  purchase and delivery of books and to implement the requirements
 2668  of this section, as well as for administrative expenses not to
 2669  exceed 2 percent of total eligible contributions.
 2670  Notwithstanding s. 1002.395(6)(l)3. s. 1002.395(6)(l)2., the
 2671  administrator may carry forward up to 25 percent of eligible
 2672  contributions made before January 1 of each state fiscal year
 2673  and 100 percent of eligible contributions made on or after
 2674  January 1 of each state fiscal year to the following state
 2675  fiscal year for purposes authorized by this subsection. Any
 2676  eligible contributions in excess of the allowable carry forward
 2677  not used to provide additional books throughout the year to
 2678  eligible students shall revert to the state treasury.
 2679         Section 11. Effective upon this act becoming a law,
 2680  paragraph (e) is added to subsection (5) of section 1004.6495,
 2681  Florida Statutes, to read:
 2682         1004.6495 Florida Postsecondary Comprehensive Transition
 2683  Program and Florida Center for Students with Unique Abilities.—
 2684         (5) CENTER RESPONSIBILITIES.—The Florida Center for
 2685  Students with Unique Abilities is established within the
 2686  University of Central Florida. At a minimum, the center shall:
 2687         (e)By July 1, 2024, develop the purchasing guidelines for
 2688  authorized uses of scholarship funds for the Family Empowerment
 2689  Scholarship Program under s. 1002.394(4)(b) and by each July 1
 2690  thereafter, revise such guidelines. The center must consult with
 2691  parents of a student with a disability participating in the
 2692  scholarship program in the development and revision of the
 2693  guidelines and must provide the guidelines to each eligible
 2694  nonprofit scholarship-funding organization that awards
 2695  scholarships to a student eligible for the scholarship program
 2696  under s. 1002.394(3)(b) for publishing on each organization’s
 2697  website.
 2698         Section 12. Except as otherwise expressly provided in this
 2699  act and except for this section, which shall take effect upon
 2700  this act becoming a law, this act shall take effect July 1,
 2701  2024.