October 17, 2019
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       Florida Senate - 2010                                    SB 2126
       
       
       
       By Senators Negron, Altman, Storms, Peaden, Oelrich, Lawson,
       Gaetz, Lynn, Fasano, and Siplin
       
       
       
       28-01855A-10                                          20102126__
    1                        A bill to be entitled                      
    2         An act relating to the Florida Tax Credit Scholarship
    3         Program; transferring, renumbering, and amending s.
    4         220.187, F.S.; revising definitions; making operation
    5         of the program contingent upon available funds;
    6         revising certain eligibility criteria; revising tax
    7         credit grant provisions; specifying a tax credit cap;
    8         providing for increasing the tax credit cap under
    9         certain circumstances; providing application
   10         procedures and requirements; providing for
   11         carryforward of unused amounts of tax credits;
   12         providing application requirements; providing
   13         limitations on conveying, assigning, or transferring
   14         tax credits; revising taxpayer tax credit rescission
   15         provisions; deleting a prohibition against claiming
   16         certain multiple tax credits; specifying additional
   17         obligations for eligible nonprofit scholarship-funding
   18         organizations relating to development and review of
   19         certain accountant procedures and guidelines;
   20         providing reporting requirements; limiting private
   21         school participation eligibility to certain grades;
   22         requiring private schools to annually contract with
   23         accountants to perform certain procedures; providing
   24         reporting and procedural requirements; revising
   25         Department of Education obligations; specifying
   26         additional requirements for certain independent
   27         research organizations; providing responsibilities of
   28         the Department of Education; deleting certain
   29         requirements for independent research organizations;
   30         authorizing the Commissioner of Education to deny,
   31         suspend, or revoke private school program
   32         participation under certain circumstances; providing
   33         requirements and criteria; revising limitations on
   34         annual amounts of scholarships provided; deleting
   35         certain corporate tax credit carryforward authority;
   36         revising certain rulemaking authority; revising
   37         preservation of tax credit severability provisions;
   38         creating s. 211.0251, F.S.; providing for a credit
   39         against the oil and gas production tax for certain
   40         program contributions; requiring the Department of
   41         Revenue to disregard certain tax credits for certain
   42         purposes; providing application; creating s. 212.1831,
   43         F.S.; providing for a credit against sales and use tax
   44         for certain program contributions; requiring the
   45         Department of Revenue to disregard certain tax credits
   46         for certain purposes; providing application; amending
   47         s. 213.053, F.S.; expanding authority of the
   48         Department of Revenue to disclose certain information;
   49         amending s. 220.13, F.S.; revising the determination
   50         of additions to adjusted federal income; providing
   51         intent; providing for construction of certain
   52         provisions; providing for retroactive application;
   53         creating s. 220.1875, F.S.; providing for a credit
   54         against the corporate income tax for certain program
   55         contributions; providing limitations; providing for
   56         adjustments; providing application; creating s.
   57         561.1211, F.S.; providing for a credit against certain
   58         alcoholic beverage taxes for certain contributions;
   59         requiring the Department of Revenue to disregard
   60         certain tax credits for certain purposes; providing
   61         application; amending ss. 220.02, 220.186, 624.51055,
   62         1001.10, 1002.20, 1002.23, 1002.39, 1002.421,
   63         1006.061, 1012.315, and 1012.796, F.S.; conforming
   64         cross-references to changes made by the act; providing
   65         effective dates.
   66  
   67  Be It Enacted by the Legislature of the State of Florida:
   68  
   69         Section 1. Section 220.187, Florida Statutes, is
   70  transferred, renumbered as section 1002.395, Florida Statutes,
   71  and amended to read:
   72         1002.395 220.187Florida Tax Credit Scholarship Program
   73  Credits for contributions to nonprofit scholarship-funding
   74  organizations.—
   75         (1) FINDINGS AND PURPOSE.—
   76         (a) The Legislature finds that:
   77         1. It has the inherent power to determine subjects of
   78  taxation for general or particular public purposes.
   79         2. Expanding educational opportunities and improving the
   80  quality of educational services within the state are valid
   81  public purposes that the Legislature may promote using its
   82  sovereign power to determine subjects of taxation and exemptions
   83  from taxation.
   84         3. Ensuring that all parents, regardless of means, may
   85  exercise and enjoy their basic right to educate their children
   86  as they see fit is a valid public purpose that the Legislature
   87  may promote using its sovereign power to determine subjects of
   88  taxation and exemptions from taxation.
   89         4. Expanding educational opportunities and the healthy
   90  competition they promote are critical to improving the quality
   91  of education in the state and to ensuring that all children
   92  receive the high-quality education to which they are entitled.
   93         (b) The purpose of this section is to:
   94         1. Enable taxpayers to make private, voluntary
   95  contributions to nonprofit scholarship-funding organizations in
   96  order to promote the general welfare.
   97         2. Provide taxpayers who wish to help parents with limited
   98  resources exercise their basic right to educate their children
   99  as they see fit with a means to do so.
  100         3. Promote the general welfare by expanding educational
  101  opportunities for children of families that have limited
  102  financial resources.
  103         4. Enable children in this state to achieve a greater level
  104  of excellence in their education.
  105         5. Improve the quality of education in this state, both by
  106  expanding educational opportunities for children and by creating
  107  incentives for schools to achieve excellence.
  108         (2) DEFINITIONS.—As used in this section, the term:
  109         (a) “Annual tax credit amount” means the sum of the amount
  110  of tax credits approved under paragraph (5)(b), including tax
  111  credits to be taken under s. 220.1875 that are approved for a
  112  taxpayer whose taxable year began during the applicable calendar
  113  year, added to the amount of carryforward tax credits approved
  114  under paragraph (5)(c).
  115         (b)(a) “Department” means the Department of Revenue.
  116         (c)(b) “Direct certification list” means the certified list
  117  of children who qualify for the Food Stamp Program, the
  118  Temporary Assistance to Needy Families Program, or the Food
  119  Distribution Program on Indian Reservations provided to the
  120  Department of Education by the Department of Children and Family
  121  Services.
  122         (d) “Division” means the Division of Alcoholic Beverages
  123  and Tobacco of the Department of Business and Professional
  124  Regulation.
  125         (e)(c) “Eligible contribution” means a monetary
  126  contribution from a taxpayer, subject to the restrictions
  127  provided in this section, to an eligible nonprofit scholarship
  128  funding organization. The taxpayer making the contribution may
  129  not designate a specific child as the beneficiary of the
  130  contribution.
  131         (f)(d) “Eligible nonprofit scholarship-funding
  132  organization” means a charitable organization that:
  133         1. Is exempt from federal income tax pursuant to s.
  134  501(c)(3) of the Internal Revenue Code;
  135         2. Is a Florida entity formed under chapter 607, chapter
  136  608, or chapter 617 and whose principal office is located in the
  137  state; and
  138         3. Complies with the provisions of subsection (6).
  139         (g)(e) “Eligible private school” means a private school, as
  140  defined in s. 1002.01(2), located in Florida which offers an
  141  education to students in any grades K-12 and that meets the
  142  requirements in subsection (8).
  143         (h)(f) “Owner or operator” includes:
  144         1. An owner, president, officer, or director of an eligible
  145  nonprofit scholarship-funding organization or a person with
  146  equivalent decisionmaking authority over an eligible nonprofit
  147  scholarship-funding organization.
  148         2. An owner, operator, superintendent, or principal of an
  149  eligible private school or a person with equivalent
  150  decisionmaking authority over an eligible private school.
  151         (i) “Tax credit cap amount” means the maximum annual tax
  152  credit amount that the department may approve for a calendar
  153  year.
  154         (j) “Unweighted FTE funding amount” means the statewide
  155  average total funds per unweighted full-time equivalent funding
  156  amount that is incorporated by reference in the General
  157  Appropriations Act, or any subsequent special appropriations
  158  act, for the applicable state fiscal year.
  159         (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.—
  160         (a) The Florida Tax Credit Scholarship Program is
  161  established.
  162         (b) Contingent upon available funds:
  163         1. A student is eligible for a Florida tax credit
  164  scholarship under this section or s. 624.51055 if the student
  165  qualifies for free or reduced-price school lunches under the
  166  National School Lunch Act or is on the direct certification list
  167  and:
  168         a.(a) Was counted as a full-time equivalent student during
  169  the previous state fiscal year for purposes of state per-student
  170  funding;
  171         b.(b) Received a scholarship from an eligible nonprofit
  172  scholarship-funding organization or from the State of Florida
  173  during the previous school year;
  174         c.(c) Is eligible to enter kindergarten or first grade; or
  175         d.(d) Is currently placed, or during the previous state
  176  fiscal year was placed, in foster care as defined in s. 39.01.
  177         2.Contingent upon available funds, A student may continue
  178  in the scholarship program as long as the student’s household
  179  income level does not exceed 230 200 percent of the federal
  180  poverty level.
  181         3. A sibling of a student who is continuing in the
  182  scholarship program and who resides in the same household as the
  183  student shall also be eligible as a first-time tax credit
  184  scholarship recipient if the sibling meets one or more of the
  185  criteria specified in subparagraph 1. and as long as the
  186  student’s and sibling’s household income level does not exceed
  187  230 200 percent of the federal poverty level.
  188         (c) Household income for purposes of a student who is
  189  currently in foster care as defined in s. 39.01 shall consist
  190  only of the income that may be considered in determining whether
  191  he or she qualifies for free or reduced-price school lunches
  192  under the National School Lunch Act.
  193         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
  194  a scholarship while he or she is:
  195         (a) Enrolled in a school operating for the purpose of
  196  providing educational services to youth in Department of
  197  Juvenile Justice commitment programs;
  198         (b) Receiving a scholarship from another eligible nonprofit
  199  scholarship-funding organization under this section;
  200         (c) Receiving an educational scholarship pursuant to
  201  chapter 1002;
  202         (d) Participating in a home education program as defined in
  203  s. 1002.01(1);
  204         (e) Participating in a private tutoring program pursuant to
  205  s. 1002.43;
  206         (f) Participating in a virtual school, correspondence
  207  school, or distance learning program that receives state funding
  208  pursuant to the student’s participation unless the participation
  209  is limited to no more than two courses per school year; or
  210         (g) Enrolled in the Florida School for the Deaf and the
  211  Blind.
  212         (5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS;
  213  LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.—
  214         (a)1. The tax credit cap amount is $118 million for the
  215  2009 calendar year and each calendar year thereafter except as
  216  provided in subparagraph 2.
  217         2. In any calendar year, if the annual tax credit amount is
  218  equal to or greater than 90 percent of the tax credit cap amount
  219  applicable to that calendar year, the tax credit cap amount
  220  shall increase by 25 percent and shall apply to the following
  221  calendar year and each calendar year thereafter. The department
  222  shall publish on its website information identifying the tax
  223  credit cap amount when it is increased pursuant to this
  224  subparagraph. There is allowed a credit of 100 percent of an
  225  eligible contribution against any tax due for a taxable year
  226  under this chapter. However, such a credit may not exceed 75
  227  percent of the tax due under this chapter for the taxable year,
  228  after the application of any other allowable credits by the
  229  taxpayer. The credit granted by this section shall be reduced by
  230  the difference between the amount of federal corporate income
  231  tax taking into account the credit granted by this section and
  232  the amount of federal corporate income tax without application
  233  of the credit granted by this section.
  234         (b) A taxpayer may submit an application to the department
  235  for a tax credit or credits under one or more of s. 211.0251, s.
  236  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The
  237  taxpayer shall specify in the application each tax for which the
  238  taxpayer requests a credit and the applicable taxable year for a
  239  credit under s. 220.1875 or the applicable calendar year for a
  240  credit under s. 211.0251, s. 212.1831, s. 561.1211, or s.
  241  624.51055. The department shall approve tax credits on a first
  242  come, first-served basis and must obtain the division’s approval
  243  prior to approving a tax credit under s. 561.1211. For each
  244  state fiscal year, the total amount of tax credits and
  245  carryforward of tax credits which may be granted under this
  246  section and s. 624.51055 is $118 million.
  247         (c) If a tax credit approved under paragraph (b) is not
  248  fully used in any one year because of insufficient tax liability
  249  on the part of the taxpayer, the unused amount may be carried
  250  forward for a period not to exceed 3 years; however, any
  251  taxpayer that seeks to carry forward an unused amount of tax
  252  credit must submit an application to the department for approval
  253  of the carryforward tax credit in the year that the taxpayer
  254  intends to use the carryforward. The department must obtain the
  255  division’s approval prior to approving the carryforward of a tax
  256  credit under s. 561.1211. A taxpayer who files a Florida
  257  consolidated return as a member of an affiliated group pursuant
  258  to s. 220.131(1) may be allowed the credit on a consolidated
  259  return basis; however, the total credit taken by the affiliated
  260  group is subject to the limitation established under paragraph
  261  (a).
  262         (d) A taxpayer may not convey, assign, or transfer an
  263  approved tax credit or carryforward tax credit to another entity
  264  unless all of the assets of the taxpayer are conveyed, assigned,
  265  or transferred in the same transaction.
  266         (e)(d)Effective for tax years beginning January 1, 2006, A
  267  taxpayer may rescind all or part of a its allocated tax credit
  268  approved under paragraph (b) this section. The amount rescinded
  269  shall become available for purposes of the cap for that calendar
  270  state fiscal year under this section to another an eligible
  271  taxpayer as approved by the department if the taxpayer receives
  272  notice from the department that the rescindment has been
  273  accepted by the department and the taxpayer has not previously
  274  rescinded any or all of its tax credits approved credit
  275  allocation under paragraph (b) this section more than once in
  276  the previous 3 tax years. The department must obtain the
  277  division’s approval prior to accepting the rescindment of a tax
  278  credit under s. 561.1211. Any amount rescinded under this
  279  paragraph shall become available to an eligible taxpayer on a
  280  first-come, first-served basis based on tax credit applications
  281  received after the date the rescindment is accepted by the
  282  department.
  283         (e) A taxpayer who is eligible to receive the credit
  284  provided for in s. 624.51055 is not eligible to receive the
  285  credit provided by this section.
  286         (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
  287  ORGANIZATIONS.—An eligible nonprofit scholarship-funding
  288  organization:
  289         (a) Must comply with the antidiscrimination provisions of
  290  42 U.S.C. s. 2000d.
  291         (b) Must comply with the following background check
  292  requirements:
  293         1. All owners and operators as defined in subparagraph
  294  (2)(h)(f)1. are, upon employment or engagement to provide
  295  services, subject to level 2 background screening as provided
  296  under chapter 435. The fingerprints for the background screening
  297  must be electronically submitted to the Department of Law
  298  Enforcement and can be taken by an authorized law enforcement
  299  agency or by an employee of the eligible nonprofit scholarship
  300  funding organization or a private company who is trained to take
  301  fingerprints. However, the complete set of fingerprints of an
  302  owner or operator may not be taken by the owner or operator. The
  303  results of the state and national criminal history check shall
  304  be provided to the Department of Education for screening under
  305  chapter 435. The cost of the background screening may be borne
  306  by the eligible nonprofit scholarship-funding organization or
  307  the owner or operator.
  308         2. Every 5 years following employment or engagement to
  309  provide services or association with an eligible nonprofit
  310  scholarship-funding organization, each owner or operator must
  311  meet level 2 screening standards as described in s. 435.04, at
  312  which time the nonprofit scholarship-funding organization shall
  313  request the Department of Law Enforcement to forward the
  314  fingerprints to the Federal Bureau of Investigation for level 2
  315  screening. If the fingerprints of an owner or operator are not
  316  retained by the Department of Law Enforcement under subparagraph
  317  3., the owner or operator must electronically file a complete
  318  set of fingerprints with the Department of Law Enforcement. Upon
  319  submission of fingerprints for this purpose, the eligible
  320  nonprofit scholarship-funding organization shall request that
  321  the Department of Law Enforcement forward the fingerprints to
  322  the Federal Bureau of Investigation for level 2 screening, and
  323  the fingerprints shall be retained by the Department of Law
  324  Enforcement under subparagraph 3.
  325         3. Beginning July 1, 2007, all fingerprints submitted to
  326  the Department of Law Enforcement as required by this paragraph
  327  must be retained by the Department of Law Enforcement in a
  328  manner approved by rule and entered in the statewide automated
  329  fingerprint identification system authorized by s. 943.05(2)(b).
  330  The fingerprints must thereafter be available for all purposes
  331  and uses authorized for arrest fingerprint cards entered in the
  332  statewide automated fingerprint identification system pursuant
  333  to s. 943.051.
  334         4. Beginning July 1, 2007, the Department of Law
  335  Enforcement shall search all arrest fingerprint cards received
  336  under s. 943.051 against the fingerprints retained in the
  337  statewide automated fingerprint identification system under
  338  subparagraph 3. Any arrest record that is identified with an
  339  owner’s or operator’s fingerprints must be reported to the
  340  Department of Education. The Department of Education shall
  341  participate in this search process by paying an annual fee to
  342  the Department of Law Enforcement and by informing the
  343  Department of Law Enforcement of any change in the employment,
  344  engagement, or association status of the owners or operators
  345  whose fingerprints are retained under subparagraph 3. The
  346  Department of Law Enforcement shall adopt a rule setting the
  347  amount of the annual fee to be imposed upon the Department of
  348  Education for performing these services and establishing the
  349  procedures for the retention of owner and operator fingerprints
  350  and the dissemination of search results. The fee may be borne by
  351  the owner or operator of the nonprofit scholarship-funding
  352  organization.
  353         5. A nonprofit scholarship-funding organization whose owner
  354  or operator fails the level 2 background screening shall not be
  355  eligible to provide scholarships under this section.
  356         6. A nonprofit scholarship-funding organization whose owner
  357  or operator in the last 7 years has filed for personal
  358  bankruptcy or corporate bankruptcy in a corporation of which he
  359  or she owned more than 20 percent shall not be eligible to
  360  provide scholarships under this section.
  361         (c) Must not have an owner or operator who owns or operates
  362  an eligible private school that is participating in the
  363  scholarship program.
  364         (d) Must provide scholarships, from eligible contributions,
  365  to eligible students for the cost of:
  366         1. Tuition and fees for an eligible private school; or
  367         2. Transportation to a Florida public school that is
  368  located outside the district in which the student resides or to
  369  a lab school as defined in s. 1002.32.
  370         (e) Must give priority to eligible students who received a
  371  scholarship from an eligible nonprofit scholarship-funding
  372  organization or from the State of Florida during the previous
  373  school year.
  374         (f) Must provide a scholarship to an eligible student on a
  375  first-come, first-served basis unless the student qualifies for
  376  priority pursuant to paragraph (e).
  377         (g) May not restrict or reserve scholarships for use at a
  378  particular private school or provide scholarships to a child of
  379  an owner or operator.
  380         (h) Must allow an eligible student to attend any eligible
  381  private school and must allow a parent to transfer a scholarship
  382  during a school year to any other eligible private school of the
  383  parent’s choice.
  384         (i)1. May use up to 3 percent of eligible contributions
  385  received during the state fiscal year in which such
  386  contributions are collected for administrative expenses if the
  387  organization has operated under this section for at least 3
  388  state fiscal years and did not have any negative financial
  389  findings in its most recent audit under paragraph (l). Such
  390  administrative expenses must be reasonable and necessary for the
  391  organization’s management and distribution of eligible
  392  contributions under this section. No more than one-third of the
  393  funds authorized for administrative expenses under this
  394  subparagraph may be used for expenses related to the recruitment
  395  of contributions from taxpayers.
  396         2. Must expend for annual or partial-year scholarships an
  397  amount equal to or greater than 75 percent of the net eligible
  398  contributions remaining after administrative expenses during the
  399  state fiscal year in which such contributions are collected. No
  400  more than 25 percent of such net eligible contributions may be
  401  carried forward to the following state fiscal year. Any amounts
  402  carried forward shall be expended for annual or partial-year
  403  scholarships in the following state fiscal year. Net eligible
  404  contributions remaining on June 30 of each year that are in
  405  excess of the 25 percent that may be carried forward shall be
  406  returned to the State Treasury for deposit in the General
  407  Revenue Fund.
  408         3. Must, before granting a scholarship for an academic
  409  year, document each scholarship student’s eligibility for that
  410  academic year. A scholarship-funding organization may not grant
  411  multiyear scholarships in one approval process.
  412         (j) Must maintain separate accounts for scholarship funds
  413  and operating funds.
  414         (k) With the prior approval of the Department of Education,
  415  may transfer funds to another eligible nonprofit scholarship
  416  funding organization if additional funds are required to meet
  417  scholarship demand at the receiving nonprofit scholarship
  418  funding organization. A transfer shall be limited to the greater
  419  of $500,000 or 20 percent of the total contributions received by
  420  the nonprofit scholarship-funding organization making the
  421  transfer. All transferred funds must be deposited by the
  422  receiving nonprofit scholarship-funding organization into its
  423  scholarship accounts. All transferred amounts received by any
  424  nonprofit scholarship-funding organization must be separately
  425  disclosed in the annual financial and compliance audit required
  426  in this section.
  427         (l) Must provide to the Auditor General and the Department
  428  of Education an annual financial and compliance audit of its
  429  accounts and records conducted by an independent certified
  430  public accountant and in accordance with rules adopted by the
  431  Auditor General. The audit must be conducted in compliance with
  432  generally accepted auditing standards and must include a report
  433  on financial statements presented in accordance with generally
  434  accepted accounting principles set forth by the American
  435  Institute of Certified Public Accountants for not-for-profit
  436  organizations and a determination of compliance with the
  437  statutory eligibility and expenditure requirements set forth in
  438  this section. Audits must be provided to the Auditor General and
  439  the Department of Education within 180 days after completion of
  440  the eligible nonprofit scholarship-funding organization’s fiscal
  441  year.
  442         (m) Must prepare and submit quarterly reports to the
  443  Department of Education pursuant to paragraph (9)(m). In
  444  addition, an eligible nonprofit scholarship-funding organization
  445  must submit in a timely manner any information requested by the
  446  Department of Education relating to the scholarship program.
  447         (n)1.a. Must participate in the joint development of
  448  agreed-upon procedures to be performed by an independent
  449  certified public accountant as required under paragraph (8)(e)
  450  if the scholarship-funding organization provided more than
  451  $250,000 in scholarship funds to an eligible private school
  452  under this section during the 2009-2010 state fiscal year. The
  453  agreed-upon procedures must uniformly apply to all private
  454  schools and must determine, at a minimum, whether the private
  455  school has been verified as eligible by the Department of
  456  Education under paragraph (9)(c); has an adequate accounting
  457  system, system of financial controls, and process for deposit
  458  and classification of scholarship funds; and has properly
  459  expended scholarship funds for education-related expenses.
  460  During the development of the procedures, the participating
  461  scholarship-funding organizations shall specify guidelines
  462  governing the materiality of exceptions that may be found during
  463  the accountant’s performance of the procedures. The procedures
  464  and guidelines shall be provided to private schools and the
  465  Commissioner of Education by March 15, 2011.
  466         b. Must participate in a joint review of the agreed-upon
  467  procedures and guidelines developed under sub-subparagraph a.,
  468  by February 2013 and biennially thereafter, if the scholarship
  469  funding organization provided more than $250,000 in scholarship
  470  funds to an eligible private school under this section during
  471  the state fiscal year preceding the biennial review. If the
  472  procedures and guidelines are revised, the revisions must be
  473  provided to private schools and the Commissioner of Education by
  474  March 15, 2013, and biennially thereafter.
  475         c. Must monitor the compliance of a private school with
  476  paragraph (8)(e) if the scholarship-funding organization
  477  provided the majority of the scholarship funding to the school.
  478  For each private school subject to paragraph (8)(e), the
  479  appropriate scholarship-funding organization shall notify the
  480  Commissioner of Education by October 30, 2011, and annually
  481  thereafter of:
  482         (I) A private school’s failure to submit a report required
  483  under paragraph (8)(e); or
  484         (II) Any material exceptions set forth in the report
  485  required under paragraph (8)(e).
  486         2. Must seek input from the accrediting associations that
  487  are members of the Florida Association of Academic Nonpublic
  488  Schools when jointly developing the agreed-upon procedures and
  489  guidelines under sub-subparagraph 1.a. and conducting a review
  490  of those procedures and guidelines under sub-subparagraph 1.b.
  491  
  492  Any and all information and documentation provided to the
  493  Department of Education and the Auditor General relating to the
  494  identity of a taxpayer that provides an eligible contribution
  495  under this section shall remain confidential at all times in
  496  accordance with s. 213.053.
  497         (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
  498  PARTICIPATION.—
  499         (a) The parent must select an eligible private school and
  500  apply for the admission of his or her child.
  501         (b) The parent must inform the child’s school district when
  502  the parent withdraws his or her child to attend an eligible
  503  private school.
  504         (c) Any student participating in the scholarship program
  505  must remain in attendance throughout the school year unless
  506  excused by the school for illness or other good cause.
  507         (d) Each parent and each student has an obligation to the
  508  private school to comply with the private school’s published
  509  policies.
  510         (e) The parent shall ensure that the student participating
  511  in the scholarship program takes the norm-referenced assessment
  512  offered by the private school. The parent may also choose to
  513  have the student participate in the statewide assessments
  514  pursuant to s. 1008.22. If the parent requests that the student
  515  participating in the scholarship program take statewide
  516  assessments pursuant to s. 1008.22, the parent is responsible
  517  for transporting the student to the assessment site designated
  518  by the school district.
  519         (f) Upon receipt of a scholarship warrant from the eligible
  520  nonprofit scholarship-funding organization, the parent to whom
  521  the warrant is made must restrictively endorse the warrant to
  522  the private school for deposit into the account of the private
  523  school. The parent may not designate any entity or individual
  524  associated with the participating private school as the parent’s
  525  attorney in fact to endorse a scholarship warrant. A participant
  526  who fails to comply with this paragraph forfeits the
  527  scholarship.
  528         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
  529  private school may be sectarian or nonsectarian and must:
  530         (a) Comply with all requirements for private schools
  531  participating in state school choice scholarship programs
  532  pursuant to s. 1002.421.
  533         (b) Provide to the eligible nonprofit scholarship-funding
  534  organization, upon request, all documentation required for the
  535  student’s participation, including the private school’s and
  536  student’s fee schedules.
  537         (c) Be academically accountable to the parent for meeting
  538  the educational needs of the student by:
  539         1. At a minimum, annually providing to the parent a written
  540  explanation of the student’s progress.
  541         2. Annually administering or making provision for students
  542  participating in the scholarship program in grades 3 through 10
  543  to take one of the nationally norm-referenced tests identified
  544  by the Department of Education. Students with disabilities for
  545  whom standardized testing is not appropriate are exempt from
  546  this requirement. A participating private school must report a
  547  student’s scores to the parent and to the independent research
  548  organization selected by the Department of Education as
  549  described in paragraph (9)(j).
  550         3. Cooperating with the scholarship student whose parent
  551  chooses to have the student participate in the statewide
  552  assessments pursuant to s. 1008.22.
  553         (d) Employ or contract with teachers who have regular and
  554  direct contact with each student receiving a scholarship under
  555  this section at the school’s physical location.
  556         (e) Annually contract with an independent certified public
  557  accountant to perform the agreed-upon procedures developed under
  558  paragraph (6)(n) and produce a report of the results if the
  559  private school receives more than $250,000 in funds from
  560  scholarships awarded under this section in the 2010-2011 state
  561  fiscal year or a state fiscal year thereafter. A private school
  562  subject to this paragraph must submit the report by September
  563  15, 2011, and annually thereafter to the scholarship-funding
  564  organization that awarded the majority of the school’s
  565  scholarship funds. The agreed-upon procedures must be conducted
  566  in accordance with attestation standards established by the
  567  American Institute of Certified Public Accountants.
  568  
  569  The inability of a private school to meet the requirements of
  570  this subsection shall constitute a basis for the ineligibility
  571  of the private school to participate in the scholarship program
  572  as determined by the Department of Education.
  573         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
  574  Education shall:
  575         (a) Annually submit to the department and division, by
  576  March 15, a list of eligible nonprofit scholarship-funding
  577  organizations that meet the requirements of paragraph (2)(f)(d).
  578         (b) Annually verify the eligibility of nonprofit
  579  scholarship-funding organizations that meet the requirements of
  580  paragraph (2)(f)(d).
  581         (c) Annually verify the eligibility of private schools that
  582  meet the requirements of subsection (8).
  583         (d) Annually verify the eligibility of expenditures as
  584  provided in paragraph (6)(d) using the audit required by
  585  paragraph (6)(l).
  586         (e) Establish a toll-free hotline that provides parents and
  587  private schools with information on participation in the
  588  scholarship program.
  589         (f) Establish a process by which individuals may notify the
  590  Department of Education of any violation by a parent, private
  591  school, or school district of state laws relating to program
  592  participation. The Department of Education shall conduct an
  593  inquiry of any written complaint of a violation of this section,
  594  or make a referral to the appropriate agency for an
  595  investigation, if the complaint is signed by the complainant and
  596  is legally sufficient. A complaint is legally sufficient if it
  597  contains ultimate facts that show that a violation of this
  598  section or any rule adopted by the State Board of Education has
  599  occurred. In order to determine legal sufficiency, the
  600  Department of Education may require supporting information or
  601  documentation from the complainant. A department inquiry is not
  602  subject to the requirements of chapter 120.
  603         (g) Require an annual, notarized, sworn compliance
  604  statement by participating private schools certifying compliance
  605  with state laws and shall retain such records.
  606         (h) Cross-check the list of participating scholarship
  607  students with the public school enrollment lists to avoid
  608  duplication.
  609         (i) Maintain a list of nationally norm-referenced tests
  610  identified for purposes of satisfying the testing requirement in
  611  subparagraph (8)(c)2. The tests must meet industry standards of
  612  quality in accordance with State Board of Education rule.
  613         (j) Select an independent research organization, which may
  614  be a public or private entity or university, to which
  615  participating private schools must report the scores of
  616  participating students on the nationally norm-referenced tests
  617  administered by the private school in grades 3 through 10.
  618         1. The independent research organization must annually
  619  report to the Department of Education on the year-to-year
  620  learning gains improvements of participating students:
  621         a. On a statewide basis. The report shall also include, to
  622  the extent possible, a comparison of these learning gains to the
  623  statewide learning gains of public school students with
  624  socioeconomic backgrounds similar to those of students
  625  participating in the scholarship program. The independent
  626  research organization must analyze and report student
  627  performance data in a manner that protects the rights of
  628  students and parents as mandated in 20 U.S.C. s. 1232g, the
  629  Family Educational Rights and Privacy Act, and must not
  630  disaggregate data to a level that will disclose the academic
  631  level of individual students or of individual schools. To the
  632  extent possible, the independent research organization must
  633  accumulate historical performance data on students from the
  634  Department of Education and private schools to describe baseline
  635  performance and to conduct longitudinal studies. To minimize
  636  costs and reduce time required for the independent research
  637  organization’s third-party analysis and evaluation, the
  638  Department of Education shall conduct analyses of matched
  639  students from public school assessment data and calculate
  640  control group learning gains using an agreed-upon methodology
  641  outlined in the contract with the independent research
  642  organization third-party evaluator; and
  643         b. According to each participating private school in which
  644  there are at least 30 participating students who have scores for
  645  tests administered during or after the 2009-2010 school year for
  646  2 consecutive years at that private school.
  647         2. The sharing and reporting of student learning gain data
  648  under this paragraph must be in accordance with requirements of
  649  20 U.S.C. s. 1232g, the Family Educational Rights and Privacy
  650  Act, and shall be for the sole purpose of creating the annual
  651  report required by subparagraph 1 conducting the evaluation. All
  652  parties must preserve the confidentiality of such information as
  653  required by law. The annual report must not disaggregate data to
  654  a level that will identify individual participating schools,
  655  except as required under sub-subparagraph 1.b., or disclose the
  656  academic level of individual students.
  657         3. The annual report required by subparagraph 1. shall be
  658  published by the Department of Education on its website.
  659         (k) Notify an eligible nonprofit scholarship-funding
  660  organization of any of the organization’s identified students
  661  who are receiving educational scholarships pursuant to chapter
  662  1002.
  663         (l) Notify an eligible nonprofit scholarship-funding
  664  organization of any of the organization’s identified students
  665  who are receiving tax credit scholarships from other eligible
  666  nonprofit scholarship-funding organizations.
  667         (m) Require quarterly reports by an eligible nonprofit
  668  scholarship-funding organization regarding the number of
  669  students participating in the scholarship program, the private
  670  schools at which the students are enrolled, and other
  671  information deemed necessary by the Department of Education.
  672         (n)1. Conduct random site visits to private schools
  673  participating in the Florida Tax Credit Scholarship Program. The
  674  purpose of the site visits is solely to verify the information
  675  reported by the schools concerning the enrollment and attendance
  676  of students, the credentials of teachers, background screening
  677  of teachers, and teachers’ fingerprinting results. The
  678  Department of Education may not make more than seven random site
  679  visits each year and may not make more than one random site
  680  visit each year to the same private school.
  681         2. Annually, by December 15, report to the Governor, the
  682  President of the Senate, and the Speaker of the House of
  683  Representatives the Department of Education’s actions with
  684  respect to implementing accountability in the scholarship
  685  program under this section and s. 1002.421, any substantiated
  686  allegations or violations of law or rule by an eligible private
  687  school under this program concerning the enrollment and
  688  attendance of students, the credentials of teachers, background
  689  screening of teachers, and teachers’ fingerprinting results and
  690  the corrective action taken by the Department of Education.
  691         (o) Provide a process to match the direct certification
  692  list with the scholarship application data submitted by any
  693  nonprofit scholarship-funding organization eligible to receive
  694  the 3-percent administrative allowance under paragraph (6)(i).
  695         (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—Upon
  696  the request of any eligible nonprofit scholarship-funding
  697  organization, a school district shall inform all households
  698  within the district receiving free or reduced-priced meals under
  699  the National School Lunch Act of their eligibility to apply for
  700  a tax credit scholarship. The form of such notice shall be
  701  provided by the eligible nonprofit scholarship-funding
  702  organization, and the district shall include the provided form,
  703  if requested by the organization, in any normal correspondence
  704  with eligible households. If an eligible nonprofit scholarship
  705  funding organization requests a special communication to be
  706  issued to households within the district receiving free or
  707  reduced-price meals under the National School Lunch Act, the
  708  organization shall reimburse the district for the cost of
  709  postage. Such notice is limited to once a year.
  710         (11) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
  711         (a)1. The Commissioner of Education shall deny, suspend, or
  712  revoke a private school’s participation in the scholarship
  713  program if it is determined that the private school has failed
  714  to comply with the provisions of this section. However, in
  715  instances in which the noncompliance is correctable within a
  716  reasonable amount of time and in which the health, safety, or
  717  welfare of the students is not threatened, the commissioner may
  718  issue a notice of noncompliance that shall provide the private
  719  school with a timeframe within which to provide evidence of
  720  compliance prior to taking action to suspend or revoke the
  721  private school’s participation in the scholarship program.
  722         2. The Commissioner of Education may deny, suspend, or
  723  revoke a private school’s participation in the scholarship
  724  program if the commissioner determines that an owner or operator
  725  of the private school is operating or has operated an
  726  educational institution in this state or another state or
  727  jurisdiction in a manner contrary to the health, safety, or
  728  welfare of the public. In making this determination, the
  729  commissioner may consider factors that include, but are not
  730  limited to, acts or omissions by an owner or operator that led
  731  to a previous denial or revocation of participation in an
  732  education scholarship program; an owner’s or operator’s failure
  733  to reimburse the Department of Education for scholarship funds
  734  improperly received or retained by a school; imposition of a
  735  prior criminal or civil administrative sanction related to an
  736  owner’s or operator’s management or operation of an educational
  737  institution; or other types of criminal proceedings in which the
  738  owner or operator was found guilty of, regardless of
  739  adjudication, or entered a plea of nolo contendere or guilty to,
  740  any offense involving fraud, deceit, dishonesty, or moral
  741  turpitude.
  742         (b) The commissioner’s determination is subject to the
  743  following:
  744         1. If the commissioner intends to deny, suspend, or revoke
  745  a private school’s participation in the scholarship program, the
  746  Department of Education shall notify the private school of such
  747  proposed action in writing by certified mail and regular mail to
  748  the private school’s address of record with the Department of
  749  Education. The notification shall include the reasons for the
  750  proposed action and notice of the timelines and procedures set
  751  forth in this paragraph.
  752         2. The private school that is adversely affected by the
  753  proposed action shall have 15 days from receipt of the notice of
  754  proposed action to file with the Department of Education’s
  755  agency clerk a request for a proceeding pursuant to ss. 120.569
  756  and 120.57. If the private school is entitled to a hearing under
  757  s. 120.57(1), the Department of Education shall forward the
  758  request to the Division of Administrative Hearings.
  759         3. Upon receipt of a request referred pursuant to this
  760  paragraph, the director of the Division of Administrative
  761  Hearings shall expedite the hearing and assign an administrative
  762  law judge who shall commence a hearing within 30 days after the
  763  receipt of the formal written request by the division and enter
  764  a recommended order within 30 days after the hearing or within
  765  30 days after receipt of the hearing transcript, whichever is
  766  later. Each party shall be allowed 10 days in which to submit
  767  written exceptions to the recommended order. A final order shall
  768  be entered by the agency within 30 days after the entry of a
  769  recommended order. The provisions of this subparagraph may be
  770  waived upon stipulation by all parties.
  771         (c) The commissioner may immediately suspend payment of
  772  scholarship funds if it is determined that there is probable
  773  cause to believe that there is:
  774         1. An imminent threat to the health, safety, and welfare of
  775  the students; or
  776         2. Fraudulent activity on the part of the private school.
  777  Notwithstanding s. 1002.22, in incidents of alleged fraudulent
  778  activity pursuant to this section, the Department of Education’s
  779  Office of Inspector General is authorized to release personally
  780  identifiable records or reports of students to the following
  781  persons or organizations:
  782         a. A court of competent jurisdiction in compliance with an
  783  order of that court or the attorney of record in accordance with
  784  a lawfully issued subpoena, consistent with the Family
  785  Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
  786         b. A person or entity authorized by a court of competent
  787  jurisdiction in compliance with an order of that court or the
  788  attorney of record pursuant to a lawfully issued subpoena,
  789  consistent with the Family Educational Rights and Privacy Act,
  790  20 U.S.C. s. 1232g.
  791         c. Any person, entity, or authority issuing a subpoena for
  792  law enforcement purposes when the court or other issuing agency
  793  has ordered that the existence or the contents of the subpoena
  794  or the information furnished in response to the subpoena not be
  795  disclosed, consistent with the Family Educational Rights and
  796  Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
  797  
  798  The commissioner’s order suspending payment pursuant to this
  799  paragraph may be appealed pursuant to the same procedures and
  800  timelines as the notice of proposed action set forth in
  801  paragraph (b).
  802         (12) SCHOLARSHIP AMOUNT AND PAYMENT.—
  803         (a)1. Except as provided in subparagraph 2., the amount of
  804  a scholarship provided to any student for any single school year
  805  by an eligible nonprofit scholarship-funding organization from
  806  eligible contributions shall be for total costs authorized under
  807  paragraph (6)(d), not to exceed the following annual limits:
  808         a.1.Three thousand nine hundred fifty dollars For a
  809  scholarship awarded to a student enrolled in an eligible private
  810  school for:
  811         (I) State fiscal year 2009-2010, $3,950 the 2008-2009 state
  812  fiscal year and each fiscal year thereafter.
  813         (II) State fiscal year 2010-2011, 65 percent of the
  814  unweighted FTE funding amount for that year.
  815         (III) State fiscal year 2011-2012, 70 percent of the
  816  unweighted FTE funding amount for that year.
  817         (IV) State fiscal year 2012-2013, 75 percent of the
  818  unweighted FTE funding amount for that year.
  819         (V) State fiscal year 2013-2014 and each state fiscal year
  820  thereafter, 80 percent of the unweighted FTE funding amount for
  821  the applicable year.
  822         b.2.Five hundred dollars For a scholarship awarded to a
  823  student enrolled in a Florida public school that is located
  824  outside the district in which the student resides or in a lab
  825  school as defined in s. 1002.32, $500.
  826         2. The annual limit for a scholarship under sub
  827  subparagraph 1.a. shall be reduced by:
  828         a. Twenty-five percent if the student’s household income
  829  level is equal to or greater than 200 percent, but less than 215
  830  percent, of the federal poverty level.
  831         b. Fifty percent if the student’s household income level is
  832  equal to or greater than 215 percent, but equal to or less than
  833  230 percent, of the federal poverty level.
  834         (b) Payment of the scholarship by the eligible nonprofit
  835  scholarship-funding organization shall be by individual warrant
  836  made payable to the student’s parent. If the parent chooses that
  837  his or her child attend an eligible private school, the warrant
  838  must be delivered by the eligible nonprofit scholarship-funding
  839  organization to the private school of the parent’s choice, and
  840  the parent shall restrictively endorse the warrant to the
  841  private school. An eligible nonprofit scholarship-funding
  842  organization shall ensure that the parent to whom the warrant is
  843  made restrictively endorsed the warrant to the private school
  844  for deposit into the account of the private school.
  845         (c) An eligible nonprofit scholarship-funding organization
  846  shall obtain verification from the private school of a student’s
  847  continued attendance at the school for each period covered by a
  848  scholarship payment.
  849         (d) Payment of the scholarship shall be made by the
  850  eligible nonprofit scholarship-funding organization no less
  851  frequently than on a quarterly basis.
  852         (13) ADMINISTRATION; RULES.—
  853         (a) If the credit granted pursuant to this section is not
  854  fully used in any one year because of insufficient tax liability
  855  on the part of the corporation, the unused amount may be carried
  856  forward for a period not to exceed 3 years; however, any
  857  taxpayer that seeks to carry forward an unused amount of tax
  858  credit must submit an application for allocation of tax credits
  859  or carryforward credits as required in paragraph (d) in the year
  860  that the taxpayer intends to use the carryforward. This
  861  carryforward applies to all approved contributions made after
  862  January 1, 2002. A taxpayer may not convey, assign, or transfer
  863  the credit authorized by this section to another entity unless
  864  all of the assets of the taxpayer are conveyed, assigned, or
  865  transferred in the same transaction.
  866         (b) An application for a tax credit pursuant to this
  867  section shall be submitted to the department on forms
  868  established by rule of the department.
  869         (a)(c) The department, division, and the Department of
  870  Education shall develop a cooperative agreement to assist in the
  871  administration of this section.
  872         (b)(d) The department shall adopt rules necessary to
  873  administer this section and ss. 211.0251, 212.1831, 220.1875,
  874  561.1211, and 624.51055, including rules establishing
  875  application forms, and procedures and governing the approval
  876  allocation of tax credits and carryforward tax credits under
  877  subsection (5), and procedures to be followed by taxpayers when
  878  claiming approved tax credits on their returns this section on a
  879  first-come, first-served basis.
  880         (c) The division shall adopt rules necessary to administer
  881  its responsibilities under this section and s. 561.1211.
  882         (d)(e) The State Board of Education shall adopt rules
  883  pursuant to ss. 120.536(1) and 120.54 to administer the
  884  responsibilities this section as it relates to the roles of the
  885  Department of Education and the Commissioner of Education under
  886  this section.
  887         (14) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible
  888  contributions received by an eligible nonprofit scholarship
  889  funding organization shall be deposited in a manner consistent
  890  with s. 17.57(2).
  891         (15) PRESERVATION OF CREDIT.—If any provision or portion of
  892  this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
  893  561.1211, or s. 624.51055 subsection (5) or the application
  894  thereof to any person or circumstance is held unconstitutional
  895  by any court or is otherwise declared invalid, the
  896  unconstitutionality or invalidity shall not affect any credit
  897  earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
  898  or s. 624.51055 subsection (5) by any taxpayer with respect to
  899  any contribution paid to an eligible nonprofit scholarship
  900  funding organization before the date of a determination of
  901  unconstitutionality or invalidity. Such credit shall be allowed
  902  at such time and in such a manner as if a determination of
  903  unconstitutionality or invalidity had not been made, provided
  904  that nothing in this subsection by itself or in combination with
  905  any other provision of law shall result in the allowance of any
  906  credit to any taxpayer in excess of one dollar of credit for
  907  each dollar paid to an eligible nonprofit scholarship-funding
  908  organization.
  909         Section 2. Effective January 1, 2011, section 211.0251,
  910  Florida Statutes, is created to read:
  911         211.0251 Credit for contributions to eligible nonprofit
  912  scholarship-funding organizations.—There is allowed a credit of
  913  100 percent of an eligible contribution made to an eligible
  914  nonprofit scholarship-funding organization under s. 1002.395
  915  against any tax due under s. 211.02 or s. 211.025. For purposes
  916  of the distributions of tax revenue under s. 211.06, the
  917  department shall disregard any tax credits allowed under this
  918  section to ensure that any reduction in tax revenue received
  919  which is attributable to the tax credits results only in a
  920  reduction in distributions to the General Revenue Fund. The
  921  provisions of s. 1002.395 apply to the credit authorized by this
  922  section.
  923         Section 3. Effective January 1, 2011, section 212.1831,
  924  Florida Statutes, is created to read:
  925         212.1831 Credit for contributions to eligible nonprofit
  926  scholarship-funding organizations.—There is allowed a credit of
  927  100 percent of an eligible contribution made to an eligible
  928  nonprofit scholarship-funding organization under s. 1002.395
  929  against any tax due under this chapter from a direct pay permit
  930  holder as a result of the direct pay permit held pursuant to s.
  931  212.183. For purposes of the distributions of tax revenue under
  932  s. 212.20, the department shall disregard any tax credits
  933  allowed under this section to ensure that any reduction in tax
  934  revenue received that is attributable to the tax credits results
  935  only in a reduction in distributions to the General Revenue
  936  Fund. The provisions of s. 1002.395 apply to the credit
  937  authorized by this section.
  938         Section 4. Paragraph (u) of subsection (8) of section
  939  213.053, Florida Statutes, is amended to read:
  940         213.053 Confidentiality and information sharing.—
  941         (8) Notwithstanding any other provision of this section,
  942  the department may provide:
  943         (u) Information relative to ss. 211.0251, 212.1831,
  944  220.1875, 624.51055, and 1002.395 s. 220.187 to the Department
  945  of Education and the Division of Alcoholic Beverages and Tobacco
  946  in the conduct of its official business.
  947  
  948  Disclosure of information under this subsection shall be
  949  pursuant to a written agreement between the executive director
  950  and the agency. Such agencies, governmental or nongovernmental,
  951  shall be bound by the same requirements of confidentiality as
  952  the Department of Revenue. Breach of confidentiality is a
  953  misdemeanor of the first degree, punishable as provided by s.
  954  775.082 or s. 775.083.
  955         Section 5. Subsection (8) of section 220.02, Florida
  956  Statutes, is amended to read:
  957         220.02 Legislative intent.—
  958         (8) It is the intent of the Legislature that credits
  959  against either the corporate income tax or the franchise tax be
  960  applied in the following order: those enumerated in s. 631.828,
  961  those enumerated in s. 220.191, those enumerated in s. 220.181,
  962  those enumerated in s. 220.183, those enumerated in s. 220.182,
  963  those enumerated in s. 220.1895, those enumerated in s. 221.02,
  964  those enumerated in s. 220.184, those enumerated in s. 220.186,
  965  those enumerated in s. 220.1845, those enumerated in s. 220.19,
  966  those enumerated in s. 220.185, those enumerated in s. 220.1875
  967  220.187, those enumerated in s. 220.192, those enumerated in s.
  968  220.193, and those enumerated in s. 288.9916.
  969         Section 6. Paragraph (a) of subsection (1) of section
  970  220.13, Florida Statutes, is amended to read:
  971         220.13 “Adjusted federal income” defined.—
  972         (1) The term “adjusted federal income” means an amount
  973  equal to the taxpayer’s taxable income as defined in subsection
  974  (2), or such taxable income of more than one taxpayer as
  975  provided in s. 220.131, for the taxable year, adjusted as
  976  follows:
  977         (a) Additions.—There shall be added to such taxable income:
  978         1. The amount of any tax upon or measured by income,
  979  excluding taxes based on gross receipts or revenues, paid or
  980  accrued as a liability to the District of Columbia or any state
  981  of the United States which is deductible from gross income in
  982  the computation of taxable income for the taxable year.
  983         2. The amount of interest which is excluded from taxable
  984  income under s. 103(a) of the Internal Revenue Code or any other
  985  federal law, less the associated expenses disallowed in the
  986  computation of taxable income under s. 265 of the Internal
  987  Revenue Code or any other law, excluding 60 percent of any
  988  amounts included in alternative minimum taxable income, as
  989  defined in s. 55(b)(2) of the Internal Revenue Code, if the
  990  taxpayer pays tax under s. 220.11(3).
  991         3. In the case of a regulated investment company or real
  992  estate investment trust, an amount equal to the excess of the
  993  net long-term capital gain for the taxable year over the amount
  994  of the capital gain dividends attributable to the taxable year.
  995         4. That portion of the wages or salaries paid or incurred
  996  for the taxable year which is equal to the amount of the credit
  997  allowable for the taxable year under s. 220.181. This
  998  subparagraph shall expire on the date specified in s. 290.016
  999  for the expiration of the Florida Enterprise Zone Act.
 1000         5. That portion of the ad valorem school taxes paid or
 1001  incurred for the taxable year which is equal to the amount of
 1002  the credit allowable for the taxable year under s. 220.182. This
 1003  subparagraph shall expire on the date specified in s. 290.016
 1004  for the expiration of the Florida Enterprise Zone Act.
 1005         6. The amount of emergency excise tax paid or accrued as a
 1006  liability to this state under chapter 221 which tax is
 1007  deductible from gross income in the computation of taxable
 1008  income for the taxable year.
 1009         7. That portion of assessments to fund a guaranty
 1010  association incurred for the taxable year which is equal to the
 1011  amount of the credit allowable for the taxable year.
 1012         8. In the case of a nonprofit corporation which holds a
 1013  pari-mutuel permit and which is exempt from federal income tax
 1014  as a farmers’ cooperative, an amount equal to the excess of the
 1015  gross income attributable to the pari-mutuel operations over the
 1016  attributable expenses for the taxable year.
 1017         9. The amount taken as a credit for the taxable year under
 1018  s. 220.1895.
 1019         10. Up to nine percent of the eligible basis of any
 1020  designated project which is equal to the credit allowable for
 1021  the taxable year under s. 220.185.
 1022         11. The amount taken as a credit for the taxable year under
 1023  s. 220.1875 220.187. The addition in this subparagraph is
 1024  intended to ensure that the same amount is not allowed for the
 1025  tax purposes of this state as both a deduction from income and a
 1026  credit against the tax. This addition is not intended to result
 1027  in adding the same expense back to income more than once.
 1028         12. The amount taken as a credit for the taxable year under
 1029  s. 220.192.
 1030         13. The amount taken as a credit for the taxable year under
 1031  s. 220.193.
 1032         14. Any portion of a qualified investment, as defined in s.
 1033  288.9913, which is claimed as a deduction by the taxpayer and
 1034  taken as a credit against income tax pursuant to s. 288.9916.
 1035         Section 7. The amendment to s. 220.13(1)(a)11., Florida
 1036  Statutes, made by this act is intended to be clarifying and
 1037  remedial in nature and shall apply retroactively to tax credits
 1038  under s. 220.187, Florida Statutes, between January 1, 2002, and
 1039  June 30, 2010, for taxes due under chapter 220, Florida
 1040  Statutes, and prospectively to tax credits under s. 220.1875,
 1041  Florida Statutes.
 1042         Section 8. Subsection (2) of section 220.186, Florida
 1043  Statutes, is amended to read:
 1044         220.186 Credit for Florida alternative minimum tax.—
 1045         (2) The credit pursuant to this section shall be the amount
 1046  of the excess, if any, of the tax paid based upon taxable income
 1047  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1048  which would have been due based upon taxable income without
 1049  application of s. 220.13(2)(k), before application of this
 1050  credit without application of any credit under s. 220.1875
 1051  220.187.
 1052         Section 9. Section 220.1875, Florida Statutes, is created
 1053  to read:
 1054         220.1875 Credit for contributions to eligible nonprofit
 1055  scholarship-funding organizations.—
 1056         (1) There is allowed a credit of 100 percent of an eligible
 1057  contribution made to an eligible nonprofit scholarship-funding
 1058  organization under s. 1002.395 against any tax due for a taxable
 1059  year under this chapter. However, such a credit may not exceed
 1060  75 percent of the tax due under this chapter for the taxable
 1061  year, after the application of any other allowable credits by
 1062  the taxpayer. The credit granted by this section shall be
 1063  reduced by the difference between the amount of federal
 1064  corporate income tax taking into account the credit granted by
 1065  this section and the amount of federal corporate income tax
 1066  without application of the credit granted by this section.
 1067         (2) A taxpayer who files a Florida consolidated return as a
 1068  member of an affiliated group pursuant to s. 220.131(1) may be
 1069  allowed the credit on a consolidated return basis; however, the
 1070  total credit taken by the affiliated group is subject to the
 1071  limitation established under subsection (1).
 1072         (3) The provisions of s. 1002.395 apply to the credit
 1073  authorized by this section.
 1074         Section 10. Section 561.1211, Florida Statutes, is created
 1075  to read:
 1076         561.1211 Credit for contributions to eligible nonprofit
 1077  scholarship-funding organizations.—There is allowed a credit of
 1078  100 percent of an eligible contribution made to an eligible
 1079  nonprofit scholarship-funding organization under s. 1002.395
 1080  against any tax due under s. 563.05, s. 564.06, or s. 565.12.
 1081  For purposes of the distributions of tax revenue under ss.
 1082  561.12(1)(a) and 564.06(10), the division shall disregard any
 1083  tax credits allowed under this section to ensure that any
 1084  reduction in tax revenue received that is attributable to the
 1085  tax credits results only in a reduction in distributions to the
 1086  General Revenue Fund. The provisions of s. 1002.395 apply to the
 1087  credit authorized by this section.
 1088         Section 11. Section 624.51055, Florida Statutes, is amended
 1089  to read:
 1090         624.51055 Credit for contributions to eligible nonprofit
 1091  scholarship-funding organizations.—
 1092         (1) There is allowed a credit of 100 percent of an eligible
 1093  contribution made to an eligible nonprofit scholarship-funding
 1094  organization under s. 1002.395 as provided in s. 220.187 against
 1095  any tax due for a taxable year under s. 624.509(1). However,
 1096  such a credit may not exceed 75 percent of the tax due under s.
 1097  624.509(1) after deducting from such tax deductions for
 1098  assessments made pursuant to s. 440.51; credits for taxes paid
 1099  under ss. 175.101 and 185.08; credits for income taxes paid
 1100  under chapter 220; credits for the emergency excise tax paid
 1101  under chapter 221; and the credit allowed under s. 624.509(5),
 1102  as such credit is limited by s. 624.509(6). An insurer claiming
 1103  a credit against premium tax liability under this section shall
 1104  not be required to pay any additional retaliatory tax levied
 1105  pursuant to s. 624.5091 as a result of claiming such credit.
 1106  Section 624.5091 does not limit such credit in any manner.
 1107         (2) The provisions of s. 1002.395 220.187 apply to the
 1108  credit authorized by this section.
 1109         Section 12. Subsections (4) and (5) of section 1001.10,
 1110  Florida Statutes, are amended to read:
 1111         1001.10 Commissioner of Education; general powers and
 1112  duties.—
 1113         (4) The Department of Education shall provide technical
 1114  assistance to school districts, charter schools, the Florida
 1115  School for the Deaf and the Blind, and private schools that
 1116  accept scholarship students under s. 220.187 or s. 1002.39 or s.
 1117  1002.395 in the development of policies, procedures, and
 1118  training related to employment practices and standards of
 1119  ethical conduct for instructional personnel and school
 1120  administrators, as defined in s. 1012.01.
 1121         (5) The Department of Education shall provide authorized
 1122  staff of school districts, charter schools, the Florida School
 1123  for the Deaf and the Blind, and private schools that accept
 1124  scholarship students under s. 220.187 or s. 1002.39 or s.
 1125  1002.395 with access to electronic verification of information
 1126  from the following employment screening tools:
 1127         (a) The Professional Practices’ Database of Disciplinary
 1128  Actions Against Educators; and
 1129         (b) The Department of Education’s Teacher Certification
 1130  Database.
 1131  
 1132  This subsection does not require the department to provide these
 1133  staff with unlimited access to the databases. However, the
 1134  department shall provide the staff with access to the data
 1135  necessary for performing employment history checks of the
 1136  instructional personnel and school administrators included in
 1137  the databases.
 1138         Section 13. Paragraph (b) of subsection (6) of section
 1139  1002.20, Florida Statutes, is amended to read:
 1140         1002.20 K-12 student and parent rights.—Parents of public
 1141  school students must receive accurate and timely information
 1142  regarding their child’s academic progress and must be informed
 1143  of ways they can help their child to succeed in school. K-12
 1144  students and their parents are afforded numerous statutory
 1145  rights including, but not limited to, the following:
 1146         (6) EDUCATIONAL CHOICE.—
 1147         (b) Private school choices.—Parents of public school
 1148  students may seek private school choice options under certain
 1149  programs.
 1150         1. Under the Opportunity Scholarship Program, the parent of
 1151  a student in a failing public school may request and receive an
 1152  opportunity scholarship for the student to attend a private
 1153  school in accordance with the provisions of s. 1002.38.
 1154         2. Under the McKay Scholarships for Students with
 1155  Disabilities Program, the parent of a public school student with
 1156  a disability who is dissatisfied with the student’s progress may
 1157  request and receive a McKay Scholarship for the student to
 1158  attend a private school in accordance with the provisions of s.
 1159  1002.39.
 1160         3. Under the Florida Tax Credit Scholarship Program, the
 1161  parent of a student who qualifies for free or reduced-price
 1162  school lunch may seek a scholarship from an eligible nonprofit
 1163  scholarship-funding organization in accordance with the
 1164  provisions of s. 1002.395 220.187.
 1165         Section 14. Paragraph (e) of subsection (2) of section
 1166  1002.23, Florida Statutes, is amended to read:
 1167         1002.23 Family and School Partnership for Student
 1168  Achievement Act.—
 1169         (2) To facilitate meaningful parent and family involvement,
 1170  the Department of Education shall develop guidelines for a
 1171  parent guide to successful student achievement which describes
 1172  what parents need to know about their child’s educational
 1173  progress and how they can help their child to succeed in school.
 1174  The guidelines shall include, but need not be limited to:
 1175         (e) Educational choices, as provided for in s. 1002.20(6),
 1176  and Florida tax credit scholarships, as provided for in s.
 1177  1002.395 220.187;
 1178         Section 15. Paragraph (b) of subsection (3) of section
 1179  1002.39, Florida Statutes, is amended to read:
 1180         1002.39 The John M. McKay Scholarships for Students with
 1181  Disabilities Program.—There is established a program that is
 1182  separate and distinct from the Opportunity Scholarship Program
 1183  and is named the John M. McKay Scholarships for Students with
 1184  Disabilities Program.
 1185         (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is
 1186  not eligible for a John M. McKay Scholarship while he or she is:
 1187         (b) Receiving a Florida tax credit scholarship under s.
 1188  1002.395 220.187;
 1189         Section 16. Subsections (1) and (4) of section 1002.421,
 1190  Florida Statutes, are amended to read:
 1191         1002.421 Accountability of private schools participating in
 1192  state school choice scholarship programs.—
 1193         (1) A Florida private school participating in the Florida
 1194  Tax Credit Scholarship Program established pursuant to s.
 1195  1002.395 220.187 or an educational scholarship program
 1196  established pursuant to this chapter must comply with all
 1197  requirements of this section in addition to private school
 1198  requirements outlined in s. 1002.42, specific requirements
 1199  identified within respective scholarship program laws, and other
 1200  provisions of Florida law that apply to private schools.
 1201         (4) A private school that accepts scholarship students
 1202  under s. 220.187 or s. 1002.39 or s. 1002.395 must:
 1203         (a) Disqualify instructional personnel and school
 1204  administrators, as defined in s. 1012.01, from employment in any
 1205  position that requires direct contact with students if the
 1206  personnel or administrators are ineligible for such employment
 1207  under s. 1012.315.
 1208         (b) Adopt policies establishing standards of ethical
 1209  conduct for instructional personnel and school administrators.
 1210  The policies must require all instructional personnel and school
 1211  administrators, as defined in s. 1012.01, to complete training
 1212  on the standards; establish the duty of instructional personnel
 1213  and school administrators to report, and procedures for
 1214  reporting, alleged misconduct by other instructional personnel
 1215  and school administrators which affects the health, safety, or
 1216  welfare of a student; and include an explanation of the
 1217  liability protections provided under ss. 39.203 and 768.095. A
 1218  private school, or any of its employees, may not enter into a
 1219  confidentiality agreement regarding terminated or dismissed
 1220  instructional personnel or school administrators, or personnel
 1221  or administrators who resign in lieu of termination, based in
 1222  whole or in part on misconduct that affects the health, safety,
 1223  or welfare of a student, and may not provide the instructional
 1224  personnel or school administrators with employment references or
 1225  discuss the personnel’s or administrators’ performance with
 1226  prospective employers in another educational setting, without
 1227  disclosing the personnel’s or administrators’ misconduct. Any
 1228  part of an agreement or contract that has the purpose or effect
 1229  of concealing misconduct by instructional personnel or school
 1230  administrators which affects the health, safety, or welfare of a
 1231  student is void, is contrary to public policy, and may not be
 1232  enforced.
 1233         (c) Before employing instructional personnel or school
 1234  administrators in any position that requires direct contact with
 1235  students, conduct employment history checks of each of the
 1236  personnel’s or administrators’ previous employers, screen the
 1237  personnel or administrators through use of the educator
 1238  screening tools described in s. 1001.10(5), and document the
 1239  findings. If unable to contact a previous employer, the private
 1240  school must document efforts to contact the employer.
 1241  
 1242  The department shall suspend the payment of funds under ss.
 1243  220.187 and 1002.39 and 1002.395 to a private school that
 1244  knowingly fails to comply with this subsection, and shall
 1245  prohibit the school from enrolling new scholarship students, for
 1246  1 fiscal year and until the school complies.
 1247         Section 17. Section 1006.061, Florida Statutes, is amended
 1248  to read:
 1249         1006.061 Child abuse, abandonment, and neglect policy.—Each
 1250  district school board, charter school, and private school that
 1251  accepts scholarship students under s. 220.187 or s. 1002.39 or
 1252  s. 1002.395 shall:
 1253         (1) Post in a prominent place in each school a notice that,
 1254  pursuant to chapter 39, all employees and agents of the district
 1255  school board, charter school, or private school have an
 1256  affirmative duty to report all actual or suspected cases of
 1257  child abuse, abandonment, or neglect; have immunity from
 1258  liability if they report such cases in good faith; and have a
 1259  duty to comply with child protective investigations and all
 1260  other provisions of law relating to child abuse, abandonment,
 1261  and neglect. The notice shall also include the statewide toll
 1262  free telephone number of the central abuse hotline.
 1263         (2) Post in a prominent place at each school site and on
 1264  each school’s Internet website, if available, the policies and
 1265  procedures for reporting alleged misconduct by instructional
 1266  personnel or school administrators which affects the health,
 1267  safety, or welfare of a student; the contact person to whom the
 1268  report is made; and the penalties imposed on instructional
 1269  personnel or school administrators who fail to report suspected
 1270  or actual child abuse or alleged misconduct by other
 1271  instructional personnel or school administrators.
 1272         (3) Require the principal of the charter school or private
 1273  school, or the district school superintendent, or the
 1274  superintendent’s designee, at the request of the Department of
 1275  Children and Family Services, to act as a liaison to the
 1276  Department of Children and Family Services and the child
 1277  protection team, as defined in s. 39.01, when in a case of
 1278  suspected child abuse, abandonment, or neglect or an unlawful
 1279  sexual offense involving a child the case is referred to such a
 1280  team; except that this does not relieve or restrict the
 1281  Department of Children and Family Services from discharging its
 1282  duty and responsibility under the law to investigate and report
 1283  every suspected or actual case of child abuse, abandonment, or
 1284  neglect or unlawful sexual offense involving a child.
 1285  
 1286  The Department of Education shall develop, and publish on the
 1287  department’s Internet website, sample notices suitable for
 1288  posting in accordance with subsections (1) and (2).
 1289         Section 18. Section 1012.315, Florida Statutes, is amended
 1290  to read:
 1291         1012.315 Disqualification from employment.—A person is
 1292  ineligible for educator certification, and instructional
 1293  personnel and school administrators, as defined in s. 1012.01,
 1294  are ineligible for employment in any position that requires
 1295  direct contact with students in a district school system,
 1296  charter school, or private school that accepts scholarship
 1297  students under s. 220.187 or s. 1002.39 or s. 1002.395, if the
 1298  person, instructional personnel, or school administrator has
 1299  been convicted of:
 1300         (1) Any felony offense prohibited under any of the
 1301  following statutes:
 1302         (a) Section 393.135, relating to sexual misconduct with
 1303  certain developmentally disabled clients and reporting of such
 1304  sexual misconduct.
 1305         (b) Section 394.4593, relating to sexual misconduct with
 1306  certain mental health patients and reporting of such sexual
 1307  misconduct.
 1308         (c) Section 415.111, relating to adult abuse, neglect, or
 1309  exploitation of aged persons or disabled adults.
 1310         (d) Section 782.04, relating to murder.
 1311         (e) Section 782.07, relating to manslaughter, aggravated
 1312  manslaughter of an elderly person or disabled adult, aggravated
 1313  manslaughter of a child, or aggravated manslaughter of an
 1314  officer, a firefighter, an emergency medical technician, or a
 1315  paramedic.
 1316         (f) Section 784.021, relating to aggravated assault.
 1317         (g) Section 784.045, relating to aggravated battery.
 1318         (h) Section 784.075, relating to battery on a detention or
 1319  commitment facility staff member or a juvenile probation
 1320  officer.
 1321         (i) Section 787.01, relating to kidnapping.
 1322         (j) Section 787.02, relating to false imprisonment.
 1323         (k) Section 787.025, relating to luring or enticing a
 1324  child.
 1325         (l) Section 787.04(2), relating to leading, taking,
 1326  enticing, or removing a minor beyond the state limits, or
 1327  concealing the location of a minor, with criminal intent pending
 1328  custody proceedings.
 1329         (m) Section 787.04(3), relating to leading, taking,
 1330  enticing, or removing a minor beyond the state limits, or
 1331  concealing the location of a minor, with criminal intent pending
 1332  dependency proceedings or proceedings concerning alleged abuse
 1333  or neglect of a minor.
 1334         (n) Section 790.115(1), relating to exhibiting firearms or
 1335  weapons at a school-sponsored event, on school property, or
 1336  within 1,000 feet of a school.
 1337         (o) Section 790.115(2)(b), relating to possessing an
 1338  electric weapon or device, destructive device, or other weapon
 1339  at a school-sponsored event or on school property.
 1340         (p) Section 794.011, relating to sexual battery.
 1341         (q) Former s. 794.041, relating to sexual activity with or
 1342  solicitation of a child by a person in familial or custodial
 1343  authority.
 1344         (r) Section 794.05, relating to unlawful sexual activity
 1345  with certain minors.
 1346         (s) Section 794.08, relating to female genital mutilation.
 1347         (t) Chapter 796, relating to prostitution.
 1348         (u) Chapter 800, relating to lewdness and indecent
 1349  exposure.
 1350         (v) Section 806.01, relating to arson.
 1351         (w) Section 810.14, relating to voyeurism.
 1352         (x) Section 810.145, relating to video voyeurism.
 1353         (y) Section 812.014(6), relating to coordinating the
 1354  commission of theft in excess of $3,000.
 1355         (z) Section 812.0145, relating to theft from persons 65
 1356  years of age or older.
 1357         (aa) Section 812.019, relating to dealing in stolen
 1358  property.
 1359         (bb) Section 812.13, relating to robbery.
 1360         (cc) Section 812.131, relating to robbery by sudden
 1361  snatching.
 1362         (dd) Section 812.133, relating to carjacking.
 1363         (ee) Section 812.135, relating to home-invasion robbery.
 1364         (ff) Section 817.563, relating to fraudulent sale of
 1365  controlled substances.
 1366         (gg) Section 825.102, relating to abuse, aggravated abuse,
 1367  or neglect of an elderly person or disabled adult.
 1368         (hh) Section 825.103, relating to exploitation of an
 1369  elderly person or disabled adult.
 1370         (ii) Section 825.1025, relating to lewd or lascivious
 1371  offenses committed upon or in the presence of an elderly person
 1372  or disabled person.
 1373         (jj) Section 826.04, relating to incest.
 1374         (kk) Section 827.03, relating to child abuse, aggravated
 1375  child abuse, or neglect of a child.
 1376         (ll) Section 827.04, relating to contributing to the
 1377  delinquency or dependency of a child.
 1378         (mm) Section 827.071, relating to sexual performance by a
 1379  child.
 1380         (nn) Section 843.01, relating to resisting arrest with
 1381  violence.
 1382         (oo) Chapter 847, relating to obscenity.
 1383         (pp) Section 874.05, relating to causing, encouraging,
 1384  soliciting, or recruiting another to join a criminal street
 1385  gang.
 1386         (qq) Chapter 893, relating to drug abuse prevention and
 1387  control, if the offense was a felony of the second degree or
 1388  greater severity.
 1389         (rr) Section 916.1075, relating to sexual misconduct with
 1390  certain forensic clients and reporting of such sexual
 1391  misconduct.
 1392         (ss) Section 944.47, relating to introduction, removal, or
 1393  possession of contraband at a correctional facility.
 1394         (tt) Section 985.701, relating to sexual misconduct in
 1395  juvenile justice programs.
 1396         (uu) Section 985.711, relating to introduction, removal, or
 1397  possession of contraband at a juvenile detention facility or
 1398  commitment program.
 1399         (2) Any misdemeanor offense prohibited under any of the
 1400  following statutes:
 1401         (a) Section 784.03, relating to battery, if the victim of
 1402  the offense was a minor.
 1403         (b) Section 787.025, relating to luring or enticing a
 1404  child.
 1405         (3) Any criminal act committed in another state or under
 1406  federal law which, if committed in this state, constitutes an
 1407  offense prohibited under any statute listed in subsection (1) or
 1408  subsection (2).
 1409         (4) Any delinquent act committed in this state or any
 1410  delinquent or criminal act committed in another state or under
 1411  federal law which, if committed in this state, qualifies an
 1412  individual for inclusion on the Registered Juvenile Sex Offender
 1413  List under s. 943.0435(1)(a)1.d.
 1414         Section 19. Paragraph (e) of subsection (1) of section
 1415  1012.796, Florida Statutes, is amended to read:
 1416         1012.796 Complaints against teachers and administrators;
 1417  procedure; penalties.—
 1418         (1)
 1419         (e) If allegations arise against an employee who is
 1420  certified under s. 1012.56 and employed in an educator
 1421  certificated position in any public school, charter school or
 1422  governing board thereof, or private school that accepts
 1423  scholarship students under s. 220.187 or s. 1002.39 or s.
 1424  1002.395, the school shall file in writing with the department a
 1425  legally sufficient complaint within 30 days after the date on
 1426  which the subject matter of the complaint came to the attention
 1427  of the school. A complaint is legally sufficient if it contains
 1428  ultimate facts that show a violation has occurred as provided in
 1429  s. 1012.795 and defined by rule of the State Board of Education.
 1430  The school shall include all known information relating to the
 1431  complaint with the filing of the complaint. This paragraph does
 1432  not limit or restrict the power and duty of the department to
 1433  investigate complaints, regardless of the school’s untimely
 1434  filing, or failure to file, complaints and followup reports.
 1435         Section 20. Except as otherwise expressly provided in this
 1436  act, this act shall take effect July 1, 2010.

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