June 24, 2019
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
       Florida Senate - 2010                             CS for SB 2126
       
       
       
       By the Committee on Finance and Tax; and Senators Negron,
       Altman, Storms, Peaden, Oelrich, Lawson, Gaetz, Lynn, Fasano,
       Siplin, Baker, Gardiner, Bennett, Thrasher, Wise, Haridopolos,
       Alexander, Crist, and Richter
       
       593-02956-10                                          20102126c1
    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 unused
   11         amounts of tax credits to be carried forward;
   12         providing application requirements; providing
   13         limitations on conveying, assigning, or transferring
   14         tax credits; revising provisions governing the
   15         rescission of taxpayer tax credits; deleting a
   16         prohibition against claiming certain multiple tax
   17         credits; specifying additional obligations for
   18         eligible nonprofit scholarship-funding organizations
   19         relating to development and review of certain
   20         accounting procedures and guidelines; providing
   21         reporting requirements; limiting private school
   22         participation eligibility to certain grades; requiring
   23         private schools to annually contract with accountants
   24         to perform certain procedures; providing reporting and
   25         procedural requirements; revising certain obligations
   26         of the Department of Education; specifying additional
   27         requirements for certain independent research
   28         organizations; providing responsibilities of the
   29         Department of Education; deleting certain requirements
   30         for independent research organizations; authorizing
   31         the Commissioner of Education to deny, suspend, or
   32         revoke private school program participation under
   33         certain circumstances; providing requirements and
   34         criteria; revising limitations on annual amounts of
   35         scholarships provided; deleting certain corporate tax
   36         credit carryforward authority; revising certain
   37         rulemaking authority; providing for severability and
   38         for preserving certain additional tax credits;
   39         creating s. 211.0251, F.S.; providing for a credit
   40         against the oil and gas production tax for certain
   41         program contributions; requiring the Department of
   42         Revenue to disregard certain tax credits for certain
   43         purposes; providing for application; creating s.
   44         212.1831, F.S.; providing for a credit against sales
   45         and use tax for certain program contributions;
   46         requiring the Department of Revenue to disregard
   47         certain tax credits for certain purposes; providing
   48         for application; amending s. 213.053, F.S.; expanding
   49         the authority of the Department of Revenue to disclose
   50         certain information; amending s. 220.13, F.S.;
   51         revising the determination of additions to adjusted
   52         federal income; providing intent; providing for
   53         construction of certain provisions; providing for
   54         retroactive application; creating s. 220.1875, F.S.;
   55         providing for a credit against the corporate income
   56         tax for certain program contributions; providing
   57         limitations; providing for adjustments; providing for
   58         application; creating s. 561.1211, F.S.; providing for
   59         a credit against certain alcoholic beverage taxes for
   60         certain contributions; requiring the Department of
   61         Revenue to disregard certain tax credits for certain
   62         purposes; providing for application; amending ss.
   63         220.02, 220.186, 624.51055, 1001.10, 1002.20, 1002.23,
   64         1002.39, 1002.421, 1006.061, 1012.315, and 1012.796,
   65         F.S.; conforming cross-references to changes made by
   66         the act; providing effective dates.
   67  
   68  Be It Enacted by the Legislature of the State of Florida:
   69  
   70         Section 1. Section 220.187, Florida Statutes, is
   71  transferred, renumbered as section 1002.395, Florida Statutes,
   72  and amended to read:
   73         1002.395 220.187Florida Tax Credit Scholarship Program
   74  Credits for contributions to nonprofit scholarship-funding
   75  organizations.—
   76         (1) FINDINGS AND PURPOSE.—
   77         (a) The Legislature finds that:
   78         1. It has the inherent power to determine subjects of
   79  taxation for general or particular public purposes.
   80         2. Expanding educational opportunities and improving the
   81  quality of educational services within the state are valid
   82  public purposes that the Legislature may promote using its
   83  sovereign power to determine subjects of taxation and exemptions
   84  from taxation.
   85         3. Ensuring that all parents, regardless of means, may
   86  exercise and enjoy their basic right to educate their children
   87  as they see fit is a valid public purpose that the Legislature
   88  may promote using its sovereign power to determine subjects of
   89  taxation and exemptions from taxation.
   90         4. Expanding educational opportunities and the healthy
   91  competition they promote are critical to improving the quality
   92  of education in the state and to ensuring that all children
   93  receive the high-quality education to which they are entitled.
   94         (b) The purpose of this section is to:
   95         1. Enable taxpayers to make private, voluntary
   96  contributions to nonprofit scholarship-funding organizations in
   97  order to promote the general welfare.
   98         2. Provide taxpayers who wish to help parents with limited
   99  resources exercise their basic right to educate their children
  100  as they see fit with a means to do so.
  101         3. Promote the general welfare by expanding educational
  102  opportunities for children of families that have limited
  103  financial resources.
  104         4. Enable children in this state to achieve a greater level
  105  of excellence in their education.
  106         5. Improve the quality of education in this state, both by
  107  expanding educational opportunities for children and by creating
  108  incentives for schools to achieve excellence.
  109         (2) DEFINITIONS.—As used in this section, the term:
  110         (a) “Annual tax credit amount” means, for any state fiscal
  111  year, the sum of the amount of tax credits approved under
  112  paragraph (5)(b), including tax credits to be taken under s.
  113  220.1875 or s. 624.51055, which are approved for a taxpayer
  114  whose taxable year begins on or after January 1 of the calendar
  115  year preceding the start of the applicable state fiscal year.
  116         (b)(a) “Department” means the Department of Revenue.
  117         (c)(b) “Direct certification list” means the certified list
  118  of children who qualify for the Food Stamp Program, the
  119  Temporary Assistance to Needy Families Program, or the Food
  120  Distribution Program on Indian Reservations provided to the
  121  Department of Education by the Department of Children and Family
  122  Services.
  123         (d) “Division” means the Division of Alcoholic Beverages
  124  and Tobacco of the Department of Business and Professional
  125  Regulation.
  126         (e)(c) “Eligible contribution” means a monetary
  127  contribution from a taxpayer, subject to the restrictions
  128  provided in this section, to an eligible nonprofit scholarship
  129  funding organization. The taxpayer making the contribution may
  130  not designate a specific child as the beneficiary of the
  131  contribution.
  132         (f)(d) “Eligible nonprofit scholarship-funding
  133  organization” means a charitable organization that:
  134         1. Is exempt from federal income tax pursuant to s.
  135  501(c)(3) of the Internal Revenue Code;
  136         2. Is a Florida entity formed under chapter 607, chapter
  137  608, or chapter 617 and whose principal office is located in the
  138  state; and
  139         3. Complies with the provisions of subsection (6).
  140         (g)(e) “Eligible private school” means a private school, as
  141  defined in s. 1002.01(2), located in Florida which offers an
  142  education to students in any grades K-12 and that meets the
  143  requirements in subsection (8).
  144         (h)(f) “Owner or operator” includes:
  145         1. An owner, president, officer, or director of an eligible
  146  nonprofit scholarship-funding organization or a person with
  147  equivalent decisionmaking authority over an eligible nonprofit
  148  scholarship-funding organization.
  149         2. An owner, operator, superintendent, or principal of an
  150  eligible private school or a person with equivalent
  151  decisionmaking authority over an eligible private school.
  152         (i) “Tax credit cap amount” means the maximum annual tax
  153  credit amount that the department may approve in a state fiscal
  154  year.
  155         (j) “Unweighted FTE funding amount” means the statewide
  156  average total funds per unweighted full-time equivalent funding
  157  amount that is incorporated by reference in the General
  158  Appropriations Act, or any subsequent special appropriations
  159  act, for the applicable state fiscal year.
  160         (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.—
  161         (a) The Florida Tax Credit Scholarship Program is
  162  established.
  163         (b) Contingent upon available funds:
  164         1. A student is eligible for a Florida tax credit
  165  scholarship under this section or s. 624.51055 if the student
  166  qualifies for free or reduced-price school lunches under the
  167  National School Lunch Act or is on the direct certification list
  168  and:
  169         a.(a) Was counted as a full-time equivalent student during
  170  the previous state fiscal year for purposes of state per-student
  171  funding;
  172         b.(b) Received a scholarship from an eligible nonprofit
  173  scholarship-funding organization or from the State of Florida
  174  during the previous school year;
  175         c.(c) Is eligible to enter kindergarten or first grade; or
  176         d.(d) Is currently placed, or during the previous state
  177  fiscal year was placed, in foster care as defined in s. 39.01.
  178         2.Contingent upon available funds, A student may continue
  179  in the scholarship program as long as the student’s household
  180  income level does not exceed 230 200 percent of the federal
  181  poverty level.
  182         3. A sibling of a student who is continuing in the
  183  scholarship program and who resides in the same household as the
  184  student shall also be eligible as a first-time tax credit
  185  scholarship recipient if the sibling meets one or more of the
  186  criteria specified in subparagraph 1. and as long as the
  187  student’s and sibling’s household income level does not exceed
  188  230 200 percent of the federal poverty level.
  189         (c) Household income for purposes of a student who is
  190  currently in foster care as defined in s. 39.01 shall consist
  191  only of the income that may be considered in determining whether
  192  he or she qualifies for free or reduced-price school lunches
  193  under the National School Lunch Act.
  194         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
  195  a scholarship while he or she is:
  196         (a) Enrolled in a school operating for the purpose of
  197  providing educational services to youth in Department of
  198  Juvenile Justice commitment programs;
  199         (b) Receiving a scholarship from another eligible nonprofit
  200  scholarship-funding organization under this section;
  201         (c) Receiving an educational scholarship pursuant to
  202  chapter 1002;
  203         (d) Participating in a home education program as defined in
  204  s. 1002.01(1);
  205         (e) Participating in a private tutoring program pursuant to
  206  s. 1002.43;
  207         (f) Participating in a virtual school, correspondence
  208  school, or distance learning program that receives state funding
  209  pursuant to the student’s participation unless the participation
  210  is limited to no more than two courses per school year; or
  211         (g) Enrolled in the Florida School for the Deaf and the
  212  Blind.
  213         (5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS;
  214  LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.—
  215         (a)1. The tax credit cap amount is $140 million in the
  216  2010-2011 state fiscal year.
  217         2. In the 2011-2012 state fiscal year and each state fiscal
  218  year thereafter, the annual tax credit cap amount is the tax
  219  credit amount in the prior state fiscal year. However, in any
  220  state fiscal year when the annual tax credit amount for the
  221  prior state fiscal year is equal to or greater than 90 percent
  222  of the tax credit cap amount applicable to that state fiscal
  223  year, the tax credit cap amount shall increase by 25 percent.
  224  The department shall publish on its website information
  225  identifying the tax credit cap amount when it is increased
  226  pursuant to this subparagraph. There is allowed a credit of 100
  227  percent of an eligible contribution against any tax due for a
  228  taxable year under this chapter. However, such a credit may not
  229  exceed 75 percent of the tax due under this chapter for the
  230  taxable year, after the application of any other allowable
  231  credits by the taxpayer. The credit granted by this section
  232  shall be reduced by the difference between the amount of federal
  233  corporate income tax taking into account the credit granted by
  234  this section and the amount of federal corporate income tax
  235  without application of the credit granted by this section.
  236         (b) A taxpayer may submit an application to the department
  237  for a tax credit or credits under one or more of s. 211.0251, s.
  238  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The
  239  taxpayer shall specify in the application each tax for which the
  240  taxpayer requests a credit and the applicable taxable year for a
  241  credit under s. 220.1875 or s. 624.51055 or the applicable state
  242  fiscal year for a credit under s. 211.0251, s. 212.1831, or s.
  243  561.1211. The department shall approve tax credits on a first
  244  come, first-served basis and must obtain the division’s approval
  245  prior to approving a tax credit under s. 561.1211. For each
  246  state fiscal year, the total amount of tax credits and
  247  carryforward of tax credits which may be granted under this
  248  section and s. 624.51055 is $118 million.
  249         (c) If a tax credit approved under paragraph (b)is not
  250  fully used within the specified state fiscal year for credits
  251  under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes
  252  due for the specified taxable year for credits under s. 220.1875
  253  or s. 624.51055 because of insufficient tax liability on the
  254  part of the taxpayer, the unused amount may be carried forward
  255  for a period not to exceed 3 years. However, any taxpayer that
  256  seeks to carry forward an unused amount of tax credit must
  257  submit an application to the department for approval of the
  258  carryforward tax credit in the year that the taxpayer intends to
  259  use the carryforward. The department must obtain the division’s
  260  approval prior to approving the carryforward of a tax credit
  261  under s. 561.1211. A taxpayer who files a Florida consolidated
  262  return as a member of an affiliated group pursuant to s.
  263  220.131(1) may be allowed the credit on a consolidated return
  264  basis; however, the total credit taken by the affiliated group
  265  is subject to the limitation established under paragraph (a).
  266         (d) A taxpayer may not convey, assign, or transfer an
  267  approved tax credit or a carryforward tax credit to another
  268  entity unless all of the assets of the taxpayer are conveyed,
  269  assigned, or transferred in the same transaction.
  270         (e)(d)Within any state fiscal year Effective for tax years
  271  beginning January 1, 2006, a taxpayer may rescind all or part of
  272  a its allocated tax credit approved under paragraph (b) this
  273  section. The amount rescinded shall become available for
  274  purposes of the cap for that state fiscal year under this
  275  section to another an eligible taxpayer as approved by the
  276  department if the taxpayer receives notice from the department
  277  that the rescindment has been accepted by the department and the
  278  taxpayer has not previously rescinded any or all of its tax
  279  credits approved credit allocation under paragraph (b) this
  280  section more than once in the previous 3 tax years. The
  281  department must obtain the division’s approval prior to
  282  accepting the rescindment of a tax credit under s. 561.1211. Any
  283  amount rescinded under this paragraph shall become available to
  284  an eligible taxpayer on a first-come, first-served basis based
  285  on tax credit applications received after the date the
  286  rescindment is accepted by the department.
  287         (e) A taxpayer who is eligible to receive the credit
  288  provided for in s. 624.51055 is not eligible to receive the
  289  credit provided by this section.
  290         (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
  291  ORGANIZATIONS.—An eligible nonprofit scholarship-funding
  292  organization:
  293         (a) Must comply with the antidiscrimination provisions of
  294  42 U.S.C. s. 2000d.
  295         (b) Must comply with the following background check
  296  requirements:
  297         1. All owners and operators as defined in subparagraph
  298  (2)(h)(f)1. are, upon employment or engagement to provide
  299  services, subject to level 2 background screening as provided
  300  under chapter 435. The fingerprints for the background screening
  301  must be electronically submitted to the Department of Law
  302  Enforcement and can be taken by an authorized law enforcement
  303  agency or by an employee of the eligible nonprofit scholarship
  304  funding organization or a private company who is trained to take
  305  fingerprints. However, the complete set of fingerprints of an
  306  owner or operator may not be taken by the owner or operator. The
  307  results of the state and national criminal history check shall
  308  be provided to the Department of Education for screening under
  309  chapter 435. The cost of the background screening may be borne
  310  by the eligible nonprofit scholarship-funding organization or
  311  the owner or operator.
  312         2. Every 5 years following employment or engagement to
  313  provide services or association with an eligible nonprofit
  314  scholarship-funding organization, each owner or operator must
  315  meet level 2 screening standards as described in s. 435.04, at
  316  which time the nonprofit scholarship-funding organization shall
  317  request the Department of Law Enforcement to forward the
  318  fingerprints to the Federal Bureau of Investigation for level 2
  319  screening. If the fingerprints of an owner or operator are not
  320  retained by the Department of Law Enforcement under subparagraph
  321  3., the owner or operator must electronically file a complete
  322  set of fingerprints with the Department of Law Enforcement. Upon
  323  submission of fingerprints for this purpose, the eligible
  324  nonprofit scholarship-funding organization shall request that
  325  the Department of Law Enforcement forward the fingerprints to
  326  the Federal Bureau of Investigation for level 2 screening, and
  327  the fingerprints shall be retained by the Department of Law
  328  Enforcement under subparagraph 3.
  329         3. Beginning July 1, 2007, all fingerprints submitted to
  330  the Department of Law Enforcement as required by this paragraph
  331  must be retained by the Department of Law Enforcement in a
  332  manner approved by rule and entered in the statewide automated
  333  fingerprint identification system authorized by s. 943.05(2)(b).
  334  The fingerprints must thereafter be available for all purposes
  335  and uses authorized for arrest fingerprint cards entered in the
  336  statewide automated fingerprint identification system pursuant
  337  to s. 943.051.
  338         4. Beginning July 1, 2007, the Department of Law
  339  Enforcement shall search all arrest fingerprint cards received
  340  under s. 943.051 against the fingerprints retained in the
  341  statewide automated fingerprint identification system under
  342  subparagraph 3. Any arrest record that is identified with an
  343  owner’s or operator’s fingerprints must be reported to the
  344  Department of Education. The Department of Education shall
  345  participate in this search process by paying an annual fee to
  346  the Department of Law Enforcement and by informing the
  347  Department of Law Enforcement of any change in the employment,
  348  engagement, or association status of the owners or operators
  349  whose fingerprints are retained under subparagraph 3. The
  350  Department of Law Enforcement shall adopt a rule setting the
  351  amount of the annual fee to be imposed upon the Department of
  352  Education for performing these services and establishing the
  353  procedures for the retention of owner and operator fingerprints
  354  and the dissemination of search results. The fee may be borne by
  355  the owner or operator of the nonprofit scholarship-funding
  356  organization.
  357         5. A nonprofit scholarship-funding organization whose owner
  358  or operator fails the level 2 background screening shall not be
  359  eligible to provide scholarships under this section.
  360         6. A nonprofit scholarship-funding organization whose owner
  361  or operator in the last 7 years has filed for personal
  362  bankruptcy or corporate bankruptcy in a corporation of which he
  363  or she owned more than 20 percent shall not be eligible to
  364  provide scholarships under this section.
  365         (c) Must not have an owner or operator who owns or operates
  366  an eligible private school that is participating in the
  367  scholarship program.
  368         (d) Must provide scholarships, from eligible contributions,
  369  to eligible students for the cost of:
  370         1. Tuition and fees for an eligible private school; or
  371         2. Transportation to a Florida public school that is
  372  located outside the district in which the student resides or to
  373  a lab school as defined in s. 1002.32.
  374         (e) Must give priority to eligible students who received a
  375  scholarship from an eligible nonprofit scholarship-funding
  376  organization or from the State of Florida during the previous
  377  school year.
  378         (f) Must provide a scholarship to an eligible student on a
  379  first-come, first-served basis unless the student qualifies for
  380  priority pursuant to paragraph (e).
  381         (g) May not restrict or reserve scholarships for use at a
  382  particular private school or provide scholarships to a child of
  383  an owner or operator.
  384         (h) Must allow an eligible student to attend any eligible
  385  private school and must allow a parent to transfer a scholarship
  386  during a school year to any other eligible private school of the
  387  parent’s choice.
  388         (i)1. May use up to 3 percent of eligible contributions
  389  received during the state fiscal year in which such
  390  contributions are collected for administrative expenses if the
  391  organization has operated under this section for at least 3
  392  state fiscal years and did not have any negative financial
  393  findings in its most recent audit under paragraph (l). Such
  394  administrative expenses must be reasonable and necessary for the
  395  organization’s management and distribution of eligible
  396  contributions under this section. No more than one-third of the
  397  funds authorized for administrative expenses under this
  398  subparagraph may be used for expenses related to the recruitment
  399  of contributions from taxpayers.
  400         2. Must expend for annual or partial-year scholarships an
  401  amount equal to or greater than 75 percent of the net eligible
  402  contributions remaining after administrative expenses during the
  403  state fiscal year in which such contributions are collected. No
  404  more than 25 percent of such net eligible contributions may be
  405  carried forward to the following state fiscal year. Any amounts
  406  carried forward shall be expended for annual or partial-year
  407  scholarships in the following state fiscal year. Net eligible
  408  contributions remaining on June 30 of each year that are in
  409  excess of the 25 percent that may be carried forward shall be
  410  returned to the State Treasury for deposit in the General
  411  Revenue Fund.
  412         3. Must, before granting a scholarship for an academic
  413  year, document each scholarship student’s eligibility for that
  414  academic year. A scholarship-funding organization may not grant
  415  multiyear scholarships in one approval process.
  416         (j) Must maintain separate accounts for scholarship funds
  417  and operating funds.
  418         (k) With the prior approval of the Department of Education,
  419  may transfer funds to another eligible nonprofit scholarship
  420  funding organization if additional funds are required to meet
  421  scholarship demand at the receiving nonprofit scholarship
  422  funding organization. A transfer shall be limited to the greater
  423  of $500,000 or 20 percent of the total contributions received by
  424  the nonprofit scholarship-funding organization making the
  425  transfer. All transferred funds must be deposited by the
  426  receiving nonprofit scholarship-funding organization into its
  427  scholarship accounts. All transferred amounts received by any
  428  nonprofit scholarship-funding organization must be separately
  429  disclosed in the annual financial and compliance audit required
  430  in this section.
  431         (l) Must provide to the Auditor General and the Department
  432  of Education an annual financial and compliance audit of its
  433  accounts and records conducted by an independent certified
  434  public accountant and in accordance with rules adopted by the
  435  Auditor General. The audit must be conducted in compliance with
  436  generally accepted auditing standards and must include a report
  437  on financial statements presented in accordance with generally
  438  accepted accounting principles set forth by the American
  439  Institute of Certified Public Accountants for not-for-profit
  440  organizations and a determination of compliance with the
  441  statutory eligibility and expenditure requirements set forth in
  442  this section. Audits must be provided to the Auditor General and
  443  the Department of Education within 180 days after completion of
  444  the eligible nonprofit scholarship-funding organization’s fiscal
  445  year.
  446         (m) Must prepare and submit quarterly reports to the
  447  Department of Education pursuant to paragraph (9)(m). In
  448  addition, an eligible nonprofit scholarship-funding organization
  449  must submit in a timely manner any information requested by the
  450  Department of Education relating to the scholarship program.
  451         (n)1.a. Must participate in the joint development of
  452  agreed-upon procedures to be performed by an independent
  453  certified public accountant as required under paragraph (8)(e)
  454  if the scholarship-funding organization provided more than
  455  $250,000 in scholarship funds to an eligible private school
  456  under this section during the 2009-2010 state fiscal year. The
  457  agreed-upon procedures must uniformly apply to all private
  458  schools and must determine, at a minimum, whether the private
  459  school has been verified as eligible by the Department of
  460  Education under paragraph (9)(c); has an adequate accounting
  461  system, system of financial controls, and process for deposit
  462  and classification of scholarship funds; and has properly
  463  expended scholarship funds for education-related expenses.
  464  During the development of the procedures, the participating
  465  scholarship-funding organizations shall specify guidelines
  466  governing the materiality of exceptions that may be found during
  467  the accountant’s performance of the procedures. The procedures
  468  and guidelines shall be provided to private schools and the
  469  Commissioner of Education by March 15, 2011.
  470         b. Must participate in a joint review of the agreed-upon
  471  procedures and guidelines developed under sub-subparagraph a.,
  472  by February 2013 and biennially thereafter, if the scholarship
  473  funding organization provided more than $250,000 in scholarship
  474  funds to an eligible private school under this section during
  475  the state fiscal year preceding the biennial review. If the
  476  procedures and guidelines are revised, the revisions must be
  477  provided to private schools and the Commissioner of Education by
  478  March 15, 2013, and biennially thereafter.
  479         c. Must monitor the compliance of a private school with
  480  paragraph (8)(e) if the scholarship-funding organization
  481  provided the majority of the scholarship funding to the school.
  482  For each private school subject to paragraph (8)(e), the
  483  appropriate scholarship-funding organization shall notify the
  484  Commissioner of Education by October 30, 2011, and annually
  485  thereafter of:
  486         (I) A private school’s failure to submit a report required
  487  under paragraph (8)(e); or
  488         (II) Any material exceptions set forth in the report
  489  required under paragraph (8)(e).
  490         2. Must seek input from the accrediting associations that
  491  are members of the Florida Association of Academic Nonpublic
  492  Schools when jointly developing the agreed-upon procedures and
  493  guidelines under sub-subparagraph 1.a. and conducting a review
  494  of those procedures and guidelines under sub-subparagraph 1.b.
  495  
  496  Any and all information and documentation provided to the
  497  Department of Education and the Auditor General relating to the
  498  identity of a taxpayer that provides an eligible contribution
  499  under this section shall remain confidential at all times in
  500  accordance with s. 213.053.
  501         (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
  502  PARTICIPATION.—
  503         (a) The parent must select an eligible private school and
  504  apply for the admission of his or her child.
  505         (b) The parent must inform the child’s school district when
  506  the parent withdraws his or her child to attend an eligible
  507  private school.
  508         (c) Any student participating in the scholarship program
  509  must remain in attendance throughout the school year unless
  510  excused by the school for illness or other good cause.
  511         (d) Each parent and each student has an obligation to the
  512  private school to comply with the private school’s published
  513  policies.
  514         (e) The parent shall ensure that the student participating
  515  in the scholarship program takes the norm-referenced assessment
  516  offered by the private school. The parent may also choose to
  517  have the student participate in the statewide assessments
  518  pursuant to s. 1008.22. If the parent requests that the student
  519  participating in the scholarship program take statewide
  520  assessments pursuant to s. 1008.22, the parent is responsible
  521  for transporting the student to the assessment site designated
  522  by the school district.
  523         (f) Upon receipt of a scholarship warrant from the eligible
  524  nonprofit scholarship-funding organization, the parent to whom
  525  the warrant is made must restrictively endorse the warrant to
  526  the private school for deposit into the account of the private
  527  school. The parent may not designate any entity or individual
  528  associated with the participating private school as the parent’s
  529  attorney in fact to endorse a scholarship warrant. A participant
  530  who fails to comply with this paragraph forfeits the
  531  scholarship.
  532         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
  533  private school may be sectarian or nonsectarian and must:
  534         (a) Comply with all requirements for private schools
  535  participating in state school choice scholarship programs
  536  pursuant to s. 1002.421.
  537         (b) Provide to the eligible nonprofit scholarship-funding
  538  organization, upon request, all documentation required for the
  539  student’s participation, including the private school’s and
  540  student’s fee schedules.
  541         (c) Be academically accountable to the parent for meeting
  542  the educational needs of the student by:
  543         1. At a minimum, annually providing to the parent a written
  544  explanation of the student’s progress.
  545         2. Annually administering or making provision for students
  546  participating in the scholarship program in grades 3 through 10
  547  to take one of the nationally norm-referenced tests identified
  548  by the Department of Education. Students with disabilities for
  549  whom standardized testing is not appropriate are exempt from
  550  this requirement. A participating private school must report a
  551  student’s scores to the parent and to the independent research
  552  organization selected by the Department of Education as
  553  described in paragraph (9)(j).
  554         3. Cooperating with the scholarship student whose parent
  555  chooses to have the student participate in the statewide
  556  assessments pursuant to s. 1008.22.
  557         (d) Employ or contract with teachers who have regular and
  558  direct contact with each student receiving a scholarship under
  559  this section at the school’s physical location.
  560         (e) Annually contract with an independent certified public
  561  accountant to perform the agreed-upon procedures developed under
  562  paragraph (6)(n) and produce a report of the results if the
  563  private school receives more than $250,000 in funds from
  564  scholarships awarded under this section in the 2010-2011 state
  565  fiscal year or a state fiscal year thereafter. A private school
  566  subject to this paragraph must submit the report by September
  567  15, 2011, and annually thereafter to the scholarship-funding
  568  organization that awarded the majority of the school’s
  569  scholarship funds. The agreed-upon procedures must be conducted
  570  in accordance with attestation standards established by the
  571  American Institute of Certified Public Accountants.
  572  
  573  The inability of a private school to meet the requirements of
  574  this subsection shall constitute a basis for the ineligibility
  575  of the private school to participate in the scholarship program
  576  as determined by the Department of Education.
  577         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
  578  Education shall:
  579         (a) Annually submit to the department and division, by
  580  March 15, a list of eligible nonprofit scholarship-funding
  581  organizations that meet the requirements of paragraph (2)(f)(d).
  582         (b) Annually verify the eligibility of nonprofit
  583  scholarship-funding organizations that meet the requirements of
  584  paragraph (2)(f)(d).
  585         (c) Annually verify the eligibility of private schools that
  586  meet the requirements of subsection (8).
  587         (d) Annually verify the eligibility of expenditures as
  588  provided in paragraph (6)(d) using the audit required by
  589  paragraph (6)(l).
  590         (e) Establish a toll-free hotline that provides parents and
  591  private schools with information on participation in the
  592  scholarship program.
  593         (f) Establish a process by which individuals may notify the
  594  Department of Education of any violation by a parent, private
  595  school, or school district of state laws relating to program
  596  participation. The Department of Education shall conduct an
  597  inquiry of any written complaint of a violation of this section,
  598  or make a referral to the appropriate agency for an
  599  investigation, if the complaint is signed by the complainant and
  600  is legally sufficient. A complaint is legally sufficient if it
  601  contains ultimate facts that show that a violation of this
  602  section or any rule adopted by the State Board of Education has
  603  occurred. In order to determine legal sufficiency, the
  604  Department of Education may require supporting information or
  605  documentation from the complainant. A department inquiry is not
  606  subject to the requirements of chapter 120.
  607         (g) Require an annual, notarized, sworn compliance
  608  statement by participating private schools certifying compliance
  609  with state laws and shall retain such records.
  610         (h) Cross-check the list of participating scholarship
  611  students with the public school enrollment lists to avoid
  612  duplication.
  613         (i) Maintain a list of nationally norm-referenced tests
  614  identified for purposes of satisfying the testing requirement in
  615  subparagraph (8)(c)2. The tests must meet industry standards of
  616  quality in accordance with State Board of Education rule.
  617         (j) Select an independent research organization, which may
  618  be a public or private entity or university, to which
  619  participating private schools must report the scores of
  620  participating students on the nationally norm-referenced tests
  621  administered by the private school in grades 3 through 10.
  622         1. The independent research organization must annually
  623  report to the Department of Education on the year-to-year
  624  learning gains improvements of participating students:
  625         a. On a statewide basis. The report shall also include, to
  626  the extent possible, a comparison of these learning gains to the
  627  statewide learning gains of public school students with
  628  socioeconomic backgrounds similar to those of students
  629  participating in the scholarship program. The independent
  630  research organization must analyze and report student
  631  performance data in a manner that protects the rights of
  632  students and parents as mandated in 20 U.S.C. s. 1232g, the
  633  Family Educational Rights and Privacy Act, and must not
  634  disaggregate data to a level that will disclose the academic
  635  level of individual students or of individual schools. To the
  636  extent possible, the independent research organization must
  637  accumulate historical performance data on students from the
  638  Department of Education and private schools to describe baseline
  639  performance and to conduct longitudinal studies. To minimize
  640  costs and reduce time required for the independent research
  641  organization’s third-party analysis and evaluation, the
  642  Department of Education shall conduct analyses of matched
  643  students from public school assessment data and calculate
  644  control group learning gains using an agreed-upon methodology
  645  outlined in the contract with the independent research
  646  organization; and third-party evaluator
  647         b. According to each participating private school in which
  648  there are at least 30 participating students who have scores for
  649  tests administered during or after the 2009-2010 school year for
  650  2 consecutive years at that private school.
  651         2. The sharing and reporting of student learning gain data
  652  under this paragraph must be in accordance with requirements of
  653  20 U.S.C. s. 1232g, the Family Educational Rights and Privacy
  654  Act, and shall be for the sole purpose of creating the annual
  655  report required by subparagraph 1 conducting the evaluation. All
  656  parties must preserve the confidentiality of such information as
  657  required by law. The annual report must not disaggregate data to
  658  a level that will identify individual participating schools,
  659  except as required under sub-subparagraph 1.b., or disclose the
  660  academic level of individual students.
  661         3. The annual report required by subparagraph 1. shall be
  662  published by the Department of Education on its website.
  663         (k) Notify an eligible nonprofit scholarship-funding
  664  organization of any of the organization’s identified students
  665  who are receiving educational scholarships pursuant to chapter
  666  1002.
  667         (l) Notify an eligible nonprofit scholarship-funding
  668  organization of any of the organization’s identified students
  669  who are receiving tax credit scholarships from other eligible
  670  nonprofit scholarship-funding organizations.
  671         (m) Require quarterly reports by an eligible nonprofit
  672  scholarship-funding organization regarding the number of
  673  students participating in the scholarship program, the private
  674  schools at which the students are enrolled, and other
  675  information deemed necessary by the Department of Education.
  676         (n)1. Conduct random site visits to private schools
  677  participating in the Florida Tax Credit Scholarship Program. The
  678  purpose of the site visits is solely to verify the information
  679  reported by the schools concerning the enrollment and attendance
  680  of students, the credentials of teachers, background screening
  681  of teachers, and teachers’ fingerprinting results. The
  682  Department of Education may not make more than seven random site
  683  visits each year and may not make more than one random site
  684  visit each year to the same private school.
  685         2. Annually, by December 15, report to the Governor, the
  686  President of the Senate, and the Speaker of the House of
  687  Representatives the Department of Education’s actions with
  688  respect to implementing accountability in the scholarship
  689  program under this section and s. 1002.421, any substantiated
  690  allegations or violations of law or rule by an eligible private
  691  school under this program concerning the enrollment and
  692  attendance of students, the credentials of teachers, background
  693  screening of teachers, and teachers’ fingerprinting results and
  694  the corrective action taken by the Department of Education.
  695         (o) Provide a process to match the direct certification
  696  list with the scholarship application data submitted by any
  697  nonprofit scholarship-funding organization eligible to receive
  698  the 3-percent administrative allowance under paragraph (6)(i).
  699         (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—Upon
  700  the request of any eligible nonprofit scholarship-funding
  701  organization, a school district shall inform all households
  702  within the district receiving free or reduced-priced meals under
  703  the National School Lunch Act of their eligibility to apply for
  704  a tax credit scholarship. The form of such notice shall be
  705  provided by the eligible nonprofit scholarship-funding
  706  organization, and the district shall include the provided form,
  707  if requested by the organization, in any normal correspondence
  708  with eligible households. If an eligible nonprofit scholarship
  709  funding organization requests a special communication to be
  710  issued to households within the district receiving free or
  711  reduced-price meals under the National School Lunch Act, the
  712  organization shall reimburse the district for the cost of
  713  postage. Such notice is limited to once a year.
  714         (11) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
  715         (a)1. The Commissioner of Education shall deny, suspend, or
  716  revoke a private school’s participation in the scholarship
  717  program if it is determined that the private school has failed
  718  to comply with the provisions of this section. However, in
  719  instances in which the noncompliance is correctable within a
  720  reasonable amount of time and in which the health, safety, or
  721  welfare of the students is not threatened, the commissioner may
  722  issue a notice of noncompliance that shall provide the private
  723  school with a timeframe within which to provide evidence of
  724  compliance prior to taking action to suspend or revoke the
  725  private school’s participation in the scholarship program.
  726         2. The Commissioner of Education may deny, suspend, or
  727  revoke a private school’s participation in the scholarship
  728  program if the commissioner determines that an owner or operator
  729  of the private school is operating or has operated an
  730  educational institution in this state or another state or
  731  jurisdiction in a manner contrary to the health, safety, or
  732  welfare of the public. In making this determination, the
  733  commissioner may consider factors that include, but are not
  734  limited to, acts or omissions by an owner or operator that led
  735  to a previous denial or revocation of participation in an
  736  education scholarship program; an owner’s or operator’s failure
  737  to reimburse the Department of Education for scholarship funds
  738  improperly received or retained by a school; imposition of a
  739  prior criminal or civil administrative sanction related to an
  740  owner’s or operator’s management or operation of an educational
  741  institution; or other types of criminal proceedings in which the
  742  owner or operator was found guilty of, regardless of
  743  adjudication, or entered a plea of nolo contendere or guilty to,
  744  any offense involving fraud, deceit, dishonesty, or moral
  745  turpitude.
  746         (b) The commissioner’s determination is subject to the
  747  following:
  748         1. If the commissioner intends to deny, suspend, or revoke
  749  a private school’s participation in the scholarship program, the
  750  Department of Education shall notify the private school of such
  751  proposed action in writing by certified mail and regular mail to
  752  the private school’s address of record with the Department of
  753  Education. The notification shall include the reasons for the
  754  proposed action and notice of the timelines and procedures set
  755  forth in this paragraph.
  756         2. The private school that is adversely affected by the
  757  proposed action shall have 15 days from receipt of the notice of
  758  proposed action to file with the Department of Education’s
  759  agency clerk a request for a proceeding pursuant to ss. 120.569
  760  and 120.57. If the private school is entitled to a hearing under
  761  s. 120.57(1), the Department of Education shall forward the
  762  request to the Division of Administrative Hearings.
  763         3. Upon receipt of a request referred pursuant to this
  764  paragraph, the director of the Division of Administrative
  765  Hearings shall expedite the hearing and assign an administrative
  766  law judge who shall commence a hearing within 30 days after the
  767  receipt of the formal written request by the division and enter
  768  a recommended order within 30 days after the hearing or within
  769  30 days after receipt of the hearing transcript, whichever is
  770  later. Each party shall be allowed 10 days in which to submit
  771  written exceptions to the recommended order. A final order shall
  772  be entered by the agency within 30 days after the entry of a
  773  recommended order. The provisions of this subparagraph may be
  774  waived upon stipulation by all parties.
  775         (c) The commissioner may immediately suspend payment of
  776  scholarship funds if it is determined that there is probable
  777  cause to believe that there is:
  778         1. An imminent threat to the health, safety, and welfare of
  779  the students; or
  780         2. Fraudulent activity on the part of the private school.
  781  Notwithstanding s. 1002.22, in incidents of alleged fraudulent
  782  activity pursuant to this section, the Department of Education’s
  783  Office of Inspector General is authorized to release personally
  784  identifiable records or reports of students to the following
  785  persons or organizations:
  786         a. A court of competent jurisdiction in compliance with an
  787  order of that court or the attorney of record in accordance with
  788  a lawfully issued subpoena, consistent with the Family
  789  Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
  790         b. A person or entity authorized by a court of competent
  791  jurisdiction in compliance with an order of that court or the
  792  attorney of record pursuant to a lawfully issued subpoena,
  793  consistent with the Family Educational Rights and Privacy Act,
  794  20 U.S.C. s. 1232g.
  795         c. Any person, entity, or authority issuing a subpoena for
  796  law enforcement purposes when the court or other issuing agency
  797  has ordered that the existence or the contents of the subpoena
  798  or the information furnished in response to the subpoena not be
  799  disclosed, consistent with the Family Educational Rights and
  800  Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
  801  
  802  The commissioner’s order suspending payment pursuant to this
  803  paragraph may be appealed pursuant to the same procedures and
  804  timelines as the notice of proposed action set forth in
  805  paragraph (b).
  806         (12) SCHOLARSHIP AMOUNT AND PAYMENT.—
  807         (a)1. Except as provided in subparagraph 2., the amount of
  808  a scholarship provided to any student for any single school year
  809  by an eligible nonprofit scholarship-funding organization from
  810  eligible contributions shall be for total costs authorized under
  811  paragraph (6)(d), not to exceed the following annual limits,
  812  which shall be determined as follows:
  813         a.1.Three thousand nine hundred fifty dollars For a
  814  scholarship awarded to a student enrolled in an eligible private
  815  school: for
  816         (I) For the 2009-2010 state fiscal year, the limit shall be
  817  $3,950 the 2008-2009 state fiscal year and each fiscal year
  818  thereafter.
  819         (II) For the 2010-2011 state fiscal year, the limit shall
  820  be 60 percent of the unweighted FTE funding amount for that
  821  year.
  822         (III) For the 2011-2012 state fiscal year and thereafter,
  823  the limit shall be determined by multiplying the unweighted FTE
  824  funding amount in that state fiscal year by the percentage used
  825  to determine the limit in the prior state fiscal year. However,
  826  in each state fiscal year that the tax credit cap amount
  827  increases pursuant to subparagraph (5)(a)2., the prior year
  828  percentage shall be increased by 4 percentage points and the
  829  increased percentage shall be used to determine the limit for
  830  that state fiscal year. If the percentage so calculated reaches
  831  80 percent in a state fiscal year, no further increase in the
  832  percentage is allowed and the limit shall be 80 percent of the
  833  unweighted FTE funding amount for that state fiscal year and
  834  thereafter.
  835         b.2.Five hundred dollars For a scholarship awarded to a
  836  student enrolled in a Florida public school that is located
  837  outside the district in which the student resides or in a lab
  838  school as defined in s. 1002.32, the limit shall be $500.
  839         2. The annual limit for a scholarship under sub
  840  subparagraph 1.a. shall be reduced by:
  841         a. Twenty-five percent if the student’s household income
  842  level is equal to or greater than 200 percent, but less than 215
  843  percent, of the federal poverty level.
  844         b. Fifty percent if the student’s household income level is
  845  equal to or greater than 215 percent, but equal to or less than
  846  230 percent, of the federal poverty level.
  847         (b) Payment of the scholarship by the eligible nonprofit
  848  scholarship-funding organization shall be by individual warrant
  849  made payable to the student’s parent. If the parent chooses that
  850  his or her child attend an eligible private school, the warrant
  851  must be delivered by the eligible nonprofit scholarship-funding
  852  organization to the private school of the parent’s choice, and
  853  the parent shall restrictively endorse the warrant to the
  854  private school. An eligible nonprofit scholarship-funding
  855  organization shall ensure that the parent to whom the warrant is
  856  made restrictively endorsed the warrant to the private school
  857  for deposit into the account of the private school.
  858         (c) An eligible nonprofit scholarship-funding organization
  859  shall obtain verification from the private school of a student’s
  860  continued attendance at the school for each period covered by a
  861  scholarship payment.
  862         (d) Payment of the scholarship shall be made by the
  863  eligible nonprofit scholarship-funding organization no less
  864  frequently than on a quarterly basis.
  865         (13) ADMINISTRATION; RULES.—
  866         (a) If the credit granted pursuant to this section is not
  867  fully used in any one year because of insufficient tax liability
  868  on the part of the corporation, the unused amount may be carried
  869  forward for a period not to exceed 3 years; however, any
  870  taxpayer that seeks to carry forward an unused amount of tax
  871  credit must submit an application for allocation of tax credits
  872  or carryforward credits as required in paragraph (d) in the year
  873  that the taxpayer intends to use the carryforward. This
  874  carryforward applies to all approved contributions made after
  875  January 1, 2002. A taxpayer may not convey, assign, or transfer
  876  the credit authorized by this section to another entity unless
  877  all of the assets of the taxpayer are conveyed, assigned, or
  878  transferred in the same transaction.
  879         (b) An application for a tax credit pursuant to this
  880  section shall be submitted to the department on forms
  881  established by rule of the department.
  882         (a)(c) The department, the division, and the Department of
  883  Education shall develop a cooperative agreement to assist in the
  884  administration of this section.
  885         (b)(d) The department shall adopt rules necessary to
  886  administer this section and ss. 211.0251, 212.1831, 220.1875,
  887  561.1211, and 624.51055, including rules establishing
  888  application forms, and procedures and governing the approval
  889  allocation of tax credits and carryforward tax credits under
  890  subsection (5), and procedures to be followed by taxpayers when
  891  claiming approved tax credits on their returns this section on a
  892  first-come, first-served basis.
  893         (c) The division shall adopt rules necessary to administer
  894  its responsibilities under this section and s. 561.1211.
  895         (d)(e) The State Board of Education shall adopt rules
  896  pursuant to ss. 120.536(1) and 120.54 to administer the
  897  responsibilities this section as it relates to the roles of the
  898  Department of Education and the Commissioner of Education under
  899  this section.
  900         (14) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible
  901  contributions received by an eligible nonprofit scholarship
  902  funding organization shall be deposited in a manner consistent
  903  with s. 17.57(2).
  904         (15) PRESERVATION OF CREDIT.—If any provision or portion of
  905  this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
  906  561.1211, or s. 624.51055 subsection (5) or the application
  907  thereof to any person or circumstance is held unconstitutional
  908  by any court or is otherwise declared invalid, the
  909  unconstitutionality or invalidity shall not affect any credit
  910  earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
  911  or s. 624.51055 subsection (5) by any taxpayer with respect to
  912  any contribution paid to an eligible nonprofit scholarship
  913  funding organization before the date of a determination of
  914  unconstitutionality or invalidity. Such credit shall be allowed
  915  at such time and in such a manner as if a determination of
  916  unconstitutionality or invalidity had not been made, provided
  917  that nothing in this subsection by itself or in combination with
  918  any other provision of law shall result in the allowance of any
  919  credit to any taxpayer in excess of one dollar of credit for
  920  each dollar paid to an eligible nonprofit scholarship-funding
  921  organization.
  922         Section 2. Effective January 1, 2011, section 211.0251,
  923  Florida Statutes, is created to read:
  924         211.0251 Credit for contributions to eligible nonprofit
  925  scholarship-funding organizations.—There is allowed a credit of
  926  100 percent of an eligible contribution made to an eligible
  927  nonprofit scholarship-funding organization under s. 1002.395
  928  against any tax due under s. 211.02 or s. 211.025. However, a
  929  credit allowed under this section may not exceed 50 percent of
  930  the tax due on the return the credit is taken. For purposes of
  931  the distributions of tax revenue under s. 211.06, the department
  932  shall disregard any tax credits allowed under this section to
  933  ensure that any reduction in tax revenue received which is
  934  attributable to the tax credits results only in a reduction in
  935  distributions to the General Revenue Fund. The provisions of s.
  936  1002.395 apply to the credit authorized by this section.
  937         Section 3. Effective January 1, 2011, section 212.1831,
  938  Florida Statutes, is created to read:
  939         212.1831 Credit for contributions to eligible nonprofit
  940  scholarship-funding organizations.—There is allowed a credit of
  941  100 percent of an eligible contribution made to an eligible
  942  nonprofit scholarship-funding organization under s. 1002.395
  943  against any tax imposed by the state and due under this chapter
  944  from a direct pay permit holder as a result of the direct pay
  945  permit held pursuant to s. 212.183. For purposes of the
  946  distributions of tax revenue under s. 212.20, the department
  947  shall disregard any tax credits allowed under this section to
  948  ensure that any reduction in tax revenue received that is
  949  attributable to the tax credits results only in a reduction in
  950  distributions to the General Revenue Fund. The provisions of s.
  951  1002.395 apply to the credit authorized by this section.
  952         Section 4. Paragraph (u) of subsection (8) of section
  953  213.053, Florida Statutes, is amended to read:
  954         213.053 Confidentiality and information sharing.—
  955         (8) Notwithstanding any other provision of this section,
  956  the department may provide:
  957         (u) Information relative to ss. 211.0251, 212.1831,
  958  220.1875, 561.1211, 624.51055, and 1002.395 s. 220.187 to the
  959  Department of Education and the Division of Alcoholic Beverages
  960  and Tobacco in the conduct of its official business.
  961  
  962  Disclosure of information under this subsection shall be
  963  pursuant to a written agreement between the executive director
  964  and the agency. Such agencies, governmental or nongovernmental,
  965  shall be bound by the same requirements of confidentiality as
  966  the Department of Revenue. Breach of confidentiality is a
  967  misdemeanor of the first degree, punishable as provided by s.
  968  775.082 or s. 775.083.
  969         Section 5. Subsection (8) of section 220.02, Florida
  970  Statutes, is amended to read:
  971         220.02 Legislative intent.—
  972         (8) It is the intent of the Legislature that credits
  973  against either the corporate income tax or the franchise tax be
  974  applied in the following order: those enumerated in s. 631.828,
  975  those enumerated in s. 220.191, those enumerated in s. 220.181,
  976  those enumerated in s. 220.183, those enumerated in s. 220.182,
  977  those enumerated in s. 220.1895, those enumerated in s. 221.02,
  978  those enumerated in s. 220.184, those enumerated in s. 220.186,
  979  those enumerated in s. 220.1845, those enumerated in s. 220.19,
  980  those enumerated in s. 220.185, those enumerated in s. 220.1875
  981  220.187, those enumerated in s. 220.192, those enumerated in s.
  982  220.193, and those enumerated in s. 288.9916.
  983         Section 6. Paragraph (a) of subsection (1) of section
  984  220.13, Florida Statutes, is amended to read:
  985         220.13 “Adjusted federal income” defined.—
  986         (1) The term “adjusted federal income” means an amount
  987  equal to the taxpayer’s taxable income as defined in subsection
  988  (2), or such taxable income of more than one taxpayer as
  989  provided in s. 220.131, for the taxable year, adjusted as
  990  follows:
  991         (a) Additions.—There shall be added to such taxable income:
  992         1. The amount of any tax upon or measured by income,
  993  excluding taxes based on gross receipts or revenues, paid or
  994  accrued as a liability to the District of Columbia or any state
  995  of the United States which is deductible from gross income in
  996  the computation of taxable income for the taxable year.
  997         2. The amount of interest which is excluded from taxable
  998  income under s. 103(a) of the Internal Revenue Code or any other
  999  federal law, less the associated expenses disallowed in the
 1000  computation of taxable income under s. 265 of the Internal
 1001  Revenue Code or any other law, excluding 60 percent of any
 1002  amounts included in alternative minimum taxable income, as
 1003  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1004  taxpayer pays tax under s. 220.11(3).
 1005         3. In the case of a regulated investment company or real
 1006  estate investment trust, an amount equal to the excess of the
 1007  net long-term capital gain for the taxable year over the amount
 1008  of the capital gain dividends attributable to the taxable year.
 1009         4. That portion of the wages or salaries paid or incurred
 1010  for the taxable year which is equal to the amount of the credit
 1011  allowable for the taxable year under s. 220.181. This
 1012  subparagraph shall expire on the date specified in s. 290.016
 1013  for the expiration of the Florida Enterprise Zone Act.
 1014         5. That portion of the ad valorem school taxes paid or
 1015  incurred for the taxable year which is equal to the amount of
 1016  the credit allowable for the taxable year under s. 220.182. This
 1017  subparagraph shall expire on the date specified in s. 290.016
 1018  for the expiration of the Florida Enterprise Zone Act.
 1019         6. The amount of emergency excise tax paid or accrued as a
 1020  liability to this state under chapter 221 which tax is
 1021  deductible from gross income in the computation of taxable
 1022  income for the taxable year.
 1023         7. That portion of assessments to fund a guaranty
 1024  association incurred for the taxable year which is equal to the
 1025  amount of the credit allowable for the taxable year.
 1026         8. In the case of a nonprofit corporation which holds a
 1027  pari-mutuel permit and which is exempt from federal income tax
 1028  as a farmers’ cooperative, an amount equal to the excess of the
 1029  gross income attributable to the pari-mutuel operations over the
 1030  attributable expenses for the taxable year.
 1031         9. The amount taken as a credit for the taxable year under
 1032  s. 220.1895.
 1033         10. Up to nine percent of the eligible basis of any
 1034  designated project which is equal to the credit allowable for
 1035  the taxable year under s. 220.185.
 1036         11. The amount taken as a credit for the taxable year under
 1037  s. 220.1875 220.187. The addition in this subparagraph is
 1038  intended to ensure that the same amount is not allowed for the
 1039  tax purposes of this state as both a deduction from income and a
 1040  credit against the tax. This addition is not intended to result
 1041  in adding the same expense back to income more than once.
 1042         12. The amount taken as a credit for the taxable year under
 1043  s. 220.192.
 1044         13. The amount taken as a credit for the taxable year under
 1045  s. 220.193.
 1046         14. Any portion of a qualified investment, as defined in s.
 1047  288.9913, which is claimed as a deduction by the taxpayer and
 1048  taken as a credit against income tax pursuant to s. 288.9916.
 1049         Section 7. The amendment to s. 220.13(1)(a)11., Florida
 1050  Statutes, made by this act is intended to be clarifying and
 1051  remedial in nature and shall apply retroactively to tax credits
 1052  under s. 220.187, Florida Statutes, between January 1, 2002, and
 1053  June 30, 2010, for taxes due under chapter 220, Florida
 1054  Statutes, and prospectively to tax credits under s. 220.1875,
 1055  Florida Statutes.
 1056         Section 8. Subsection (2) of section 220.186, Florida
 1057  Statutes, is amended to read:
 1058         220.186 Credit for Florida alternative minimum tax.—
 1059         (2) The credit pursuant to this section shall be the amount
 1060  of the excess, if any, of the tax paid based upon taxable income
 1061  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1062  which would have been due based upon taxable income without
 1063  application of s. 220.13(2)(k), before application of this
 1064  credit without application of any credit under s. 220.1875
 1065  220.187.
 1066         Section 9. Section 220.1875, Florida Statutes, is created
 1067  to read:
 1068         220.1875 Credit for contributions to eligible nonprofit
 1069  scholarship-funding organizations.—
 1070         (1) There is allowed a credit of 100 percent of an eligible
 1071  contribution made to an eligible nonprofit scholarship-funding
 1072  organization under s. 1002.395 against any tax due for a taxable
 1073  year under this chapter. However, such a credit may not exceed
 1074  75 percent of the tax due under this chapter for the taxable
 1075  year, after the application of any other allowable credits by
 1076  the taxpayer. The credit granted by this section shall be
 1077  reduced by the difference between the amount of federal
 1078  corporate income tax taking into account the credit granted by
 1079  this section and the amount of federal corporate income tax
 1080  without application of the credit granted by this section.
 1081         (2) A taxpayer who files a Florida consolidated return as a
 1082  member of an affiliated group pursuant to s. 220.131(1) may be
 1083  allowed the credit on a consolidated return basis; however, the
 1084  total credit taken by the affiliated group is subject to the
 1085  limitation established under subsection (1).
 1086         (3) The provisions of s. 1002.395 apply to the credit
 1087  authorized by this section.
 1088         Section 10. Section 561.1211, Florida Statutes, is created
 1089  to read:
 1090         561.1211 Credit for contributions to eligible nonprofit
 1091  scholarship-funding organizations.—There is allowed a credit of
 1092  100 percent of an eligible contribution made to an eligible
 1093  nonprofit scholarship-funding organization under s. 1002.395
 1094  against any tax due under s. 563.05, s. 564.06, or s. 565.12,
 1095  except excise taxes imposed on wine produced by manufacturers in
 1096  this state from products grown in this state. However, a credit
 1097  allowed under this section may not exceed 90 percent of the tax
 1098  due on the return the credit is taken. For purposes of the
 1099  distributions of tax revenue under ss. 561.121 and 564.06(10),
 1100  the division shall disregard any tax credits allowed under this
 1101  section to ensure that any reduction in tax revenue received
 1102  that is attributable to the tax credits results only in a
 1103  reduction in distributions to the General Revenue Fund. The
 1104  provisions of s. 1002.395 apply to the credit authorized by this
 1105  section.
 1106         Section 11. Section 624.51055, Florida Statutes, is amended
 1107  to read:
 1108         624.51055 Credit for contributions to eligible nonprofit
 1109  scholarship-funding organizations.—
 1110         (1) There is allowed a credit of 100 percent of an eligible
 1111  contribution made to an eligible nonprofit scholarship-funding
 1112  organization under s. 1002.395 as provided in s. 220.187 against
 1113  any tax due for a taxable year under s. 624.509(1). However,
 1114  such a credit may not exceed 75 percent of the tax due under s.
 1115  624.509(1) after deducting from such tax deductions for
 1116  assessments made pursuant to s. 440.51; credits for taxes paid
 1117  under ss. 175.101 and 185.08; credits for income taxes paid
 1118  under chapter 220; credits for the emergency excise tax paid
 1119  under chapter 221; and the credit allowed under s. 624.509(5),
 1120  as such credit is limited by s. 624.509(6). An insurer claiming
 1121  a credit against premium tax liability under this section shall
 1122  not be required to pay any additional retaliatory tax levied
 1123  pursuant to s. 624.5091 as a result of claiming such credit.
 1124  Section 624.5091 does not limit such credit in any manner.
 1125         (2) The provisions of s. 1002.395 220.187 apply to the
 1126  credit authorized by this section.
 1127         Section 12. Subsections (4) and (5) of section 1001.10,
 1128  Florida Statutes, are amended to read:
 1129         1001.10 Commissioner of Education; general powers and
 1130  duties.—
 1131         (4) The Department of Education shall provide technical
 1132  assistance to school districts, charter schools, the Florida
 1133  School for the Deaf and the Blind, and private schools that
 1134  accept scholarship students under s. 220.187 or s. 1002.39 or s.
 1135  1002.395 in the development of policies, procedures, and
 1136  training related to employment practices and standards of
 1137  ethical conduct for instructional personnel and school
 1138  administrators, as defined in s. 1012.01.
 1139         (5) The Department of Education shall provide authorized
 1140  staff of school districts, charter schools, the Florida School
 1141  for the Deaf and the Blind, and private schools that accept
 1142  scholarship students under s. 220.187 or s. 1002.39 or s.
 1143  1002.395 with access to electronic verification of information
 1144  from the following employment screening tools:
 1145         (a) The Professional Practices’ Database of Disciplinary
 1146  Actions Against Educators; and
 1147         (b) The Department of Education’s Teacher Certification
 1148  Database.
 1149  
 1150  This subsection does not require the department to provide these
 1151  staff with unlimited access to the databases. However, the
 1152  department shall provide the staff with access to the data
 1153  necessary for performing employment history checks of the
 1154  instructional personnel and school administrators included in
 1155  the databases.
 1156         Section 13. Paragraph (b) of subsection (6) of section
 1157  1002.20, Florida Statutes, is amended to read:
 1158         1002.20 K-12 student and parent rights.—Parents of public
 1159  school students must receive accurate and timely information
 1160  regarding their child’s academic progress and must be informed
 1161  of ways they can help their child to succeed in school. K-12
 1162  students and their parents are afforded numerous statutory
 1163  rights including, but not limited to, the following:
 1164         (6) EDUCATIONAL CHOICE.—
 1165         (b) Private school choices.—Parents of public school
 1166  students may seek private school choice options under certain
 1167  programs.
 1168         1. Under the Opportunity Scholarship Program, the parent of
 1169  a student in a failing public school may request and receive an
 1170  opportunity scholarship for the student to attend a private
 1171  school in accordance with the provisions of s. 1002.38.
 1172         2. Under the McKay Scholarships for Students with
 1173  Disabilities Program, the parent of a public school student with
 1174  a disability who is dissatisfied with the student’s progress may
 1175  request and receive a McKay Scholarship for the student to
 1176  attend a private school in accordance with the provisions of s.
 1177  1002.39.
 1178         3. Under the Florida Tax Credit Scholarship Program, the
 1179  parent of a student who qualifies for free or reduced-price
 1180  school lunch may seek a scholarship from an eligible nonprofit
 1181  scholarship-funding organization in accordance with the
 1182  provisions of s. 1002.395 220.187.
 1183         Section 14. Paragraph (e) of subsection (2) of section
 1184  1002.23, Florida Statutes, is amended to read:
 1185         1002.23 Family and School Partnership for Student
 1186  Achievement Act.—
 1187         (2) To facilitate meaningful parent and family involvement,
 1188  the Department of Education shall develop guidelines for a
 1189  parent guide to successful student achievement which describes
 1190  what parents need to know about their child’s educational
 1191  progress and how they can help their child to succeed in school.
 1192  The guidelines shall include, but need not be limited to:
 1193         (e) Educational choices, as provided for in s. 1002.20(6),
 1194  and Florida tax credit scholarships, as provided for in s.
 1195  1002.395 220.187;
 1196         Section 15. Paragraph (b) of subsection (3) of section
 1197  1002.39, Florida Statutes, is amended to read:
 1198         1002.39 The John M. McKay Scholarships for Students with
 1199  Disabilities Program.—There is established a program that is
 1200  separate and distinct from the Opportunity Scholarship Program
 1201  and is named the John M. McKay Scholarships for Students with
 1202  Disabilities Program.
 1203         (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is
 1204  not eligible for a John M. McKay Scholarship while he or she is:
 1205         (b) Receiving a Florida tax credit scholarship under s.
 1206  1002.395 220.187;
 1207         Section 16. Subsections (1) and (4) of section 1002.421,
 1208  Florida Statutes, are amended to read:
 1209         1002.421 Accountability of private schools participating in
 1210  state school choice scholarship programs.—
 1211         (1) A Florida private school participating in the Florida
 1212  Tax Credit Scholarship Program established pursuant to s.
 1213  1002.395 220.187 or an educational scholarship program
 1214  established pursuant to this chapter must comply with all
 1215  requirements of this section in addition to private school
 1216  requirements outlined in s. 1002.42, specific requirements
 1217  identified within respective scholarship program laws, and other
 1218  provisions of Florida law that apply to private schools.
 1219         (4) A private school that accepts scholarship students
 1220  under s. 220.187 or s. 1002.39 or s. 1002.395 must:
 1221         (a) Disqualify instructional personnel and school
 1222  administrators, as defined in s. 1012.01, from employment in any
 1223  position that requires direct contact with students if the
 1224  personnel or administrators are ineligible for such employment
 1225  under s. 1012.315.
 1226         (b) Adopt policies establishing standards of ethical
 1227  conduct for instructional personnel and school administrators.
 1228  The policies must require all instructional personnel and school
 1229  administrators, as defined in s. 1012.01, to complete training
 1230  on the standards; establish the duty of instructional personnel
 1231  and school administrators to report, and procedures for
 1232  reporting, alleged misconduct by other instructional personnel
 1233  and school administrators which affects the health, safety, or
 1234  welfare of a student; and include an explanation of the
 1235  liability protections provided under ss. 39.203 and 768.095. A
 1236  private school, or any of its employees, may not enter into a
 1237  confidentiality agreement regarding terminated or dismissed
 1238  instructional personnel or school administrators, or personnel
 1239  or administrators who resign in lieu of termination, based in
 1240  whole or in part on misconduct that affects the health, safety,
 1241  or welfare of a student, and may not provide the instructional
 1242  personnel or school administrators with employment references or
 1243  discuss the personnel’s or administrators’ performance with
 1244  prospective employers in another educational setting, without
 1245  disclosing the personnel’s or administrators’ misconduct. Any
 1246  part of an agreement or contract that has the purpose or effect
 1247  of concealing misconduct by instructional personnel or school
 1248  administrators which affects the health, safety, or welfare of a
 1249  student is void, is contrary to public policy, and may not be
 1250  enforced.
 1251         (c) Before employing instructional personnel or school
 1252  administrators in any position that requires direct contact with
 1253  students, conduct employment history checks of each of the
 1254  personnel’s or administrators’ previous employers, screen the
 1255  personnel or administrators through use of the educator
 1256  screening tools described in s. 1001.10(5), and document the
 1257  findings. If unable to contact a previous employer, the private
 1258  school must document efforts to contact the employer.
 1259  
 1260  The department shall suspend the payment of funds under ss.
 1261  220.187 and 1002.39 and 1002.395 to a private school that
 1262  knowingly fails to comply with this subsection, and shall
 1263  prohibit the school from enrolling new scholarship students, for
 1264  1 fiscal year and until the school complies.
 1265         Section 17. Section 1006.061, Florida Statutes, is amended
 1266  to read:
 1267         1006.061 Child abuse, abandonment, and neglect policy.—Each
 1268  district school board, charter school, and private school that
 1269  accepts scholarship students under s. 220.187 or s. 1002.39 or
 1270  s. 1002.395 shall:
 1271         (1) Post in a prominent place in each school a notice that,
 1272  pursuant to chapter 39, all employees and agents of the district
 1273  school board, charter school, or private school have an
 1274  affirmative duty to report all actual or suspected cases of
 1275  child abuse, abandonment, or neglect; have immunity from
 1276  liability if they report such cases in good faith; and have a
 1277  duty to comply with child protective investigations and all
 1278  other provisions of law relating to child abuse, abandonment,
 1279  and neglect. The notice shall also include the statewide toll
 1280  free telephone number of the central abuse hotline.
 1281         (2) Post in a prominent place at each school site and on
 1282  each school’s Internet website, if available, the policies and
 1283  procedures for reporting alleged misconduct by instructional
 1284  personnel or school administrators which affects the health,
 1285  safety, or welfare of a student; the contact person to whom the
 1286  report is made; and the penalties imposed on instructional
 1287  personnel or school administrators who fail to report suspected
 1288  or actual child abuse or alleged misconduct by other
 1289  instructional personnel or school administrators.
 1290         (3) Require the principal of the charter school or private
 1291  school, or the district school superintendent, or the
 1292  superintendent’s designee, at the request of the Department of
 1293  Children and Family Services, to act as a liaison to the
 1294  Department of Children and Family Services and the child
 1295  protection team, as defined in s. 39.01, when in a case of
 1296  suspected child abuse, abandonment, or neglect or an unlawful
 1297  sexual offense involving a child the case is referred to such a
 1298  team; except that this does not relieve or restrict the
 1299  Department of Children and Family Services from discharging its
 1300  duty and responsibility under the law to investigate and report
 1301  every suspected or actual case of child abuse, abandonment, or
 1302  neglect or unlawful sexual offense involving a child.
 1303  
 1304  The Department of Education shall develop, and publish on the
 1305  department’s Internet website, sample notices suitable for
 1306  posting in accordance with subsections (1) and (2).
 1307         Section 18. Section 1012.315, Florida Statutes, is amended
 1308  to read:
 1309         1012.315 Disqualification from employment.—A person is
 1310  ineligible for educator certification, and instructional
 1311  personnel and school administrators, as defined in s. 1012.01,
 1312  are ineligible for employment in any position that requires
 1313  direct contact with students in a district school system,
 1314  charter school, or private school that accepts scholarship
 1315  students under s. 220.187 or s. 1002.39 or s. 1002.395, if the
 1316  person, instructional personnel, or school administrator has
 1317  been convicted of:
 1318         (1) Any felony offense prohibited under any of the
 1319  following statutes:
 1320         (a) Section 393.135, relating to sexual misconduct with
 1321  certain developmentally disabled clients and reporting of such
 1322  sexual misconduct.
 1323         (b) Section 394.4593, relating to sexual misconduct with
 1324  certain mental health patients and reporting of such sexual
 1325  misconduct.
 1326         (c) Section 415.111, relating to adult abuse, neglect, or
 1327  exploitation of aged persons or disabled adults.
 1328         (d) Section 782.04, relating to murder.
 1329         (e) Section 782.07, relating to manslaughter, aggravated
 1330  manslaughter of an elderly person or disabled adult, aggravated
 1331  manslaughter of a child, or aggravated manslaughter of an
 1332  officer, a firefighter, an emergency medical technician, or a
 1333  paramedic.
 1334         (f) Section 784.021, relating to aggravated assault.
 1335         (g) Section 784.045, relating to aggravated battery.
 1336         (h) Section 784.075, relating to battery on a detention or
 1337  commitment facility staff member or a juvenile probation
 1338  officer.
 1339         (i) Section 787.01, relating to kidnapping.
 1340         (j) Section 787.02, relating to false imprisonment.
 1341         (k) Section 787.025, relating to luring or enticing a
 1342  child.
 1343         (l) Section 787.04(2), relating to leading, taking,
 1344  enticing, or removing a minor beyond the state limits, or
 1345  concealing the location of a minor, with criminal intent pending
 1346  custody proceedings.
 1347         (m) Section 787.04(3), relating to leading, taking,
 1348  enticing, or removing a minor beyond the state limits, or
 1349  concealing the location of a minor, with criminal intent pending
 1350  dependency proceedings or proceedings concerning alleged abuse
 1351  or neglect of a minor.
 1352         (n) Section 790.115(1), relating to exhibiting firearms or
 1353  weapons at a school-sponsored event, on school property, or
 1354  within 1,000 feet of a school.
 1355         (o) Section 790.115(2)(b), relating to possessing an
 1356  electric weapon or device, destructive device, or other weapon
 1357  at a school-sponsored event or on school property.
 1358         (p) Section 794.011, relating to sexual battery.
 1359         (q) Former s. 794.041, relating to sexual activity with or
 1360  solicitation of a child by a person in familial or custodial
 1361  authority.
 1362         (r) Section 794.05, relating to unlawful sexual activity
 1363  with certain minors.
 1364         (s) Section 794.08, relating to female genital mutilation.
 1365         (t) Chapter 796, relating to prostitution.
 1366         (u) Chapter 800, relating to lewdness and indecent
 1367  exposure.
 1368         (v) Section 806.01, relating to arson.
 1369         (w) Section 810.14, relating to voyeurism.
 1370         (x) Section 810.145, relating to video voyeurism.
 1371         (y) Section 812.014(6), relating to coordinating the
 1372  commission of theft in excess of $3,000.
 1373         (z) Section 812.0145, relating to theft from persons 65
 1374  years of age or older.
 1375         (aa) Section 812.019, relating to dealing in stolen
 1376  property.
 1377         (bb) Section 812.13, relating to robbery.
 1378         (cc) Section 812.131, relating to robbery by sudden
 1379  snatching.
 1380         (dd) Section 812.133, relating to carjacking.
 1381         (ee) Section 812.135, relating to home-invasion robbery.
 1382         (ff) Section 817.563, relating to fraudulent sale of
 1383  controlled substances.
 1384         (gg) Section 825.102, relating to abuse, aggravated abuse,
 1385  or neglect of an elderly person or disabled adult.
 1386         (hh) Section 825.103, relating to exploitation of an
 1387  elderly person or disabled adult.
 1388         (ii) Section 825.1025, relating to lewd or lascivious
 1389  offenses committed upon or in the presence of an elderly person
 1390  or disabled person.
 1391         (jj) Section 826.04, relating to incest.
 1392         (kk) Section 827.03, relating to child abuse, aggravated
 1393  child abuse, or neglect of a child.
 1394         (ll) Section 827.04, relating to contributing to the
 1395  delinquency or dependency of a child.
 1396         (mm) Section 827.071, relating to sexual performance by a
 1397  child.
 1398         (nn) Section 843.01, relating to resisting arrest with
 1399  violence.
 1400         (oo) Chapter 847, relating to obscenity.
 1401         (pp) Section 874.05, relating to causing, encouraging,
 1402  soliciting, or recruiting another to join a criminal street
 1403  gang.
 1404         (qq) Chapter 893, relating to drug abuse prevention and
 1405  control, if the offense was a felony of the second degree or
 1406  greater severity.
 1407         (rr) Section 916.1075, relating to sexual misconduct with
 1408  certain forensic clients and reporting of such sexual
 1409  misconduct.
 1410         (ss) Section 944.47, relating to introduction, removal, or
 1411  possession of contraband at a correctional facility.
 1412         (tt) Section 985.701, relating to sexual misconduct in
 1413  juvenile justice programs.
 1414         (uu) Section 985.711, relating to introduction, removal, or
 1415  possession of contraband at a juvenile detention facility or
 1416  commitment program.
 1417         (2) Any misdemeanor offense prohibited under any of the
 1418  following statutes:
 1419         (a) Section 784.03, relating to battery, if the victim of
 1420  the offense was a minor.
 1421         (b) Section 787.025, relating to luring or enticing a
 1422  child.
 1423         (3) Any criminal act committed in another state or under
 1424  federal law which, if committed in this state, constitutes an
 1425  offense prohibited under any statute listed in subsection (1) or
 1426  subsection (2).
 1427         (4) Any delinquent act committed in this state or any
 1428  delinquent or criminal act committed in another state or under
 1429  federal law which, if committed in this state, qualifies an
 1430  individual for inclusion on the Registered Juvenile Sex Offender
 1431  List under s. 943.0435(1)(a)1.d.
 1432         Section 19. Paragraph (e) of subsection (1) of section
 1433  1012.796, Florida Statutes, is amended to read:
 1434         1012.796 Complaints against teachers and administrators;
 1435  procedure; penalties.—
 1436         (1)
 1437         (e) If allegations arise against an employee who is
 1438  certified under s. 1012.56 and employed in an educator
 1439  certificated position in any public school, charter school or
 1440  governing board thereof, or private school that accepts
 1441  scholarship students under s. 220.187 or s. 1002.39 or s.
 1442  1002.395, the school shall file in writing with the department a
 1443  legally sufficient complaint within 30 days after the date on
 1444  which the subject matter of the complaint came to the attention
 1445  of the school. A complaint is legally sufficient if it contains
 1446  ultimate facts that show a violation has occurred as provided in
 1447  s. 1012.795 and defined by rule of the State Board of Education.
 1448  The school shall include all known information relating to the
 1449  complaint with the filing of the complaint. This paragraph does
 1450  not limit or restrict the power and duty of the department to
 1451  investigate complaints, regardless of the school’s untimely
 1452  filing, or failure to file, complaints and followup reports.
 1453         Section 20. Except as otherwise expressly provided in this
 1454  act, this act shall take effect July 1, 2010.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2019 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader