October 21, 2019
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       CS for SB 2126                                  Second Engrossed
       
       
       
       
       
       
       
       
       20102126e2
       
    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; authorizing the Department of Revenue to
   67         adopt emergency rules; providing an appropriation to
   68         the Department of Revenue to implement the act;
   69         providing effective dates.
   70  
   71  Be It Enacted by the Legislature of the State of Florida:
   72  
   73         Section 1. Section 220.187, Florida Statutes, is
   74  transferred, renumbered as section 1002.395, Florida Statutes,
   75  and amended to read:
   76         1002.395 220.187Florida Tax Credit Scholarship Program
   77  Credits for contributions to nonprofit scholarship-funding
   78  organizations.—
   79         (1) FINDINGS AND PURPOSE.—
   80         (a) The Legislature finds that:
   81         1. It has the inherent power to determine subjects of
   82  taxation for general or particular public purposes.
   83         2. Expanding educational opportunities and improving the
   84  quality of educational services within the state are valid
   85  public purposes that the Legislature may promote using its
   86  sovereign power to determine subjects of taxation and exemptions
   87  from taxation.
   88         3. Ensuring that all parents, regardless of means, may
   89  exercise and enjoy their basic right to educate their children
   90  as they see fit is a valid public purpose that the Legislature
   91  may promote using its sovereign power to determine subjects of
   92  taxation and exemptions from taxation.
   93         4. Expanding educational opportunities and the healthy
   94  competition they promote are critical to improving the quality
   95  of education in the state and to ensuring that all children
   96  receive the high-quality education to which they are entitled.
   97         (b) The purpose of this section is to:
   98         1. Enable taxpayers to make private, voluntary
   99  contributions to nonprofit scholarship-funding organizations in
  100  order to promote the general welfare.
  101         2. Provide taxpayers who wish to help parents with limited
  102  resources exercise their basic right to educate their children
  103  as they see fit with a means to do so.
  104         3. Promote the general welfare by expanding educational
  105  opportunities for children of families that have limited
  106  financial resources.
  107         4. Enable children in this state to achieve a greater level
  108  of excellence in their education.
  109         5. Improve the quality of education in this state, both by
  110  expanding educational opportunities for children and by creating
  111  incentives for schools to achieve excellence.
  112         (2) DEFINITIONS.—As used in this section, the term:
  113         (a) “Annual tax credit amount” means, for any state fiscal
  114  year, the sum of the amount of tax credits approved under
  115  paragraph (5)(b), including tax credits to be taken under s.
  116  220.1875 or s. 624.51055, which are approved for a taxpayer
  117  whose taxable year begins on or after January 1 of the calendar
  118  year preceding the start of the applicable state fiscal year.
  119         (b)(a) “Department” means the Department of Revenue.
  120         (c)(b) “Direct certification list” means the certified list
  121  of children who qualify for the Food Stamp Program, the
  122  Temporary Assistance to Needy Families Program, or the Food
  123  Distribution Program on Indian Reservations provided to the
  124  Department of Education by the Department of Children and Family
  125  Services.
  126         (d) “Division” means the Division of Alcoholic Beverages
  127  and Tobacco of the Department of Business and Professional
  128  Regulation.
  129         (e)(c) “Eligible contribution” means a monetary
  130  contribution from a taxpayer, subject to the restrictions
  131  provided in this section, to an eligible nonprofit scholarship
  132  funding organization. The taxpayer making the contribution may
  133  not designate a specific child as the beneficiary of the
  134  contribution.
  135         (f)(d) “Eligible nonprofit scholarship-funding
  136  organization” means a charitable organization that:
  137         1. Is exempt from federal income tax pursuant to s.
  138  501(c)(3) of the Internal Revenue Code;
  139         2. Is a Florida entity formed under chapter 607, chapter
  140  608, or chapter 617 and whose principal office is located in the
  141  state; and
  142         3. Complies with the provisions of subsection (6).
  143         (g)(e) “Eligible private school” means a private school, as
  144  defined in s. 1002.01(2), located in Florida which offers an
  145  education to students in any grades K-12 and that meets the
  146  requirements in subsection (8).
  147         (h)(f) “Owner or operator” includes:
  148         1. An owner, president, officer, or director of an eligible
  149  nonprofit scholarship-funding organization or a person with
  150  equivalent decisionmaking authority over an eligible nonprofit
  151  scholarship-funding organization.
  152         2. An owner, operator, superintendent, or principal of an
  153  eligible private school or a person with equivalent
  154  decisionmaking authority over an eligible private school.
  155         (i) “Tax credit cap amount” means the maximum annual tax
  156  credit amount that the department may approve in a state fiscal
  157  year.
  158         (j) “Unweighted FTE funding amount” means the statewide
  159  average total funds per unweighted full-time equivalent funding
  160  amount that is incorporated by reference in the General
  161  Appropriations Act, or any subsequent special appropriations
  162  act, for the applicable state fiscal year.
  163         (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.—
  164         (a) The Florida Tax Credit Scholarship Program is
  165  established.
  166         (b) Contingent upon available funds:
  167         1. A student is eligible for a Florida tax credit
  168  scholarship under this section or s. 624.51055 if the student
  169  qualifies for free or reduced-price school lunches under the
  170  National School Lunch Act or is on the direct certification list
  171  and:
  172         a.(a) Was counted as a full-time equivalent student during
  173  the previous state fiscal year for purposes of state per-student
  174  funding;
  175         b.(b) Received a scholarship from an eligible nonprofit
  176  scholarship-funding organization or from the State of Florida
  177  during the previous school year;
  178         c.(c) Is eligible to enter kindergarten or first grade; or
  179         d.(d) Is currently placed, or during the previous state
  180  fiscal year was placed, in foster care as defined in s. 39.01.
  181         2.Contingent upon available funds, A student may continue
  182  in the scholarship program as long as the student’s household
  183  income level does not exceed 230 200 percent of the federal
  184  poverty level.
  185         3. A sibling of a student who is continuing in the
  186  scholarship program and who resides in the same household as the
  187  student shall also be eligible as a first-time tax credit
  188  scholarship recipient if the sibling meets one or more of the
  189  criteria specified in subparagraph 1. and as long as the
  190  student’s and sibling’s household income level does not exceed
  191  230 200 percent of the federal poverty level.
  192         (c) Household income for purposes of a student who is
  193  currently in foster care as defined in s. 39.01 shall consist
  194  only of the income that may be considered in determining whether
  195  he or she qualifies for free or reduced-price school lunches
  196  under the National School Lunch Act.
  197         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
  198  a scholarship while he or she is:
  199         (a) Enrolled in a school operating for the purpose of
  200  providing educational services to youth in Department of
  201  Juvenile Justice commitment programs;
  202         (b) Receiving a scholarship from another eligible nonprofit
  203  scholarship-funding organization under this section;
  204         (c) Receiving an educational scholarship pursuant to
  205  chapter 1002;
  206         (d) Participating in a home education program as defined in
  207  s. 1002.01(1);
  208         (e) Participating in a private tutoring program pursuant to
  209  s. 1002.43;
  210         (f) Participating in a virtual school, correspondence
  211  school, or distance learning program that receives state funding
  212  pursuant to the student’s participation unless the participation
  213  is limited to no more than two courses per school year; or
  214         (g) Enrolled in the Florida School for the Deaf and the
  215  Blind.
  216         (5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS;
  217  LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.—
  218         (a)1. The tax credit cap amount is $140 million in the
  219  2010-2011 state fiscal year.
  220         2.In the 2011-2012 state fiscal year and each state fiscal
  221  year thereafter, the tax credit cap amount is the tax credit cap
  222  amount in the prior state fiscal year. However, in any state
  223  fiscal year when the annual tax credit amount for the prior
  224  state fiscal year is equal to or greater than 90 percent of the
  225  tax credit cap amount applicable to that state fiscal year, the
  226  tax credit cap amount shall increase by 25 percent. The
  227  department shall publish on its website information identifying
  228  the tax credit cap amount when it is increased pursuant to this
  229  subparagraph. There is allowed a credit of 100 percent of an
  230  eligible contribution against any tax due for a taxable year
  231  under this chapter. However, such a credit may not exceed 75
  232  percent of the tax due under this chapter for the taxable year,
  233  after the application of any other allowable credits by the
  234  taxpayer. The credit granted by this section shall be reduced by
  235  the difference between the amount of federal corporate income
  236  tax taking into account the credit granted by this section and
  237  the amount of federal corporate income tax without application
  238  of the credit granted by this section.
  239         (b) A taxpayer may submit an application to the department
  240  for a tax credit or credits under one or more of s. 211.0251, s.
  241  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The
  242  taxpayer shall specify in the application each tax for which the
  243  taxpayer requests a credit and the applicable taxable year for a
  244  credit under s. 220.1875 or s. 624.51055 or the applicable state
  245  fiscal year for a credit under s. 211.0251, s. 212.1831, or s.
  246  561.1211. The department shall approve tax credits on a first
  247  come, first-served basis and must obtain the division’s approval
  248  prior to approving a tax credit under s. 561.1211. For each
  249  state fiscal year, the total amount of tax credits and
  250  carryforward of tax credits which may be granted under this
  251  section and s. 624.51055 is $118 million.
  252         (c) If a tax credit approved under paragraph (b)is not
  253  fully used within the specified state fiscal year for credits
  254  under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes
  255  due for the specified taxable year for credits under s. 220.1875
  256  or s. 624.51055 because of insufficient tax liability on the
  257  part of the taxpayer, the unused amount may be carried forward
  258  for a period not to exceed 3 years. However, any taxpayer that
  259  seeks to carry forward an unused amount of tax credit must
  260  submit an application to the department for approval of the
  261  carryforward tax credit in the year that the taxpayer intends to
  262  use the carryforward. The department must obtain the division’s
  263  approval prior to approving the carryforward of a tax credit
  264  under s. 561.1211. A taxpayer who files a Florida consolidated
  265  return as a member of an affiliated group pursuant to s.
  266  220.131(1) may be allowed the credit on a consolidated return
  267  basis; however, the total credit taken by the affiliated group
  268  is subject to the limitation established under paragraph (a).
  269         (d) A taxpayer may not convey, assign, or transfer an
  270  approved tax credit or a carryforward tax credit to another
  271  entity unless all of the assets of the taxpayer are conveyed,
  272  assigned, or transferred in the same transaction.
  273         (e)(d)Within any state fiscal year Effective for tax years
  274  beginning January 1, 2006, a taxpayer may rescind all or part of
  275  a its allocated tax credit approved under paragraph (b) this
  276  section. The amount rescinded shall become available for
  277  purposes of the cap for that state fiscal year under this
  278  section to another an eligible taxpayer as approved by the
  279  department if the taxpayer receives notice from the department
  280  that the rescindment has been accepted by the department and the
  281  taxpayer has not previously rescinded any or all of its tax
  282  credits approved credit allocation under paragraph (b) this
  283  section more than once in the previous 3 tax years. The
  284  department must obtain the division’s approval prior to
  285  accepting the rescindment of a tax credit under s. 561.1211. Any
  286  amount rescinded under this paragraph shall become available to
  287  an eligible taxpayer on a first-come, first-served basis based
  288  on tax credit applications received after the date the
  289  rescindment is accepted by the department.
  290         (e) A taxpayer who is eligible to receive the credit
  291  provided for in s. 624.51055 is not eligible to receive the
  292  credit provided by this section.
  293         (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
  294  ORGANIZATIONS.—An eligible nonprofit scholarship-funding
  295  organization:
  296         (a) Must comply with the antidiscrimination provisions of
  297  42 U.S.C. s. 2000d.
  298         (b) Must comply with the following background check
  299  requirements:
  300         1. All owners and operators as defined in subparagraph
  301  (2)(h)(f)1. are, upon employment or engagement to provide
  302  services, subject to level 2 background screening as provided
  303  under chapter 435. The fingerprints for the background screening
  304  must be electronically submitted to the Department of Law
  305  Enforcement and can be taken by an authorized law enforcement
  306  agency or by an employee of the eligible nonprofit scholarship
  307  funding organization or a private company who is trained to take
  308  fingerprints. However, the complete set of fingerprints of an
  309  owner or operator may not be taken by the owner or operator. The
  310  results of the state and national criminal history check shall
  311  be provided to the Department of Education for screening under
  312  chapter 435. The cost of the background screening may be borne
  313  by the eligible nonprofit scholarship-funding organization or
  314  the owner or operator.
  315         2. Every 5 years following employment or engagement to
  316  provide services or association with an eligible nonprofit
  317  scholarship-funding organization, each owner or operator must
  318  meet level 2 screening standards as described in s. 435.04, at
  319  which time the nonprofit scholarship-funding organization shall
  320  request the Department of Law Enforcement to forward the
  321  fingerprints to the Federal Bureau of Investigation for level 2
  322  screening. If the fingerprints of an owner or operator are not
  323  retained by the Department of Law Enforcement under subparagraph
  324  3., the owner or operator must electronically file a complete
  325  set of fingerprints with the Department of Law Enforcement. Upon
  326  submission of fingerprints for this purpose, the eligible
  327  nonprofit scholarship-funding organization shall request that
  328  the Department of Law Enforcement forward the fingerprints to
  329  the Federal Bureau of Investigation for level 2 screening, and
  330  the fingerprints shall be retained by the Department of Law
  331  Enforcement under subparagraph 3.
  332         3. Beginning July 1, 2007, all fingerprints submitted to
  333  the Department of Law Enforcement as required by this paragraph
  334  must be retained by the Department of Law Enforcement in a
  335  manner approved by rule and entered in the statewide automated
  336  fingerprint identification system authorized by s. 943.05(2)(b).
  337  The fingerprints must thereafter be available for all purposes
  338  and uses authorized for arrest fingerprint cards entered in the
  339  statewide automated fingerprint identification system pursuant
  340  to s. 943.051.
  341         4. Beginning July 1, 2007, the Department of Law
  342  Enforcement shall search all arrest fingerprint cards received
  343  under s. 943.051 against the fingerprints retained in the
  344  statewide automated fingerprint identification system under
  345  subparagraph 3. Any arrest record that is identified with an
  346  owner’s or operator’s fingerprints must be reported to the
  347  Department of Education. The Department of Education shall
  348  participate in this search process by paying an annual fee to
  349  the Department of Law Enforcement and by informing the
  350  Department of Law Enforcement of any change in the employment,
  351  engagement, or association status of the owners or operators
  352  whose fingerprints are retained under subparagraph 3. The
  353  Department of Law Enforcement shall adopt a rule setting the
  354  amount of the annual fee to be imposed upon the Department of
  355  Education for performing these services and establishing the
  356  procedures for the retention of owner and operator fingerprints
  357  and the dissemination of search results. The fee may be borne by
  358  the owner or operator of the nonprofit scholarship-funding
  359  organization.
  360         5. A nonprofit scholarship-funding organization whose owner
  361  or operator fails the level 2 background screening shall not be
  362  eligible to provide scholarships under this section.
  363         6. A nonprofit scholarship-funding organization whose owner
  364  or operator in the last 7 years has filed for personal
  365  bankruptcy or corporate bankruptcy in a corporation of which he
  366  or she owned more than 20 percent shall not be eligible to
  367  provide scholarships under this section.
  368         (c) Must not have an owner or operator who owns or operates
  369  an eligible private school that is participating in the
  370  scholarship program.
  371         (d) Must provide scholarships, from eligible contributions,
  372  to eligible students for the cost of:
  373         1. Tuition and fees for an eligible private school; or
  374         2. Transportation to a Florida public school that is
  375  located outside the district in which the student resides or to
  376  a lab school as defined in s. 1002.32.
  377         (e) Must give priority to eligible students who received a
  378  scholarship from an eligible nonprofit scholarship-funding
  379  organization or from the State of Florida during the previous
  380  school year.
  381         (f) Must provide a scholarship to an eligible student on a
  382  first-come, first-served basis unless the student qualifies for
  383  priority pursuant to paragraph (e).
  384         (g) May not restrict or reserve scholarships for use at a
  385  particular private school or provide scholarships to a child of
  386  an owner or operator.
  387         (h) Must allow an eligible student to attend any eligible
  388  private school and must allow a parent to transfer a scholarship
  389  during a school year to any other eligible private school of the
  390  parent’s choice.
  391         (i)1. May use up to 3 percent of eligible contributions
  392  received during the state fiscal year in which such
  393  contributions are collected for administrative expenses if the
  394  organization has operated under this section for at least 3
  395  state fiscal years and did not have any negative financial
  396  findings in its most recent audit under paragraph (l). Such
  397  administrative expenses must be reasonable and necessary for the
  398  organization’s management and distribution of eligible
  399  contributions under this section. No more than one-third of the
  400  funds authorized for administrative expenses under this
  401  subparagraph may be used for expenses related to the recruitment
  402  of contributions from taxpayers.
  403         2. Must expend for annual or partial-year scholarships an
  404  amount equal to or greater than 75 percent of the net eligible
  405  contributions remaining after administrative expenses during the
  406  state fiscal year in which such contributions are collected. No
  407  more than 25 percent of such net eligible contributions may be
  408  carried forward to the following state fiscal year. Any amounts
  409  carried forward shall be expended for annual or partial-year
  410  scholarships in the following state fiscal year. Net eligible
  411  contributions remaining on June 30 of each year that are in
  412  excess of the 25 percent that may be carried forward shall be
  413  returned to the State Treasury for deposit in the General
  414  Revenue Fund.
  415         3. Must, before granting a scholarship for an academic
  416  year, document each scholarship student’s eligibility for that
  417  academic year. A scholarship-funding organization may not grant
  418  multiyear scholarships in one approval process.
  419         (j) Must maintain separate accounts for scholarship funds
  420  and operating funds.
  421         (k) With the prior approval of the Department of Education,
  422  may transfer funds to another eligible nonprofit scholarship
  423  funding organization if additional funds are required to meet
  424  scholarship demand at the receiving nonprofit scholarship
  425  funding organization. A transfer shall be limited to the greater
  426  of $500,000 or 20 percent of the total contributions received by
  427  the nonprofit scholarship-funding organization making the
  428  transfer. All transferred funds must be deposited by the
  429  receiving nonprofit scholarship-funding organization into its
  430  scholarship accounts. All transferred amounts received by any
  431  nonprofit scholarship-funding organization must be separately
  432  disclosed in the annual financial and compliance audit required
  433  in this section.
  434         (l) Must provide to the Auditor General and the Department
  435  of Education an annual financial and compliance audit of its
  436  accounts and records conducted by an independent certified
  437  public accountant and in accordance with rules adopted by the
  438  Auditor General. The audit must be conducted in compliance with
  439  generally accepted auditing standards and must include a report
  440  on financial statements presented in accordance with generally
  441  accepted accounting principles set forth by the American
  442  Institute of Certified Public Accountants for not-for-profit
  443  organizations and a determination of compliance with the
  444  statutory eligibility and expenditure requirements set forth in
  445  this section. Audits must be provided to the Auditor General and
  446  the Department of Education within 180 days after completion of
  447  the eligible nonprofit scholarship-funding organization’s fiscal
  448  year.
  449         (m) Must prepare and submit quarterly reports to the
  450  Department of Education pursuant to paragraph (9)(m). In
  451  addition, an eligible nonprofit scholarship-funding organization
  452  must submit in a timely manner any information requested by the
  453  Department of Education relating to the scholarship program.
  454         (n)1.a. Must participate in the joint development of
  455  agreed-upon procedures to be performed by an independent
  456  certified public accountant as required under paragraph (8)(e)
  457  if the scholarship-funding organization provided more than
  458  $250,000 in scholarship funds to an eligible private school
  459  under this section during the 2009-2010 state fiscal year. The
  460  agreed-upon procedures must uniformly apply to all private
  461  schools and must determine, at a minimum, whether the private
  462  school has been verified as eligible by the Department of
  463  Education under paragraph (9)(c); has an adequate accounting
  464  system, system of financial controls, and process for deposit
  465  and classification of scholarship funds; and has properly
  466  expended scholarship funds for education-related expenses.
  467  During the development of the procedures, the participating
  468  scholarship-funding organizations shall specify guidelines
  469  governing the materiality of exceptions that may be found during
  470  the accountant’s performance of the procedures. The procedures
  471  and guidelines shall be provided to private schools and the
  472  Commissioner of Education by March 15, 2011.
  473         b. Must participate in a joint review of the agreed-upon
  474  procedures and guidelines developed under sub-subparagraph a.,
  475  by February 2013 and biennially thereafter, if the scholarship
  476  funding organization provided more than $250,000 in scholarship
  477  funds to an eligible private school under this section during
  478  the state fiscal year preceding the biennial review. If the
  479  procedures and guidelines are revised, the revisions must be
  480  provided to private schools and the Commissioner of Education by
  481  March 15, 2013, and biennially thereafter.
  482         c. Must monitor the compliance of a private school with
  483  paragraph (8)(e) if the scholarship-funding organization
  484  provided the majority of the scholarship funding to the school.
  485  For each private school subject to paragraph (8)(e), the
  486  appropriate scholarship-funding organization shall notify the
  487  Commissioner of Education by October 30, 2011, and annually
  488  thereafter of:
  489         (I) A private school’s failure to submit a report required
  490  under paragraph (8)(e); or
  491         (II) Any material exceptions set forth in the report
  492  required under paragraph (8)(e).
  493         2. Must seek input from the accrediting associations that
  494  are members of the Florida Association of Academic Nonpublic
  495  Schools when jointly developing the agreed-upon procedures and
  496  guidelines under sub-subparagraph 1.a. and conducting a review
  497  of those procedures and guidelines under sub-subparagraph 1.b.
  498  
  499  Any and all information and documentation provided to the
  500  Department of Education and the Auditor General relating to the
  501  identity of a taxpayer that provides an eligible contribution
  502  under this section shall remain confidential at all times in
  503  accordance with s. 213.053.
  504         (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
  505  PARTICIPATION.—
  506         (a) The parent must select an eligible private school and
  507  apply for the admission of his or her child.
  508         (b) The parent must inform the child’s school district when
  509  the parent withdraws his or her child to attend an eligible
  510  private school.
  511         (c) Any student participating in the scholarship program
  512  must remain in attendance throughout the school year unless
  513  excused by the school for illness or other good cause.
  514         (d) Each parent and each student has an obligation to the
  515  private school to comply with the private school’s published
  516  policies.
  517         (e) The parent shall ensure that the student participating
  518  in the scholarship program takes the norm-referenced assessment
  519  offered by the private school. The parent may also choose to
  520  have the student participate in the statewide assessments
  521  pursuant to s. 1008.22. If the parent requests that the student
  522  participating in the scholarship program take statewide
  523  assessments pursuant to s. 1008.22, the parent is responsible
  524  for transporting the student to the assessment site designated
  525  by the school district.
  526         (f) Upon receipt of a scholarship warrant from the eligible
  527  nonprofit scholarship-funding organization, the parent to whom
  528  the warrant is made must restrictively endorse the warrant to
  529  the private school for deposit into the account of the private
  530  school. The parent may not designate any entity or individual
  531  associated with the participating private school as the parent’s
  532  attorney in fact to endorse a scholarship warrant. A participant
  533  who fails to comply with this paragraph forfeits the
  534  scholarship.
  535         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
  536  private school may be sectarian or nonsectarian and must:
  537         (a) Comply with all requirements for private schools
  538  participating in state school choice scholarship programs
  539  pursuant to s. 1002.421.
  540         (b) Provide to the eligible nonprofit scholarship-funding
  541  organization, upon request, all documentation required for the
  542  student’s participation, including the private school’s and
  543  student’s fee schedules.
  544         (c) Be academically accountable to the parent for meeting
  545  the educational needs of the student by:
  546         1. At a minimum, annually providing to the parent a written
  547  explanation of the student’s progress.
  548         2. Annually administering or making provision for students
  549  participating in the scholarship program in grades 3 through 10
  550  to take one of the nationally norm-referenced tests identified
  551  by the Department of Education. Students with disabilities for
  552  whom standardized testing is not appropriate are exempt from
  553  this requirement. A participating private school must report a
  554  student’s scores to the parent and to the independent research
  555  organization selected by the Department of Education as
  556  described in paragraph (9)(j).
  557         3. Cooperating with the scholarship student whose parent
  558  chooses to have the student participate in the statewide
  559  assessments pursuant to s. 1008.22.
  560         (d) Employ or contract with teachers who have regular and
  561  direct contact with each student receiving a scholarship under
  562  this section at the school’s physical location.
  563         (e) Annually contract with an independent certified public
  564  accountant to perform the agreed-upon procedures developed under
  565  paragraph (6)(n) and produce a report of the results if the
  566  private school receives more than $250,000 in funds from
  567  scholarships awarded under this section in the 2010-2011 state
  568  fiscal year or a state fiscal year thereafter. A private school
  569  subject to this paragraph must submit the report by September
  570  15, 2011, and annually thereafter to the scholarship-funding
  571  organization that awarded the majority of the school’s
  572  scholarship funds. The agreed-upon procedures must be conducted
  573  in accordance with attestation standards established by the
  574  American Institute of Certified Public Accountants.
  575  
  576  The inability of a private school to meet the requirements of
  577  this subsection shall constitute a basis for the ineligibility
  578  of the private school to participate in the scholarship program
  579  as determined by the Department of Education.
  580         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
  581  Education shall:
  582         (a) Annually submit to the department and division, by
  583  March 15, a list of eligible nonprofit scholarship-funding
  584  organizations that meet the requirements of paragraph (2)(f)(d).
  585         (b) Annually verify the eligibility of nonprofit
  586  scholarship-funding organizations that meet the requirements of
  587  paragraph (2)(f)(d).
  588         (c) Annually verify the eligibility of private schools that
  589  meet the requirements of subsection (8).
  590         (d) Annually verify the eligibility of expenditures as
  591  provided in paragraph (6)(d) using the audit required by
  592  paragraph (6)(l).
  593         (e) Establish a toll-free hotline that provides parents and
  594  private schools with information on participation in the
  595  scholarship program.
  596         (f) Establish a process by which individuals may notify the
  597  Department of Education of any violation by a parent, private
  598  school, or school district of state laws relating to program
  599  participation. The Department of Education shall conduct an
  600  inquiry of any written complaint of a violation of this section,
  601  or make a referral to the appropriate agency for an
  602  investigation, if the complaint is signed by the complainant and
  603  is legally sufficient. A complaint is legally sufficient if it
  604  contains ultimate facts that show that a violation of this
  605  section or any rule adopted by the State Board of Education has
  606  occurred. In order to determine legal sufficiency, the
  607  Department of Education may require supporting information or
  608  documentation from the complainant. A department inquiry is not
  609  subject to the requirements of chapter 120.
  610         (g) Require an annual, notarized, sworn compliance
  611  statement by participating private schools certifying compliance
  612  with state laws and shall retain such records.
  613         (h) Cross-check the list of participating scholarship
  614  students with the public school enrollment lists to avoid
  615  duplication.
  616         (i) Maintain a list of nationally norm-referenced tests
  617  identified for purposes of satisfying the testing requirement in
  618  subparagraph (8)(c)2. The tests must meet industry standards of
  619  quality in accordance with State Board of Education rule.
  620         (j) Select an independent research organization, which may
  621  be a public or private entity or university, to which
  622  participating private schools must report the scores of
  623  participating students on the nationally norm-referenced tests
  624  administered by the private school in grades 3 through 10.
  625         1. The independent research organization must annually
  626  report to the Department of Education on the year-to-year
  627  learning gains improvements of participating students:
  628         a. On a statewide basis. The report shall also include, to
  629  the extent possible, a comparison of these learning gains to the
  630  statewide learning gains of public school students with
  631  socioeconomic backgrounds similar to those of students
  632  participating in the scholarship program. The independent
  633  research organization must analyze and report student
  634  performance data in a manner that protects the rights of
  635  students and parents as mandated in 20 U.S.C. s. 1232g, the
  636  Family Educational Rights and Privacy Act, and must not
  637  disaggregate data to a level that will disclose the academic
  638  level of individual students or of individual schools. To the
  639  extent possible, the independent research organization must
  640  accumulate historical performance data on students from the
  641  Department of Education and private schools to describe baseline
  642  performance and to conduct longitudinal studies. To minimize
  643  costs and reduce time required for the independent research
  644  organization’s third-party analysis and evaluation, the
  645  Department of Education shall conduct analyses of matched
  646  students from public school assessment data and calculate
  647  control group learning gains using an agreed-upon methodology
  648  outlined in the contract with the independent research
  649  organization; and third-party evaluator
  650         b. According to each participating private school in which
  651  there are at least 30 participating students who have scores for
  652  tests administered during or after the 2009-2010 school year for
  653  2 consecutive years at that private school.
  654         2. The sharing and reporting of student learning gain data
  655  under this paragraph must be in accordance with requirements of
  656  20 U.S.C. s. 1232g, the Family Educational Rights and Privacy
  657  Act, and shall be for the sole purpose of creating the annual
  658  report required by subparagraph 1 conducting the evaluation. All
  659  parties must preserve the confidentiality of such information as
  660  required by law. The annual report must not disaggregate data to
  661  a level that will identify individual participating schools,
  662  except as required under sub-subparagraph 1.b., or disclose the
  663  academic level of individual students.
  664         3. The annual report required by subparagraph 1. shall be
  665  published by the Department of Education on its website.
  666         (k) Notify an eligible nonprofit scholarship-funding
  667  organization of any of the organization’s identified students
  668  who are receiving educational scholarships pursuant to chapter
  669  1002.
  670         (l) Notify an eligible nonprofit scholarship-funding
  671  organization of any of the organization’s identified students
  672  who are receiving tax credit scholarships from other eligible
  673  nonprofit scholarship-funding organizations.
  674         (m) Require quarterly reports by an eligible nonprofit
  675  scholarship-funding organization regarding the number of
  676  students participating in the scholarship program, the private
  677  schools at which the students are enrolled, and other
  678  information deemed necessary by the Department of Education.
  679         (n)1. Conduct random site visits to private schools
  680  participating in the Florida Tax Credit Scholarship Program. The
  681  purpose of the site visits is solely to verify the information
  682  reported by the schools concerning the enrollment and attendance
  683  of students, the credentials of teachers, background screening
  684  of teachers, and teachers’ fingerprinting results. The
  685  Department of Education may not make more than seven random site
  686  visits each year and may not make more than one random site
  687  visit each year to the same private school.
  688         2. Annually, by December 15, report to the Governor, the
  689  President of the Senate, and the Speaker of the House of
  690  Representatives the Department of Education’s actions with
  691  respect to implementing accountability in the scholarship
  692  program under this section and s. 1002.421, any substantiated
  693  allegations or violations of law or rule by an eligible private
  694  school under this program concerning the enrollment and
  695  attendance of students, the credentials of teachers, background
  696  screening of teachers, and teachers’ fingerprinting results and
  697  the corrective action taken by the Department of Education.
  698         (o) Provide a process to match the direct certification
  699  list with the scholarship application data submitted by any
  700  nonprofit scholarship-funding organization eligible to receive
  701  the 3-percent administrative allowance under paragraph (6)(i).
  702         (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—Upon
  703  the request of any eligible nonprofit scholarship-funding
  704  organization, a school district shall inform all households
  705  within the district receiving free or reduced-priced meals under
  706  the National School Lunch Act of their eligibility to apply for
  707  a tax credit scholarship. The form of such notice shall be
  708  provided by the eligible nonprofit scholarship-funding
  709  organization, and the district shall include the provided form,
  710  if requested by the organization, in any normal correspondence
  711  with eligible households. If an eligible nonprofit scholarship
  712  funding organization requests a special communication to be
  713  issued to households within the district receiving free or
  714  reduced-price meals under the National School Lunch Act, the
  715  organization shall reimburse the district for the cost of
  716  postage. Such notice is limited to once a year.
  717         (11) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
  718         (a)1. The Commissioner of Education shall deny, suspend, or
  719  revoke a private school’s participation in the scholarship
  720  program if it is determined that the private school has failed
  721  to comply with the provisions of this section. However, in
  722  instances in which the noncompliance is correctable within a
  723  reasonable amount of time and in which the health, safety, or
  724  welfare of the students is not threatened, the commissioner may
  725  issue a notice of noncompliance that shall provide the private
  726  school with a timeframe within which to provide evidence of
  727  compliance prior to taking action to suspend or revoke the
  728  private school’s participation in the scholarship program.
  729         2. The Commissioner of Education may deny, suspend, or
  730  revoke a private school’s participation in the scholarship
  731  program if the commissioner determines that an owner or operator
  732  of the private school is operating or has operated an
  733  educational institution in this state or another state or
  734  jurisdiction in a manner contrary to the health, safety, or
  735  welfare of the public. In making this determination, the
  736  commissioner may consider factors that include, but are not
  737  limited to, acts or omissions by an owner or operator that led
  738  to a previous denial or revocation of participation in an
  739  education scholarship program; an owner’s or operator’s failure
  740  to reimburse the Department of Education for scholarship funds
  741  improperly received or retained by a school; imposition of a
  742  prior criminal or civil administrative sanction related to an
  743  owner’s or operator’s management or operation of an educational
  744  institution; or other types of criminal proceedings in which the
  745  owner or operator was found guilty of, regardless of
  746  adjudication, or entered a plea of nolo contendere or guilty to,
  747  any offense involving fraud, deceit, dishonesty, or moral
  748  turpitude.
  749         (b) The commissioner’s determination is subject to the
  750  following:
  751         1. If the commissioner intends to deny, suspend, or revoke
  752  a private school’s participation in the scholarship program, the
  753  Department of Education shall notify the private school of such
  754  proposed action in writing by certified mail and regular mail to
  755  the private school’s address of record with the Department of
  756  Education. The notification shall include the reasons for the
  757  proposed action and notice of the timelines and procedures set
  758  forth in this paragraph.
  759         2. The private school that is adversely affected by the
  760  proposed action shall have 15 days from receipt of the notice of
  761  proposed action to file with the Department of Education’s
  762  agency clerk a request for a proceeding pursuant to ss. 120.569
  763  and 120.57. If the private school is entitled to a hearing under
  764  s. 120.57(1), the Department of Education shall forward the
  765  request to the Division of Administrative Hearings.
  766         3. Upon receipt of a request referred pursuant to this
  767  paragraph, the director of the Division of Administrative
  768  Hearings shall expedite the hearing and assign an administrative
  769  law judge who shall commence a hearing within 30 days after the
  770  receipt of the formal written request by the division and enter
  771  a recommended order within 30 days after the hearing or within
  772  30 days after receipt of the hearing transcript, whichever is
  773  later. Each party shall be allowed 10 days in which to submit
  774  written exceptions to the recommended order. A final order shall
  775  be entered by the agency within 30 days after the entry of a
  776  recommended order. The provisions of this subparagraph may be
  777  waived upon stipulation by all parties.
  778         (c) The commissioner may immediately suspend payment of
  779  scholarship funds if it is determined that there is probable
  780  cause to believe that there is:
  781         1. An imminent threat to the health, safety, and welfare of
  782  the students; or
  783         2. Fraudulent activity on the part of the private school.
  784  Notwithstanding s. 1002.22, in incidents of alleged fraudulent
  785  activity pursuant to this section, the Department of Education’s
  786  Office of Inspector General is authorized to release personally
  787  identifiable records or reports of students to the following
  788  persons or organizations:
  789         a. A court of competent jurisdiction in compliance with an
  790  order of that court or the attorney of record in accordance with
  791  a lawfully issued subpoena, consistent with the Family
  792  Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
  793         b. A person or entity authorized by a court of competent
  794  jurisdiction in compliance with an order of that court or the
  795  attorney of record pursuant to a lawfully issued subpoena,
  796  consistent with the Family Educational Rights and Privacy Act,
  797  20 U.S.C. s. 1232g.
  798         c. Any person, entity, or authority issuing a subpoena for
  799  law enforcement purposes when the court or other issuing agency
  800  has ordered that the existence or the contents of the subpoena
  801  or the information furnished in response to the subpoena not be
  802  disclosed, consistent with the Family Educational Rights and
  803  Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
  804  
  805  The commissioner’s order suspending payment pursuant to this
  806  paragraph may be appealed pursuant to the same procedures and
  807  timelines as the notice of proposed action set forth in
  808  paragraph (b).
  809         (12) SCHOLARSHIP AMOUNT AND PAYMENT.—
  810         (a)1. Except as provided in subparagraph 2., the amount of
  811  a scholarship provided to any student for any single school year
  812  by an eligible nonprofit scholarship-funding organization from
  813  eligible contributions shall be for total costs authorized under
  814  paragraph (6)(d), not to exceed the following annual limits,
  815  which shall be determined as follows:
  816         a.1.Three thousand nine hundred fifty dollars For a
  817  scholarship awarded to a student enrolled in an eligible private
  818  school: for
  819         (I) For the 2009-2010 state fiscal year, the limit shall be
  820  $3,950 the 2008-2009 state fiscal year and each fiscal year
  821  thereafter.
  822         (II) For the 2010-2011 state fiscal year, the limit shall
  823  be 60 percent of the unweighted FTE funding amount for that
  824  year.
  825         (III) For the 2011-2012 state fiscal year and thereafter,
  826  the limit shall be determined by multiplying the unweighted FTE
  827  funding amount in that state fiscal year by the percentage used
  828  to determine the limit in the prior state fiscal year. However,
  829  in each state fiscal year that the tax credit cap amount
  830  increases pursuant to subparagraph (5)(a)2., the prior year
  831  percentage shall be increased by 4 percentage points and the
  832  increased percentage shall be used to determine the limit for
  833  that state fiscal year. If the percentage so calculated reaches
  834  80 percent in a state fiscal year, no further increase in the
  835  percentage is allowed and the limit shall be 80 percent of the
  836  unweighted FTE funding amount for that state fiscal year and
  837  thereafter.
  838         b.2.Five hundred dollars For a scholarship awarded to a
  839  student enrolled in a Florida public school that is located
  840  outside the district in which the student resides or in a lab
  841  school as defined in s. 1002.32, the limit shall be $500.
  842         2. The annual limit for a scholarship under sub
  843  subparagraph 1.a. shall be reduced by:
  844         a. Twenty-five percent if the student’s household income
  845  level is equal to or greater than 200 percent, but less than 215
  846  percent, of the federal poverty level.
  847         b. Fifty percent if the student’s household income level is
  848  equal to or greater than 215 percent, but equal to or less than
  849  230 percent, of the federal poverty level.
  850         (b) Payment of the scholarship by the eligible nonprofit
  851  scholarship-funding organization shall be by individual warrant
  852  made payable to the student’s parent. If the parent chooses that
  853  his or her child attend an eligible private school, the warrant
  854  must be delivered by the eligible nonprofit scholarship-funding
  855  organization to the private school of the parent’s choice, and
  856  the parent shall restrictively endorse the warrant to the
  857  private school. An eligible nonprofit scholarship-funding
  858  organization shall ensure that the parent to whom the warrant is
  859  made restrictively endorsed the warrant to the private school
  860  for deposit into the account of the private school.
  861         (c) An eligible nonprofit scholarship-funding organization
  862  shall obtain verification from the private school of a student’s
  863  continued attendance at the school for each period covered by a
  864  scholarship payment.
  865         (d) Payment of the scholarship shall be made by the
  866  eligible nonprofit scholarship-funding organization no less
  867  frequently than on a quarterly basis.
  868         (13) ADMINISTRATION; RULES.—
  869         (a) If the credit granted pursuant to this section is not
  870  fully used in any one year because of insufficient tax liability
  871  on the part of the corporation, the unused amount may be carried
  872  forward for a period not to exceed 3 years; however, any
  873  taxpayer that seeks to carry forward an unused amount of tax
  874  credit must submit an application for allocation of tax credits
  875  or carryforward credits as required in paragraph (d) in the year
  876  that the taxpayer intends to use the carryforward. This
  877  carryforward applies to all approved contributions made after
  878  January 1, 2002. A taxpayer may not convey, assign, or transfer
  879  the credit authorized by this section to another entity unless
  880  all of the assets of the taxpayer are conveyed, assigned, or
  881  transferred in the same transaction.
  882         (b) An application for a tax credit pursuant to this
  883  section shall be submitted to the department on forms
  884  established by rule of the department.
  885         (a)(c) The department, the division, and the Department of
  886  Education shall develop a cooperative agreement to assist in the
  887  administration of this section.
  888         (b)(d) The department shall adopt rules necessary to
  889  administer this section and ss. 211.0251, 212.1831, 220.1875,
  890  561.1211, and 624.51055, including rules establishing
  891  application forms, and procedures and governing the approval
  892  allocation of tax credits and carryforward tax credits under
  893  subsection (5), and procedures to be followed by taxpayers when
  894  claiming approved tax credits on their returns this section on a
  895  first-come, first-served basis.
  896         (c) The division shall adopt rules necessary to administer
  897  its responsibilities under this section and s. 561.1211.
  898         (d)(e) The State Board of Education shall adopt rules
  899  pursuant to ss. 120.536(1) and 120.54 to administer the
  900  responsibilities this section as it relates to the roles of the
  901  Department of Education and the Commissioner of Education under
  902  this section.
  903         (14) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible
  904  contributions received by an eligible nonprofit scholarship
  905  funding organization shall be deposited in a manner consistent
  906  with s. 17.57(2).
  907         (15) PRESERVATION OF CREDIT.—If any provision or portion of
  908  this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
  909  561.1211, or s. 624.51055 subsection (5) or the application
  910  thereof to any person or circumstance is held unconstitutional
  911  by any court or is otherwise declared invalid, the
  912  unconstitutionality or invalidity shall not affect any credit
  913  earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
  914  or s. 624.51055 subsection (5) by any taxpayer with respect to
  915  any contribution paid to an eligible nonprofit scholarship
  916  funding organization before the date of a determination of
  917  unconstitutionality or invalidity. Such credit shall be allowed
  918  at such time and in such a manner as if a determination of
  919  unconstitutionality or invalidity had not been made, provided
  920  that nothing in this subsection by itself or in combination with
  921  any other provision of law shall result in the allowance of any
  922  credit to any taxpayer in excess of one dollar of credit for
  923  each dollar paid to an eligible nonprofit scholarship-funding
  924  organization.
  925         Section 2. Effective January 1, 2011, section 211.0251,
  926  Florida Statutes, is created to read:
  927         211.0251 Credit for contributions to eligible nonprofit
  928  scholarship-funding organizations.—There is allowed a credit of
  929  100 percent of an eligible contribution made to an eligible
  930  nonprofit scholarship-funding organization under s. 1002.395
  931  against any tax due under s. 211.02 or s. 211.025. However, a
  932  credit allowed under this section may not exceed 50 percent of
  933  the tax due on the return the credit is taken. For purposes of
  934  the distributions of tax revenue under s. 211.06, the department
  935  shall disregard any tax credits allowed under this section to
  936  ensure that any reduction in tax revenue received which is
  937  attributable to the tax credits results only in a reduction in
  938  distributions to the General Revenue Fund. The provisions of s.
  939  1002.395 apply to the credit authorized by this section.
  940         Section 3. Effective January 1, 2011, section 212.1831,
  941  Florida Statutes, is created to read:
  942         212.1831 Credit for contributions to eligible nonprofit
  943  scholarship-funding organizations.—There is allowed a credit of
  944  100 percent of an eligible contribution made to an eligible
  945  nonprofit scholarship-funding organization under s. 1002.395
  946  against any tax imposed by the state and due under this chapter
  947  from a direct pay permit holder as a result of the direct pay
  948  permit held pursuant to s. 212.183. For purposes of the
  949  distributions of tax revenue under s. 212.20, the department
  950  shall disregard any tax credits allowed under this section to
  951  ensure that any reduction in tax revenue received that is
  952  attributable to the tax credits results only in a reduction in
  953  distributions to the General Revenue Fund. The provisions of s.
  954  1002.395 apply to the credit authorized by this section.
  955         Section 4. Paragraph (u) of subsection (8) of section
  956  213.053, Florida Statutes, is amended to read:
  957         213.053 Confidentiality and information sharing.—
  958         (8) Notwithstanding any other provision of this section,
  959  the department may provide:
  960         (u) Information relative to ss. 211.0251, 212.1831,
  961  220.1875, 561.1211, 624.51055, and 1002.395 s. 220.187 to the
  962  Department of Education and the Division of Alcoholic Beverages
  963  and Tobacco in the conduct of its official business.
  964  
  965  Disclosure of information under this subsection shall be
  966  pursuant to a written agreement between the executive director
  967  and the agency. Such agencies, governmental or nongovernmental,
  968  shall be bound by the same requirements of confidentiality as
  969  the Department of Revenue. Breach of confidentiality is a
  970  misdemeanor of the first degree, punishable as provided by s.
  971  775.082 or s. 775.083.
  972         Section 5. Subsection (8) of section 220.02, Florida
  973  Statutes, is amended to read:
  974         220.02 Legislative intent.—
  975         (8) It is the intent of the Legislature that credits
  976  against either the corporate income tax or the franchise tax be
  977  applied in the following order: those enumerated in s. 631.828,
  978  those enumerated in s. 220.191, those enumerated in s. 220.181,
  979  those enumerated in s. 220.183, those enumerated in s. 220.182,
  980  those enumerated in s. 220.1895, those enumerated in s. 221.02,
  981  those enumerated in s. 220.184, those enumerated in s. 220.186,
  982  those enumerated in s. 220.1845, those enumerated in s. 220.19,
  983  those enumerated in s. 220.185, those enumerated in s. 220.1875
  984  220.187, those enumerated in s. 220.192, those enumerated in s.
  985  220.193, and those enumerated in s. 288.9916.
  986         Section 6. Paragraph (a) of subsection (1) of section
  987  220.13, Florida Statutes, is amended to read:
  988         220.13 “Adjusted federal income” defined.—
  989         (1) The term “adjusted federal income” means an amount
  990  equal to the taxpayer’s taxable income as defined in subsection
  991  (2), or such taxable income of more than one taxpayer as
  992  provided in s. 220.131, for the taxable year, adjusted as
  993  follows:
  994         (a) Additions.—There shall be added to such taxable income:
  995         1. The amount of any tax upon or measured by income,
  996  excluding taxes based on gross receipts or revenues, paid or
  997  accrued as a liability to the District of Columbia or any state
  998  of the United States which is deductible from gross income in
  999  the computation of taxable income for the taxable year.
 1000         2. The amount of interest which is excluded from taxable
 1001  income under s. 103(a) of the Internal Revenue Code or any other
 1002  federal law, less the associated expenses disallowed in the
 1003  computation of taxable income under s. 265 of the Internal
 1004  Revenue Code or any other law, excluding 60 percent of any
 1005  amounts included in alternative minimum taxable income, as
 1006  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1007  taxpayer pays tax under s. 220.11(3).
 1008         3. In the case of a regulated investment company or real
 1009  estate investment trust, an amount equal to the excess of the
 1010  net long-term capital gain for the taxable year over the amount
 1011  of the capital gain dividends attributable to the taxable year.
 1012         4. That portion of the wages or salaries paid or incurred
 1013  for the taxable year which is equal to the amount of the credit
 1014  allowable for the taxable year under s. 220.181. This
 1015  subparagraph shall expire on the date specified in s. 290.016
 1016  for the expiration of the Florida Enterprise Zone Act.
 1017         5. That portion of the ad valorem school taxes paid or
 1018  incurred for the taxable year which is equal to the amount of
 1019  the credit allowable for the taxable year under s. 220.182. This
 1020  subparagraph shall expire on the date specified in s. 290.016
 1021  for the expiration of the Florida Enterprise Zone Act.
 1022         6. The amount of emergency excise tax paid or accrued as a
 1023  liability to this state under chapter 221 which tax is
 1024  deductible from gross income in the computation of taxable
 1025  income for the taxable year.
 1026         7. That portion of assessments to fund a guaranty
 1027  association incurred for the taxable year which is equal to the
 1028  amount of the credit allowable for the taxable year.
 1029         8. In the case of a nonprofit corporation which holds a
 1030  pari-mutuel permit and which is exempt from federal income tax
 1031  as a farmers’ cooperative, an amount equal to the excess of the
 1032  gross income attributable to the pari-mutuel operations over the
 1033  attributable expenses for the taxable year.
 1034         9. The amount taken as a credit for the taxable year under
 1035  s. 220.1895.
 1036         10. Up to nine percent of the eligible basis of any
 1037  designated project which is equal to the credit allowable for
 1038  the taxable year under s. 220.185.
 1039         11. The amount taken as a credit for the taxable year under
 1040  s. 220.1875 220.187. The addition in this subparagraph is
 1041  intended to ensure that the same amount is not allowed for the
 1042  tax purposes of this state as both a deduction from income and a
 1043  credit against the tax. This addition is not intended to result
 1044  in adding the same expense back to income more than once.
 1045         12. The amount taken as a credit for the taxable year under
 1046  s. 220.192.
 1047         13. The amount taken as a credit for the taxable year under
 1048  s. 220.193.
 1049         14. Any portion of a qualified investment, as defined in s.
 1050  288.9913, which is claimed as a deduction by the taxpayer and
 1051  taken as a credit against income tax pursuant to s. 288.9916.
 1052         Section 7. The amendment to s. 220.13(1)(a)11., Florida
 1053  Statutes, made by this act is intended to be clarifying and
 1054  remedial in nature and shall apply retroactively to tax credits
 1055  under s. 220.187, Florida Statutes, between January 1, 2002, and
 1056  June 30, 2010, for taxes due under chapter 220, Florida
 1057  Statutes, and prospectively to tax credits under s. 220.1875,
 1058  Florida Statutes.
 1059         Section 8. Subsection (2) of section 220.186, Florida
 1060  Statutes, is amended to read:
 1061         220.186 Credit for Florida alternative minimum tax.—
 1062         (2) The credit pursuant to this section shall be the amount
 1063  of the excess, if any, of the tax paid based upon taxable income
 1064  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1065  which would have been due based upon taxable income without
 1066  application of s. 220.13(2)(k), before application of this
 1067  credit without application of any credit under s. 220.1875
 1068  220.187.
 1069         Section 9. Section 220.1875, Florida Statutes, is created
 1070  to read:
 1071         220.1875 Credit for contributions to eligible nonprofit
 1072  scholarship-funding organizations.—
 1073         (1) There is allowed a credit of 100 percent of an eligible
 1074  contribution made to an eligible nonprofit scholarship-funding
 1075  organization under s. 1002.395 against any tax due for a taxable
 1076  year under this chapter. However, such a credit may not exceed
 1077  75 percent of the tax due under this chapter for the taxable
 1078  year, after the application of any other allowable credits by
 1079  the taxpayer. The credit granted by this section shall be
 1080  reduced by the difference between the amount of federal
 1081  corporate income tax taking into account the credit granted by
 1082  this section and the amount of federal corporate income tax
 1083  without application of the credit granted by this section.
 1084         (2) A taxpayer who files a Florida consolidated return as a
 1085  member of an affiliated group pursuant to s. 220.131(1) may be
 1086  allowed the credit on a consolidated return basis; however, the
 1087  total credit taken by the affiliated group is subject to the
 1088  limitation established under subsection (1).
 1089         (3) The provisions of s. 1002.395 apply to the credit
 1090  authorized by this section.
 1091         Section 10. Section 561.1211, Florida Statutes, is created
 1092  to read:
 1093         561.1211 Credit for contributions to eligible nonprofit
 1094  scholarship-funding organizations.—There is allowed a credit of
 1095  100 percent of an eligible contribution made to an eligible
 1096  nonprofit scholarship-funding organization under s. 1002.395
 1097  against any tax due under s. 563.05, s. 564.06, or s. 565.12,
 1098  except excise taxes imposed on wine produced by manufacturers in
 1099  this state from products grown in this state. However, a credit
 1100  allowed under this section may not exceed 90 percent of the tax
 1101  due on the return the credit is taken. For purposes of the
 1102  distributions of tax revenue under ss. 561.121 and 564.06(10),
 1103  the division shall disregard any tax credits allowed under this
 1104  section to ensure that any reduction in tax revenue received
 1105  that is attributable to the tax credits results only in a
 1106  reduction in distributions to the General Revenue Fund. The
 1107  provisions of s. 1002.395 apply to the credit authorized by this
 1108  section.
 1109         Section 11. Section 624.51055, Florida Statutes, is amended
 1110  to read:
 1111         624.51055 Credit for contributions to eligible nonprofit
 1112  scholarship-funding organizations.—
 1113         (1) There is allowed a credit of 100 percent of an eligible
 1114  contribution made to an eligible nonprofit scholarship-funding
 1115  organization under s. 1002.395 as provided in s. 220.187 against
 1116  any tax due for a taxable year under s. 624.509(1). However,
 1117  such a credit may not exceed 75 percent of the tax due under s.
 1118  624.509(1) after deducting from such tax deductions for
 1119  assessments made pursuant to s. 440.51; credits for taxes paid
 1120  under ss. 175.101 and 185.08; credits for income taxes paid
 1121  under chapter 220; credits for the emergency excise tax paid
 1122  under chapter 221; and the credit allowed under s. 624.509(5),
 1123  as such credit is limited by s. 624.509(6). An insurer claiming
 1124  a credit against premium tax liability under this section shall
 1125  not be required to pay any additional retaliatory tax levied
 1126  pursuant to s. 624.5091 as a result of claiming such credit.
 1127  Section 624.5091 does not limit such credit in any manner.
 1128         (2) The provisions of s. 1002.395 220.187 apply to the
 1129  credit authorized by this section.
 1130         Section 12. Subsections (4) and (5) of section 1001.10,
 1131  Florida Statutes, are amended to read:
 1132         1001.10 Commissioner of Education; general powers and
 1133  duties.—
 1134         (4) The Department of Education shall provide technical
 1135  assistance to school districts, charter schools, the Florida
 1136  School for the Deaf and the Blind, and private schools that
 1137  accept scholarship students under s. 220.187 or s. 1002.39 or s.
 1138  1002.395 in the development of policies, procedures, and
 1139  training related to employment practices and standards of
 1140  ethical conduct for instructional personnel and school
 1141  administrators, as defined in s. 1012.01.
 1142         (5) The Department of Education shall provide authorized
 1143  staff of school districts, charter schools, the Florida School
 1144  for the Deaf and the Blind, and private schools that accept
 1145  scholarship students under s. 220.187 or s. 1002.39 or s.
 1146  1002.395 with access to electronic verification of information
 1147  from the following employment screening tools:
 1148         (a) The Professional Practices’ Database of Disciplinary
 1149  Actions Against Educators; and
 1150         (b) The Department of Education’s Teacher Certification
 1151  Database.
 1152  
 1153  This subsection does not require the department to provide these
 1154  staff with unlimited access to the databases. However, the
 1155  department shall provide the staff with access to the data
 1156  necessary for performing employment history checks of the
 1157  instructional personnel and school administrators included in
 1158  the databases.
 1159         Section 13. Paragraph (b) of subsection (6) of section
 1160  1002.20, Florida Statutes, is amended to read:
 1161         1002.20 K-12 student and parent rights.—Parents of public
 1162  school students must receive accurate and timely information
 1163  regarding their child’s academic progress and must be informed
 1164  of ways they can help their child to succeed in school. K-12
 1165  students and their parents are afforded numerous statutory
 1166  rights including, but not limited to, the following:
 1167         (6) EDUCATIONAL CHOICE.—
 1168         (b) Private school choices.—Parents of public school
 1169  students may seek private school choice options under certain
 1170  programs.
 1171         1. Under the Opportunity Scholarship Program, the parent of
 1172  a student in a failing public school may request and receive an
 1173  opportunity scholarship for the student to attend a private
 1174  school in accordance with the provisions of s. 1002.38.
 1175         2. Under the McKay Scholarships for Students with
 1176  Disabilities Program, the parent of a public school student with
 1177  a disability who is dissatisfied with the student’s progress may
 1178  request and receive a McKay Scholarship for the student to
 1179  attend a private school in accordance with the provisions of s.
 1180  1002.39.
 1181         3. Under the Florida Tax Credit Scholarship Program, the
 1182  parent of a student who qualifies for free or reduced-price
 1183  school lunch may seek a scholarship from an eligible nonprofit
 1184  scholarship-funding organization in accordance with the
 1185  provisions of s. 1002.395 220.187.
 1186         Section 14. Paragraph (e) of subsection (2) of section
 1187  1002.23, Florida Statutes, is amended to read:
 1188         1002.23 Family and School Partnership for Student
 1189  Achievement Act.—
 1190         (2) To facilitate meaningful parent and family involvement,
 1191  the Department of Education shall develop guidelines for a
 1192  parent guide to successful student achievement which describes
 1193  what parents need to know about their child’s educational
 1194  progress and how they can help their child to succeed in school.
 1195  The guidelines shall include, but need not be limited to:
 1196         (e) Educational choices, as provided for in s. 1002.20(6),
 1197  and Florida tax credit scholarships, as provided for in s.
 1198  1002.395 220.187;
 1199         Section 15. Paragraph (b) of subsection (3) of section
 1200  1002.39, Florida Statutes, is amended to read:
 1201         1002.39 The John M. McKay Scholarships for Students with
 1202  Disabilities Program.—There is established a program that is
 1203  separate and distinct from the Opportunity Scholarship Program
 1204  and is named the John M. McKay Scholarships for Students with
 1205  Disabilities Program.
 1206         (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is
 1207  not eligible for a John M. McKay Scholarship while he or she is:
 1208         (b) Receiving a Florida tax credit scholarship under s.
 1209  1002.395 220.187;
 1210         Section 16. Subsections (1) and (4) of section 1002.421,
 1211  Florida Statutes, are amended to read:
 1212         1002.421 Accountability of private schools participating in
 1213  state school choice scholarship programs.—
 1214         (1) A Florida private school participating in the Florida
 1215  Tax Credit Scholarship Program established pursuant to s.
 1216  1002.395 220.187 or an educational scholarship program
 1217  established pursuant to this chapter must comply with all
 1218  requirements of this section in addition to private school
 1219  requirements outlined in s. 1002.42, specific requirements
 1220  identified within respective scholarship program laws, and other
 1221  provisions of Florida law that apply to private schools.
 1222         (4) A private school that accepts scholarship students
 1223  under s. 220.187 or s. 1002.39 or s. 1002.395 must:
 1224         (a) Disqualify instructional personnel and school
 1225  administrators, as defined in s. 1012.01, from employment in any
 1226  position that requires direct contact with students if the
 1227  personnel or administrators are ineligible for such employment
 1228  under s. 1012.315.
 1229         (b) Adopt policies establishing standards of ethical
 1230  conduct for instructional personnel and school administrators.
 1231  The policies must require all instructional personnel and school
 1232  administrators, as defined in s. 1012.01, to complete training
 1233  on the standards; establish the duty of instructional personnel
 1234  and school administrators to report, and procedures for
 1235  reporting, alleged misconduct by other instructional personnel
 1236  and school administrators which affects the health, safety, or
 1237  welfare of a student; and include an explanation of the
 1238  liability protections provided under ss. 39.203 and 768.095. A
 1239  private school, or any of its employees, may not enter into a
 1240  confidentiality agreement regarding terminated or dismissed
 1241  instructional personnel or school administrators, or personnel
 1242  or administrators who resign in lieu of termination, based in
 1243  whole or in part on misconduct that affects the health, safety,
 1244  or welfare of a student, and may not provide the instructional
 1245  personnel or school administrators with employment references or
 1246  discuss the personnel’s or administrators’ performance with
 1247  prospective employers in another educational setting, without
 1248  disclosing the personnel’s or administrators’ misconduct. Any
 1249  part of an agreement or contract that has the purpose or effect
 1250  of concealing misconduct by instructional personnel or school
 1251  administrators which affects the health, safety, or welfare of a
 1252  student is void, is contrary to public policy, and may not be
 1253  enforced.
 1254         (c) Before employing instructional personnel or school
 1255  administrators in any position that requires direct contact with
 1256  students, conduct employment history checks of each of the
 1257  personnel’s or administrators’ previous employers, screen the
 1258  personnel or administrators through use of the educator
 1259  screening tools described in s. 1001.10(5), and document the
 1260  findings. If unable to contact a previous employer, the private
 1261  school must document efforts to contact the employer.
 1262  
 1263  The department shall suspend the payment of funds under ss.
 1264  220.187 and 1002.39 and 1002.395 to a private school that
 1265  knowingly fails to comply with this subsection, and shall
 1266  prohibit the school from enrolling new scholarship students, for
 1267  1 fiscal year and until the school complies.
 1268         Section 17. Section 1006.061, Florida Statutes, is amended
 1269  to read:
 1270         1006.061 Child abuse, abandonment, and neglect policy.—Each
 1271  district school board, charter school, and private school that
 1272  accepts scholarship students under s. 220.187 or s. 1002.39 or
 1273  s. 1002.395 shall:
 1274         (1) Post in a prominent place in each school a notice that,
 1275  pursuant to chapter 39, all employees and agents of the district
 1276  school board, charter school, or private school have an
 1277  affirmative duty to report all actual or suspected cases of
 1278  child abuse, abandonment, or neglect; have immunity from
 1279  liability if they report such cases in good faith; and have a
 1280  duty to comply with child protective investigations and all
 1281  other provisions of law relating to child abuse, abandonment,
 1282  and neglect. The notice shall also include the statewide toll
 1283  free telephone number of the central abuse hotline.
 1284         (2) Post in a prominent place at each school site and on
 1285  each school’s Internet website, if available, the policies and
 1286  procedures for reporting alleged misconduct by instructional
 1287  personnel or school administrators which affects the health,
 1288  safety, or welfare of a student; the contact person to whom the
 1289  report is made; and the penalties imposed on instructional
 1290  personnel or school administrators who fail to report suspected
 1291  or actual child abuse or alleged misconduct by other
 1292  instructional personnel or school administrators.
 1293         (3) Require the principal of the charter school or private
 1294  school, or the district school superintendent, or the
 1295  superintendent’s designee, at the request of the Department of
 1296  Children and Family Services, to act as a liaison to the
 1297  Department of Children and Family Services and the child
 1298  protection team, as defined in s. 39.01, when in a case of
 1299  suspected child abuse, abandonment, or neglect or an unlawful
 1300  sexual offense involving a child the case is referred to such a
 1301  team; except that this does not relieve or restrict the
 1302  Department of Children and Family Services from discharging its
 1303  duty and responsibility under the law to investigate and report
 1304  every suspected or actual case of child abuse, abandonment, or
 1305  neglect or unlawful sexual offense involving a child.
 1306  
 1307  The Department of Education shall develop, and publish on the
 1308  department’s Internet website, sample notices suitable for
 1309  posting in accordance with subsections (1) and (2).
 1310         Section 18. Section 1012.315, Florida Statutes, is amended
 1311  to read:
 1312         1012.315 Disqualification from employment.—A person is
 1313  ineligible for educator certification, and instructional
 1314  personnel and school administrators, as defined in s. 1012.01,
 1315  are ineligible for employment in any position that requires
 1316  direct contact with students in a district school system,
 1317  charter school, or private school that accepts scholarship
 1318  students under s. 220.187 or s. 1002.39 or s. 1002.395, if the
 1319  person, instructional personnel, or school administrator has
 1320  been convicted of:
 1321         (1) Any felony offense prohibited under any of the
 1322  following statutes:
 1323         (a) Section 393.135, relating to sexual misconduct with
 1324  certain developmentally disabled clients and reporting of such
 1325  sexual misconduct.
 1326         (b) Section 394.4593, relating to sexual misconduct with
 1327  certain mental health patients and reporting of such sexual
 1328  misconduct.
 1329         (c) Section 415.111, relating to adult abuse, neglect, or
 1330  exploitation of aged persons or disabled adults.
 1331         (d) Section 782.04, relating to murder.
 1332         (e) Section 782.07, relating to manslaughter, aggravated
 1333  manslaughter of an elderly person or disabled adult, aggravated
 1334  manslaughter of a child, or aggravated manslaughter of an
 1335  officer, a firefighter, an emergency medical technician, or a
 1336  paramedic.
 1337         (f) Section 784.021, relating to aggravated assault.
 1338         (g) Section 784.045, relating to aggravated battery.
 1339         (h) Section 784.075, relating to battery on a detention or
 1340  commitment facility staff member or a juvenile probation
 1341  officer.
 1342         (i) Section 787.01, relating to kidnapping.
 1343         (j) Section 787.02, relating to false imprisonment.
 1344         (k) Section 787.025, relating to luring or enticing a
 1345  child.
 1346         (l) Section 787.04(2), relating to leading, taking,
 1347  enticing, or removing a minor beyond the state limits, or
 1348  concealing the location of a minor, with criminal intent pending
 1349  custody proceedings.
 1350         (m) Section 787.04(3), relating to leading, taking,
 1351  enticing, or removing a minor beyond the state limits, or
 1352  concealing the location of a minor, with criminal intent pending
 1353  dependency proceedings or proceedings concerning alleged abuse
 1354  or neglect of a minor.
 1355         (n) Section 790.115(1), relating to exhibiting firearms or
 1356  weapons at a school-sponsored event, on school property, or
 1357  within 1,000 feet of a school.
 1358         (o) Section 790.115(2)(b), relating to possessing an
 1359  electric weapon or device, destructive device, or other weapon
 1360  at a school-sponsored event or on school property.
 1361         (p) Section 794.011, relating to sexual battery.
 1362         (q) Former s. 794.041, relating to sexual activity with or
 1363  solicitation of a child by a person in familial or custodial
 1364  authority.
 1365         (r) Section 794.05, relating to unlawful sexual activity
 1366  with certain minors.
 1367         (s) Section 794.08, relating to female genital mutilation.
 1368         (t) Chapter 796, relating to prostitution.
 1369         (u) Chapter 800, relating to lewdness and indecent
 1370  exposure.
 1371         (v) Section 806.01, relating to arson.
 1372         (w) Section 810.14, relating to voyeurism.
 1373         (x) Section 810.145, relating to video voyeurism.
 1374         (y) Section 812.014(6), relating to coordinating the
 1375  commission of theft in excess of $3,000.
 1376         (z) Section 812.0145, relating to theft from persons 65
 1377  years of age or older.
 1378         (aa) Section 812.019, relating to dealing in stolen
 1379  property.
 1380         (bb) Section 812.13, relating to robbery.
 1381         (cc) Section 812.131, relating to robbery by sudden
 1382  snatching.
 1383         (dd) Section 812.133, relating to carjacking.
 1384         (ee) Section 812.135, relating to home-invasion robbery.
 1385         (ff) Section 817.563, relating to fraudulent sale of
 1386  controlled substances.
 1387         (gg) Section 825.102, relating to abuse, aggravated abuse,
 1388  or neglect of an elderly person or disabled adult.
 1389         (hh) Section 825.103, relating to exploitation of an
 1390  elderly person or disabled adult.
 1391         (ii) Section 825.1025, relating to lewd or lascivious
 1392  offenses committed upon or in the presence of an elderly person
 1393  or disabled person.
 1394         (jj) Section 826.04, relating to incest.
 1395         (kk) Section 827.03, relating to child abuse, aggravated
 1396  child abuse, or neglect of a child.
 1397         (ll) Section 827.04, relating to contributing to the
 1398  delinquency or dependency of a child.
 1399         (mm) Section 827.071, relating to sexual performance by a
 1400  child.
 1401         (nn) Section 843.01, relating to resisting arrest with
 1402  violence.
 1403         (oo) Chapter 847, relating to obscenity.
 1404         (pp) Section 874.05, relating to causing, encouraging,
 1405  soliciting, or recruiting another to join a criminal street
 1406  gang.
 1407         (qq) Chapter 893, relating to drug abuse prevention and
 1408  control, if the offense was a felony of the second degree or
 1409  greater severity.
 1410         (rr) Section 916.1075, relating to sexual misconduct with
 1411  certain forensic clients and reporting of such sexual
 1412  misconduct.
 1413         (ss) Section 944.47, relating to introduction, removal, or
 1414  possession of contraband at a correctional facility.
 1415         (tt) Section 985.701, relating to sexual misconduct in
 1416  juvenile justice programs.
 1417         (uu) Section 985.711, relating to introduction, removal, or
 1418  possession of contraband at a juvenile detention facility or
 1419  commitment program.
 1420         (2) Any misdemeanor offense prohibited under any of the
 1421  following statutes:
 1422         (a) Section 784.03, relating to battery, if the victim of
 1423  the offense was a minor.
 1424         (b) Section 787.025, relating to luring or enticing a
 1425  child.
 1426         (3) Any criminal act committed in another state or under
 1427  federal law which, if committed in this state, constitutes an
 1428  offense prohibited under any statute listed in subsection (1) or
 1429  subsection (2).
 1430         (4) Any delinquent act committed in this state or any
 1431  delinquent or criminal act committed in another state or under
 1432  federal law which, if committed in this state, qualifies an
 1433  individual for inclusion on the Registered Juvenile Sex Offender
 1434  List under s. 943.0435(1)(a)1.d.
 1435         Section 19. Paragraph (e) of subsection (1) of section
 1436  1012.796, Florida Statutes, is amended to read:
 1437         1012.796 Complaints against teachers and administrators;
 1438  procedure; penalties.—
 1439         (1)
 1440         (e) If allegations arise against an employee who is
 1441  certified under s. 1012.56 and employed in an educator
 1442  certificated position in any public school, charter school or
 1443  governing board thereof, or private school that accepts
 1444  scholarship students under s. 220.187 or s. 1002.39 or s.
 1445  1002.395, the school shall file in writing with the department a
 1446  legally sufficient complaint within 30 days after the date on
 1447  which the subject matter of the complaint came to the attention
 1448  of the school. A complaint is legally sufficient if it contains
 1449  ultimate facts that show a violation has occurred as provided in
 1450  s. 1012.795 and defined by rule of the State Board of Education.
 1451  The school shall include all known information relating to the
 1452  complaint with the filing of the complaint. This paragraph does
 1453  not limit or restrict the power and duty of the department to
 1454  investigate complaints, regardless of the school’s untimely
 1455  filing, or failure to file, complaints and followup reports.
 1456         Section 20. The Department of Revenue is authorized and all
 1457  conditions are deemed met, to adopt emergency rules pursuant to
 1458  ss. 120.536(1) and 120.54, Florida Statutes, to administer the
 1459  provisions of this act. The emergency rules shall remain in
 1460  effect for 6 months after the rules are adopted and the rules
 1461  may be renewed during the pendency of procedures to adopt
 1462  permanent rules addressing the subject of the emergency rules.
 1463         Section 21. For the 2010-2011 fiscal year, the sum of
 1464  $140,494 in nonrecurring funds from the General Revenue Fund is
 1465  appropriated to the Department of Revenue for purposes of
 1466  implementing the provisions of this act.
 1467         Section 22. Except as otherwise expressly provided in this
 1468  act, this act shall take effect July 1, 2010.

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