March 31, 2020
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HB 1009

A bill to be entitled
2An act relating to the Florida Tax Credit Scholarship
3Program; transferring, renumbering, and amending s.
4220.187, F.S.; revising definitions; making operation of
5the program contingent upon available funds; revising
6certain eligibility criteria; revising tax credit grant
7provisions; specifying a tax credit cap; providing for
8increasing the tax credit cap under certain circumstances;
9providing application procedures and requirements;
10providing for carryforward of unused amounts of tax
11credits; providing application requirements; providing
12limitations on conveying, assigning, or transferring tax
13credits; revising taxpayer tax credit rescission
14provisions; deleting a prohibition against claiming
15certain multiple tax credits; specifying additional
16obligations for eligible nonprofit scholarship-funding
17organizations relating to development and review of
18certain accountant procedures and guidelines; providing
19reporting requirements; limiting private school
20participation eligibility to certain grades; requiring
21private schools to annually contract with accountants to
22perform certain procedures; providing reporting and
23procedural requirements; revising Department of Education
24obligations; specifying additional requirements for
25certain independent research organizations; providing
26responsibilities of the Department of Education; deleting
27certain requirements for independent research
28organizations; authorizing the Commissioner of Education
29to deny, suspend, or revoke private school program
30participation under certain circumstances; providing
31requirements and criteria; revising limitations on annual
32amounts of scholarships provided; deleting certain
33corporate tax credit carryforward authority; revising
34certain rulemaking authority; revising preservation of tax
35credit severability provisions; creating s. 211.0251,
36F.S.; providing for a credit against the oil and gas
37production tax for certain program contributions;
38requiring the Department of Revenue to disregard certain
39tax credits for certain purposes; providing application;
40creating s. 212.1831, F.S.; providing for a credit against
41sales and use tax for certain program contributions;
42requiring the Department of Revenue to disregard certain
43tax credits for certain purposes; providing application;
44amending s. 213.053, F.S.; expanding authority of the
45Department of Revenue to disclose certain information;
46amending s. 220.13, F.S.; revising the determination of
47additions to adjusted federal income; providing intent;
48providing for construction of certain provisions;
49providing for retroactive application; creating s.
50220.1875, F.S.; providing for a credit against the
51corporate income tax for certain program contributions;
52providing limitations; providing for adjustments;
53providing application; creating s. 561.1211, F.S.;
54providing for a credit against certain alcoholic beverage
55taxes for certain contributions; requiring the Department
56of Revenue to disregard certain tax credits for certain
57purposes; providing application; amending ss. 220.02,
58220.186, 624.51055, 1001.10, 1002.20, 1002.23, 1002.39,
591002.421, 1006.061, 1012.315, and 1012.796, F.S.;
60conforming cross-references to changes made by the act;
61providing an effective date.
63Be It Enacted by the Legislature of the State of Florida:
65     Section 1.  Section 220.187, Florida Statutes, is
66transferred, renumbered as section 1002.395, Florida Statutes,
67and amended to read:
68     1002.395 220.187  Florida Tax Credit Scholarship Program
69Credits for contributions to nonprofit scholarship-funding
72     (a)  The Legislature finds that:
73     1.  It has the inherent power to determine subjects of
74taxation for general or particular public purposes.
75     2.  Expanding educational opportunities and improving the
76quality of educational services within the state are valid
77public purposes that the Legislature may promote using its
78sovereign power to determine subjects of taxation and exemptions
79from taxation.
80     3.  Ensuring that all parents, regardless of means, may
81exercise and enjoy their basic right to educate their children
82as they see fit is a valid public purpose that the Legislature
83may promote using its sovereign power to determine subjects of
84taxation and exemptions from taxation.
85     4.  Expanding educational opportunities and the healthy
86competition they promote are critical to improving the quality
87of education in the state and to ensuring that all children
88receive the high-quality education to which they are entitled.
89     (b)  The purpose of this section is to:
90     1.  Enable taxpayers to make private, voluntary
91contributions to nonprofit scholarship-funding organizations in
92order to promote the general welfare.
93     2.  Provide taxpayers who wish to help parents with limited
94resources exercise their basic right to educate their children
95as they see fit with a means to do so.
96     3.  Promote the general welfare by expanding educational
97opportunities for children of families that have limited
98financial resources.
99     4.  Enable children in this state to achieve a greater
100level of excellence in their education.
101     5.  Improve the quality of education in this state, both by
102expanding educational opportunities for children and by creating
103incentives for schools to achieve excellence.
104     (2)  DEFINITIONS.-As used in this section, the term:
105     (a)  "Annual tax credit amount" means the sum of the amount
106of tax credits approved under paragraph (5)(b), including tax
107credits to be taken under s. 220.1875 that are approved for a
108taxpayer whose taxable year began during the applicable calendar
109year, added to the amount of carryforward tax credits approved
110under paragraph (5)(c).
111     (b)(a)  "Department" means the Department of Revenue.
112     (c)(b)  "Direct certification list" means the certified
113list of children who qualify for the Food Stamp Program, the
114Temporary Assistance to Needy Families Program, or the Food
115Distribution Program on Indian Reservations provided to the
116Department of Education by the Department of Children and Family
118     (d)  "Division" means the Division of Alcoholic Beverages
119and Tobacco of the Department of Business and Professional
121     (e)(c)  "Eligible contribution" means a monetary
122contribution from a taxpayer, subject to the restrictions
123provided in this section, to an eligible nonprofit scholarship-
124funding organization. The taxpayer making the contribution may
125not designate a specific child as the beneficiary of the
127     (f)(d)  "Eligible nonprofit scholarship-funding
128organization" means a charitable organization that:
129     1.  Is exempt from federal income tax pursuant to s.
130501(c)(3) of the Internal Revenue Code;
131     2.  Is a Florida entity formed under chapter 607, chapter
132608, or chapter 617 and whose principal office is located in the
133state; and
134     3.  Complies with the provisions of subsection (6).
135     (g)(e)  "Eligible private school" means a private school,
136as defined in s. 1002.01(2), located in Florida which offers an
137education to students in any grades K-12 and that meets the
138requirements in subsection (8).
139     (h)(f)  "Owner or operator" includes:
140     1.  An owner, president, officer, or director of an
141eligible nonprofit scholarship-funding organization or a person
142with equivalent decisionmaking authority over an eligible
143nonprofit scholarship-funding organization.
144     2.  An owner, operator, superintendent, or principal of an
145eligible private school or a person with equivalent
146decisionmaking authority over an eligible private school.
147     (i)  "Tax credit cap amount" means the maximum annual tax
148credit amount that the department may approve for a calendar
150     (j)  "Unweighted FTE funding amount" means the statewide
151average total funds per unweighted full-time equivalent funding
152amount that is incorporated by reference in the General
153Appropriations Act, or any subsequent special appropriations
154act, for the applicable state fiscal year.
156     (a)  The Florida Tax Credit Scholarship Program is
158     (b)  Contingent upon available funds:
159     1.  A student is eligible for a Florida tax credit
160scholarship under this section or s. 624.51055 if the student
161qualifies for free or reduced-price school lunches under the
162National School Lunch Act or is on the direct certification list
164     a.(a)  Was counted as a full-time equivalent student during
165the previous state fiscal year for purposes of state per-student
167     b.(b)  Received a scholarship from an eligible nonprofit
168scholarship-funding organization or from the State of Florida
169during the previous school year;
170     c.(c)  Is eligible to enter kindergarten or first grade; or
171     d.(d)  Is currently placed, or during the previous state
172fiscal year was placed, in foster care as defined in s. 39.01.
173     2.  Contingent upon available funds, A student may continue
174in the scholarship program as long as the student's household
175income level does not exceed 230 200 percent of the federal
176poverty level.
177     3.  A sibling of a student who is continuing in the
178scholarship program and who resides in the same household as the
179student shall also be eligible as a first-time tax credit
180scholarship recipient if the sibling meets one or more of the
181criteria specified in subparagraph 1. and as long as the
182student's and sibling's household income level does not exceed
183230 200 percent of the federal poverty level.
184     (c)  Household income for purposes of a student who is
185currently in foster care as defined in s. 39.01 shall consist
186only of the income that may be considered in determining whether
187he or she qualifies for free or reduced-price school lunches
188under the National School Lunch Act.
189     (4)  SCHOLARSHIP PROHIBITIONS.-A student is not eligible
190for a scholarship while he or she is:
191     (a)  Enrolled in a school operating for the purpose of
192providing educational services to youth in Department of
193Juvenile Justice commitment programs;
194     (b)  Receiving a scholarship from another eligible
195nonprofit scholarship-funding organization under this section;
196     (c)  Receiving an educational scholarship pursuant to
197chapter 1002;
198     (d)  Participating in a home education program as defined
199in s. 1002.01(1);
200     (e)  Participating in a private tutoring program pursuant
201to s. 1002.43;
202     (f)  Participating in a virtual school, correspondence
203school, or distance learning program that receives state funding
204pursuant to the student's participation unless the participation
205is limited to no more than two courses per school year; or
206     (g)  Enrolled in the Florida School for the Deaf and the
210     (a)1.  The tax credit cap amount is $118 million for the
2112009 calendar year and each calendar year thereafter except as
212provided in subparagraph 2.
213     2.  In any calendar year, if the annual tax credit amount
214is equal to or greater than 90 percent of the tax credit cap
215amount applicable to that calendar year, the tax credit cap
216amount shall increase by 25 percent and shall apply to the
217following calendar year and each calendar year thereafter. The
218department shall publish on its website information identifying
219the tax credit cap amount when it is increased pursuant to this
220subparagraph. There is allowed a credit of 100 percent of an
221eligible contribution against any tax due for a taxable year
222under this chapter. However, such a credit may not exceed 75
223percent of the tax due under this chapter for the taxable year,
224after the application of any other allowable credits by the
225taxpayer. The credit granted by this section shall be reduced by
226the difference between the amount of federal corporate income
227tax taking into account the credit granted by this section and
228the amount of federal corporate income tax without application
229of the credit granted by this section.
230     (b)  A taxpayer may submit an application to the department
231for a tax credit or credits under one or more of s. 211.0251, s.
232212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The
233taxpayer shall specify in the application each tax for which the
234taxpayer requests a credit and the applicable taxable year for a
235credit under s. 220.1875 or the applicable calendar year for a
236credit under s. 211.0251, s. 212.1831, s. 561.1211, or s.
237624.51055. The department shall approve tax credits on a first-
238come, first-served basis and must obtain the division's approval
239prior to approving a tax credit under s. 561.1211. For each
240state fiscal year, the total amount of tax credits and
241carryforward of tax credits which may be granted under this
242section and s. 624.51055 is $118 million.
243     (c)  If a tax credit approved under paragraph (b) is not
244fully used in any one year because of insufficient tax liability
245on the part of the taxpayer, the unused amount may be carried
246forward for a period not to exceed 3 years; however, any
247taxpayer that seeks to carry forward an unused amount of tax
248credit must submit an application to the department for approval
249of the carryforward tax credit in the year that the taxpayer
250intends to use the carryforward. The department must obtain the
251division's approval prior to approving the carryforward of a tax
252credit under s. 561.1211. A taxpayer who files a Florida
253consolidated return as a member of an affiliated group
254to s. 220.131(1) may be allowed the credit on a
255return basis; however, the total credit taken by
256group is subject to the limitation established under paragraph
258     (d)  A taxpayer may not convey, assign, or transfer an
259approved tax credit or carryforward tax credit to another entity
260unless all of the assets of the taxpayer are conveyed, assigned,
261or transferred in the same transaction.
262     (e)(d)  Effective for tax years beginning January 1, 2006,
263A taxpayer may rescind all or part of a its allocated tax credit
264approved under paragraph (b) this section. The amount rescinded
265shall become available for purposes of the cap for that calendar
266state fiscal year under this section to another an eligible
267taxpayer as approved by the department if the taxpayer receives
268notice from the department that the rescindment has been
269accepted by the department and the taxpayer has not previously
270rescinded any or all of its tax credits approved credit
271allocation under paragraph (b) this section more than once in
272the previous 3 tax years. The department must obtain the
273division's approval prior to accepting the rescindment of a tax
274credit under s. 561.1211. Any amount rescinded under this
275paragraph shall become available to an eligible taxpayer on a
276first-come, first-served basis based on tax credit applications
277received after the date the rescindment is accepted by the
279     (e)  A taxpayer who is eligible to receive the credit
280provided for in s. 624.51055 is not eligible to receive the
281credit provided by this section.
283ORGANIZATIONS.-An eligible nonprofit scholarship-funding
285     (a)  Must comply with the antidiscrimination provisions of
28642 U.S.C. s. 2000d.
287     (b)  Must comply with the following background check
289     1.  All owners and operators as defined in subparagraph
290(2)(h)(f)1. are, upon employment or engagement to provide
291services, subject to level 2 background screening as provided
292under chapter 435. The fingerprints for the background screening
293must be electronically submitted to the Department of Law
294Enforcement and can be taken by an authorized law enforcement
295agency or by an employee of the eligible nonprofit scholarship-
296funding organization or a private company who is trained to take
297fingerprints. However, the complete set of fingerprints of an
298owner or operator may not be taken by the owner or operator. The
299results of the state and national criminal history check shall
300be provided to the Department of Education for screening under
301chapter 435. The cost of the background screening may be borne
302by the eligible nonprofit scholarship-funding organization or
303the owner or operator.
304     2.  Every 5 years following employment or engagement to
305provide services or association with an eligible nonprofit
306scholarship-funding organization, each owner or operator must
307meet level 2 screening standards as described in s. 435.04, at
308which time the nonprofit scholarship-funding organization shall
309request the Department of Law Enforcement to forward the
310fingerprints to the Federal Bureau of Investigation for level 2
311screening. If the fingerprints of an owner or operator are not
312retained by the Department of Law Enforcement under subparagraph
3133., the owner or operator must electronically file a complete
314set of fingerprints with the Department of Law Enforcement. Upon
315submission of fingerprints for this purpose, the eligible
316nonprofit scholarship-funding organization shall request that
317the Department of Law Enforcement forward the fingerprints to
318the Federal Bureau of Investigation for level 2 screening, and
319the fingerprints shall be retained by the Department of Law
320Enforcement under subparagraph 3.
321     3.  Beginning July 1, 2007, all fingerprints submitted to
322the Department of Law Enforcement as required by this paragraph
323must be retained by the Department of Law Enforcement in a
324manner approved by rule and entered in the statewide automated
325fingerprint identification system authorized by s. 943.05(2)(b).
326The fingerprints must thereafter be available for all purposes
327and uses authorized for arrest fingerprint cards entered in the
328statewide automated fingerprint identification system pursuant
329to s. 943.051.
330     4.  Beginning July 1, 2007, the Department of Law
331Enforcement shall search all arrest fingerprint cards received
332under s. 943.051 against the fingerprints retained in the
333statewide automated fingerprint identification system under
334subparagraph 3. Any arrest record that is identified with an
335owner's or operator's fingerprints must be reported to the
336Department of Education. The Department of Education shall
337participate in this search process by paying an annual fee to
338the Department of Law Enforcement and by informing the
339Department of Law Enforcement of any change in the employment,
340engagement, or association status of the owners or operators
341whose fingerprints are retained under subparagraph 3. The
342Department of Law Enforcement shall adopt a rule setting the
343amount of the annual fee to be imposed upon the Department of
344Education for performing these services and establishing the
345procedures for the retention of owner and operator fingerprints
346and the dissemination of search results. The fee may be borne by
347the owner or operator of the nonprofit scholarship-funding
349     5.  A nonprofit scholarship-funding organization whose
350owner or operator fails the level 2 background screening shall
351not be eligible to provide scholarships under this section.
352     6.  A nonprofit scholarship-funding organization whose
353owner or operator in the last 7 years has filed for personal
354bankruptcy or corporate bankruptcy in a corporation of which he
355or she owned more than 20 percent shall not be eligible to
356provide scholarships under this section.
357     (c)  Must not have an owner or operator who owns or
358operates an eligible private school that is participating in the
359scholarship program.
360     (d)  Must provide scholarships, from eligible
361contributions, to eligible students for the cost of:
362     1.  Tuition and fees for an eligible private school; or
363     2.  Transportation to a Florida public school that is
364located outside the district in which the student resides or to
365a lab school as defined in s. 1002.32.
366     (e)  Must give priority to eligible students who received a
367scholarship from an eligible nonprofit scholarship-funding
368organization or from the State of Florida during the previous
369school year.
370     (f)  Must provide a scholarship to an eligible student on a
371first-come, first-served basis unless the student qualifies for
372priority pursuant to paragraph (e).
373     (g)  May not restrict or reserve scholarships for use at a
374particular private school or provide scholarships to a child of
375an owner or operator.
376     (h)  Must allow an eligible student to attend any eligible
377private school and must allow a parent to transfer a scholarship
378during a school year to any other eligible private school of the
379parent's choice.
380     (i)1.  May use up to 3 percent of eligible contributions
381received during the state fiscal year in which such
382contributions are collected for administrative expenses if the
383organization has operated under this section for at least 3
384state fiscal years and did not have any negative financial
385findings in its most recent audit under paragraph (l). Such
386administrative expenses must be reasonable and necessary for the
387organization's management and distribution of eligible
388contributions under this section. No more than one-third of the
389funds authorized for administrative expenses under this
390subparagraph may be used for expenses related to the recruitment
391of contributions from taxpayers.
392     2.  Must expend for annual or partial-year scholarships an
393amount equal to or greater than 75 percent of the net eligible
394contributions remaining after administrative expenses during the
395state fiscal year in which such contributions are collected. No
396more than 25 percent of such net eligible contributions may be
397carried forward to the following state fiscal year. Any amounts
398carried forward shall be expended for annual or partial-year
399scholarships in the following state fiscal year. Net eligible
400contributions remaining on June 30 of each year that are in
401excess of the 25 percent that may be carried forward shall be
402returned to the State Treasury for deposit in the General
403Revenue Fund.
404     3.  Must, before granting a scholarship for an academic
405year, document each scholarship student's eligibility for that
406academic year. A scholarship-funding organization may not grant
407multiyear scholarships in one approval process.
408     (j)  Must maintain separate accounts for scholarship funds
409and operating funds.
410     (k)  With the prior approval of the Department of
411Education, may transfer funds to another eligible nonprofit
412scholarship-funding organization if additional funds are
413required to meet scholarship demand at the receiving nonprofit
414scholarship-funding organization. A transfer shall be limited to
415the greater of $500,000 or 20 percent of the total contributions
416received by the nonprofit scholarship-funding organization
417making the transfer. All transferred funds must be deposited by
418the receiving nonprofit scholarship-funding organization into
419its scholarship accounts. All transferred amounts received by
420any nonprofit scholarship-funding organization must be
421separately disclosed in the annual financial and compliance
422audit required in this section.
423     (l)  Must provide to the Auditor General and the Department
424of Education an annual financial and compliance audit of its
425accounts and records conducted by an independent certified
426public accountant and in accordance with rules adopted by the
427Auditor General. The audit must be conducted in compliance with
428generally accepted auditing standards and must include a report
429on financial statements presented in accordance with generally
430accepted accounting principles set forth by the American
431Institute of Certified Public Accountants for not-for-profit
432organizations and a determination of compliance with the
433statutory eligibility and expenditure requirements set forth in
434this section. Audits must be provided to the Auditor General and
435the Department of Education within 180 days after completion of
436the eligible nonprofit scholarship-funding organization's fiscal
438     (m)  Must prepare and submit quarterly reports to the
439Department of Education pursuant to paragraph (9)(m). In
440addition, an eligible nonprofit scholarship-funding organization
441must submit in a timely manner any information requested by the
442Department of Education relating to the scholarship program.
443     (n)1.a.  Must participate in the joint development of
444agreed-upon procedures to be performed by an independent
445certified public accountant as required under paragraph (8)(e)
446if the scholarship-funding organization provided more than
447$250,000 in scholarship funds to an eligible private school
448under this section during the 2009-2010 state fiscal year. The
449agreed-upon procedures must uniformly apply to all private
450schools and must determine, at a minimum, whether the private
451school has been verified as eligible by the Department of
452Education under paragraph (9)(c); has an adequate accounting
453system, system of financial controls, and process for deposit
454and classification of scholarship funds; and has properly
455expended scholarship funds for education-related expenses.
456During the development of the procedures, the participating
457scholarship-funding organizations shall specify guidelines
458governing the materiality of exceptions that may be found during
459the accountant's performance of the procedures. The procedures
460and guidelines shall be provided to private schools and the
461Commissioner of Education by March 15, 2011.
462     b.  Must participate in a joint review of the agreed-upon
463procedures and guidelines developed under sub-subparagraph a.,
464by February 2013 and biennially thereafter, if the scholarship-
465funding organization provided more than $250,000 in scholarship
466funds to an eligible private school under this section during
467the state fiscal year preceding the biennial review. If the
468procedures and guidelines are revised, the revisions must be
469provided to private schools and the Commissioner of Education by
470March 15, 2013, and biennially thereafter.
471     c.  Must monitor the compliance of a private school with
472paragraph (8)(e) if the scholarship-funding organization
473provided the majority of the scholarship funding to the school.
474For each private school subject to paragraph (8)(e), the
475appropriate scholarship-funding organization shall notify the
476Commissioner of Education by October 30, 2011, and annually
477thereafter of:
478     (I)  A private school's failure to submit a report required
479under paragraph (8)(e); or
480     (II)  Any material exceptions set forth in the report
481required under paragraph (8)(e).
482     2.  Must seek input from the accrediting associations that
483are members of the Florida Association of Academic Nonpublic
484Schools when jointly developing the agreed-upon procedures and
485guidelines under sub-subparagraph 1.a. and conducting a review
486of those procedures and guidelines under sub-subparagraph 1.b.
488Any and all information and documentation provided to the
489Department of Education and the Auditor General relating to the
490identity of a taxpayer that provides an eligible contribution
491under this section shall remain confidential at all times in
492accordance with s. 213.053.
495     (a)  The parent must select an eligible private school and
496apply for the admission of his or her child.
497     (b)  The parent must inform the child's school district
498when the parent withdraws his or her child to attend an eligible
499private school.
500     (c)  Any student participating in the scholarship program
501must remain in attendance throughout the school year unless
502excused by the school for illness or other good cause.
503     (d)  Each parent and each student has an obligation to the
504private school to comply with the private school's published
506     (e)  The parent shall ensure that the student participating
507in the scholarship program takes the norm-referenced assessment
508offered by the private school. The parent may also choose to
509have the student participate in the statewide assessments
510pursuant to s. 1008.22. If the parent requests that the student
511participating in the scholarship program take statewide
512assessments pursuant to s. 1008.22, the parent is responsible
513for transporting the student to the assessment site designated
514by the school district.
515     (f)  Upon receipt of a scholarship warrant from the
516eligible nonprofit scholarship-funding organization, the parent
517to whom the warrant is made must restrictively endorse the
518warrant to the private school for deposit into the account of
519the private school. The parent may not designate any entity or
520individual associated with the participating private school as
521the parent's attorney in fact to endorse a scholarship warrant.
522A participant who fails to comply with this paragraph forfeits
523the scholarship.
525eligible private school may be sectarian or nonsectarian and
527     (a)  Comply with all requirements for private schools
528participating in state school choice scholarship programs
529pursuant to s. 1002.421.
530     (b)  Provide to the eligible nonprofit scholarship-funding
531organization, upon request, all documentation required for the
532student's participation, including the private school's and
533student's fee schedules.
534     (c)  Be academically accountable to the parent for meeting
535the educational needs of the student by:
536     1.  At a minimum, annually providing to the parent a
537written explanation of the student's progress.
538     2.  Annually administering or making provision for students
539participating in the scholarship program in grades 3 through 10
540to take one of the nationally norm-referenced tests identified
541by the Department of Education. Students with disabilities for
542whom standardized testing is not appropriate are exempt from
543this requirement. A participating private school must report a
544student's scores to the parent and to the independent research
545organization selected by the Department of Education as
546described in paragraph (9)(j).
547     3.  Cooperating with the scholarship student whose parent
548chooses to have the student participate in the statewide
549assessments pursuant to s. 1008.22.
550     (d)  Employ or contract with teachers who have regular and
551direct contact with each student receiving a scholarship under
552this section at the school's physical location.
553     (e)  Annually contract with an independent certified public
554accountant to perform the agreed-upon procedures developed under
555paragraph (6)(n) and produce a report of the results if the
556private school receives more than $250,000 in funds from
557scholarships awarded under this section in the 2010-2011 state
558fiscal year or a state fiscal year thereafter. A private school
559subject to this paragraph must submit the report by September
56015, 2011, and annually thereafter to the scholarship-funding
561organization that awarded the majority of the school's
562scholarship funds. The agreed-upon procedures must be conducted
563in accordance with attestation standards established by the
564American Institute of Certified Public Accountants.
566The inability of a private school to meet the requirements of
567this subsection shall constitute a basis for the ineligibility
568of the private school to participate in the scholarship program
569as determined by the Department of Education.
571Education shall:
572     (a)  Annually submit to the department and division, by
573March 15, a list of eligible nonprofit scholarship-funding
574organizations that meet the requirements of paragraph (2)(f)(d).
575     (b)  Annually verify the eligibility of nonprofit
576scholarship-funding organizations that meet the requirements of
577paragraph (2)(f)(d).
578     (c)  Annually verify the eligibility of private schools
579that meet the requirements of subsection (8).
580     (d)  Annually verify the eligibility of expenditures as
581provided in paragraph (6)(d) using the audit required by
582paragraph (6)(l).
583     (e)  Establish a toll-free hotline that provides parents
584and private schools with information on participation in the
585scholarship program.
586     (f)  Establish a process by which individuals may notify
587the Department of Education of any violation by a parent,
588private school, or school district of state laws relating to
589program participation. The Department of Education shall conduct
590an inquiry of any written complaint of a violation of this
591section, or make a referral to the appropriate agency for an
592investigation, if the complaint is signed by the complainant and
593is legally sufficient. A complaint is legally sufficient if it
594contains ultimate facts that show that a violation of this
595section or any rule adopted by the State Board of Education has
596occurred. In order to determine legal sufficiency, the
597Department of Education may require supporting information or
598documentation from the complainant. A department inquiry is not
599subject to the requirements of chapter 120.
600     (g)  Require an annual, notarized, sworn compliance
601statement by participating private schools certifying compliance
602with state laws and shall retain such records.
603     (h)  Cross-check the list of participating scholarship
604students with the public school enrollment lists to avoid
606     (i)  Maintain a list of nationally norm-referenced tests
607identified for purposes of satisfying the testing requirement in
608subparagraph (8)(c)2. The tests must meet industry standards of
609quality in accordance with State Board of Education rule.
610     (j)  Select an independent research organization, which may
611be a public or private entity or university, to which
612participating private schools must report the scores of
613participating students on the nationally norm-referenced tests
614administered by the private school in grades 3 through 10.
615     1.  The independent research organization must annually
616report to the Department of Education on the year-to-year
617learning gains improvements of participating students:
618     a.  On a statewide basis. The report shall also include, to
619the extent possible, a comparison of these learning gains to the
620statewide learning gains of public school students with
621socioeconomic backgrounds similar to those of students
622participating in the scholarship program. The independent
623research organization must analyze and report student
624performance data in a manner that protects the rights of
625students and parents as mandated in 20 U.S.C. s. 1232g, the
626Family Educational Rights and Privacy Act, and must not
627disaggregate data to a level that will disclose the academic
628level of individual students or of individual schools. To the
629extent possible, the independent research organization must
630accumulate historical performance data on students from the
631Department of Education and private schools to describe baseline
632performance and to conduct longitudinal studies. To minimize
633costs and reduce time required for the independent research
634organization's third-party analysis and evaluation, the
635Department of Education shall conduct analyses of matched
636students from public school assessment data and calculate
637control group learning gains using an agreed-upon methodology
638outlined in the contract with the independent research
639organization third-party evaluator; and
640     b.  According to each participating private school in which
641there are at least 30 participating students who have scores for
642tests administered during or after the 2009-2010 school year for
6432 consecutive years at that private school.
644     2.  The sharing and reporting of student learning gain data
645under this paragraph must be in accordance
64620 U.S.C. s. 1232g, the Family Educational Rights and Privacy
647Act, and shall be for the sole purpose of creating the annual
648report required by subparagraph 1 conducting the evaluation. All
649parties must preserve the confidentiality of such information as
650required by law. The annual report must not disaggregate data to
651a level that will identify individual participating schools,
652except as required under sub-subparagraph 1.b., or disclose the
653academic level of individual students.
654     3.  The annual report required by subparagraph 1. shall be
655published by the Department of Education on its website.
656     (k)  Notify an eligible nonprofit scholarship-funding
657organization of any of the organization's identified students
658who are receiving educational scholarships pursuant to chapter
660     (l)  Notify an eligible nonprofit scholarship-funding
661organization of any of the organization's identified students
662who are receiving tax credit scholarships from other eligible
663nonprofit scholarship-funding organizations.
664     (m)  Require quarterly reports by an eligible nonprofit
665scholarship-funding organization regarding the number of
666students participating in the scholarship program, the private
667schools at which the students are enrolled, and other
668information deemed necessary by the Department of Education.
669     (n)1.  Conduct random site visits to private schools
670participating in the Florida Tax Credit Scholarship Program. The
671purpose of the site visits is solely to verify the information
672reported by the schools concerning the enrollment and attendance
673of students, the credentials of teachers, background screening
674of teachers, and teachers' fingerprinting results. The
675Department of Education may not make more than seven random site
676visits each year and may not make more than one random site
677visit each year to the same private school.
678     2.  Annually, by December 15, report to the Governor, the
679President of the Senate, and the Speaker of the House of
680Representatives the Department of Education's actions with
681respect to implementing accountability in the scholarship
682program under this section and s. 1002.421, any substantiated
683allegations or violations of law or rule by an eligible private
684school under this program concerning the enrollment and
685attendance of students, the credentials of teachers, background
686screening of teachers, and teachers' fingerprinting results and
687the corrective action taken by the Department of Education.
688     (o)  Provide a process to match the direct certification
689list with the scholarship application data submitted by any
690nonprofit scholarship-funding organization eligible to receive
691the 3-percent administrative allowance under paragraph (6)(i).
693the request of any eligible nonprofit scholarship-funding
694organization, a school district shall inform all households
695within the district receiving free or reduced-priced meals under
696the National School Lunch Act of their eligibility to apply for
697a tax credit scholarship. The form of such notice shall be
698provided by the eligible nonprofit scholarship-funding
699organization, and the district shall include the provided form,
700if requested by the organization, in any normal correspondence
701with eligible households. If an eligible nonprofit scholarship-
702funding organization requests a special communication to be
703issued to households within the district receiving free or
704reduced-price meals under the National School Lunch Act, the
705organization shall reimburse the district for the cost of
706postage. Such notice is limited to once a year.
708     (a)1.  The Commissioner of Education shall deny, suspend,
709or revoke a private school's participation in the scholarship
710program if it is determined that the private school has failed
711to comply with the provisions of this section. However, in
712instances in which the noncompliance is correctable within a
713reasonable amount of time and in which the health, safety, or
714welfare of the students is not threatened, the commissioner may
715issue a notice of noncompliance that shall provide the private
716school with a timeframe within which to provide evidence of
717compliance prior to taking action to suspend or revoke the
718private school's participation in the scholarship program.
719     2.  The Commissioner of Education may deny, suspend, or
720revoke a private school's participation in the scholarship
721program if the commissioner determines that an owner or operator
722of the private school is operating or has operated an
723educational institution in this state or another state or
724jurisdiction in a manner contrary to the health, safety, or
725welfare of the public. In making this determination, the
726commissioner may consider factors that include, but are not
727limited to, acts or omissions by an owner or operator that led
728to a previous denial or revocation of participation in an
729education scholarship program; an owner's or operator's failure
730to reimburse the Department of Education for scholarship funds
731improperly received or retained by a school; imposition of a
732prior criminal or civil administrative sanction related to an
733owner's or operator's management or operation of an educational
734institution; or other types of criminal proceedings in which the
735owner or operator was found guilty of, regardless of
736adjudication, or entered a plea of nolo contendere or guilty to,
737any offense involving fraud, deceit, dishonesty, or moral
739     (b)  The commissioner's determination is subject to the
741     1.  If the commissioner intends to deny, suspend, or revoke
742a private school's participation in the scholarship program, the
743Department of Education shall notify the private school of such
744proposed action in writing by certified mail and regular mail to
745the private school's address of record with the Department of
746Education. The notification shall include the reasons for the
747proposed action and notice of the timelines and procedures set
748forth in this paragraph.
749     2.  The private school that is adversely affected by the
750proposed action shall have 15 days from receipt of the notice of
751proposed action to file with the Department of Education's
752agency clerk a request for a proceeding pursuant to ss. 120.569
753and 120.57. If the private school is entitled to a hearing under
754s. 120.57(1), the Department of Education shall forward the
755request to the Division of Administrative Hearings.
756     3.  Upon receipt of a request referred pursuant to this
757paragraph, the director of the Division of Administrative
758Hearings shall expedite the hearing and assign an administrative
759law judge who shall commence a hearing within 30 days after the
760receipt of the formal written request by the division and enter
761a recommended order within 30 days after the hearing or within
76230 days after receipt of the hearing transcript, whichever is
763later. Each party shall be allowed 10 days in which to submit
764written exceptions to the recommended order. A final order shall
765be entered by the agency within 30 days after the entry of a
766recommended order. The provisions of this subparagraph may be
767waived upon stipulation by all parties.
768     (c)  The commissioner may immediately suspend payment of
769scholarship funds if it is determined that there is probable
770cause to believe that there is:
771     1.  An imminent threat to the health, safety, and welfare
772of the students; or
773     2.  Fraudulent activity on the part of the private school.
774Notwithstanding s. 1002.22, in incidents of alleged fraudulent
775activity pursuant to this section, the Department of Education's
776Office of Inspector General is authorized to release personally
777identifiable records or reports of students to the following
778persons or organizations:
779     a.  A court of competent jurisdiction in compliance with an
780order of that court or the attorney of record in accordance with
781a lawfully issued subpoena, consistent with the Family
782Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
783     b.  A person or entity authorized by a court of competent
784jurisdiction in compliance with an order of that court or the
785attorney of record pursuant to a lawfully issued subpoena,
786consistent with the Family Educational Rights and Privacy Act,
78720 U.S.C. s. 1232g.
788     c.  Any person, entity, or authority issuing a subpoena for
789law enforcement purposes when the court or other issuing agency
790has ordered that the existence or the contents of the subpoena
791or the information furnished in response to the subpoena not be
792disclosed, consistent with the Family Educational Rights and
793Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
795The commissioner's order suspending payment pursuant to this
796paragraph may be appealed pursuant to the same procedures and
797timelines as the notice of proposed action set forth in
798paragraph (b).
800     (a)1.  Except as provided in subparagraph 2., the amount of
801a scholarship provided to any student for any single school year
802by an eligible nonprofit scholarship-funding organization from
803eligible contributions shall be for total costs authorized under
804paragraph (6)(d), not to exceed the following annual limits:
805     a.1.  Three thousand nine hundred fifty dollars For a
806scholarship awarded to a student enrolled in an eligible private
807school for:
808     (I)  State fiscal year 2009-2010, $3,950 the 2008-2009
809state fiscal year and each fiscal year thereafter.
810     (II)  State fiscal year 2010-2011, 65 percent of the
811unweighted FTE funding amount for that year.
812     (III)  State fiscal year 2011-2012, 70 percent of the
813unweighted FTE funding amount for that year.
814     (IV)  State fiscal year 2012-2013, 75 percent of the
815unweighted FTE funding amount for that year.
816     (V)  State fiscal year 2013-2014 and each state fiscal year
817thereafter, 80 percent of the unweighted FTE funding amount for
818the applicable year.
819     b.2.  Five hundred dollars For a scholarship awarded to a
820student enrolled in a Florida public school that is located
821outside the district in which the student resides or in a lab
822school as defined in s. 1002.32, $500.
823     2.  The annual limit for a scholarship under sub-
824subparagraph 1.a. shall be reduced by:
825     a.  Twenty-five percent if the student's household income
826level is equal to or greater than 200 percent, but less than 215
827percent, of the federal poverty level.
828     b.  Fifty percent if the student's household income level
829is equal to or greater than 215 percent, but equal to or less
830than 230 percent, of the federal poverty level.
831     (b)  Payment of the scholarship by the eligible nonprofit
832scholarship-funding organization shall be by individual warrant
833made payable to the student's parent. If the parent chooses that
834his or her child attend an eligible private school, the warrant
835must be delivered by the eligible nonprofit scholarship-funding
836organization to the private school of the parent's choice, and
837the parent shall restrictively endorse the warrant to the
838private school. An eligible nonprofit scholarship-funding
839organization shall ensure that the parent to whom the warrant is
840made restrictively endorsed the warrant to the private school
841for deposit into the account of the private school.
842     (c)  An eligible nonprofit scholarship-funding organization
843shall obtain verification from the private school of a student's
844continued attendance at the school for each period covered by a
845scholarship payment.
846     (d)  Payment of the scholarship shall be made by the
847eligible nonprofit scholarship-funding organization no less
848frequently than on a quarterly basis.
850     (a)  If the credit granted pursuant to this section is not
851fully used in any one year because of insufficient tax liability
852on the part of the corporation, the unused amount may be carried
853forward for a period not to exceed 3 years; however, any
854taxpayer that seeks to carry forward an unused amount of tax
855credit must submit an application for allocation of tax credits
856or carryforward credits as required in paragraph (d) in the year
857that the taxpayer intends to use the carryforward. This
858carryforward applies to all approved contributions made after
859January 1, 2002. A taxpayer may not convey, assign, or transfer
860the credit authorized by this section to another entity unless
861all of the assets of the taxpayer are conveyed, assigned, or
862transferred in the same transaction.
863     (b)  An application for a tax credit pursuant to this
864section shall be submitted to the department on forms
865established by rule of the department.
866     (a)(c)  The department, division, and the Department of
867Education shall develop a cooperative agreement to assist in the
868administration of this section.
869     (b)(d)  The department shall adopt rules necessary to
870administer this section and ss. 211.0251, 212.1831, 220.1875,
871561.1211, and 624.51055, including rules establishing
872application forms, and procedures and governing the approval
873allocation of tax credits and carryforward tax credits under
874subsection (5), and procedures to be followed by taxpayers when
875claiming approved tax credits on their returns this section on a
876first-come, first-served basis.
877     (c)  The division shall adopt rules necessary to administer
878its responsibilities under this section and s. 561.1211.
879     (d)(e)  The State Board of Education shall adopt rules
880pursuant to ss. 120.536(1) and 120.54 to administer the
881responsibilities this section as it relates to the roles of the
882Department of Education and the Commissioner of Education under
883this section.
885contributions received by an eligible nonprofit scholarship-
886funding organization shall be deposited in a manner consistent
887with s. 17.57(2).
888     (15)  PRESERVATION OF CREDIT.-If any provision or portion
889of this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
890561.1211, or s. 624.51055 subsection (5) or the application
891thereof to any person or circumstance is held unconstitutional
892by any court or is otherwise declared invalid, the
893unconstitutionality or invalidity shall not affect any credit
894earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
895or s. 624.51055 subsection (5) by any taxpayer with respect to
896any contribution paid to an eligible nonprofit scholarship-
897funding organization before the date of a determination of
898unconstitutionality or invalidity. Such credit shall be allowed
899at such time and in such a manner as if a determination of
900unconstitutionality or invalidity had not been made, provided
901that nothing in this subsection by itself or in combination with
902any other provision of law shall result in the allowance of any
903credit to any taxpayer in excess of one dollar of credit for
904each dollar paid to an eligible nonprofit scholarship-funding
906     Section 2.  Effective January 1, 2011, section 211.0251,
907Florida Statutes, is created to read:
908     211.0251  Credit for contributions to eligible nonprofit
909scholarship-funding organizations.-There is allowed a credit of
910100 percent of an eligible contribution made to an eligible
911nonprofit scholarship-funding organization under s. 1002.395
912against any tax due under s. 211.02 or s. 211.025. For purposes
913of the distributions of tax revenue under s. 211.06, the
914department shall disregard any tax credits allowed under this
915section to ensure than any reduction in tax revenue received
916that is attributable to the tax credits results only in a
917reduction in distributions to the General Revenue Fund. The
918provisions of s. 1002.395 apply to the credit authorized by this
920     Section 3.  Effective January 1, 2011, section 212.1831,
921Florida Statutes, is created to read:
922     212.1831  Credit for contributions to eligible nonprofit
923scholarship-funding organizations.-There is allowed a credit of
924100 percent of an eligible contribution made to an eligible
925nonprofit scholarship-funding organization under s. 1002.395
926against any tax due under this chapter from a direct pay permit
927holder as a result of the direct pay permit held pursuant to s.
928212.183. For purposes of the distributions of tax revenue under
929s. 212.20, the department shall disregard any tax credits
930allowed under this section to ensure that any reduction in tax
931revenue received that is attributable to the tax credits results
932only in a reduction in distributions to the General Revenue
933Fund. The provisions of s. 1002.395 apply to the credit
934authorized by this section.
935     Section 4.  Paragraph (u) of subsection (8) of section
936213.053, Florida Statutes, is amended to read:
937     213.053  Confidentiality and information sharing.-
938     (8)  Notwithstanding any other provision of this section,
939the department may provide:
940     (u)  Information relative to ss. 211.0251, 212.1831,
941220.1875, 624.51055, and 1002.395 s. 220.187 to the Department
942of Education and the Division of Alcoholic Beverages and Tobacco
943in the conduct of its official business.
945Disclosure of information under this subsection shall be
946pursuant to a written agreement between the executive director
947and the agency. Such agencies, governmental or nongovernmental,
948shall be bound by the same requirements of confidentiality as
949the Department of Revenue. Breach of confidentiality is a
950misdemeanor of the first degree, punishable as provided by s.
951775.082 or s. 775.083.
952     Section 5.  Subsection (8) of section 220.02, Florida
953Statutes, is amended to read:
954     220.02  Legislative intent.-
955     (8)  It is the intent of the Legislature that credits
956against either the corporate income tax or the franchise tax be
957applied in the following order: those enumerated in s. 631.828,
958those enumerated in s. 220.191, those enumerated in s. 220.181,
959those enumerated in s. 220.183, those enumerated in s. 220.182,
960those enumerated in s. 220.1895, those enumerated in s. 221.02,
961those enumerated in s. 220.184, those enumerated in s. 220.186,
962those enumerated in s. 220.1845, those enumerated in s. 220.19,
963those enumerated in s. 220.185, those enumerated in s. 220.1875
964220.187, those enumerated in s. 220.192, those enumerated in s.
965220.193, and those enumerated in s. 288.9916.
966     Section 6.  Paragraph (a) of subsection (1) of section
967220.13, Florida Statutes, is amended to read:
968     220.13  "Adjusted federal income" defined.-
969     (1)  The term "adjusted federal income" means an amount
970equal to the taxpayer's taxable income as defined in subsection
971(2), or such taxable income of more than one taxpayer as
972provided in s. 220.131, for the taxable year, adjusted as
974     (a)  Additions.-There shall be added to such taxable
976     1.  The amount of any tax upon or measured by income,
977excluding taxes based on gross receipts or revenues, paid or
978accrued as a liability to the District of Columbia or any state
979of the United States which is deductible from gross income in
980the computation of taxable income for the taxable year.
981     2.  The amount of interest which is excluded from taxable
982income under s. 103(a) of the Internal Revenue Code or any other
983federal law, less the associated expenses disallowed in the
984computation of taxable income under s. 265 of the Internal
985Revenue Code or any other law, excluding 60 percent of any
986amounts included in alternative minimum taxable income, as
987defined in s. 55(b)(2) of the Internal Revenue Code, if the
988taxpayer pays tax under s. 220.11(3).
989     3.  In the case of a regulated investment company or real
990estate investment trust, an amount equal to the excess of the
991net long-term capital gain for the taxable year over the amount
992of the capital gain dividends attributable to the taxable year.
993     4.  That portion of the wages or salaries paid or incurred
994for the taxable year which is equal to the amount of the credit
995allowable for the taxable year under s. 220.181. This
996subparagraph shall expire on the date specified in s. 290.016
997for the expiration of the Florida Enterprise Zone Act.
998     5.  That portion of the ad valorem school taxes paid or
999incurred for the taxable year which is equal to the amount of
1000the credit allowable for the taxable year under s. 220.182. This
1001subparagraph shall expire on the date specified in s. 290.016
1002for the expiration of the Florida Enterprise Zone Act.
1003     6.  The amount of emergency excise tax paid or accrued as a
1004liability to this state under chapter 221 which tax is
1005deductible from gross income in the computation of taxable
1006income for the taxable year.
1007     7.  That portion of assessments to fund a guaranty
1008association incurred for the taxable year which is equal to the
1009amount of the credit allowable for the taxable year.
1010     8.  In the case of a nonprofit corporation which holds a
1011pari-mutuel permit and which is exempt from federal income tax
1012as a farmers' cooperative, an amount equal to the excess of the
1013gross income attributable to the pari-mutuel operations over the
1014attributable expenses for the taxable year.
1015     9.  The amount taken as a credit for the taxable year under
1016s. 220.1895.
1017     10.  Up to nine percent of the eligible basis of any
1018designated project which is equal to the credit allowable for
1019the taxable year under s. 220.185.
1020     11.  The amount taken as a credit for the taxable year
1021under s. 220.1875 220.187. The addition in this subparagraph is
1022intended to ensure that the same amount is not allowed for the
1023tax purposes of this state as both a deduction from income and a
1024credit against the tax. This addition is not intended to result
1025in adding the same expense back to income more than once.
1026     12.  The amount taken as a credit for the taxable year
1027under s. 220.192.
1028     13.  The amount taken as a credit for the taxable year
1029under s. 220.193.
1030     14.  Any portion of a qualified investment, as defined in
1031s. 288.9913, which is claimed as a deduction by the taxpayer and
1032taken as a credit against income tax pursuant to s. 288.9916.
1033     Section 7.  The amendment to s. 220.13(1)(a)11., Florida
1034Statutes, made by this act is intended to be clarifying and
1035remedial in nature and shall apply retroactively to tax credits
1036under s. 220.187, Florida Statutes, between January 1, 2002, and
1037June 30, 2010, for taxes due under chapter 220, Florida
1038Statutes, and prospectively to tax credits under s. 220.1875,
1039Florida Statutes.
1040     Section 8.  Subsection (2) of section 220.186, Florida
1041Statutes, is amended to read:
1042     220.186  Credit for Florida alternative minimum tax.-
1043     (2)  The credit pursuant to this section shall be the
1044amount of the excess, if any, of the tax paid based upon taxable
1045income determined pursuant to s. 220.13(2)(k) over the amount of
1046tax which would have been due based upon taxable income without
1047application of s. 220.13(2)(k), before application of this
1048credit without application of any credit under s. 220.1875
1050     Section 9.  Section 220.1875, Florida Statutes, is created
1051to read:
1052     220.1875  Credit for contributions to eligible nonprofit
1053scholarship-funding organizations.-
1054     (1)  There is allowed a credit of 100 percent of an
1055eligible contribution made to an eligible nonprofit scholarship-
1056funding organization under s. 1002.395 against any tax due for a
1057taxable year under this chapter. However, such a credit may not
1058exceed 75 percent of the tax due under this chapter for the
1059taxable year, after the application of any other allowable
1060credits by the taxpayer. The credit granted by this section
1061shall be reduced by the difference between the amount of federal
1062corporate income tax taking into account the credit granted by
1063this section and the amount of federal corporate income tax
1064without application of the credit granted by this section.
1065     (2)  A taxpayer who files a Florida consolidated return as
1066a member of an affiliated group pursuant to s. 220.131(1) may be
1067allowed the credit on a consolidated return basis; however, the
1068total credit taken by the affiliated group is subject to the
1069limitation established under subsection (1).
1070     (3)  The provisions of s. 1002.395 apply to the credit
1071authorized by this section.
1072     Section 10.  Section 561.1211, Florida Statutes, is created
1073to read:
1074     561.1211  Credit for contributions to eligible nonprofit
1075scholarship-funding organizations.-There is allowed a credit of
1076100 percent of an eligible contribution made to an eligible
1077nonprofit scholarship-funding organization under s. 1002.395
1078against any tax due under s. 563.05, s. 564.06, or s. 565.12.
1079For purposes of the distributions of tax revenue under ss.
1080561.12(1)(a) and 564.06(10), the division shall disregard any
1081tax credits allowed under this section to ensure that any
1082reduction in tax revenue received that is attributable to the
1083tax credits results only in a reduction in distributions to the
1084General Revenue Fund. The provisions of s. 1002.395 apply to the
1085credit authorized by this section.
1086     Section 11.  Section 624.51055, Florida Statutes, is
1087amended to read:
1088     624.51055  Credit for contributions to eligible nonprofit
1089scholarship-funding organizations.-
1090     (1)  There is allowed a credit of 100 percent of an
1091eligible contribution made to an eligible nonprofit scholarship-
1092funding organization under s. 1002.395 as provided in s. 220.187
1093against any tax due for a taxable year under s. 624.509(1).
1094However, such a credit may not exceed 75 percent of the tax due
1095under s. 624.509(1) after deducting from such tax deductions for
1096assessments made pursuant to s. 440.51; credits for taxes paid
1097under ss. 175.101 and 185.08; credits for income taxes paid
1098under chapter 220; credits for the emergency excise tax paid
1099under chapter 221; and the credit allowed under s. 624.509(5),
1100as such credit is limited by s. 624.509(6). An insurer claiming
1101a credit against premium tax liability under this section shall
1102not be required to pay any additional retaliatory tax levied
1103pursuant to s. 624.5091 as a result of claiming such credit.
1104Section 624.5091 does not limit such credit in any manner.
1105     (2)  The provisions of s. 1002.395 220.187 apply to the
1106credit authorized by this section.
1107     Section 12.  Subsections (4) and (5) of section 1001.10,
1108Florida Statutes, are amended to read:
1109     1001.10  Commissioner of Education; general powers and
1111     (4)  The Department of Education shall provide technical
1112assistance to school districts, charter schools, the Florida
1113School for the Deaf and the Blind, and private schools that
1114accept scholarship students under s. 220.187 or s. 1002.39 or s.
11151002.395 in the development of policies, procedures, and
1116training related to employment practices and standards of
1117ethical conduct for instructional personnel and school
1118administrators, as defined in s. 1012.01.
1119     (5)  The Department of Education shall provide authorized
1120staff of school districts, charter schools, the Florida School
1121for the Deaf and the Blind, and private schools that accept
1122scholarship students under s. 220.187 or s. 1002.39 or s.
11231002.395 with access to electronic verification of information
1124from the following employment screening tools:
1125     (a)  The Professional Practices' Database of Disciplinary
1126Actions Against Educators; and
1127     (b)  The Department of Education's Teacher Certification
1130This subsection does not require the department to provide these
1131staff with unlimited access to the databases. However, the
1132department shall provide the staff with access to the data
1133necessary for performing employment history checks of the
1134instructional personnel and school administrators included in
1135the databases.
1136     Section 13.  Paragraph (b) of subsection (6) of section
11371002.20, Florida Statutes, is amended to read:
1138     1002.20  K-12 student and parent rights.-Parents of public
1139school students must receive accurate and timely information
1140regarding their child's academic progress and must be informed
1141of ways they can help their child to succeed in school. K-12
1142students and their parents are afforded numerous statutory
1143rights including, but not limited to, the following:
1144     (6)  EDUCATIONAL CHOICE.-
1145     (b)  Private school choices.-Parents of public school
1146students may seek private school choice options under certain
1148     1.  Under the Opportunity Scholarship Program, the parent
1149of a student in a failing public school may request and receive
1150an opportunity scholarship for the student to attend a private
1151school in accordance with the provisions of s. 1002.38.
1152     2.  Under the McKay Scholarships for Students with
1153Disabilities Program, the parent of a public school student with
1154a disability who is dissatisfied with the student's progress may
1155request and receive a McKay Scholarship for the student to
1156attend a private school in accordance with the provisions of s.
1158     3.  Under the Florida Tax Credit Scholarship Program, the
1159parent of a student who qualifies for free or reduced-price
1160school lunch may seek a scholarship from an eligible nonprofit
1161scholarship-funding organization in accordance with the
1162provisions of s. 1002.395 220.187.
1163     Section 14.  Paragraph (e) of subsection (2) of section
11641002.23, Florida Statutes, is amended to read:
1165     1002.23  Family and School Partnership for Student
1166Achievement Act.-
1167     (2)  To facilitate meaningful parent and family
1168involvement, the Department of Education shall develop
1169guidelines for a parent guide to successful student achievement
1170which describes what parents need to know about their child's
1171educational progress and how they can help their child to
1172succeed in school. The guidelines shall include, but need not be
1173limited to:
1174     (e)  Educational choices, as provided for in s. 1002.20(6),
1175and Florida tax credit scholarships, as provided for in s.
11761002.395 220.187;
1177     Section 15.  Paragraph (b) of subsection (3) of section
11781002.39, Florida Statutes, is amended to read:
1179     1002.39  The John M. McKay Scholarships for Students with
1180Disabilities Program.-There is established a program that is
1181separate and distinct from the Opportunity Scholarship Program
1182and is named the John M. McKay Scholarships for Students with
1183Disabilities Program.
1185not eligible for a John M. McKay Scholarship while he or she is:
1186     (b)  Receiving a Florida tax credit scholarship under s.
11871002.395 220.187;
1188     Section 16.  Subsections (1) and (4) of section 1002.421,
1189Florida Statutes, are amended to read:
1190     1002.421  Accountability of private schools participating
1191in state school choice scholarship programs.-
1192     (1)  A Florida private school participating in the Florida
1193Tax Credit Scholarship Program established pursuant to s.
11941002.395 220.187 or an educational scholarship program
1195established pursuant to this chapter must comply with all
1196requirements of this section in addition to private school
1197requirements outlined in s. 1002.42, specific requirements
1198identified within respective scholarship program laws, and other
1199provisions of Florida law that apply to private schools.
1200     (4)  A private school that accepts scholarship students
1201under s. 220.187 or s. 1002.39 or s. 1002.395 must:
1202     (a)  Disqualify instructional personnel and school
1203administrators, as defined in s. 1012.01, from employment in any
1204position that requires direct contact with students if the
1205personnel or administrators are ineligible for such employment
1206under s. 1012.315.
1207     (b)  Adopt policies establishing standards of ethical
1208conduct for instructional personnel and school administrators.
1209The policies must require all instructional personnel and school
1210administrators, as defined in s. 1012.01, to complete training
1211on the standards; establish the duty of instructional personnel
1212and school administrators to report, and procedures for
1213reporting, alleged misconduct by other instructional personnel
1214and school administrators which affects the health, safety, or
1215welfare of a student; and include an explanation of the
1216liability protections provided under ss. 39.203 and 768.095. A
1217private school, or any of its employees, may not enter into a
1218confidentiality agreement regarding terminated or dismissed
1219instructional personnel or school administrators, or personnel
1220or administrators who resign in lieu of termination, based in
1221whole or in part on misconduct that affects the health, safety,
1222or welfare of a student, and may not provide the instructional
1223personnel or school administrators with employment references or
1224discuss the personnel's or administrators' performance with
1225prospective employers in another educational setting, without
1226disclosing the personnel's or administrators' misconduct. Any
1227part of an agreement or contract that has the purpose or effect
1228of concealing misconduct by instructional personnel or school
1229administrators which affects the health, safety, or welfare of a
1230student is void, is contrary to public policy, and may not be
1232     (c)  Before employing instructional personnel or school
1233administrators in any position that requires direct contact with
1234students, conduct employment history checks of each of the
1235personnel's or administrators' previous employers, screen the
1236personnel or administrators through use of the educator
1237screening tools described in s. 1001.10(5), and document the
1238findings. If unable to contact a previous employer, the private
1239school must document efforts to contact the employer.
1241The department shall suspend the payment of funds under ss.
1242220.187 and 1002.39 and 1002.395 to a private school that
1243knowingly fails to comply with this subsection, and shall
1244prohibit the school from enrolling new scholarship students, for
12451 fiscal year and until the school complies.
1246     Section 17.  Section 1006.061, Florida Statutes, is amended
1247to read:
1248     1006.061  Child abuse, abandonment, and neglect policy.-
1249Each district school board, charter school, and private school
1250that accepts scholarship students under s. 220.187 or s. 1002.39
1251or s. 1002.395 shall:
1252     (1)  Post in a prominent place in each school a notice
1253that, pursuant to chapter 39, all employees and agents of the
1254district school board, charter school, or private school have an
1255affirmative duty to report all actual or suspected cases of
1256child abuse, abandonment, or neglect; have immunity from
1257liability if they report such cases in good faith; and have a
1258duty to comply with child protective investigations and all
1259other provisions of law relating to child abuse, abandonment,
1260and neglect. The notice shall also include the statewide toll-
1261free telephone number of the central abuse hotline.
1262     (2)  Post in a prominent place at each school site and on
1263each school's Internet website, if available, the policies and
1264procedures for reporting alleged misconduct by instructional
1265personnel or school administrators which affects the health,
1266safety, or welfare of a student; the contact person to whom the
1267report is made; and the penalties imposed on instructional
1268personnel or school administrators who fail to report suspected
1269or actual child abuse or alleged misconduct by other
1270instructional personnel or school administrators.
1271     (3)  Require the principal of the charter school or private
1272school, or the district school superintendent, or the
1273superintendent's designee, at the request of the Department of
1274Children and Family Services, to act as a liaison to the
1275Department of Children and Family Services and the child
1276protection team, as defined in s. 39.01, when in a case of
1277suspected child abuse, abandonment, or neglect or an unlawful
1278sexual offense involving a child the case is referred to such a
1279team; except that this does not relieve or restrict the
1280Department of Children and Family Services from discharging its
1281duty and responsibility under the law to investigate and report
1282every suspected or actual case of child abuse, abandonment, or
1283neglect or unlawful sexual offense involving a child.
1285The Department of Education shall develop, and publish on the
1286department's Internet website, sample notices suitable for
1287posting in accordance with subsections (1) and (2).
1288     Section 18.  Section 1012.315, Florida Statutes, is amended
1289to read:
1290     1012.315  Disqualification from employment.-A person is
1291ineligible for educator certification, and instructional
1292personnel and school administrators, as defined in s. 1012.01,
1293are ineligible for employment in any position that requires
1294direct contact with students in a district school system,
1295charter school, or private school that accepts scholarship
1296students under s. 220.187 or s. 1002.39 or s. 1002.395, if the
1297person, instructional personnel, or school administrator has
1298been convicted of:
1299     (1)  Any felony offense prohibited under any of the
1300following statutes:
1301     (a)  Section 393.135, relating to sexual misconduct with
1302certain developmentally disabled clients and reporting of such
1303sexual misconduct.
1304     (b)  Section 394.4593, relating to sexual misconduct with
1305certain mental health patients and reporting of such sexual
1307     (c)  Section 415.111, relating to adult abuse, neglect, or
1308exploitation of aged persons or disabled adults.
1309     (d)  Section 782.04, relating to murder.
1310     (e)  Section 782.07, relating to manslaughter, aggravated
1311manslaughter of an elderly person or disabled adult, aggravated
1312manslaughter of a child, or aggravated manslaughter of an
1313officer, a firefighter, an emergency medical technician, or a
1315     (f)  Section 784.021, relating to aggravated assault.
1316     (g)  Section 784.045, relating to aggravated battery.
1317     (h)  Section 784.075, relating to battery on a detention or
1318commitment facility staff member or a juvenile probation
1320     (i)  Section 787.01, relating to kidnapping.
1321     (j)  Section 787.02, relating to false imprisonment.
1322     (k)  Section 787.025, relating to luring or enticing a
1324     (l)  Section 787.04(2), relating to leading, taking,
1325enticing, or removing a minor beyond the state limits, or
1326concealing the location of a minor, with criminal intent pending
1327custody proceedings.
1328     (m)  Section 787.04(3), relating to leading, taking,
1329enticing, or removing a minor beyond the state limits, or
1330concealing the location of a minor, with criminal intent pending
1331dependency proceedings or proceedings concerning alleged abuse
1332or neglect of a minor.
1333     (n)  Section 790.115(1), relating to exhibiting firearms or
1334weapons at a school-sponsored event, on school property, or
1335within 1,000 feet of a school.
1336     (o)  Section 790.115(2)(b), relating to possessing an
1337electric weapon or device, destructive device, or other weapon
1338at a school-sponsored event or on school property.
1339     (p)  Section 794.011, relating to sexual battery.
1340     (q)  Former s. 794.041, relating to sexual activity with or
1341solicitation of a child by a person in familial or custodial
1343     (r)  Section 794.05, relating to unlawful sexual activity
1344with certain minors.
1345     (s)  Section 794.08, relating to female genital mutilation.
1346     (t)  Chapter 796, relating to prostitution.
1347     (u)  Chapter 800, relating to lewdness and indecent
1349     (v)  Section 806.01, relating to arson.
1350     (w)  Section 810.14, relating to voyeurism.
1351     (x)  Section 810.145, relating to video voyeurism.
1352     (y)  Section 812.014(6), relating to coordinating the
1353commission of theft in excess of $3,000.
1354     (z)  Section 812.0145, relating to theft from persons 65
1355years of age or older.
1356     (aa)  Section 812.019, relating to dealing in stolen
1358     (bb)  Section 812.13, relating to robbery.
1359     (cc)  Section 812.131, relating to robbery by sudden
1361     (dd)  Section 812.133, relating to carjacking.
1362     (ee)  Section 812.135, relating to home-invasion robbery.
1363     (ff)  Section 817.563, relating to fraudulent sale of
1364controlled substances.
1365     (gg)  Section 825.102, relating to abuse, aggravated abuse,
1366or neglect of an elderly person or disabled adult.
1367     (hh)  Section 825.103, relating to exploitation of an
1368elderly person or disabled adult.
1369     (ii)  Section 825.1025, relating to lewd or lascivious
1370offenses committed upon or in the presence of an elderly person
1371or disabled person.
1372     (jj)  Section 826.04, relating to incest.
1373     (kk)  Section 827.03, relating to child abuse, aggravated
1374child abuse, or neglect of a child.
1375     (ll)  Section 827.04, relating to contributing to the
1376delinquency or dependency of a child.
1377     (mm)  Section 827.071, relating to sexual performance by a
1379     (nn)  Section 843.01, relating to resisting arrest with
1381     (oo)  Chapter 847, relating to obscenity.
1382     (pp)  Section 874.05, relating to causing, encouraging,
1383soliciting, or recruiting another to join a criminal street
1385     (qq)  Chapter 893, relating to drug abuse prevention and
1386control, if the offense was a felony of the second degree or
1387greater severity.
1388     (rr)  Section 916.1075, relating to sexual misconduct with
1389certain forensic clients and reporting of such sexual
1391     (ss)  Section 944.47, relating to introduction, removal, or
1392possession of contraband at a correctional facility.
1393     (tt)  Section 985.701, relating to sexual misconduct in
1394juvenile justice programs.
1395     (uu)  Section 985.711, relating to introduction, removal,
1396or possession of contraband at a juvenile detention facility or
1397commitment program.
1398     (2)  Any misdemeanor offense prohibited under any of the
1399following statutes:
1400     (a)  Section 784.03, relating to battery, if the victim of
1401the offense was a minor.
1402     (b)  Section 787.025, relating to luring or enticing a
1404     (3)  Any criminal act committed in another state or under
1405federal law which, if committed in this state, constitutes an
1406offense prohibited under any statute listed in subsection (1) or
1407subsection (2).
1408     (4)  Any delinquent act committed in this state or any
1409delinquent or criminal act committed in another state or under
1410federal law which, if committed in this state, qualifies an
1411individual for inclusion on the Registered Juvenile Sex Offender
1412List under s. 943.0435(1)(a)1.d.
1413     Section 19.  Paragraph (e) of subsection (1) of section
14141012.796, Florida Statutes, is amended to read:
1415     1012.796  Complaints against teachers and administrators;
1416procedure; penalties.-
1417     (1)
1418     (e)  If allegations arise against an employee who is
1419certified under s. 1012.56 and employed in an educator-
1420certificated position in any public school, charter school or
1421governing board thereof, or private school that accepts
1422scholarship students under s. 220.187 or s. 1002.39 or s.
14231002.395, the school shall file in writing with the department a
1424legally sufficient complaint within 30 days after the date on
1425which the subject matter of the complaint came to the attention
1426of the school. A complaint is legally sufficient if it contains
1427ultimate facts that show a violation has occurred as provided in
1428s. 1012.795 and defined by rule of the State Board of Education.
1429The school shall include all known information relating to the
1430complaint with the filing of the complaint. This paragraph does
1431not limit or restrict the power and duty of the department to
1432investigate complaints, regardless of the school's untimely
1433filing, or failure to file, complaints and followup reports.
1434     Section 20.  Except as otherwise expressly provided in this
1435acct, this act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.
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