March 31, 2020
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CS/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 unused amounts of tax credits to be carried
11forward; providing application requirements; providing
12limitations on conveying, assigning, or transferring tax
13credits; revising provisions governing the rescission of
14taxpayer tax credits; deleting a prohibition against
15claiming certain multiple tax credits; specifying
16additional obligations for eligible nonprofit scholarship-
17funding organizations relating to development and review
18of certain accounting 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 certain obligations of
24the Department of Education; specifying additional
25requirements for certain independent research
26organizations; providing responsibilities of the
27Department of Education; deleting certain requirements for
28independent research organizations; authorizing the
29Commissioner of Education to deny, suspend, or revoke
30private school program participation under certain
31circumstances; providing requirements and criteria;
32revising limitations on annual amounts of scholarships
33provided; deleting certain corporate tax credit
34carryforward authority; revising certain rulemaking
35authority; providing for severability and for preserving
36certain additional tax credits; creating s. 211.0251,
37F.S.; providing for a credit against the oil and gas
38production tax for certain program contributions;
39requiring the Department of Revenue to disregard certain
40tax credits for certain purposes; providing for
41application; creating s. 212.1831, F.S.; providing for a
42credit against sales and use tax for certain program
43contributions; requiring the Department of Revenue to
44disregard certain tax credits for certain purposes;
45providing for application; amending s. 213.053, F.S.;
46expanding the authority of the Department of Revenue to
47disclose certain information; amending s. 220.13, F.S.;
48revising the determination of additions to adjusted
49federal income; providing intent; providing for
50construction of certain provisions; providing for
51retroactive application; creating s. 220.1875, F.S.;
52providing for a credit against the corporate income tax
53for certain program contributions; providing limitations;
54providing for adjustments; providing for application;
55creating s. 561.1211, F.S.; providing for a credit against
56certain alcoholic beverage taxes for certain
57contributions; requiring the Department of Revenue to
58disregard certain tax credits for certain purposes;
59providing for application; amending ss. 220.02, 220.186,
60624.51055, 1001.10, 1002.20, 1002.23, 1002.39, 1002.421,
611006.061, 1012.315, and 1012.796, F.S.; conforming cross-
62references to changes made by the act; authorizing the
63Department of Revenue to adopt emergency rules; providing
64an appropriation to the Department of Revenue to implement
65the act; providing effective dates.
67Be It Enacted by the Legislature of the State of Florida:
69     Section 1.  Section 220.187, Florida Statutes, is
70transferred, renumbered as section 1002.395, Florida Statutes,
71and amended to read:
72     1002.395 220.187  Florida Tax Credit Scholarship Program
73Credits for contributions to nonprofit scholarship-funding
76     (a)  The Legislature finds that:
77     1.  It has the inherent power to determine subjects of
78taxation for general or particular public purposes.
79     2.  Expanding educational opportunities and improving the
80quality of educational services within the state are valid
81public purposes that the Legislature may promote using its
82sovereign power to determine subjects of taxation and exemptions
83from taxation.
84     3.  Ensuring that all parents, regardless of means, may
85exercise and enjoy their basic right to educate their children
86as they see fit is a valid public purpose that the Legislature
87may promote using its sovereign power to determine subjects of
88taxation and exemptions from taxation.
89     4.  Expanding educational opportunities and the healthy
90competition they promote are critical to improving the quality
91of education in the state and to ensuring that all children
92receive the high-quality education to which they are entitled.
93     (b)  The purpose of this section is to:
94     1.  Enable taxpayers to make private, voluntary
95contributions to nonprofit scholarship-funding organizations in
96order to promote the general welfare.
97     2.  Provide taxpayers who wish to help parents with limited
98resources exercise their basic right to educate their children
99as they see fit with a means to do so.
100     3.  Promote the general welfare by expanding educational
101opportunities for children of families that have limited
102financial resources.
103     4.  Enable children in this state to achieve a greater
104level of excellence in their education.
105     5.  Improve the quality of education in this state, both by
106expanding educational opportunities for children and by creating
107incentives for schools to achieve excellence.
108     (2)  DEFINITIONS.-As used in this section, the term:
109     (a)  "Annual tax credit amount" means, for any state fiscal
110year, the sum of the amount of tax credits approved under
111paragraph (5)(b), including tax credits to be taken under s.
112220.1875 or s. 624.51055, which are approved for a taxpayer
113whose taxable year begins on or after January 1 of the calendar
114year preceding the start of the applicable state fiscal year.
115     (b)(a)  "Department" means the Department of Revenue.
116     (c)(b)  "Direct certification list" means the certified
117list of children who qualify for the Food Stamp Program, the
118Temporary Assistance to Needy Families Program, or the Food
119Distribution Program on Indian Reservations provided to the
120Department of Education by the Department of Children and Family
122     (d)  "Division" means the Division of Alcoholic Beverages
123and Tobacco of the Department of Business and Professional
125     (e)(c)  "Eligible contribution" means a monetary
126contribution from a taxpayer, subject to the restrictions
127provided in this section, to an eligible nonprofit scholarship-
128funding organization. The taxpayer making the contribution may
129not designate a specific child as the beneficiary of the
131     (f)(d)  "Eligible nonprofit scholarship-funding
132organization" means a charitable organization that:
133     1.  Is exempt from federal income tax pursuant to s.
134501(c)(3) of the Internal Revenue Code;
135     2.  Is a Florida entity formed under chapter 607, chapter
136608, or chapter 617 and whose principal office is located in the
137state; and
138     3.  Complies with the provisions of subsection (6).
139     (g)(e)  "Eligible private school" means a private school,
140as defined in s. 1002.01(2), located in Florida which offers an
141education to students in any grades K-12 and that meets the
142requirements in subsection (8).
143     (h)(f)  "Owner or operator" includes:
144     1.  An owner, president, officer, or director of an
145eligible nonprofit scholarship-funding organization or a person
146with equivalent decisionmaking authority over an eligible
147nonprofit scholarship-funding organization.
148     2.  An owner, operator, superintendent, or principal of an
149eligible private school or a person with equivalent
150decisionmaking authority over an eligible private school.
151     (i)  "Tax credit cap amount" means the maximum annual tax
152credit amount that the department may approve in a state fiscal
154     (j)  "Unweighted FTE funding amount" means the statewide
155average total funds per unweighted full-time equivalent funding
156amount that is incorporated by reference in the General
157Appropriations Act, or any subsequent special appropriations
158act, for the applicable state fiscal year.
160     (a)  The Florida Tax Credit Scholarship Program is
162     (b)  Contingent upon available funds:
163     1.  A student is eligible for a Florida tax credit
164scholarship under this section or s. 624.51055 if the student
165qualifies for free or reduced-price school lunches under the
166National School Lunch Act or is on the direct certification list
168     a.(a)  Was counted as a full-time equivalent student during
169the previous state fiscal year for purposes of state per-student
171     b.(b)  Received a scholarship from an eligible nonprofit
172scholarship-funding organization or from the State of Florida
173during the previous school year;
174     c.(c)  Is eligible to enter kindergarten or first grade; or
175     d.(d)  Is currently placed, or during the previous state
176fiscal year was placed, in foster care as defined in s. 39.01.
177     2.  Contingent upon available funds, A student may continue
178in the scholarship program as long as the student's household
179income level does not exceed 230 200 percent of the federal
180poverty level.
181     3.  A sibling of a student who is continuing in the
182scholarship program and who resides in the same household as the
183student shall also be eligible as a first-time tax credit
184scholarship recipient if the sibling meets one or more of the
185criteria specified in subparagraph 1. and as long as the
186student's and sibling's household income level does not exceed
187230 200 percent of the federal poverty level.
188     (c)  Household income for purposes of a student who is
189currently in foster care as defined in s. 39.01 shall consist
190only of the income that may be considered in determining whether
191he or she qualifies for free or reduced-price school lunches
192under the National School Lunch Act.
193     (4)  SCHOLARSHIP PROHIBITIONS.-A student is not eligible
194for a scholarship while he or she is:
195     (a)  Enrolled in a school operating for the purpose of
196providing educational services to youth in Department of
197Juvenile Justice commitment programs;
198     (b)  Receiving a scholarship from another eligible
199nonprofit scholarship-funding organization under this section;
200     (c)  Receiving an educational scholarship pursuant to
201chapter 1002;
202     (d)  Participating in a home education program as defined
203in s. 1002.01(1);
204     (e)  Participating in a private tutoring program pursuant
205to s. 1002.43;
206     (f)  Participating in a virtual school, correspondence
207school, or distance learning program that receives state funding
208pursuant to the student's participation unless the participation
209is limited to no more than two courses per school year; or
210     (g)  Enrolled in the Florida School for the Deaf and the
214     (a)1.  The tax credit cap amount is $140 million in the
2152010-2011 state fiscal year.
216     2.  In the 2011-2012 state fiscal year and each state
217fiscal year thereafter, the tax credit cap amount is the tax
218credit cap amount in the prior state fiscal year. However, in
219any state fiscal year when the annual tax credit amount for the
220prior state fiscal year is equal to or greater than 90 percent
221of the tax credit cap amount applicable to that state fiscal
222year, the tax credit cap amount shall increase by 25 percent.
223The department shall publish on its website information
224identifying the tax credit cap amount when it is increased
225pursuant to this subparagraph. There is allowed a credit of 100
226percent of an eligible contribution against any tax due for a
227taxable year under this chapter. However, such a credit may not
228exceed 75 percent of the tax due under this chapter for the
229taxable year, after the application of any other allowable
230credits by the taxpayer. The credit granted by this section
231shall be reduced by the difference between the amount of federal
232corporate income tax taking into account the credit granted by
233this section and the amount of federal corporate income tax
234without application of the credit granted by this section.
235     (b)  A taxpayer may submit an application to the department
236for a tax credit or credits under one or more of s. 211.0251, s.
237212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The
238taxpayer shall specify in the application each tax for which the
239taxpayer requests a credit and the applicable taxable year for a
240credit under s. 220.1875 or s. 624.51055 or the applicable state
241fiscal year for a credit under s. 211.0251, s. 212.1831, or s.
242561.1211. The department shall approve tax credits on a first-
243come, first-served basis and must obtain the division's approval
244prior to approving a tax credit under s. 561.1211. For each
245state fiscal year, the total amount of tax credits and
246carryforward of tax credits which may be granted under this
247section and s. 624.51055 is $118 million.
248     (c)  If a tax credit approved under paragraph (b)is not
249fully used within the specified state fiscal year for credits
250under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes
251due for the specified taxable year for credits under s. 220.1875
252or s. 624.51055 because of insufficient tax liability on the
253part of the taxpayer, the unused amount may be carried forward
254for a period not to exceed 3 years. However, any taxpayer that
255seeks to carry forward an unused amount of tax credit must
256submit an application to the department for approval of the
257carryforward tax credit in the year that the taxpayer intends to
258use the carryforward. The department must obtain the division's
259approval prior to approving the carryforward of a tax credit
260under s. 561.1211. A taxpayer who files a Florida consolidated
261return as a member of an affiliated group pursuant to s.
262220.131(1) may be allowed the credit on a consolidated return
263basis; however, the total credit taken by the affiliated group
264is subject to the limitation established under paragraph (a).
265     (d)  A taxpayer may not convey, assign, or transfer an
266approved tax credit or a carryforward tax credit to another
267entity unless all of the assets of the taxpayer are conveyed,
268assigned, or transferred in the same transaction.
269     (e)(d)  Within any state fiscal year Effective for tax
270years beginning January 1, 2006, a taxpayer may rescind all or
271part of a its allocated tax credit approved under paragraph (b)
272this section. The amount rescinded shall become available for
273purposes of the cap for that state fiscal year under this
274section to another an eligible taxpayer as approved by the
275department if the taxpayer receives notice from the department
276that the rescindment has been accepted by the department and the
277taxpayer has not previously rescinded any or all of its tax
278credits approved credit allocation under paragraph (b) this
279section more than once in the previous 3 tax years. The
280department must obtain the division's approval prior to
281accepting the rescindment of a tax credit under s. 561.1211. Any
282amount rescinded under this paragraph shall become available to
283an eligible taxpayer on a first-come, first-served basis based
284on tax credit applications received after the date the
285rescindment is accepted by the department.
286     (e)  A taxpayer who is eligible to receive the credit
287provided for in s. 624.51055 is not eligible to receive the
288credit provided by this section.
290ORGANIZATIONS.-An eligible nonprofit scholarship-funding
292     (a)  Must comply with the antidiscrimination provisions of
29342 U.S.C. s. 2000d.
294     (b)  Must comply with the following background check
296     1.  All owners and operators as defined in subparagraph
297(2)(h)(f)1. are, upon employment or engagement to provide
298services, subject to level 2 background screening as provided
299under chapter 435. The fingerprints for the background screening
300must be electronically submitted to the Department of Law
301Enforcement and can be taken by an authorized law enforcement
302agency or by an employee of the eligible nonprofit scholarship-
303funding organization or a private company who is trained to take
304fingerprints. However, the complete set of fingerprints of an
305owner or operator may not be taken by the owner or operator. The
306results of the state and national criminal history check shall
307be provided to the Department of Education for screening under
308chapter 435. The cost of the background screening may be borne
309by the eligible nonprofit scholarship-funding organization or
310the owner or operator.
311     2.  Every 5 years following employment or engagement to
312provide services or association with an eligible nonprofit
313scholarship-funding organization, each owner or operator must
314meet level 2 screening standards as described in s. 435.04, at
315which time the nonprofit scholarship-funding organization shall
316request the Department of Law Enforcement to forward the
317fingerprints to the Federal Bureau of Investigation for level 2
318screening. If the fingerprints of an owner or operator are not
319retained by the Department of Law Enforcement under subparagraph
3203., the owner or operator must electronically file a complete
321set of fingerprints with the Department of Law Enforcement. Upon
322submission of fingerprints for this purpose, the eligible
323nonprofit scholarship-funding organization shall request that
324the Department of Law Enforcement forward the fingerprints to
325the Federal Bureau of Investigation for level 2 screening, and
326the fingerprints shall be retained by the Department of Law
327Enforcement under subparagraph 3.
328     3.  Beginning July 1, 2007, all fingerprints submitted to
329the Department of Law Enforcement as required by this paragraph
330must be retained by the Department of Law Enforcement in a
331manner approved by rule and entered in the statewide automated
332fingerprint identification system authorized by s. 943.05(2)(b).
333The fingerprints must thereafter be available for all purposes
334and uses authorized for arrest fingerprint cards entered in the
335statewide automated fingerprint identification system pursuant
336to s. 943.051.
337     4.  Beginning July 1, 2007, the Department of Law
338Enforcement shall search all arrest fingerprint cards received
339under s. 943.051 against the fingerprints retained in the
340statewide automated fingerprint identification system under
341subparagraph 3. Any arrest record that is identified with an
342owner's or operator's fingerprints must be reported to the
343Department of Education. The Department of Education shall
344participate in this search process by paying an annual fee to
345the Department of Law Enforcement and by informing the
346Department of Law Enforcement of any change in the employment,
347engagement, or association status of the owners or operators
348whose fingerprints are retained under subparagraph 3. The
349Department of Law Enforcement shall adopt a rule setting the
350amount of the annual fee to be imposed upon the Department of
351Education for performing these services and establishing the
352procedures for the retention of owner and operator fingerprints
353and the dissemination of search results. The fee may be borne by
354the owner or operator of the nonprofit scholarship-funding
356     5.  A nonprofit scholarship-funding organization whose
357owner or operator fails the level 2 background screening shall
358not be eligible to provide scholarships under this section.
359     6.  A nonprofit scholarship-funding organization whose
360owner or operator in the last 7 years has filed for personal
361bankruptcy or corporate bankruptcy in a corporation of which he
362or she owned more than 20 percent shall not be eligible to
363provide scholarships under this section.
364     (c)  Must not have an owner or operator who owns or
365operates an eligible private school that is participating in the
366scholarship program.
367     (d)  Must provide scholarships, from eligible
368contributions, to eligible students for the cost of:
369     1.  Tuition and fees for an eligible private school; or
370     2.  Transportation to a Florida public school that is
371located outside the district in which the student resides or to
372a lab school as defined in s. 1002.32.
373     (e)  Must give priority to eligible students who received a
374scholarship from an eligible nonprofit scholarship-funding
375organization or from the State of Florida during the previous
376school year.
377     (f)  Must provide a scholarship to an eligible student on a
378first-come, first-served basis unless the student qualifies for
379priority pursuant to paragraph (e).
380     (g)  May not restrict or reserve scholarships for use at a
381particular private school or provide scholarships to a child of
382an owner or operator.
383     (h)  Must allow an eligible student to attend any eligible
384private school and must allow a parent to transfer a scholarship
385during a school year to any other eligible private school of the
386parent's choice.
387     (i)1.  May use up to 3 percent of eligible contributions
388received during the state fiscal year in which such
389contributions are collected for administrative expenses if the
390organization has operated under this section for at least 3
391state fiscal years and did not have any negative financial
392findings in its most recent audit under paragraph (l). Such
393administrative expenses must be reasonable and necessary for the
394organization's management and distribution of eligible
395contributions under this section. No more than one-third of the
396funds authorized for administrative expenses under this
397subparagraph may be used for expenses related to the recruitment
398of contributions from taxpayers.
399     2.  Must expend for annual or partial-year scholarships an
400amount equal to or greater than 75 percent of the net eligible
401contributions remaining after administrative expenses during the
402state fiscal year in which such contributions are collected. No
403more than 25 percent of such net eligible contributions may be
404carried forward to the following state fiscal year. Any amounts
405carried forward shall be expended for annual or partial-year
406scholarships in the following state fiscal year. Net eligible
407contributions remaining on June 30 of each year that are in
408excess of the 25 percent that may be carried forward shall be
409returned to the State Treasury for deposit in the General
410Revenue Fund.
411     3.  Must, before granting a scholarship for an academic
412year, document each scholarship student's eligibility for that
413academic year. A scholarship-funding organization may not grant
414multiyear scholarships in one approval process.
415     (j)  Must maintain separate accounts for scholarship funds
416and operating funds.
417     (k)  With the prior approval of the Department of
418Education, may transfer funds to another eligible nonprofit
419scholarship-funding organization if additional funds are
420required to meet scholarship demand at the receiving nonprofit
421scholarship-funding organization. A transfer shall be limited to
422the greater of $500,000 or 20 percent of the total contributions
423received by the nonprofit scholarship-funding organization
424making the transfer. All transferred funds must be deposited by
425the receiving nonprofit scholarship-funding organization into
426its scholarship accounts. All transferred amounts received by
427any nonprofit scholarship-funding organization must be
428separately disclosed in the annual financial and compliance
429audit required in this section.
430     (l)  Must provide to the Auditor General and the Department
431of Education an annual financial and compliance audit of its
432accounts and records conducted by an independent certified
433public accountant and in accordance with rules adopted by the
434Auditor General. The audit must be conducted in compliance with
435generally accepted auditing standards and must include a report
436on financial statements presented in accordance with generally
437accepted accounting principles set forth by the American
438Institute of Certified Public Accountants for not-for-profit
439organizations and a determination of compliance with the
440statutory eligibility and expenditure requirements set forth in
441this section. Audits must be provided to the Auditor General and
442the Department of Education within 180 days after completion of
443the eligible nonprofit scholarship-funding organization's fiscal
445     (m)  Must prepare and submit quarterly reports to the
446Department of Education pursuant to paragraph (9)(m). In
447addition, an eligible nonprofit scholarship-funding organization
448must submit in a timely manner any information requested by the
449Department of Education relating to the scholarship program.
450     (n)1.a.  Must participate in the joint development of
451agreed-upon procedures to be performed by an independent
452certified public accountant as required under paragraph (8)(e)
453if the scholarship-funding organization provided more than
454$250,000 in scholarship funds to an eligible private school
455under this section during the 2009-2010 state fiscal year. The
456agreed-upon procedures must uniformly apply to all private
457schools and must determine, at a minimum, whether the private
458school has been verified as eligible by the Department of
459Education under paragraph (9)(c); has an adequate accounting
460system, system of financial controls, and process for deposit
461and classification of scholarship funds; and has properly
462expended scholarship funds for education-related expenses.
463During the development of the procedures, the participating
464scholarship-funding organizations shall specify guidelines
465governing the materiality of exceptions that may be found during
466the accountant's performance of the procedures. The procedures
467and guidelines shall be provided to private schools and the
468Commissioner of Education by March 15, 2011.
469     b.  Must participate in a joint review of the agreed-upon
470procedures and guidelines developed under sub-subparagraph a.,
471by February 2013 and biennially thereafter, if the scholarship-
472funding organization provided more than $250,000 in scholarship
473funds to an eligible private school under this section during
474the state fiscal year preceding the biennial review. If the
475procedures and guidelines are revised, the revisions must be
476provided to private schools and the Commissioner of Education by
477March 15, 2013, and biennially thereafter.
478     c.  Must monitor the compliance of a private school with
479paragraph (8)(e) if the scholarship-funding organization
480provided the majority of the scholarship funding to the school.
481For each private school subject to paragraph (8)(e), the
482appropriate scholarship-funding organization shall notify the
483Commissioner of Education by October 30, 2011, and annually
484thereafter of:
485     (I)  A private school's failure to submit a report required
486under paragraph (8)(e); or
487     (II)  Any material exceptions set forth in the report
488required under paragraph (8)(e).
489     2.  Must seek input from the accrediting associations that
490are members of the Florida Association of Academic Nonpublic
491Schools when jointly developing the agreed-upon procedures and
492guidelines under sub-subparagraph 1.a. and conducting a review
493of those procedures and guidelines under sub-subparagraph 1.b.
495Any and all information and documentation provided to the
496Department of Education and the Auditor General relating to the
497identity of a taxpayer that provides an eligible contribution
498under this section shall remain confidential at all times in
499accordance with s. 213.053.
502     (a)  The parent must select an eligible private school and
503apply for the admission of his or her child.
504     (b)  The parent must inform the child's school district
505when the parent withdraws his or her child to attend an eligible
506private school.
507     (c)  Any student participating in the scholarship program
508must remain in attendance throughout the school year unless
509excused by the school for illness or other good cause.
510     (d)  Each parent and each student has an obligation to the
511private school to comply with the private school's published
513     (e)  The parent shall ensure that the student participating
514in the scholarship program takes the norm-referenced assessment
515offered by the private school. The parent may also choose to
516have the student participate in the statewide assessments
517pursuant to s. 1008.22. If the parent requests that the student
518participating in the scholarship program take statewide
519assessments pursuant to s. 1008.22, the parent is responsible
520for transporting the student to the assessment site designated
521by the school district.
522     (f)  Upon receipt of a scholarship warrant from the
523eligible nonprofit scholarship-funding organization, the parent
524to whom the warrant is made must restrictively endorse the
525warrant to the private school for deposit into the account of
526the private school. The parent may not designate any entity or
527individual associated with the participating private school as
528the parent's attorney in fact to endorse a scholarship warrant.
529A participant who fails to comply with this paragraph forfeits
530the scholarship.
532eligible private school may be sectarian or nonsectarian and
534     (a)  Comply with all requirements for private schools
535participating in state school choice scholarship programs
536pursuant to s. 1002.421.
537     (b)  Provide to the eligible nonprofit scholarship-funding
538organization, upon request, all documentation required for the
539student's participation, including the private school's and
540student's fee schedules.
541     (c)  Be academically accountable to the parent for meeting
542the educational needs of the student by:
543     1.  At a minimum, annually providing to the parent a
544written explanation of the student's progress.
545     2.  Annually administering or making provision for students
546participating in the scholarship program in grades 3 through 10
547to take one of the nationally norm-referenced tests identified
548by the Department of Education. Students with disabilities for
549whom standardized testing is not appropriate are exempt from
550this requirement. A participating private school must report a
551student's scores to the parent and to the independent research
552organization selected by the Department of Education as
553described in paragraph (9)(j).
554     3.  Cooperating with the scholarship student whose parent
555chooses to have the student participate in the statewide
556assessments pursuant to s. 1008.22.
557     (d)  Employ or contract with teachers who have regular and
558direct contact with each student receiving a scholarship under
559this section at the school's physical location.
560     (e)  Annually contract with an independent certified public
561accountant to perform the agreed-upon procedures developed under
562paragraph (6)(n) and produce a report of the results if the
563private school receives more than $250,000 in funds from
564scholarships awarded under this section in the 2010-2011 state
565fiscal year or a state fiscal year thereafter. A private school
566subject to this paragraph must submit the report by September
56715, 2011, and annually thereafter to the scholarship-funding
568organization that awarded the majority of the school's
569scholarship funds. The agreed-upon procedures must be conducted
570in accordance with attestation standards established by the
571American Institute of Certified Public Accountants.
573The inability of a private school to meet the requirements of
574this subsection shall constitute a basis for the ineligibility
575of the private school to participate in the scholarship program
576as determined by the Department of Education.
578Education shall:
579     (a)  Annually submit to the department and division, by
580March 15, a list of eligible nonprofit scholarship-funding
581organizations that meet the requirements of paragraph (2)(f)(d).
582     (b)  Annually verify the eligibility of nonprofit
583scholarship-funding organizations that meet the requirements of
584paragraph (2)(f)(d).
585     (c)  Annually verify the eligibility of private schools
586that meet the requirements of subsection (8).
587     (d)  Annually verify the eligibility of expenditures as
588provided in paragraph (6)(d) using the audit required by
589paragraph (6)(l).
590     (e)  Establish a toll-free hotline that provides parents
591and private schools with information on participation in the
592scholarship program.
593     (f)  Establish a process by which individuals may notify
594the Department of Education of any violation by a parent,
595private school, or school district of state laws relating to
596program participation. The Department of Education shall conduct
597an inquiry of any written complaint of a violation of this
598section, or make a referral to the appropriate agency for an
599investigation, if the complaint is signed by the complainant and
600is legally sufficient. A complaint is legally sufficient if it
601contains ultimate facts that show that a violation of this
602section or any rule adopted by the State Board of Education has
603occurred. In order to determine legal sufficiency, the
604Department of Education may require supporting information or
605documentation from the complainant. A department inquiry is not
606subject to the requirements of chapter 120.
607     (g)  Require an annual, notarized, sworn compliance
608statement by participating private schools certifying compliance
609with state laws and shall retain such records.
610     (h)  Cross-check the list of participating scholarship
611students with the public school enrollment lists to avoid
613     (i)  Maintain a list of nationally norm-referenced tests
614identified for purposes of satisfying the testing requirement in
615subparagraph (8)(c)2. The tests must meet industry standards of
616quality in accordance with State Board of Education rule.
617     (j)  Select an independent research organization, which may
618be a public or private entity or university, to which
619participating private schools must report the scores of
620participating students on the nationally norm-referenced tests
621administered by the private school in grades 3 through 10.
622     1.  The independent research organization must annually
623report to the Department of Education on the year-to-year
624learning gains improvements of participating students:
625     a.  On a statewide basis. The report shall also include, to
626the extent possible, a comparison of these learning gains to the
627statewide learning gains of public school students with
628socioeconomic backgrounds similar to those of students
629participating in the scholarship program. The independent
630research organization must analyze and report student
631performance data in a manner that protects the rights of
632students and parents as mandated in 20 U.S.C. s. 1232g, the
633Family Educational Rights and Privacy Act, and must not
634disaggregate data to a level that will disclose the academic
635level of individual students or of individual schools. To the
636extent possible, the independent research organization must
637accumulate historical performance data on students from the
638Department of Education and private schools to describe baseline
639performance and to conduct longitudinal studies. To minimize
640costs and reduce time required for the independent research
641organization's third-party analysis and evaluation, the
642Department of Education shall conduct analyses of matched
643students from public school assessment data and calculate
644control group learning gains using an agreed-upon methodology
645outlined in the contract with the independent research
646organization; and third-party evaluator
647     b.  According to each participating private school in which
648there are at least 30 participating students who have scores for
649tests administered during or after the 2009-2010 school year for
6502 consecutive years at that private school.
651     2.  The sharing and reporting of student learning gain data
652under this paragraph must be in accordance with requirements of
65320 U.S.C. s. 1232g, the Family Educational Rights and Privacy
654Act, and shall be for the sole purpose of creating the annual
655report required by subparagraph 1 conducting the evaluation. All
656parties must preserve the confidentiality of such information as
657required by law. The annual report must not disaggregate data to
658a level that will identify individual participating schools,
659except as required under sub-subparagraph 1.b., or disclose the
660academic level of individual students.
661     3.  The annual report required by subparagraph 1. shall be
662published by the Department of Education on its website.
663     (k)  Notify an eligible nonprofit scholarship-funding
664organization of any of the organization's identified students
665who are receiving educational scholarships pursuant to chapter
667     (l)  Notify an eligible nonprofit scholarship-funding
668organization of any of the organization's identified students
669who are receiving tax credit scholarships from other eligible
670nonprofit scholarship-funding organizations.
671     (m)  Require quarterly reports by an eligible nonprofit
672scholarship-funding organization regarding the number of
673students participating in the scholarship program, the private
674schools at which the students are enrolled, and other
675information deemed necessary by the Department of Education.
676     (n)1.  Conduct random site visits to private schools
677participating in the Florida Tax Credit Scholarship Program. The
678purpose of the site visits is solely to verify the information
679reported by the schools concerning the enrollment and attendance
680of students, the credentials of teachers, background screening
681of teachers, and teachers' fingerprinting results. The
682Department of Education may not make more than seven random site
683visits each year and may not make more than one random site
684visit each year to the same private school.
685     2.  Annually, by December 15, report to the Governor, the
686President of the Senate, and the Speaker of the House of
687Representatives the Department of Education's actions with
688respect to implementing accountability in the scholarship
689program under this section and s. 1002.421, any substantiated
690allegations or violations of law or rule by an eligible private
691school under this program concerning the enrollment and
692attendance of students, the credentials of teachers, background
693screening of teachers, and teachers' fingerprinting results and
694the corrective action taken by the Department of Education.
695     (o)  Provide a process to match the direct certification
696list with the scholarship application data submitted by any
697nonprofit scholarship-funding organization eligible to receive
698the 3-percent administrative allowance under paragraph (6)(i).
700the request of any eligible nonprofit scholarship-funding
701organization, a school district shall inform all households
702within the district receiving free or reduced-priced meals under
703the National School Lunch Act of their eligibility to apply for
704a tax credit scholarship. The form of such notice shall be
705provided by the eligible nonprofit scholarship-funding
706organization, and the district shall include the provided form,
707if requested by the organization, in any normal correspondence
708with eligible households. If an eligible nonprofit scholarship-
709funding organization requests a special communication to be
710issued to households within the district receiving free or
711reduced-price meals under the National School Lunch Act, the
712organization shall reimburse the district for the cost of
713postage. Such notice is limited to once a year.
715     (a)1.  The Commissioner of Education shall deny, suspend,
716or revoke a private school's participation in the scholarship
717program if it is determined that the private school has failed
718to comply with the provisions of this section. However, in
719instances in which the noncompliance is correctable within a
720reasonable amount of time and in which the health, safety, or
721welfare of the students is not threatened, the commissioner may
722issue a notice of noncompliance that shall provide the private
723school with a timeframe within which to provide evidence of
724compliance prior to taking action to suspend or revoke the
725private school's participation in the scholarship program.
726     2.  The Commissioner of Education may deny, suspend, or
727revoke a private school's participation in the scholarship
728program if the commissioner determines that an owner or operator
729of the private school is operating or has operated an
730educational institution in this state or another state or
731jurisdiction in a manner contrary to the health, safety, or
732welfare of the public. In making this determination, the
733commissioner may consider factors that include, but are not
734limited to, acts or omissions by an owner or operator that led
735to a previous denial or revocation of participation in an
736education scholarship program; an owner's or operator's failure
737to reimburse the Department of Education for scholarship funds
738improperly received or retained by a school; imposition of a
739prior criminal or civil administrative sanction related to an
740owner's or operator's management or operation of an educational
741institution; or other types of criminal proceedings in which the
742owner or operator was found guilty of, regardless of
743adjudication, or entered a plea of nolo contendere or guilty to,
744any offense involving fraud, deceit, dishonesty, or moral
746     (b)  The commissioner's determination is subject to the
748     1.  If the commissioner intends to deny, suspend, or revoke
749a private school's participation in the scholarship program, the
750Department of Education shall notify the private school of such
751proposed action in writing by certified mail and regular mail to
752the private school's address of record with the Department of
753Education. The notification shall include the reasons for the
754proposed action and notice of the timelines and procedures set
755forth in this paragraph.
756     2.  The private school that is adversely affected by the
757proposed action shall have 15 days from receipt of the notice of
758proposed action to file with the Department of Education's
759agency clerk a request for a proceeding pursuant to ss. 120.569
760and 120.57. If the private school is entitled to a hearing under
761s. 120.57(1), the Department of Education shall forward the
762request to the Division of Administrative Hearings.
763     3.  Upon receipt of a request referred pursuant to this
764paragraph, the director of the Division of Administrative
765Hearings shall expedite the hearing and assign an administrative
766law judge who shall commence a hearing within 30 days after the
767receipt of the formal written request by the division and enter
768a recommended order within 30 days after the hearing or within
76930 days after receipt of the hearing transcript, whichever is
770later. Each party shall be allowed 10 days in which to submit
771written exceptions to the recommended order. A final order shall
772be entered by the agency within 30 days after the entry of a
773recommended order. The provisions of this subparagraph may be
774waived upon stipulation by all parties.
775     (c)  The commissioner may immediately suspend payment of
776scholarship funds if it is determined that there is probable
777cause to believe that there is:
778     1.  An imminent threat to the health, safety, and welfare
779of the students; or
780     2.  Fraudulent activity on the part of the private school.
781Notwithstanding s. 1002.22, in incidents of alleged fraudulent
782activity pursuant to this section, the Department of Education's
783Office of Inspector General is authorized to release personally
784identifiable records or reports of students to the following
785persons or organizations:
786     a.  A court of competent jurisdiction in compliance with an
787order of that court or the attorney of record in accordance with
788a lawfully issued subpoena, consistent with the Family
789Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
790     b.  A person or entity authorized by a court of competent
791jurisdiction in compliance with an order of that court or the
792attorney of record pursuant to a lawfully issued subpoena,
793consistent with the Family Educational Rights and Privacy Act,
79420 U.S.C. s. 1232g.
795     c.  Any person, entity, or authority issuing a subpoena for
796law enforcement purposes when the court or other issuing agency
797has ordered that the existence or the contents of the subpoena
798or the information furnished in response to the subpoena not be
799disclosed, consistent with the Family Educational Rights and
800Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
802The commissioner's order suspending payment pursuant to this
803paragraph may be appealed pursuant to the same procedures and
804timelines as the notice of proposed action set forth in
805paragraph (b).
807     (a)1.  Except as provided in subparagraph 2., the amount of
808a scholarship provided to any student for any single school year
809by an eligible nonprofit scholarship-funding organization from
810eligible contributions shall be for total costs authorized under
811paragraph (6)(d), not to exceed the following annual limits,
812which shall be determined as follows:
813     a.1.  Three thousand nine hundred fifty dollars For a
814scholarship awarded to a student enrolled in an eligible private
815school: for
816     (I)  For the 2009-2010 state fiscal year, the limit shall
817be $3,950 the 2008-2009 state fiscal year and each fiscal year
819     (II)  For the 2010-2011 state fiscal year, the limit shall
820be 60 percent of the unweighted FTE funding amount for that
822     (III)  For the 2011-2012 state fiscal year and thereafter,
823the limit shall be determined by multiplying the unweighted FTE
824funding amount in that state fiscal year by the percentage used
825to determine the limit in the prior state fiscal year. However,
826in each state fiscal year that the tax credit cap amount
827increases pursuant to subparagraph (5)(a)2., the prior year
828percentage shall be increased by 4 percentage points and the
829increased percentage shall be used to determine the limit for
830that state fiscal year. If the percentage so calculated reaches
83180 percent in a state fiscal year, no further increase in the
832percentage is allowed and the limit shall be 80 percent of the
833unweighted FTE funding amount for that state fiscal year and
835     b.2.  Five hundred dollars For a scholarship awarded to a
836student enrolled in a Florida public school that is located
837outside the district in which the student resides or in a lab
838school as defined in s. 1002.32, the limit shall be $500.
839     2.  The annual limit for a scholarship under sub-
840subparagraph 1.a. shall be reduced by:
841     a.  Twenty-five percent if the student's household income
842level is equal to or greater than 200 percent, but less than 215
843percent, of the federal poverty level.
844     b.  Fifty percent if the student's household income level
845is equal to or greater than 215 percent, but equal to or less
846than 230 percent, of the federal poverty level.
847     (b)  Payment of the scholarship by the eligible nonprofit
848scholarship-funding organization shall be by individual warrant
849made payable to the student's parent. If the parent chooses that
850his or her child attend an eligible private school, the warrant
851must be delivered by the eligible nonprofit scholarship-funding
852organization to the private school of the parent's choice, and
853the parent shall restrictively endorse the warrant to the
854private school. An eligible nonprofit scholarship-funding
855organization shall ensure that the parent to whom the warrant is
856made restrictively endorsed the warrant to the private school
857for deposit into the account of the private school.
858     (c)  An eligible nonprofit scholarship-funding organization
859shall obtain verification from the private school of a student's
860continued attendance at the school for each period covered by a
861scholarship payment.
862     (d)  Payment of the scholarship shall be made by the
863eligible nonprofit scholarship-funding organization no less
864frequently than on a quarterly basis.
866     (a)  If the credit granted pursuant to this section is not
867fully used in any one year because of insufficient tax liability
868on the part of the corporation, the unused amount may be carried
869forward for a period not to exceed 3 years; however, any
870taxpayer that seeks to carry forward an unused amount of tax
871credit must submit an application for allocation of tax credits
872or carryforward credits as required in paragraph (d) in the year
873that the taxpayer intends to use the carryforward. This
874carryforward applies to all approved contributions made after
875January 1, 2002. A taxpayer may not convey, assign, or transfer
876the credit authorized by this section to another entity unless
877all of the assets of the taxpayer are conveyed, assigned, or
878transferred in the same transaction.
879     (b)  An application for a tax credit pursuant to this
880section shall be submitted to the department on forms
881established by rule of the department.
882     (a)(c)  The department, the division, and the Department of
883Education shall develop a cooperative agreement to assist in the
884administration of this section.
885     (b)(d)  The department shall adopt rules necessary to
886administer this section and ss. 211.0251, 212.1831, 220.1875,
887561.1211, and 624.51055, including rules establishing
888application forms, and procedures and governing the approval
889allocation of tax credits and carryforward tax credits under
890subsection (5), and procedures to be followed by taxpayers when
891claiming approved tax credits on their returns this section on a
892first-come, first-served basis.
893     (c)  The division shall adopt rules necessary to administer
894its responsibilities under this section and s. 561.1211.
895     (d)(e)  The State Board of Education shall adopt rules
896pursuant to ss. 120.536(1) and 120.54 to administer the
897responsibilities this section as it relates to the roles of the
898Department of Education and the Commissioner of Education under
899this section.
901contributions received by an eligible nonprofit scholarship-
902funding organization shall be deposited in a manner consistent
903with s. 17.57(2).
904     (15)  PRESERVATION OF CREDIT.-If any provision or portion
905of this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
906561.1211, or s. 624.51055 subsection (5) or the application
907thereof to any person or circumstance is held unconstitutional
908by any court or is otherwise declared invalid, the
909unconstitutionality or invalidity shall not affect any credit
910earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
911or s. 624.51055 subsection (5) by any taxpayer with respect to
912any contribution paid to an eligible nonprofit scholarship-
913funding organization before the date of a determination of
914unconstitutionality or invalidity. Such credit shall be allowed
915at such time and in such a manner as if a determination of
916unconstitutionality or invalidity had not been made, provided
917that nothing in this subsection by itself or in combination with
918any other provision of law shall result in the allowance of any
919credit to any taxpayer in excess of one dollar of credit for
920each dollar paid to an eligible nonprofit scholarship-funding
922     Section 2.  Effective January 1, 2011, section 211.0251,
923Florida Statutes, is created to read:
924     211.0251  Credit for contributions to eligible nonprofit
925scholarship-funding organizations.-There is allowed a credit of
926100 percent of an eligible contribution made to an eligible
927nonprofit scholarship-funding organization under s. 1002.395
928against any tax due under s. 211.02 or s. 211.025. However, a
929credit allowed under this section may not exceed 50 percent of
930the tax due on the return the credit is taken. For purposes of
931the distributions of tax revenue under s. 211.06, the department
932shall disregard any tax credits allowed under this section to
933ensure that any reduction in tax revenue received which is
934attributable to the tax credits results only in a reduction in
935distributions to the General Revenue Fund. The provisions of s.
9361002.395 apply to the credit authorized by this section.
937     Section 3.  Effective January 1, 2011, section 212.1831,
938Florida Statutes, is created to read:
939     212.1831  Credit for contributions to eligible nonprofit
940scholarship-funding organizations.-There is allowed a credit of
941100 percent of an eligible contribution made to an eligible
942nonprofit scholarship-funding organization under s. 1002.395
943against any tax imposed by the state and due under this chapter
944from a direct pay permit holder as a result of the direct pay
945permit held pursuant to s. 212.183. For purposes of the
946distributions of tax revenue under s. 212.20, the department
947shall disregard any tax credits allowed under this section to
948ensure that any reduction in tax revenue received that is
949attributable to the tax credits results only in a reduction in
950distributions to the General Revenue Fund. The provisions of s.
9511002.395 apply to the credit authorized by this section.
952     Section 4.  Paragraph (u) of subsection (8) of section
953213.053, Florida Statutes, is amended to read:
954     213.053  Confidentiality and information sharing.-
955     (8)  Notwithstanding any other provision of this section,
956the department may provide:
957     (u)  Information relative to ss. 211.0251, 212.1831,
958220.1875, 561.1211, 624.51055, and 1002.395 s. 220.187 to the
959Department of Education and the Division of Alcoholic Beverages
960and Tobacco in the conduct of its official business.
962Disclosure of information under this subsection shall be
963pursuant to a written agreement between the executive director
964and the agency. Such agencies, governmental or nongovernmental,
965shall be bound by the same requirements of confidentiality as
966the Department of Revenue. Breach of confidentiality is a
967misdemeanor of the first degree, punishable as provided by s.
968775.082 or s. 775.083.
969     Section 5.  Subsection (8) of section 220.02, Florida
970Statutes, is amended to read:
971     220.02  Legislative intent.-
972     (8)  It is the intent of the Legislature that credits
973against either the corporate income tax or the franchise tax be
974applied in the following order: those enumerated in s. 631.828,
975those enumerated in s. 220.191, those enumerated in s. 220.181,
976those enumerated in s. 220.183, those enumerated in s. 220.182,
977those enumerated in s. 220.1895, those enumerated in s. 221.02,
978those enumerated in s. 220.184, those enumerated in s. 220.186,
979those enumerated in s. 220.1845, those enumerated in s. 220.19,
980those enumerated in s. 220.185, those enumerated in s. 220.1875
981220.187, those enumerated in s. 220.192, those enumerated in s.
982220.193, and those enumerated in s. 288.9916.
983     Section 6.  Paragraph (a) of subsection (1) of section
984220.13, Florida Statutes, is amended to read:
985     220.13  "Adjusted federal income" defined.-
986     (1)  The term "adjusted federal income" means an amount
987equal to the taxpayer's taxable income as defined in subsection
988(2), or such taxable income of more than one taxpayer as
989provided in s. 220.131, for the taxable year, adjusted as
991     (a)  Additions.-There shall be added to such taxable
993     1.  The amount of any tax upon or measured by income,
994excluding taxes based on gross receipts or revenues, paid or
995accrued as a liability to the District of Columbia or any state
996of the United States which is deductible from gross income in
997the computation of taxable income for the taxable year.
998     2.  The amount of interest which is excluded from taxable
999income under s. 103(a) of the Internal Revenue Code or any other
1000federal law, less the associated expenses disallowed in the
1001computation of taxable income under s. 265 of the Internal
1002Revenue Code or any other law, excluding 60 percent of any
1003amounts included in alternative minimum taxable income, as
1004defined in s. 55(b)(2) of the Internal Revenue Code, if the
1005taxpayer pays tax under s. 220.11(3).
1006     3.  In the case of a regulated investment company or real
1007estate investment trust, an amount equal to the excess of the
1008net long-term capital gain for the taxable year over the amount
1009of the capital gain dividends attributable to the taxable year.
1010     4.  That portion of the wages or salaries paid or incurred
1011for the taxable year which is equal to the amount of the credit
1012allowable for the taxable year under s. 220.181. This
1013subparagraph shall expire on the date specified in s. 290.016
1014for the expiration of the Florida Enterprise Zone Act.
1015     5.  That portion of the ad valorem school taxes paid or
1016incurred for the taxable year which is equal to the amount of
1017the credit allowable for the taxable year under s. 220.182. This
1018subparagraph shall expire on the date specified in s. 290.016
1019for the expiration of the Florida Enterprise Zone Act.
1020     6.  The amount of emergency excise tax paid or accrued as a
1021liability to this state under chapter 221 which tax is
1022deductible from gross income in the computation of taxable
1023income for the taxable year.
1024     7.  That portion of assessments to fund a guaranty
1025association incurred for the taxable year which is equal to the
1026amount of the credit allowable for the taxable year.
1027     8.  In the case of a nonprofit corporation which holds a
1028pari-mutuel permit and which is exempt from federal income tax
1029as a farmers' cooperative, an amount equal to the excess of the
1030gross income attributable to the pari-mutuel operations over the
1031attributable expenses for the taxable year.
1032     9.  The amount taken as a credit for the taxable year under
1033s. 220.1895.
1034     10.  Up to nine percent of the eligible basis of any
1035designated project which is equal to the credit allowable for
1036the taxable year under s. 220.185.
1037     11.  The amount taken as a credit for the taxable year
1038under s. 220.1875 220.187. The addition in this subparagraph is
1039intended to ensure that the same amount is not allowed for the
1040tax purposes of this state as both a deduction from income and a
1041credit against the tax. This addition is not intended to result
1042in adding the same expense back to income more than once.
1043     12.  The amount taken as a credit for the taxable year
1044under s. 220.192.
1045     13.  The amount taken as a credit for the taxable year
1046under s. 220.193.
1047     14.  Any portion of a qualified investment, as defined in
1048s. 288.9913, which is claimed as a deduction by the taxpayer and
1049taken as a credit against income tax pursuant to s. 288.9916.
1050     Section 7.  The amendment to s. 220.13(1)(a)11., Florida
1051Statutes, made by this act is intended to be clarifying and
1052remedial in nature and shall apply retroactively to tax credits
1053under s. 220.187, Florida Statutes, between January 1, 2002, and
1054June 30, 2010, for taxes due under chapter 220, Florida
1055Statutes, and prospectively to tax credits under s. 220.1875,
1056Florida Statutes.
1057     Section 8.  Subsection (2) of section 220.186, Florida
1058Statutes, is amended to read:
1059     220.186  Credit for Florida alternative minimum tax.-
1060     (2)  The credit pursuant to this section shall be the
1061amount of the excess, if any, of the tax paid based upon taxable
1062income determined pursuant to s. 220.13(2)(k) over the amount of
1063tax which would have been due based upon taxable income without
1064application of s. 220.13(2)(k), before application of this
1065credit without application of any credit under s. 220.1875
1067     Section 9.  Section 220.1875, Florida Statutes, is created
1068to read:
1069     220.1875  Credit for contributions to eligible nonprofit
1070scholarship-funding organizations.-
1071     (1)  There is allowed a credit of 100 percent of an
1072eligible contribution made to an eligible nonprofit scholarship-
1073funding organization under s. 1002.395 against any tax due for a
1074taxable year under this chapter. However, such a credit may not
1075exceed 75 percent of the tax due under this chapter for the
1076taxable year, after the application of any other allowable
1077credits by the taxpayer. The credit granted by this section
1078shall be reduced by the difference between the amount of federal
1079corporate income tax taking into account the credit granted by
1080this section and the amount of federal corporate income tax
1081without application of the credit granted by this section.
1082     (2)  A taxpayer who files a Florida consolidated return as
1083a member of an affiliated group pursuant to s. 220.131(1) may be
1084allowed the credit on a consolidated return basis; however, the
1085total credit taken by the affiliated group is subject to the
1086limitation established under subsection (1).
1087     (3)  The provisions of s. 1002.395 apply to the credit
1088authorized by this section.
1089     Section 10.  Section 561.1211, Florida Statutes, is created
1090to read:
1091     561.1211  Credit for contributions to eligible nonprofit
1092scholarship-funding organizations.-There is allowed a credit of
1093100 percent of an eligible contribution made to an eligible
1094nonprofit scholarship-funding organization under s. 1002.395
1095against any tax due under s. 563.05, s. 564.06, or s. 565.12,
1096except excise taxes imposed on wine produced by manufacturers in
1097this state from products grown in this state. However, a credit
1098allowed under this section may not exceed 90 percent of the tax
1099due on the return the credit is taken. For purposes of the
1100distributions of tax revenue under ss. 561.121 and 564.06(10),
1101the division shall disregard any tax credits allowed under this
1102section to ensure that any reduction in tax revenue received
1103that is attributable to the tax credits results only in a
1104reduction in distributions to the General Revenue Fund. The
1105provisions of s. 1002.395 apply to the credit authorized by this
1107     Section 11.  Section 624.51055, Florida Statutes, is
1108amended to read:
1109     624.51055  Credit for contributions to eligible nonprofit
1110scholarship-funding organizations.-
1111     (1)  There is allowed a credit of 100 percent of an
1112eligible contribution made to an eligible nonprofit scholarship-
1113funding organization under s. 1002.395 as provided in s. 220.187
1114against any tax due for a taxable year under s. 624.509(1).
1115However, such a credit may not exceed 75 percent of the tax due
1116under s. 624.509(1) after deducting from such tax deductions for
1117assessments made pursuant to s. 440.51; credits for taxes paid
1118under ss. 175.101 and 185.08; credits for income taxes paid
1119under chapter 220; credits for the emergency excise tax paid
1120under chapter 221; and the credit allowed under s. 624.509(5),
1121as such credit is limited by s. 624.509(6). An insurer claiming
1122a credit against premium tax liability under this section shall
1123not be required to pay any additional retaliatory tax levied
1124pursuant to s. 624.5091 as a result of claiming such credit.
1125Section 624.5091 does not limit such credit in any manner.
1126     (2)  The provisions of s. 1002.395 220.187 apply to the
1127credit authorized by this section.
1128     Section 12.  Subsections (4) and (5) of section 1001.10,
1129Florida Statutes, are amended to read:
1130     1001.10  Commissioner of Education; general powers and
1132     (4)  The Department of Education shall provide technical
1133assistance to school districts, charter schools, the Florida
1134School for the Deaf and the Blind, and private schools that
1135accept scholarship students under s. 220.187 or s. 1002.39 or s.
11361002.395 in the development of policies, procedures, and
1137training related to employment practices and standards of
1138ethical conduct for instructional personnel and school
1139administrators, as defined in s. 1012.01.
1140     (5)  The Department of Education shall provide authorized
1141staff of school districts, charter schools, the Florida School
1142for the Deaf and the Blind, and private schools that accept
1143scholarship students under s. 220.187 or s. 1002.39 or s.
11441002.395 with access to electronic verification of information
1145from the following employment screening tools:
1146     (a)  The Professional Practices' Database of Disciplinary
1147Actions Against Educators; and
1148     (b)  The Department of Education's Teacher Certification
1151This subsection does not require the department to provide these
1152staff with unlimited access to the databases. However, the
1153department shall provide the staff with access to the data
1154necessary for performing employment history checks of the
1155instructional personnel and school administrators included in
1156the databases.
1157     Section 13.  Paragraph (b) of subsection (6) of section
11581002.20, Florida Statutes, is amended to read:
1159     1002.20  K-12 student and parent rights.-Parents of public
1160school students must receive accurate and timely information
1161regarding their child's academic progress and must be informed
1162of ways they can help their child to succeed in school. K-12
1163students and their parents are afforded numerous statutory
1164rights including, but not limited to, the following:
1165     (6)  EDUCATIONAL CHOICE.-
1166     (b)  Private school choices.-Parents of public school
1167students may seek private school choice options under certain
1169     1.  Under the Opportunity Scholarship Program, the parent
1170of a student in a failing public school may request and receive
1171an opportunity scholarship for the student to attend a private
1172school in accordance with the provisions of s. 1002.38.
1173     2.  Under the McKay Scholarships for Students with
1174Disabilities Program, the parent of a public school student with
1175a disability who is dissatisfied with the student's progress may
1176request and receive a McKay Scholarship for the student to
1177attend a private school in accordance with the provisions of s.
1179     3.  Under the Florida Tax Credit Scholarship Program, the
1180parent of a student who qualifies for free or reduced-price
1181school lunch may seek a scholarship from an eligible nonprofit
1182scholarship-funding organization in accordance with the
1183provisions of s. 1002.395 220.187.
1184     Section 14.  Paragraph (e) of subsection (2) of section
11851002.23, Florida Statutes, is amended to read:
1186     1002.23  Family and School Partnership for Student
1187Achievement Act.-
1188     (2)  To facilitate meaningful parent and family
1189involvement, the Department of Education shall develop
1190guidelines for a parent guide to successful student achievement
1191which describes what parents need to know about their child's
1192educational progress and how they can help their child to
1193succeed in school. The guidelines shall include, but need not be
1194limited to:
1195     (e)  Educational choices, as provided for in s. 1002.20(6),
1196and Florida tax credit scholarships, as provided for in s.
11971002.395 220.187;
1198     Section 15.  Paragraph (b) of subsection (3) of section
11991002.39, Florida Statutes, is amended to read:
1200     1002.39  The John M. McKay Scholarships for Students with
1201Disabilities Program.-There is established a program that is
1202separate and distinct from the Opportunity Scholarship Program
1203and is named the John M. McKay Scholarships for Students with
1204Disabilities Program.
1206not eligible for a John M. McKay Scholarship while he or she is:
1207     (b)  Receiving a Florida tax credit scholarship under s.
12081002.395 220.187;
1209     Section 16.  Subsections (1) and (4) of section 1002.421,
1210Florida Statutes, are amended to read:
1211     1002.421  Accountability of private schools participating
1212in state school choice scholarship programs.-
1213     (1)  A Florida private school participating in the Florida
1214Tax Credit Scholarship Program established pursuant to s.
12151002.395 220.187 or an educational scholarship program
1216established pursuant to this chapter must comply with all
1217requirements of this section in addition to private school
1218requirements outlined in s. 1002.42, specific requirements
1219identified within respective scholarship program laws, and other
1220provisions of Florida law that apply to private schools.
1221     (4)  A private school that accepts scholarship students
1222under s. 220.187 or s. 1002.39 or s. 1002.395 must:
1223     (a)  Disqualify instructional personnel and school
1224administrators, as defined in s. 1012.01, from employment in any
1225position that requires direct contact with students if the
1226personnel or administrators are ineligible for such employment
1227under s. 1012.315.
1228     (b)  Adopt policies establishing standards of ethical
1229conduct for instructional personnel and school administrators.
1230The policies must require all instructional personnel and school
1231administrators, as defined in s. 1012.01, to complete training
1232on the standards; establish the duty of instructional personnel
1233and school administrators to report, and procedures for
1234reporting, alleged misconduct by other instructional personnel
1235and school administrators which affects the health, safety, or
1236welfare of a student; and include an explanation of the
1237liability protections provided under ss. 39.203 and 768.095. A
1238private school, or any of its employees, may not enter into a
1239confidentiality agreement regarding terminated or dismissed
1240instructional personnel or school administrators, or personnel
1241or administrators who resign in lieu of termination, based in
1242whole or in part on misconduct that affects the health, safety,
1243or welfare of a student, and may not provide the instructional
1244personnel or school administrators with employment references or
1245discuss the personnel's or administrators' performance with
1246prospective employers in another educational setting, without
1247disclosing the personnel's or administrators' misconduct. Any
1248part of an agreement or contract that has the purpose or effect
1249of concealing misconduct by instructional personnel or school
1250administrators which affects the health, safety, or welfare of a
1251student is void, is contrary to public policy, and may not be
1253     (c)  Before employing instructional personnel or school
1254administrators in any position that requires direct contact with
1255students, conduct employment history checks of each of the
1256personnel's or administrators' previous employers, screen the
1257personnel or administrators through use of the educator
1258screening tools described in s. 1001.10(5), and document the
1259findings. If unable to contact a previous employer, the private
1260school must document efforts to contact the employer.
1262The department shall suspend the payment of funds under ss.
1263220.187 and 1002.39 and 1002.395 to a private school that
1264knowingly fails to comply with this subsection, and shall
1265prohibit the school from enrolling new scholarship students, for
12661 fiscal year and until the school complies.
1267     Section 17.  Section 1006.061, Florida Statutes, is amended
1268to read:
1269     1006.061  Child abuse, abandonment, and neglect policy.-
1270Each district school board, charter school, and private school
1271that accepts scholarship students under s. 220.187 or s. 1002.39
1272or s. 1002.395 shall:
1273     (1)  Post in a prominent place in each school a notice
1274that, pursuant to chapter 39, all employees and agents of the
1275district school board, charter school, or private school have an
1276affirmative duty to report all actual or suspected cases of
1277child abuse, abandonment, or neglect; have immunity from
1278liability if they report such cases in good faith; and have a
1279duty to comply with child protective investigations and all
1280other provisions of law relating to child abuse, abandonment,
1281and neglect. The notice shall also include the statewide toll-
1282free telephone number of the central abuse hotline.
1283     (2)  Post in a prominent place at each school site and on
1284each school's Internet website, if available, the policies and
1285procedures for reporting alleged misconduct by instructional
1286personnel or school administrators which affects the health,
1287safety, or welfare of a student; the contact person to whom the
1288report is made; and the penalties imposed on instructional
1289personnel or school administrators who fail to report suspected
1290or actual child abuse or alleged misconduct by other
1291instructional personnel or school administrators.
1292     (3)  Require the principal of the charter school or private
1293school, or the district school superintendent, or the
1294superintendent's designee, at the request of the Department of
1295Children and Family Services, to act as a liaison to the
1296Department of Children and Family Services and the child
1297protection team, as defined in s. 39.01, when in a case of
1298suspected child abuse, abandonment, or neglect or an unlawful
1299sexual offense involving a child the case is referred to such a
1300team; except that this does not relieve or restrict the
1301Department of Children and Family Services from discharging its
1302duty and responsibility under the law to investigate and report
1303every suspected or actual case of child abuse, abandonment, or
1304neglect or unlawful sexual offense involving a child.
1306The Department of Education shall develop, and publish on the
1307department's Internet website, sample notices suitable for
1308posting in accordance with subsections (1) and (2).
1309     Section 18.  Section 1012.315, Florida Statutes, is amended
1310to read:
1311     1012.315  Disqualification from employment.-A person is
1312ineligible for educator certification, and instructional
1313personnel and school administrators, as defined in s. 1012.01,
1314are ineligible for employment in any position that requires
1315direct contact with students in a district school system,
1316charter school, or private school that accepts scholarship
1317students under s. 220.187 or s. 1002.39 or s. 1002.395, if the
1318person, instructional personnel, or school administrator has
1319been convicted of:
1320     (1)  Any felony offense prohibited under any of the
1321following statutes:
1322     (a)  Section 393.135, relating to sexual misconduct with
1323certain developmentally disabled clients and reporting of such
1324sexual misconduct.
1325     (b)  Section 394.4593, relating to sexual misconduct with
1326certain mental health patients and reporting of such sexual
1328     (c)  Section 415.111, relating to adult abuse, neglect, or
1329exploitation of aged persons or disabled adults.
1330     (d)  Section 782.04, relating to murder.
1331     (e)  Section 782.07, relating to manslaughter, aggravated
1332manslaughter of an elderly person or disabled adult, aggravated
1333manslaughter of a child, or aggravated manslaughter of an
1334officer, a firefighter, an emergency medical technician, or a
1336     (f)  Section 784.021, relating to aggravated assault.
1337     (g)  Section 784.045, relating to aggravated battery.
1338     (h)  Section 784.075, relating to battery on a detention or
1339commitment facility staff member or a juvenile probation
1341     (i)  Section 787.01, relating to kidnapping.
1342     (j)  Section 787.02, relating to false imprisonment.
1343     (k)  Section 787.025, relating to luring or enticing a
1345     (l)  Section 787.04(2), relating to leading, taking,
1346enticing, or removing a minor beyond the state limits, or
1347concealing the location of a minor, with criminal intent pending
1348custody proceedings.
1349     (m)  Section 787.04(3), relating to leading, taking,
1350enticing, or removing a minor beyond the state limits, or
1351concealing the location of a minor, with criminal intent pending
1352dependency proceedings or proceedings concerning alleged abuse
1353or neglect of a minor.
1354     (n)  Section 790.115(1), relating to exhibiting firearms or
1355weapons at a school-sponsored event, on school property, or
1356within 1,000 feet of a school.
1357     (o)  Section 790.115(2)(b), relating to possessing an
1358electric weapon or device, destructive device, or other weapon
1359at a school-sponsored event or on school property.
1360     (p)  Section 794.011, relating to sexual battery.
1361     (q)  Former s. 794.041, relating to sexual activity with or
1362solicitation of a child by a person in familial or custodial
1364     (r)  Section 794.05, relating to unlawful sexual activity
1365with certain minors.
1366     (s)  Section 794.08, relating to female genital mutilation.
1367     (t)  Chapter 796, relating to prostitution.
1368     (u)  Chapter 800, relating to lewdness and indecent
1370     (v)  Section 806.01, relating to arson.
1371     (w)  Section 810.14, relating to voyeurism.
1372     (x)  Section 810.145, relating to video voyeurism.
1373     (y)  Section 812.014(6), relating to coordinating the
1374commission of theft in excess of $3,000.
1375     (z)  Section 812.0145, relating to theft from persons 65
1376years of age or older.
1377     (aa)  Section 812.019, relating to dealing in stolen
1379     (bb)  Section 812.13, relating to robbery.
1380     (cc)  Section 812.131, relating to robbery by sudden
1382     (dd)  Section 812.133, relating to carjacking.
1383     (ee)  Section 812.135, relating to home-invasion robbery.
1384     (ff)  Section 817.563, relating to fraudulent sale of
1385controlled substances.
1386     (gg)  Section 825.102, relating to abuse, aggravated abuse,
1387or neglect of an elderly person or disabled adult.
1388     (hh)  Section 825.103, relating to exploitation of an
1389elderly person or disabled adult.
1390     (ii)  Section 825.1025, relating to lewd or lascivious
1391offenses committed upon or in the presence of an elderly person
1392or disabled person.
1393     (jj)  Section 826.04, relating to incest.
1394     (kk)  Section 827.03, relating to child abuse, aggravated
1395child abuse, or neglect of a child.
1396     (ll)  Section 827.04, relating to contributing to the
1397delinquency or dependency of a child.
1398     (mm)  Section 827.071, relating to sexual performance by a
1400     (nn)  Section 843.01, relating to resisting arrest with
1402     (oo)  Chapter 847, relating to obscenity.
1403     (pp)  Section 874.05, relating to causing, encouraging,
1404soliciting, or recruiting another to join a criminal street
1406     (qq)  Chapter 893, relating to drug abuse prevention and
1407control, if the offense was a felony of the second degree or
1408greater severity.
1409     (rr)  Section 916.1075, relating to sexual misconduct with
1410certain forensic clients and reporting of such sexual
1412     (ss)  Section 944.47, relating to introduction, removal, or
1413possession of contraband at a correctional facility.
1414     (tt)  Section 985.701, relating to sexual misconduct in
1415juvenile justice programs.
1416     (uu)  Section 985.711, relating to introduction, removal,
1417or possession of contraband at a juvenile detention facility or
1418commitment program.
1419     (2)  Any misdemeanor offense prohibited under any of the
1420following statutes:
1421     (a)  Section 784.03, relating to battery, if the victim of
1422the offense was a minor.
1423     (b)  Section 787.025, relating to luring or enticing a
1425     (3)  Any criminal act committed in another state or under
1426federal law which, if committed in this state, constitutes an
1427offense prohibited under any statute listed in subsection (1) or
1428subsection (2).
1429     (4)  Any delinquent act committed in this state or any
1430delinquent or criminal act committed in another state or under
1431federal law which, if committed in this state, qualifies an
1432individual for inclusion on the Registered Juvenile Sex Offender
1433List under s. 943.0435(1)(a)1.d.
1434     Section 19.  Paragraph (e) of subsection (1) of section
14351012.796, Florida Statutes, is amended to read:
1436     1012.796  Complaints against teachers and administrators;
1437procedure; penalties.-
1438     (1)
1439     (e)  If allegations arise against an employee who is
1440certified under s. 1012.56 and employed in an educator-
1441certificated position in any public school, charter school or
1442governing board thereof, or private school that accepts
1443scholarship students under s. 220.187 or s. 1002.39 or s.
14441002.395, the school shall file in writing with the department a
1445legally sufficient complaint within 30 days after the date on
1446which the subject matter of the complaint came to the attention
1447of the school. A complaint is legally sufficient if it contains
1448ultimate facts that show a violation has occurred as provided in
1449s. 1012.795 and defined by rule of the State Board of Education.
1450The school shall include all known information relating to the
1451complaint with the filing of the complaint. This paragraph does
1452not limit or restrict the power and duty of the department to
1453investigate complaints, regardless of the school's untimely
1454filing, or failure to file, complaints and followup reports.
1455     Section 20.  The Department of Revenue is authorized and
1456all conditions are deemed met, to adopt emergency rules pursuant
1457to ss. 120.536(1) and 120.54, Florida Statutes, to administer
1458the provisions of this act. The emergency rules shall remain in
1459effect for 6 months after the rules are adopted and the rules
1460may be renewed during the pendency of procedures to adopt
1461permanent rules addressing the subject of the emergency rules.
1462     Section 21.  For the 2010-2011 fiscal year, the sum of
1463$140,494 in nonrecurring funds from the General Revenue Fund is
1464appropriated to the Department of Revenue for purposes of
1465implementing the provisions of this act.
1466     Section 22.  Except as otherwise expressly provided in this
1467act, this act shall take effect July 1, 2010.

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