HB 1009

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

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