Florida Senate - 2024                       CS for CS for SB 820
       
       
        
       By the Committees on Finance and Tax; and Education Pre-K -12;
       and Senators Grall and Osgood
       
       
       
       
       593-03129-24                                           2024820c2
    1                        A bill to be entitled                      
    2         An act relating to child care and early learning
    3         providers; amending s. 170.201, F.S.; providing an
    4         exemption for public and private preschools from
    5         specified special assessments levied by a
    6         municipality; defining the term “preschool”; creating
    7         s. 211.0254, F.S.; authorizing the use of credits
    8         against certain taxes beginning on a specified date;
    9         providing a limitation on such credits; providing
   10         construction; providing applicability; creating s.
   11         212.1835, F.S.; authorizing the use of credits against
   12         certain taxes beginning on a specified date;
   13         authorizing certain expenses and payments to count
   14         toward the tax due; providing construction; providing
   15         applicability; requiring electronic filing of returns
   16         and payment of taxes; amending s. 220.19, F.S.;
   17         authorizing the use of credits against certain taxes
   18         beginning on a specified date; revising obsolete
   19         provisions; authorizing certain taxpayers to use the
   20         credit in a specified manner; providing applicability;
   21         creating s. 402.261, F.S.; defining terms; authorizing
   22         certain taxpayers to receive tax credits for certain
   23         actions; providing requirements for such credits;
   24         specifying the maximum tax credit that may be granted;
   25         authorizing tax credits be carried forward; requiring
   26         repayment of tax credits under certain conditions and
   27         using a specified formula; requiring certain taxpayers
   28         to file specified returns and reports; requiring
   29         certain funds be redistributed; requiring taxpayers to
   30         submit applications beginning on a specified date to
   31         receive tax credits; requiring the application to
   32         include certain information; requiring the Department
   33         of Revenue to approve tax credits in a specified
   34         manner; prohibiting the transfer of a tax credit;
   35         providing an exception; requiring the department to
   36         approve certain transfers; requiring a specified
   37         approval before the transfer of certain credits;
   38         authorizing credits to be rescinded during a specified
   39         time period; requiring specified approval before
   40         certain credits may be rescinded; requiring rescinded
   41         credits to be made available for use in a specified
   42         manner; requiring the department to provide specified
   43         letters in a certain time period with certain
   44         information; authorizing the department to adopt
   45         rules; amending s. 402.305, F.S.; revising licensing
   46         standards for all licensed child care facilities and
   47         minimum standards and training requirements for child
   48         care personnel; requiring the Department of Children
   49         and Families to conduct specified screenings of child
   50         care personnel within a specified timeframe and issue
   51         provisional approval of such personnel under certain
   52         conditions; providing an exception; revising minimum
   53         standards for sanitation and safety of child care
   54         facilities; making technical changes; deleting
   55         provisions relating to drop-in child care; deleting
   56         provisions relating to educating parents and children
   57         about specified topics; deleting provisions relating
   58         to specialized child care facilities for the care of
   59         mildly ill children; amending s. 402.306, F.S.;
   60         requiring a county commission to annually affirm
   61         certain decisions; amending s. 402.3115, F.S.;
   62         expanding the types of providers to be considered when
   63         developing and implementing a plan to eliminate
   64         duplicative and unnecessary inspections; revising
   65         requirements for an abbreviated inspection plan for
   66         certain child care facilities; requiring the
   67         department to adopt rules; amending s. 402.316, F.S.;
   68         providing that certain child care facilities are
   69         exempt from specified requirements; creating s.
   70         561.1214, F.S.; authorizing the use of credits against
   71         certain taxes beginning on a specified date; providing
   72         a limitation on such credits; providing applicability;
   73         providing construction; amending s. 624.5107, F.S.;
   74         authorizing the use of credits against certain taxes
   75         beginning on a specified date; providing a limitation;
   76         providing construction; providing applicability;
   77         amending s. 624.509, F.S.; revising the order in which
   78         certain credits and deductions may be taken to
   79         incorporate changes made by this act; amending s.
   80         627.70161, F.S.; defining the term “large family child
   81         care home”; providing that specified insurance
   82         provisions apply to large family child care homes;
   83         amending s. 1002.59, F.S.; conforming cross
   84         references; authorizing the Department of Revenue to
   85         adopt emergency rules; providing for expiration;
   86         providing effective dates.
   87          
   88  Be It Enacted by the Legislature of the State of Florida:
   89  
   90         Section 1. Subsection (2) of section 170.201, Florida
   91  Statutes, is amended to read:
   92         170.201 Special assessments.—
   93         (2) Property owned or occupied by a religious institution
   94  and used as a place of worship or education; by a public or
   95  private preschool, elementary school, middle school, or high
   96  school; or by a governmentally financed, insured, or subsidized
   97  housing facility that is used primarily for persons who are
   98  elderly or disabled shall be exempt from any special assessment
   99  levied by a municipality to fund any service if the municipality
  100  so desires. As used in this subsection, the term “religious
  101  institution” means any church, synagogue, or other established
  102  physical place for worship at which nonprofit religious services
  103  and activities are regularly conducted and carried on and the
  104  term “governmentally financed, insured, or subsidized housing
  105  facility” means a facility that is financed by a mortgage loan
  106  made or insured by the United States Department of Housing and
  107  Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s.
  108  232, or s. 236 of the National Housing Act and is owned or
  109  operated by an entity that qualifies as an exempt charitable
  110  organization under s. 501(c)(3) of the Internal Revenue Code. As
  111  used in this subsection, the term “preschool” means any child
  112  care facility licensed under s. 402.305 which serves children
  113  under 5 years of age.
  114         Section 2. Section 211.0254, Florida Statutes, is created
  115  to read:
  116         211.0254Child care tax credits.—Beginning January 1, 2025,
  117  there is allowed a credit pursuant to s. 402.261 against any tax
  118  imposed by the state due under s. 211.02 or s. 211.025. However,
  119  the combined credit allowed under this section and ss. 211.0251,
  120  211.0252, and 211.0253 may not exceed 50 percent of the tax due
  121  on the return on which the credit is taken. If the combined
  122  credit allowed under the foregoing sections exceeds 50 percent
  123  of the tax due on the return, the credit must first be taken
  124  under s. 211.0251, then under s. 211.0253, then under s.
  125  211.0252. Any remaining liability must be taken under this
  126  section but may not exceed 50 percent of the tax due. For
  127  purposes of the distributions of tax revenue under s. 211.06,
  128  the department shall disregard any tax credits allowed under
  129  this section to ensure that any reduction in tax revenue
  130  received which is attributable to the tax credits results only
  131  in a reduction in distributions to the General Revenue Fund. The
  132  provisions of s. 402.261 apply to the credit authorized by this
  133  section.
  134         Section 3. Section 212.1835, Florida Statutes, is created
  135  to read:
  136         212.1835Child care tax credits.—Beginning January 1, 2025,
  137  there is allowed a credit pursuant to s. 402.261 against any tax
  138  imposed by the state and due under this chapter from a direct
  139  pay permitholder as a result of the direct pay permit held
  140  pursuant to s. 212.183. For purposes of the dealer’s credit
  141  granted for keeping prescribed records, filing timely tax
  142  returns, and properly accounting and remitting taxes under s.
  143  212.12, the amount of tax due used to calculate the credit must
  144  include any expenses or payments from a direct pay permitholder
  145  which give rise to a credit under s. 402.261. For purposes of
  146  the distributions of tax revenue under s. 212.20, the department
  147  shall disregard any tax credits allowed under this section to
  148  ensure that any reduction in tax revenue received which is
  149  attributable to the tax credits results only in a reduction in
  150  distributions to the General Revenue Fund. The provisions of s.
  151  402.261 apply to the credit authorized by this section. A dealer
  152  who claims a tax credit under this section must file his or her
  153  tax returns and pay his or her taxes by electronic means under
  154  s. 213.755.
  155         Section 4. Section 220.19, Florida Statutes, is amended to
  156  read:
  157         220.19 Child care tax credits.—
  158         (1) For taxable years beginning on or after January 1,
  159  2025, there is allowed a credit pursuant to s. 402.261 against
  160  any tax due for a taxable year under this chapter after the
  161  application of any other allowable credits by the taxpayer. The
  162  credit must be earned pursuant to s. 402.261 on or before the
  163  date the taxpayer is required to file a return pursuant to s.
  164  220.222. If the credit granted under this section is not fully
  165  used in any one year because of insufficient tax liability on
  166  the part of the corporation, the unused amount may be carried
  167  forward for a period not to exceed 5 years. The carryover credit
  168  may be used in a subsequent year when the tax imposed by this
  169  chapter for that year exceeds the credit for which the
  170  corporation is eligible in that year under this section after
  171  applying the other credits and unused carryovers in the order
  172  provided by s. 220.02(8).
  173         (2) A taxpayer that files a consolidated return in this
  174  state as a member of an affiliated group under s. 220.131(1) may
  175  be allowed the credit on a consolidated return basis; however,
  176  the total credit taken by the affiliated group is subject to the
  177  limitation established under s. 402.261(2)(d). If a corporation
  178  receives a credit for child care facility startup costs, and the
  179  facility fails to operate for at least 5 years, a pro rata share
  180  of the credit must be repaid, in accordance with the formula:
  181                        A = C x (1 - (N/60))                       
  182  Where:
  183         (a)“A” is the amount in dollars of the required repayment.
  184         (b)“C” is the total credits taken by the corporation for
  185  child care facility startup costs.
  186         (c)“N” is the number of months the facility was in
  187  operation.
  188  
  189  This repayment requirement is inapplicable if the corporation
  190  goes out of business or can demonstrate to the department that
  191  its employees no longer want to have a child care facility.
  192         (3)The provisions of s. 402.261 apply to the credit
  193  authorized by this section.
  194         (4)If a taxpayer applies and is approved for a credit
  195  under s. 402.261 after timely requesting an extension to file
  196  under s. 220.222(2):
  197         (a)The credit does not reduce the amount of tax due for
  198  purposes of the department’s determination as to whether the
  199  taxpayer was in compliance with the requirement to pay tentative
  200  taxes under ss. 220.222 and 220.32.
  201         (b)The taxpayer’s noncompliance with the requirement to
  202  pay tentative taxes shall result in the revocation and
  203  rescindment of any such credit.
  204         (c)The taxpayer shall be assessed for any taxes,
  205  penalties, or interest due from the taxpayer’s noncompliance
  206  with the requirement to pay tentative taxes.
  207         (5)For purposes of calculating the underpayment of
  208  estimated corporate income taxes under s. 220.34, the final
  209  amount due is the amount after credits earned under this section
  210  are deducted. For purposes of determining if a penalty or
  211  interest under s. 220.34(2)(d)1. will be imposed for
  212  underpayment of estimated corporate income tax, a taxpayer may,
  213  after earning a credit under this section, reduce any estimated
  214  payment in that taxable year by the amount of the credit.
  215         Section 5. Section 402.261, Florida Statutes, is created to
  216  read:
  217         402.261Child care tax credits.—
  218         (1)For purposes of this section, the term:
  219         (a)“Department” means the Department of Revenue.
  220         (b)“Division” means the Division of Alcoholic Beverages
  221  and Tobacco of the Department of Business and Professional
  222  Regulation.
  223         (c)“Eligible child” means the child or grandchild of an
  224  employee of a taxpayer, if such employee is the child or
  225  grandchild’s caregiver as defined in s. 39.01.
  226         (d)“Eligible child care facility” means a child care
  227  facility that:
  228         1.Is licensed under s. 402.305; or
  229         2.Is exempt from licensure under s. 402.316.
  230         (e)“Employee” includes full-time employees and part-time
  231  employees who work an average of at least 20 hours per week.
  232         (f)“Maximum annual tax credit amount” means, for any state
  233  fiscal year, the sum of the amount of tax credits approved under
  234  this section, including tax credits to be taken under s.
  235  211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107,
  236  which are approved for taxpayers whose taxable years begin on or
  237  after January 1 of the calendar year preceding the start of the
  238  applicable state fiscal year.
  239         (g)“Tax due” means any tax required under chapter 211,
  240  chapter 220, chapter 561, or chapter 624, or due under chapter
  241  212 from a direct pay permitholder as a result of a direct pay
  242  permit held pursuant to s. 212.183.
  243         (2)(a)A taxpayer who operates an eligible child care
  244  facility for the taxpayer’s employees is allowed a credit of 50
  245  percent of the startup costs of such facility against any tax
  246  due for the taxable year such facility begins operation as an
  247  eligible child care facility. The maximum credit amount a
  248  taxpayer may be granted in a taxable year under this paragraph
  249  is based on the average number of employees employed by the
  250  taxpayer during such year. For an employer that employed:
  251         1.One to nineteen employees, the maximum credit is $1
  252  million.
  253         2.Twenty to two hundred fifty employees, the maximum
  254  credit is $500,000.
  255         3.More than 250 employees, the maximum credit is $250,000.
  256         (b)A taxpayer who operates an eligible child care facility
  257  for the taxpayer’s employees is allowed a credit of $300 per
  258  month for each eligible child enrolled in such facility against
  259  any tax due for the taxable year. The maximum credit amount a
  260  taxpayer may be granted in a taxable year under this paragraph
  261  is based on the average number of employees employed by the
  262  taxpayer during such year. For an employer that employed:
  263         1.One to nineteen employees, the maximum credit is
  264  $50,000.
  265         2.Twenty to two hundred fifty employees, the maximum
  266  credit is $500,000.
  267         3.More than 250 employees, the maximum credit is $1
  268  million.
  269         (c)A taxpayer who makes payments to an eligible child care
  270  facility in the name and for the benefit of an employee employed
  271  by the taxpayer whose eligible child attends such facility is
  272  allowed a credit of 100 percent of the amount of such payments
  273  against any tax due for the taxable year up to a maximum credit
  274  of $3,600 per child per taxable year. The taxpayer may make
  275  payments directly to the eligible child care facility or
  276  contract with an early learning coalition to process payments.
  277  The maximum credit amount a taxpayer may be granted in a taxable
  278  year under this paragraph is based on the average number of
  279  employees employed by the taxpayer during such year. For an
  280  employer that employed:
  281         1.One to nineteen employees, the maximum credit is
  282  $50,000.
  283         2.Twenty to two hundred fifty employees, the maximum
  284  credit is $500,000.
  285         3.More than 250 employees, the maximum credit is $1
  286  million.
  287         (d)A taxpayer may qualify for a tax credit under more than
  288  one paragraph of this subsection; however, the total credit
  289  taken by such taxpayers in a single taxable year may not exceed
  290  the sum total of the maximum credit they are granted under each
  291  applicable paragraph.
  292         (e)Beginning in fiscal year 2024-2025, the maximum annual
  293  tax credit amount is $5 million in each state fiscal year.
  294         (3)(a)If the credit granted under this section is not
  295  fully used within the specified state fiscal year for credits
  296  under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxes
  297  due for the specified taxable year for credits under s. 220.19
  298  or s. 624.5107, because of insufficient tax liability on the
  299  part of the taxpayer, the unused amount may be carried forward
  300  for a period not to exceed 5 years. For purposes of s. 220.19, a
  301  credit carried forward may be used in a subsequent year after
  302  applying the other credits and unused carryovers in the order
  303  provided by s. 220.02(8).
  304         (b)1.If a taxpayer receives a credit for startup costs
  305  pursuant to paragraph (2)(a), and the eligible child care
  306  facility fails to operate for at least 5 years, a pro rata share
  307  of the credit must be repaid, in accordance with the formula:
  308                        A = C x (1 - (N/60))                       
  309  Where:
  310         a.“A” is the amount, in dollars, of the required
  311  repayment.
  312         b.“C” is the total credits taken by the taxpayer for
  313  eligible child care facility startup costs against a tax due
  314  under this section.
  315         c.“N” is the number of months the eligible child care
  316  facility was in operation.
  317         2.A taxpayer who is required to repay a pro rata share of
  318  the credit under this paragraph shall file an amended return
  319  with the department, or such other report as the department
  320  prescribes by rule, and pay such amount within 60 days after the
  321  last day of operation of the eligible child care facility. The
  322  department shall distribute such funds in accordance with the
  323  applicable statutory provision for the tax against which such
  324  credit was taken by that taxpayer.
  325         (4)(a)A taxpayer may claim a credit only for the creation
  326  or operation of, or payments to, an eligible child care
  327  facility.
  328         (b)The services of an eligible child care facility for
  329  which a taxpayer claims a credit under paragraph (2)(b) must be
  330  available to all employees employed by the taxpayer, or must be
  331  allocated on a first-come, first-served basis, and must be used
  332  by at least one eligible child.
  333         (c)Two or more taxpayers may jointly establish and operate
  334  an eligible child care facility according to the provisions of
  335  this section. If two or more taxpayers choose to jointly
  336  establish and operate an eligible child care facility, or cause
  337  a not-for-profit taxpayer to establish and operate an eligible
  338  child care facility, the taxpayers must file a joint
  339  application, or the not-for-profit taxpayer may file an
  340  application, pursuant to subsection (5) setting forth the
  341  taxpayers’ proposal. The participating taxpayers may proportion
  342  the available credits in any manner they choose. In the event
  343  the child care facility does not operate for 5 years, the
  344  repayment required under paragraph (3)(b) must be allocated
  345  among, and apply to, the participating taxpayers in the
  346  proportion that such taxpayers received the credit under this
  347  section.
  348         (d)Child care payments for which a taxpayer claims a
  349  credit under paragraph (2)(c) may not exceed the amount charged
  350  by the eligible child care facility for other children of like
  351  age and ability of persons not employed by the taxpayer.
  352         (5)Beginning October 1, 2024, a taxpayer may submit an
  353  application to the department for the purposes of determining
  354  qualification for a credit under this section to be applied to a
  355  taxable year beginning on or after January 1, 2025. The
  356  department must approve the application for the credit before
  357  the taxpayer is authorized to claim the credit on a return.
  358         (a)The application must include:
  359         1.a.For a credit under paragraph (2)(a), a proposal for
  360  establishing an eligible child care facility for use by its
  361  employees, the number of eligible children expected to be
  362  enrolled, and the expected date operations will begin. A credit
  363  may not be claimed on a return until operations have begun.
  364         b.For a credit under paragraph (2)(b), the total number of
  365  eligible children for whom child care will be provided at the
  366  eligible child care facility and the total number of months the
  367  facility is expected to operate during the taxable year in which
  368  the credit will be earned.
  369         c.For a credit under paragraph (2)(c), the total number of
  370  eligible children for whom child care payments will be paid and
  371  the estimated total annual amount of such payments during the
  372  taxable year in which the credit will be earned.
  373         2.The taxable year in which the credit is expected to be
  374  earned. A taxpayer may apply for a credit to be used for a prior
  375  taxable year at any time before the date on which the taxpayer
  376  is required to file a return for that year pursuant to s.
  377  220.222.
  378         3.For a credit under paragraph (2)(a) or paragraph (2)(b),
  379  a statement signed by a person authorized to sign on behalf of
  380  the taxpayer that the facility meets the definition of eligible
  381  child care facility and otherwise qualifies for the credit under
  382  this section. Such statement must be attached to the
  383  application.
  384         (b)The department shall approve tax credits on a first
  385  come, first-served basis, and must obtain the division’s
  386  approval before approving a tax credit under s. 561.1214. Within
  387  10 days after approving or denying an application, the
  388  Department of Revenue shall provide a copy of its approval or
  389  denial letter to the taxpayer.
  390         (6)(a)A taxpayer may not convey, transfer, or assign an
  391  approved tax credit or a carryforward tax credit to another
  392  entity unless all of the assets of the taxpayer are conveyed,
  393  assigned, or transferred in the same transaction. However, a tax
  394  credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214,
  395  or s. 624.5107 may be conveyed, transferred, or assigned between
  396  members of an affiliated group of taxpayers if the type of tax
  397  credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214,
  398  or s. 624.5107 remains the same. A taxpayer shall notify the
  399  department of its intent to convey, transfer, or assign a tax
  400  credit to another member within an affiliated group of
  401  corporations as defined in s. 220.03(1)(b). The amount conveyed,
  402  transferred, or assigned is available to another member of the
  403  affiliated group of corporations upon approval by the
  404  department. The department shall obtain the division’s approval
  405  before approving a conveyance, transfer, or assignment of a tax
  406  credit under s. 561.1214.
  407         (b)Within any state fiscal year, a taxpayer may rescind
  408  all or part of a tax credit approved under subsection (5). The
  409  amount rescinded shall become available for that state fiscal
  410  year to another taxpayer approved by the department under this
  411  section. The department must obtain the division’s approval
  412  before accepting the rescindment of a tax credit under s.
  413  561.1214. Any amount rescinded under this paragraph must become
  414  available to a taxpayer on a first-come, first-served basis
  415  based on tax credit applications received after the date the
  416  rescindment is accepted by the department.
  417         (c)Within 10 days after approving or denying the
  418  conveyance, transfer, or assignment of a tax credit under
  419  paragraph (a), or the rescindment of a tax credit under
  420  paragraph (b), the department shall provide a copy of its
  421  approval or denial letter to the taxpayer requesting the
  422  conveyance, transfer, assignment, or rescindment.
  423         (7)(a)The department may adopt rules to administer this
  424  section, including rules for the approval or disapproval of
  425  proposals submitted by taxpayers and rules to provide for
  426  cooperative arrangements between for-profit and not-for-profit
  427  taxpayers.
  428         (b)The department’s decision to approve or disapprove a
  429  proposal must be in writing, and, if the proposal is approved,
  430  the decision must state the maximum credit authorized for the
  431  taxpayer.
  432         (c)In addition to its existing audit and investigation
  433  authority, the department may perform any additional financial
  434  and technical audits and investigations, including examining the
  435  accounts, books, or records of the tax credit applicant, which
  436  are necessary to verify the costs included in a credit
  437  application and to ensure compliance with this section.
  438         (d)It is grounds for forfeiture of previously claimed and
  439  received tax credits if the department determines that a
  440  taxpayer received tax credits pursuant to this section to which
  441  the taxpayer was not entitled.
  442         Section 6. Paragraphs (a) and (c) of subsection (1),
  443  paragraphs (a), (e), and (f) of subsection (2), paragraphs (a)
  444  and (c) of subsection (7), and subsections (9), (13), and (17)
  445  of section 402.305, Florida Statutes, are amended to read:
  446         402.305 Licensing standards; child care facilities.—
  447         (1) LICENSING STANDARDS.—The department shall establish
  448  licensing standards that each licensed child care facility must
  449  meet regardless of the origin or source of the fees used to
  450  operate the facility or the type of children served by the
  451  facility.
  452         (a) The standards shall be designed to address the
  453  following areas:
  454         1.the health and nutrition, sanitation, safety,
  455  developmental needs, and sanitary adequate physical conditions
  456  surroundings for all children served by in child care
  457  facilities.
  458         2.The health and nutrition of all children in child care.
  459         3.The child development needs of all children in child
  460  care.
  461         (c) The minimum standards for child care facilities shall
  462  be adopted in the rules of the department and shall address the
  463  areas delineated in this section.
  464         1. The department, in adopting rules to establish minimum
  465  standards for child care facilities, shall recognize that
  466  different age groups of children may require different
  467  standards.
  468         2. The department may adopt different minimum standards for
  469  facilities that serve children in different age groups,
  470  including school-age children.
  471         3.The department may create up to two classification
  472  levels for violations of licensing standards that directly
  473  relate to health and safety. No other classification levels may
  474  be created. Violations of standards not directly related to
  475  health and safety may only be addressed through technical
  476  assistance.
  477         4. The department shall also adopt by rule a definition for
  478  child care which distinguishes between child care programs that
  479  require child care licensure and after-school programs that do
  480  not require licensure. Notwithstanding any other provision of
  481  law to the contrary, minimum child care licensing standards
  482  shall be developed to provide for reasonable, affordable, and
  483  safe before-school and after-school care. After-school programs
  484  that otherwise meet the criteria for exclusion from licensure
  485  may provide snacks and meals through the federal Afterschool
  486  Meal Program (AMP) administered by the Department of Health in
  487  accordance with federal regulations and standards. The
  488  Department of Health shall consider meals to be provided through
  489  the AMP only if the program is actively participating in the
  490  AMP, is in good standing with the department, and the meals meet
  491  AMP requirements. Standards, at a minimum, shall allow for a
  492  credentialed director to supervise multiple before-school and
  493  after-school sites.
  494         (2) PERSONNEL.—Minimum standards for child care personnel
  495  shall include minimum requirements as to:
  496         (a) Good moral character based upon screening as defined in
  497  s. 402.302(15). This screening shall be conducted as provided in
  498  chapter 435, using the level 2 standards for screening provided
  499  set forth in that chapter, and include employment history
  500  checks, a search of criminal history records, sexual predator
  501  and sexual offender registries, and child abuse and neglect
  502  registry of any state in which the current or prospective child
  503  care personnel resided during the preceding 5 years. The
  504  department shall complete the screening and provide the results
  505  to the child care facility within 5 business days. If the
  506  department is unable to complete the screening within 5 business
  507  days, the department shall issue the current or prospective
  508  child care personnel a 45-day provisional-hire status while all
  509  required information is being requested and the department is
  510  awaiting results unless the department has reason to believe a
  511  disqualifying factor may exist. During the 45-day period, the
  512  current or prospective child care personnel must be under the
  513  direct supervision of a screened and trained staff member when
  514  in contact with children.
  515         (e) Minimum training requirements for child care personnel.
  516         1. Such minimum standards for training shall ensure that
  517  all child care personnel take an approved 40-clock-hour
  518  introductory course in child care, which course covers at least
  519  the following topic areas:
  520         a. State and local rules and regulations which govern child
  521  care.
  522         b. Health, safety, and nutrition.
  523         c. Identifying and reporting child abuse and neglect.
  524         d. Child development, including typical and atypical
  525  language, cognitive, motor, social, and self-help skills
  526  development.
  527         e. Observation of developmental behaviors, including using
  528  a checklist or other similar observation tools and techniques to
  529  determine the child’s developmental age level.
  530         f. Specialized areas, including computer technology for
  531  professional and classroom use and early literacy and language
  532  development of children from birth to 5 years of age, as
  533  determined by the department, for owner-operators and child care
  534  personnel of a child care facility.
  535         g. Developmental disabilities, including autism spectrum
  536  disorder and Down syndrome, and early identification, use of
  537  available state and local resources, classroom integration, and
  538  positive behavioral supports for children with developmental
  539  disabilities.
  540         h.Online training coursework, provided at no cost by the
  541  department, to meet minimum training standards for child care
  542  personnel.
  543  
  544  Within 90 days after employment, child care personnel shall
  545  begin training to meet the training requirements. Child care
  546  personnel shall successfully complete such training within 1
  547  year after the date on which the training began, as evidenced by
  548  passage of an in-person or online a competency examination.
  549  Successful completion of the 40-clock-hour introductory course
  550  shall articulate into community college credit in early
  551  childhood education, pursuant to ss. 1007.24 and 1007.25.
  552  Exemption from all or a portion of the required training shall
  553  be granted to child care personnel based upon educational
  554  credentials or passage of competency examinations. Child care
  555  personnel possessing a 2-year degree or higher that includes 6
  556  college credit hours in early childhood development or child
  557  growth and development, or a child development associate
  558  credential or an equivalent state-approved child development
  559  associate credential, or a child development associate waiver
  560  certificate shall be automatically exempted from the training
  561  requirements in sub-subparagraphs b., d., and e.
  562         2.The introductory course in child care shall stress, to
  563  the extent possible, an interdisciplinary approach to the study
  564  of children.
  565         2.3. The introductory course shall cover recognition and
  566  prevention of shaken baby syndrome; prevention of sudden infant
  567  death syndrome; recognition and care of infants and toddlers
  568  with developmental disabilities, including autism spectrum
  569  disorder and Down syndrome; and early childhood brain
  570  development within the topic areas identified in this paragraph.
  571         3.4. On an annual basis in order to further their child
  572  care skills and, if appropriate, administrative skills, child
  573  care personnel who have fulfilled the requirements for the child
  574  care training shall be required to take an additional 1
  575  continuing education unit of approved inservice training, or 10
  576  clock hours of equivalent training, as determined by the
  577  department.
  578         4.5. Child care personnel shall be required to complete 0.5
  579  continuing education unit of approved training or 5 clock hours
  580  of equivalent training, as determined by the department, in
  581  early literacy and language development of children from birth
  582  to 5 years of age one time. The year that this training is
  583  completed, it shall fulfill the 0.5 continuing education unit or
  584  5 clock hours of the annual training required in subparagraph 3.
  585  4.
  586         5.6. Procedures for ensuring the training of qualified
  587  child care professionals to provide training of child care
  588  personnel, including onsite training, shall be included in the
  589  minimum standards. It is recommended that the state community
  590  child care coordination agencies (central agencies) be
  591  contracted by the department to coordinate such training when
  592  possible. Other district educational resources, such as
  593  community colleges and career programs, can be designated in
  594  such areas where central agencies may not exist or are
  595  determined not to have the capability to meet the coordination
  596  requirements set forth by the department.
  597         6.7. Training requirements do shall not apply to certain
  598  occasional or part-time support staff, including, but not
  599  limited to, swimming instructors, piano teachers, dance
  600  instructors, and gymnastics instructors.
  601         7.8. The child care operator shall be required to take
  602  basic training in serving children with disabilities within 5
  603  years after employment, either as a part of the introductory
  604  training or the annual 8 hours of inservice training.
  605         (f) Periodic health examinations for child care facility
  606  drivers.
  607         (7) SANITATION AND SAFETY.—
  608         (a) Minimum standards must shall include requirements for
  609  sanitary and safety conditions, first aid treatment, emergency
  610  procedures, and pediatric cardiopulmonary resuscitation. The
  611  minimum standards must shall require that at least one staff
  612  person trained in person in cardiopulmonary resuscitation, as
  613  evidenced by current documentation of course completion, must be
  614  present at all times that children are present.
  615         (c)Some type of communications system, such as a pocket
  616  pager or beeper, shall be provided to a parent whose child is in
  617  drop-in child care to ensure the immediate return of the parent
  618  to the child, if necessary.
  619         (9) ADMISSIONS AND RECORDKEEPING.—
  620         (a) Minimum standards shall include requirements for
  621  preadmission and periodic health examinations, requirements for
  622  immunizations, and requirements for maintaining emergency
  623  information and health records on all children.
  624         (b)During the months of August and September of each year,
  625  each child care facility shall provide parents of children
  626  enrolled in the facility detailed information regarding the
  627  causes, symptoms, and transmission of the influenza virus in an
  628  effort to educate those parents regarding the importance of
  629  immunizing their children against influenza as recommended by
  630  the Advisory Committee on Immunization Practices of the Centers
  631  for Disease Control and Prevention.
  632         (c)During the months of April and September of each year,
  633  at a minimum, each facility shall provide parents of children
  634  enrolled in the facility information regarding the potential for
  635  a distracted adult to fail to drop off a child at the facility
  636  and instead leave the child in the adult’s vehicle upon arrival
  637  at the adult’s destination. The child care facility shall also
  638  give parents information about resources with suggestions to
  639  avoid this occurrence. The department shall develop a flyer or
  640  brochure with this information that shall be posted to the
  641  department’s website, which child care facilities may choose to
  642  reproduce and provide to parents to satisfy the requirements of
  643  this paragraph.
  644         (d)Because of the nature and duration of drop-in child
  645  care, requirements for preadmission and periodic health
  646  examinations and requirements for medically signed records of
  647  immunization required for child care facilities shall not apply.
  648  A parent of a child in drop-in child care shall, however, be
  649  required to attest to the child’s health condition and the type
  650  and current status of the child’s immunizations.
  651         (b)(e) Any child shall be exempt from medical or physical
  652  examination or medical or surgical treatment upon written
  653  request of the parent or guardian of such child who objects to
  654  the examination and treatment. However, the laws, rules, and
  655  regulations relating to contagious or communicable diseases and
  656  sanitary matters shall not be violated because of any exemption
  657  from or variation of the health and immunization minimum
  658  standards.
  659         (13) PLAN OF ACTIVITIES.—Minimum standards shall ensure
  660  that each child care facility has and implements a written plan
  661  for the daily provision of varied activities and active and
  662  quiet play opportunities appropriate to the age of the child.
  663  The written plan must include a program, to be implemented
  664  periodically for children of an appropriate age, which will
  665  assist the children in preventing and avoiding physical and
  666  mental abuse.
  667         (17)SPECIALIZED CHILD CARE FACILITIES FOR THE CARE OF
  668  MILDLY ILL CHILDREN.—Minimum standards shall be developed by the
  669  department, in conjunction with the Department of Health, for
  670  specialized child care facilities for the care of mildly ill
  671  children. The minimum standards shall address the following
  672  areas: personnel requirements; staff-to-child ratios; staff
  673  training and credentials; health and safety; physical facility
  674  requirements, including square footage; client eligibility,
  675  including a definition of “mildly ill children”; sanitation and
  676  safety; admission and recordkeeping; dispensing of medication;
  677  and a schedule of activities.
  678         Section 7. Subsection (1) of section 402.306, Florida
  679  Statutes, is amended to read:
  680         402.306 Designation of licensing agency; dissemination by
  681  the department and local licensing agency of information on
  682  child care.—
  683         (1)(a) Any county whose licensing standards meet or exceed
  684  state minimum standards may:
  685         1.(a) Designate a local licensing agency to license child
  686  care facilities in the county; or
  687         2.(b) Contract with the department to delegate the
  688  administration of state minimum standards in the county to the
  689  department.
  690         (b)The decision to designate a local licensing agency
  691  under subparagraph (a)1. must be annually affirmed by a majority
  692  vote of the county commission.
  693         Section 8. Section 402.3115, Florida Statutes, is amended
  694  to read:
  695         402.3115 Elimination of duplicative and unnecessary
  696  inspections; abbreviated inspections.—
  697         (1) The Department of Children and Families and local
  698  governmental agencies that license child care facilities shall
  699  develop and implement a plan to eliminate duplicative and
  700  unnecessary inspections of child care facilities, family day
  701  care homes, and large family child care homes.
  702         (2)(a)In addition, The department and the local
  703  governmental agencies shall develop and implement an abbreviated
  704  inspection plan for child care facilities that meets all of the
  705  following conditions:
  706         1.Have been licensed for at least 2 consecutive years.
  707         2. Have not had a no Class 1 deficiency, as defined by
  708  rule, for at least 2 consecutive years.
  709         3.Have not had more than three of the same or Class 2
  710  deficiencies, as defined by rule, for at least 2 consecutive
  711  years.
  712         4.Have received at least two full onsite renewal
  713  inspections in the most recent 2 years.
  714         5.Do not have any current uncorrected violations.
  715         6.Do not have any open regulatory complaints or active
  716  child protective services investigations.
  717         (b) The abbreviated inspection must include those elements
  718  identified by the department and the local governmental agencies
  719  as being key indicators of whether the child care facility
  720  continues to provide quality care and programming and must be
  721  updated every 5 years.
  722         (3)The department shall adopt rules and revise policies
  723  based on the recommendations in the report.
  724         (4)The department shall revise the plan under subsection
  725  (1) as necessary to maintain the validity and effectiveness of
  726  inspections.
  727         Section 9. Subsection (1) of section 402.316, Florida
  728  Statutes, is amended to read:
  729         402.316 Exemptions.—
  730         (1) The provisions of ss. 402.301-402.319, except for the
  731  requirements regarding screening of child care personnel, shall
  732  not apply to a child care facility which is an integral part of
  733  church or parochial schools, or a child care facility that
  734  solely provides child care to eligible children as defined in s.
  735  402.261(1)(c), conducting regularly scheduled classes, courses
  736  of study, or educational programs accredited by, or by a member
  737  of, an organization which publishes and requires compliance with
  738  its standards for health, safety, and sanitation. However, such
  739  facilities shall meet minimum requirements of the applicable
  740  local governing body as to health, sanitation, and safety and
  741  shall meet the screening requirements pursuant to ss. 402.305
  742  and 402.3055. Failure by a facility to comply with such
  743  screening requirements shall result in the loss of the
  744  facility’s exemption from licensure.
  745         Section 10. Section 561.1214, Florida Statutes, is created
  746  to read:
  747         561.1214Child care tax credits.—Beginning January 1, 2025,
  748  there is allowed a credit pursuant to s. 402.261 against any tax
  749  due under s. 563.05, s. 564.06, or s. 565.12, except excise
  750  taxes imposed on wine produced by manufacturers in this state
  751  from products grown in this state. However, a credit allowed
  752  under this section may not exceed 90 percent of the tax due on
  753  the return on which the credit is taken. For purposes of the
  754  distributions of tax revenue under ss. 561.121 and 564.06(10),
  755  the division shall disregard any tax credits allowed under this
  756  section to ensure that any reduction in tax revenue received
  757  which is attributable to the tax credits results only in a
  758  reduction in distributions to the General Revenue Fund. The
  759  provisions of s. 402.261 apply to the credit authorized by this
  760  section.
  761         Section 11. Section 624.5107, Florida Statutes, is amended
  762  to read:
  763         624.5107 Child care tax credits.—
  764         (1) For taxable years beginning on or after January 1,
  765  2025, there is allowed a credit pursuant to s. 402.261 against
  766  any tax due for a taxable year under s. 624.509(1) after
  767  deducting from such tax deductions for assessments made pursuant
  768  to s. 440.51; credits for taxes paid under ss. 175.101 and
  769  185.08; credits for income taxes paid under chapter 220; and the
  770  credit allowed under s. 624.509(5), as such credit is limited by
  771  s. 624.509(6). An insurer claiming a credit against premium tax
  772  liability under this section is not required to pay any
  773  additional retaliatory tax levied under s. 624.5091 as a result
  774  of claiming such credit. Section 624.5091 does not limit such
  775  credit in any manner. If the credit granted under this section
  776  is not fully used in any one year because of insufficient tax
  777  liability on the part of the insurer, the unused amount may be
  778  carried forward for a period not to exceed 5 years. The
  779  carryover credit may be used in a subsequent year when the tax
  780  imposed by s. 624.509 or s. 624.510 for that year exceeds the
  781  credit for which the insurer is eligible in that year under this
  782  section.
  783         (2) For purposes of determining if a penalty under s.
  784  624.5092 will be imposed, an insurer, after earning a credit
  785  under s. 624.5107 for a taxable year, may reduce any installment
  786  payment for such taxable year of 27 percent of the amount of the
  787  net tax due as reported on the return for the preceding year
  788  under s. 624.5092(2)(b) by the amount of the credit. If an
  789  insurer receives a credit for child care facility startup costs,
  790  and the facility fails to operate for at least 5 years, a pro
  791  rata share of the credit must be repaid, in accordance with the
  792  formula: A = C x (1 - (N/60)), where:
  793         (a)“A” is the amount in dollars of the required repayment.
  794         (b)“C” is the total credits taken by the insurer for child
  795  care facility startup costs.
  796         (c)“N” is the number of months the facility was in
  797  operation.
  798  
  799  This repayment requirement is inapplicable if the insurer goes
  800  out of business or can demonstrate to the department that its
  801  employees no longer want to have a child care facility.
  802         (3)The provisions of s. 402.261 apply to the credit
  803  authorized by this section.
  804         Section 12. Subsection (7) of section 624.509, Florida
  805  Statutes, is amended to read:
  806         624.509 Premium tax; rate and computation.—
  807         (7) Credits and deductions against the tax imposed by this
  808  section shall be taken in the following order: deductions for
  809  assessments made pursuant to s. 440.51; credits for taxes paid
  810  under ss. 175.101 and 185.08; credits for income taxes paid
  811  under chapter 220 and the credit allowed under subsection (5),
  812  as these credits are limited by subsection (6); the credit
  813  allowed under s. 624.51057; the credit allowed under s.
  814  624.51058; the credit allowed under s. 624.5107; all other
  815  available credits and deductions.
  816         Section 13. Section 627.70161, Florida Statutes, is amended
  817  to read:
  818         627.70161 Family day care and large family child care
  819  insurance.—
  820         (1) PURPOSE AND INTENT.—The Legislature recognizes that
  821  family day care homes and large family child care homes fulfill
  822  a vital role in providing child care in Florida. It is the
  823  intent of the Legislature that residential property insurance
  824  coverage should not be canceled, denied, or nonrenewed solely on
  825  the basis of the family day care or child care services at the
  826  residence. The Legislature also recognizes that the potential
  827  liability of residential property insurers is substantially
  828  increased by the rendition of child care services on the
  829  premises. The Legislature therefore finds that there is a public
  830  need to specify that contractual liabilities that arise in
  831  connection with the operation of the family day care home or
  832  large family child care home are excluded from residential
  833  property insurance policies unless they are specifically
  834  included in such coverage.
  835         (2) DEFINITIONS.—As used in this section, the term:
  836         (a) “Child care” means the care, protection, and
  837  supervision of a child, for a period of less than 24 hours a day
  838  on a regular basis, which supplements parental care, enrichment,
  839  and health supervision for the child, in accordance with his or
  840  her individual needs, and for which a payment, fee, or grant is
  841  made for care.
  842         (b) “Family day care home” means an occupied residence in
  843  which child care is regularly provided for children from at
  844  least two unrelated families and which receives a payment, fee,
  845  or grant for any of the children receiving care, whether or not
  846  operated for a profit.
  847         (c)“Large family child care home” means an occupied
  848  residence in which child care is regularly provided for children
  849  from at least two unrelated families, which receives a payment,
  850  fee, or grant for any of the children receiving care, regardless
  851  of whether operated for profit, and which has at least two full
  852  time child care personnel on the premises during the hours of
  853  operation. One of the two full-time child care personnel must be
  854  the owner or occupant of the residence. A large family child
  855  care home must first have operated as a licensed family day care
  856  home for at least 2 years, with an operator who has held a child
  857  development associate credential or its equivalent for at least
  858  1 year, before seeking licensure as a large family child care
  859  home. Household children under 13 years of age, when on the
  860  premises of the large family child care home or on a field trip
  861  with children enrolled in child care, must be included in the
  862  overall capacity of the licensed home. A large family child care
  863  home may provide care for one of the following groups of
  864  children, which must include household children under 13 years
  865  of age:
  866         1.A maximum of eight children from birth to 24 months of
  867  age.
  868         2.A maximum of 12 children, with no more than four
  869  children under 24 months of age.
  870         (3) FAMILY DAY CARE AND LARGE FAMILY CHILD CARE; COVERAGE.
  871  A residential property insurance policy may shall not provide
  872  coverage for liability for claims arising out of, or in
  873  connection with, the operation of a family day care home or
  874  large family child care home, and the insurer shall be under no
  875  obligation to defend against lawsuits covering such claims,
  876  unless:
  877         (a) Specifically covered in a policy; or
  878         (b) Covered by a rider or endorsement for business coverage
  879  attached to a policy.
  880         (4) DENIAL, CANCELLATION, REFUSAL TO RENEW PROHIBITED.—An
  881  insurer may not deny, cancel, or refuse to renew a policy for
  882  residential property insurance solely on the basis that the
  883  policyholder or applicant operates a family day care home or
  884  large family child care home. In addition to other lawful
  885  reasons for refusing to insure, an insurer may deny, cancel, or
  886  refuse to renew a policy of a family day care home or large
  887  family child care home provider if one or more of the following
  888  conditions occur:
  889         (a) The policyholder or applicant provides care for more
  890  children than authorized for family day care homes by s.
  891  402.302;
  892         (b) The policyholder or applicant fails to maintain a
  893  separate commercial liability policy or an endorsement providing
  894  liability coverage for the family day care home or large family
  895  child care home operations;
  896         (c) The policyholder or applicant fails to comply with the
  897  applicable family day care home licensure and registration
  898  requirements specified in chapter 402 s. 402.313; or
  899         (d) Discovery of willful or grossly negligent acts or
  900  omissions or any violations of state laws or regulations
  901  establishing safety standards for family day care homes or large
  902  family child care home by the named insured or his or her
  903  representative which materially increase any of the risks
  904  insured.
  905         Section 14. Subsection (1) of section 1002.59, Florida
  906  Statutes, is amended to read:
  907         1002.59 Emergent literacy and performance standards
  908  training courses.—
  909         (1) The department, in collaboration with the Just Read,
  910  Florida! Office, shall adopt minimum standards for courses in
  911  emergent literacy for prekindergarten instructors. Each course
  912  must consist of 5 clock hours and provide instruction in
  913  strategies and techniques to address the age-appropriate
  914  progress of prekindergarten students in developing emergent
  915  literacy skills, including oral communication, knowledge of
  916  print and letters, phonological and phonemic awareness,
  917  vocabulary and comprehension development, and foundational
  918  background knowledge designed to correlate with the content that
  919  students will encounter in grades K-12, consistent with the
  920  evidence-based content and strategies grounded in the science of
  921  reading identified pursuant to s. 1001.215(7). The course
  922  standards must be reviewed as part of any review of subject
  923  coverage or endorsement requirements in the elementary, reading,
  924  and exceptional student educational areas conducted pursuant to
  925  s. 1012.586. Each course must also provide resources containing
  926  strategies that allow students with disabilities and other
  927  special needs to derive maximum benefit from the Voluntary
  928  Prekindergarten Education Program. Successful completion of an
  929  emergent literacy training course approved under this section
  930  satisfies requirements for approved training in early literacy
  931  and language development under ss. 402.305(2)(e)4., 402.313(6),
  932  and 402.3131(5) ss. 402.305(2)(e)5., 402.313(6), and
  933  402.3131(5).
  934         Section 15. (1)The Department of Revenue is authorized,
  935  and all conditions are deemed met, to adopt emergency rules
  936  pursuant to s. 120.54(4), Florida Statutes, to implement this
  937  act. Notwithstanding any other provision of law, emergency rules
  938  adopted pursuant to this subsection are effective for 6 months
  939  after adoption and may be renewed during the pendency of
  940  procedures to adopt permanent rules addressing the subject of
  941  the emergency rules.
  942         (2)This section shall take effect upon this act becoming a
  943  law and expires July 1, 2025.
  944         Section 16. Except as otherwise provided in this act and
  945  except for this section, which shall take effect upon this act
  946  becoming a law, this act shall take effect July 1, 2024.