1 | Representative Goodlette offered the following: |
2 |
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3 | Amendment to Amendment (308089) (with title amendment) |
4 | Remove line(s) 476-897 and insert: |
5 | this section is $88 million. However, effective for tax years |
6 | beginning January 1, 2004, at least 1 percent of the total |
7 | statewide amount authorized for tax credits shall be reserved |
8 | for taxpayers who meet the definition of a small business |
9 | provided in s. 288.703(1) at the time of application. |
10 | (c) A taxpayer who files a Florida consolidated return as |
11 | a member of an affiliated group pursuant to s. 220.131(1) may be |
12 | allowed the credit on a consolidated return basis; however, the |
13 | total credit taken by the affiliated group is subject to the |
14 | limitation established under paragraph (a). |
15 | (d) Effective for tax years beginning January 1, 2004, a |
16 | taxpayer may rescind all or part of its allocated tax credit |
17 | under this section. The amount of the rescindment shall become |
18 | available for purposes of the cap for that state fiscal year |
19 | under this section to an eligible taxpayer as approved by the |
20 | department if the taxpayer receives notice from the department |
21 | that the rescindment has been accepted by the department, the |
22 | taxpayer has rescinded its tax credit prior to the conclusion of |
23 | the taxpayer's tax year, and the taxpayer has not previously |
24 | rescinded any or all of its tax credit allocation under this |
25 | section more than once in the previous 3 tax years. Any amount |
26 | rescinded under this paragraph shall become available to an |
27 | eligible taxpayer on a first-come, first-served basis based on |
28 | tax credit applications received after the date the rescindment |
29 | is accepted by the department. |
30 | (4) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING |
31 | ORGANIZATIONS.--An eligible nonprofit scholarship-funding |
32 | organization participating in the scholarship program |
33 | established in this section shall have the following |
34 | obligations: |
35 | (a) An eligible nonprofit scholarship-funding organization |
36 | shall provide corporate tax credit scholarships, from eligible |
37 | contributions, to qualified students for: |
38 | 1. Tuition or textbook expenses for, or transportation to, |
39 | an eligible private nonpublic school. At least 75 percent of |
40 | each the scholarship funding must be used to pay tuition |
41 | expenses; or |
42 | 2. Transportation expenses to a Florida public school that |
43 | is located outside the district in which the student resides or |
44 | to a lab school as defined in s. 1002.32. |
45 | (b) An eligible nonprofit scholarship-funding organization |
46 | shall give priority to qualified students who received a |
47 | scholarship from an eligible nonprofit scholarship-funding |
48 | organization during the previous school year. |
49 | (c) An eligible nonprofit scholarship-funding organization |
50 | shall not provide a scholarship to a student who is receiving an |
51 | opportunity scholarship pursuant to s. 1002.38 or a John M. |
52 | McKay Scholarship pursuant to s. 1002.39. In addition, an |
53 | eligible nonprofit scholarship-funding organization shall not |
54 | provide a scholarship to a student who is receiving a corporate |
55 | tax credit scholarship from another eligible nonprofit |
56 | scholarship-funding organization. |
57 | (d)(c) The amount of a scholarship provided to any child |
58 | for any single school year by an all eligible nonprofit |
59 | scholarship-funding organization organizations from eligible |
60 | contributions shall not exceed the following annual limits: |
61 | 1. Three thousand five hundred dollars for a scholarship |
62 | awarded to a student enrolled in an eligible private nonpublic |
63 | school. |
64 | 2. Five hundred dollars for a scholarship awarded to a |
65 | student enrolled in a Florida public school that is located |
66 | outside the district in which the student resides or in a lab |
67 | school as defined in s. 1002.32. |
68 | (e)(d) The amount of an eligible contribution which may be |
69 | accepted by an eligible nonprofit scholarship-funding |
70 | organization is limited to the amount needed to provide |
71 | scholarships for qualified students which the organization has |
72 | identified and for which vacancies in eligible private nonpublic |
73 | schools have been identified. |
74 | (f)(e) An eligible nonprofit scholarship-funding |
75 | organization that receives an eligible contribution must spend |
76 | 100 percent of the eligible contribution to provide scholarships |
77 | in the same state fiscal year in which the contribution was |
78 | received. No portion of eligible contributions may be used for |
79 | administrative expenses. All interest accrued from contributions |
80 | must be used for scholarships. |
81 | (g) An eligible nonprofit scholarship-funding organization |
82 | must maintain separate accounts for scholarship funds and |
83 | operating funds. |
84 | (h) An eligible nonprofit scholarship-funding organization |
85 | may transfer funds to another eligible nonprofit scholarship- |
86 | funding organization when additional funds are required to meet |
87 | scholarship demand. The scholarship-funding organization |
88 | transferring funds must request approval for the transfer from |
89 | the Department of Education and provide documentation to support |
90 | the transfer, including a listing of the scholarships to be |
91 | funded from the transfer. The Department of Education shall |
92 | verify the listing of students to receive scholarships from the |
93 | transfer. No funds may be transferred unless matching eligible |
94 | scholarship recipients can be identified by the scholarship- |
95 | funding organization receiving the transfer. |
96 | (i)(f) An eligible nonprofit scholarship-funding |
97 | organization that receives eligible contributions must provide |
98 | to the Auditor General and the Department of Education an annual |
99 | financial and compliance audit of its accounts and records |
100 | conducted by an independent certified public accountant and in |
101 | accordance with rules adopted by the Auditor General. The audit |
102 | must be conducted in compliance with generally accepted auditing |
103 | standards and must include a report on financial statements |
104 | presented in accordance with Generally Accepted Accounting |
105 | Principles set forth by the American Institute of Certified |
106 | Public Accountants for not-for-profit organizations and a |
107 | determination of compliance with the statutory eligibility and |
108 | expenditure requirements set forth in this section. Audits must |
109 | be provided to the Auditor General and the Department of |
110 | Education within 180 days after completion of the nonprofit |
111 | scholarship-funding organization's fiscal year. |
112 | (j)(g) An eligible nonprofit scholarship-funding |
113 | organization shall obtain verification from the private school |
114 | of a student's continued attendance at the school prior to each |
115 | scholarship payment. Payment of the scholarship shall be made by |
116 | the eligible nonprofit scholarship-funding organization no less |
117 | frequently than on a quarterly basis. Payment of the scholarship |
118 | by the eligible nonprofit scholarship-funding organization shall |
119 | be by individual warrant or check made payable to the student's |
120 | parent. If the parent chooses for his or her child to attend an |
121 | eligible private nonpublic school, the warrant or check must be |
122 | mailed by the eligible nonprofit scholarship-funding |
123 | organization to the private nonpublic school of the parent's |
124 | choice, and the parent shall restrictively endorse the warrant |
125 | or check to the private nonpublic school. An eligible nonprofit |
126 | scholarship-funding organization shall ensure that, upon receipt |
127 | of a scholarship warrant or check, the parent to whom the |
128 | warrant or check is made restrictively endorses the warrant or |
129 | check to the private nonpublic school of the parent's choice for |
130 | deposit into the account of the private nonpublic school. |
131 | (k) An eligible nonprofit scholarship-funding organization |
132 | must prepare and submit quarterly reports to the Department of |
133 | Education pursuant to subsection (7). In addition, an eligible |
134 | nonprofit scholarship-funding organization must submit in a |
135 | timely manner any information requested by the Department of |
136 | Education relating to the scholarship program. |
137 | (l) An eligible nonprofit scholarship-funding organization |
138 | must verify the income of all applicants participating in the |
139 | scholarship program each year with independent income |
140 | documentation. |
141 | (m)1. An owner or operator of an eligible nonprofit |
142 | scholarship-funding organization must, within 5 days after |
143 | assuming ownership or decisionmaking authority, file with the |
144 | Department of Law Enforcement a complete set of fingerprints for |
145 | state processing for a criminal background check and the |
146 | Department of Law Enforcement shall in turn submit the |
147 | fingerprints to the Federal Bureau of Investigation for federal |
148 | processing for a background check. The costs of fingerprinting |
149 | and the background check shall not be borne by the state. |
150 | 2. The results of a criminal background check shall be |
151 | reported to the owner or operator of the eligible nonprofit |
152 | scholarship-funding organization and to the Department of |
153 | Education. |
154 | 3. A nonprofit scholarship-funding organization whose |
155 | owner or operator has been convicted of a crime involving moral |
156 | turpitude or a crime that bears upon the fitness of the owner or |
157 | operator to have responsibility for the safety and well-being of |
158 | children shall not be eligible to provide scholarships under |
159 | this section. |
160 | (n) A nonprofit scholarship-funding organization whose |
161 | owner or operator in the last 7 years has filed for personal |
162 | bankruptcy or corporate bankruptcy in a corporation in which he |
163 | or she owned more than 20 percent of the corporation shall not |
164 | be eligible to provide scholarships under this section. |
165 | (o) An owner or operator of an eligible nonprofit |
166 | scholarship-funding organization is prohibited from owning or |
167 | operating an eligible private school that is participating in |
168 | the scholarship program. |
169 | (p) An eligible nonprofit scholarship-funding organization |
170 | shall report to the Department of Education any private school |
171 | that is not in compliance with the requirements of the |
172 | scholarship program. The eligible nonprofit scholarship-funding |
173 | organization shall not provide additional scholarship funds to a |
174 | parent for a student to attend the private school until a |
175 | determination is made by the Commissioner of Education that the |
176 | school is in compliance with the requirements of the scholarship |
177 | program. |
178 | (q) An eligible nonprofit scholarship-funding organization |
179 | must comply with the antidiscrimination provisions of 42 U.S.C. |
180 | s. 2000d. |
181 | (r) An eligible nonprofit scholarship-funding organization |
182 | shall allow a qualified student to attend any eligible private |
183 | school and shall allow a parent to transfer a scholarship during |
184 | a school year to any other eligible private school of the |
185 | parent's choice. |
186 | (s) An eligible nonprofit scholarship-funding organization |
187 | must provide a scholarship to a qualified student on a first- |
188 | come, first-served basis unless the student qualifies for |
189 | priority pursuant to paragraph (b). An eligible nonprofit |
190 | scholarship-funding organization may not target scholarships to |
191 | a particular private school or provide scholarships to a child |
192 | of an owner or operator. |
193 | (5) PARENT OBLIGATIONS OF PARENTS AND STUDENTS.-- |
194 | (a) As a condition for scholarship payment pursuant to |
195 | paragraph (4)(j)(g), if the parent chooses for his or her child |
196 | to attend an eligible private nonpublic school, the parent must |
197 | inform the child's school district within 15 days after such |
198 | decision. |
199 | (b) Upon receipt of a scholarship warrant or check from |
200 | the eligible nonprofit scholarship-funding organization, the |
201 | parent to whom the warrant or check is made must restrictively |
202 | endorse the warrant or check to the private school for deposit |
203 | into the account of the private school. A private school may not |
204 | act as attorney in fact for parents of a scholarship student |
205 | under the authority of a power of attorney executed by such |
206 | parents or under any other authority allowing endorsement of |
207 | scholarship warrants on behalf of parents. If a parent refuses |
208 | to restrictively endorse a warrant to which a private school is |
209 | entitled, that student's scholarship shall be forfeited |
210 | immediately. |
211 | (c) Any student participating in the scholarship program |
212 | must remain in attendance throughout the school year unless |
213 | excused by the school for illness or other good cause and must |
214 | comply fully with the school's code of conduct. |
215 | (d) The parent of a student participating in the |
216 | scholarship program must comply fully with the private school's |
217 | parental involvement requirements unless excused by the school |
218 | for illness or other good cause. |
219 | (e) The parent of a student participating in the |
220 | scholarship program must ensure that the student participates in |
221 | the nationally norm-referenced testing required by this section. |
222 | Students with disabilities for whom standardized testing is not |
223 | appropriate are exempt from this requirement. |
224 | (f) A participant in the scholarship program who fails to |
225 | comply with this subsection forfeits the scholarship. |
226 | (6) ELIGIBLE PRIVATE NONPUBLIC SCHOOL OBLIGATIONS.--An |
227 | eligible private nonpublic school must: |
228 | (a) Demonstrate fiscal soundness by being in operation for |
229 | 2 or more consecutive school years or obtain one school year or |
230 | provide the Department of Education with a statement by a |
231 | certified public accountant confirming that the nonpublic school |
232 | desiring to participate is insured and the owner or owners have |
233 | sufficient capital or credit to operate the school for the |
234 | upcoming year serving the number of students anticipated with |
235 | expected revenues from tuition and other sources that may be |
236 | reasonably expected. In lieu of such a statement, a surety bond |
237 | or letter of credit for the amount equal to the scholarship |
238 | funds for any quarter to may be filed with the Department of |
239 | Education. The surety bond or letter of credit shall serve to |
240 | secure expenditures of scholarship funds should such funds be |
241 | found to have been used for unlawful purposes. However, if |
242 | during the school year a private school exhibits financial |
243 | difficulty or is otherwise not in compliance with this section, |
244 | the Commissioner of Education may impose additional requirements |
245 | on the private school, which may include additional security |
246 | bonding. |
247 | (b) Notify the Department of Education of its intent to |
248 | participate in the scholarship program. The notice must specify |
249 | the grade levels that the private school has available for |
250 | students participating in the scholarship program. |
251 | (c)(b) Comply with the antidiscrimination provisions of 42 |
252 | U.S.C. s. 2000d. |
253 | (d)(c) Meet state and local health and safety laws and |
254 | codes, including, but not limited to, laws pertaining to: |
255 | 1. Fire safety. |
256 | 2. Building codes. |
257 | (e)(d) Comply with all state laws relating to general |
258 | regulation of private nonpublic schools, including, but not |
259 | limited to, laws pertaining to: |
260 | 1. Annual private school survey required in s. 1002.42(2). |
261 | 2. Retention of records required in s. 1002.42(3). |
262 | 3. Attendance records and reports required in s. |
263 | 1003.23(2). |
264 | 4. School-entry health examinations and immunizations |
265 | required in s. 1003.22. |
266 | 5. Attendance requirements prescribed in ss. 1003.01(13) |
267 | and 1003.21(1). |
268 | (f) Employ or contract with teachers who hold |
269 | baccalaureate or higher degrees, have at least 3 years of |
270 | teaching experience in public or private schools, or have |
271 | special skills, knowledge, or expertise that qualifies them to |
272 | provide instruction in subjects taught. |
273 | (g) Annually administer or make provision for students |
274 | participating in the scholarship program to take the Iowa Test |
275 | of Basic Skills, the Stanford-9, or subsequent versions of these |
276 | tests, or an assessment identified by the Department of |
277 | Education under subsection (7). A participating private school |
278 | must report a student's scores to the parent and to the |
279 | independent private research organization selected by the |
280 | Department of Education pursuant to subsection (7). |
281 | (h) Within 60 days after employment, for any individual |
282 | with direct student contact with corporate tax credit |
283 | scholarship students, file with the Department of Law |
284 | Enforcement a complete set of fingerprints for state processing |
285 | for a criminal background check. The Department of Law |
286 | Enforcement shall in turn submit the fingerprints to the Federal |
287 | Bureau of Investigation for federal processing for a background |
288 | check. An "individual with direct student contact with corporate |
289 | tax credit scholarship students" means any individual who: |
290 | 1. Is employed by a private school in any capacity, |
291 | including an individual employed as a child care provider, a |
292 | teacher, or another member of school personnel, and who is |
293 | responsible for the provision of care, treatment, education, |
294 | training, instruction, supervision, or recreation of corporate |
295 | tax credit scholarship students; |
296 | 2. Is the owner or operator of the private school |
297 | accepting corporate tax credit scholarship students; or |
298 | 3. Has unsupervised access to a corporate tax credit |
299 | scholarship student for whom the private school is responsible. |
300 |
|
301 | The costs of fingerprinting and the background check shall not |
302 | be borne by the state. The results of a criminal background |
303 | check for private school owners shall be reported to the |
304 | Department of Education. The owner or operator of the private |
305 | school shall receive the results of a criminal background check |
306 | for all other persons subject to the private school background |
307 | check requirements and immediately report to the Department of |
308 | Education any individual with direct student contact with |
309 | corporate tax credit scholarship students who has failed the |
310 | Level 2 background check. Employment of such an individual shall |
311 | cause a private school to be ineligible for participation in the |
312 | scholarship program. An individual holding a valid Florida |
313 | teaching certificate who has been fingerprinted pursuant to s. |
314 | 1012.32 shall not be required to comply with the provisions of |
315 | this paragraph. |
316 | (i) Annually comply with the requirements of the |
317 | Department of Education to complete a notarized sworn compliance |
318 | statement certifying compliance with state laws pursuant to |
319 | subsection (7). |
320 | (j) Notify the Department of Education and the eligible |
321 | nonprofit scholarship-funding organization if any participating |
322 | student is receiving a warrant or check from more than one |
323 | eligible nonprofit scholarship-funding organization. |
324 | (k) Comply with all applicable state agency rules relating |
325 | to private schools. |
326 | (l) Publish and report, as part of the annual database |
327 | survey form and notarized statement of compliance required |
328 | pursuant to s. 1002.42(2), to the Department of Education and |
329 | distribute to the scholarship applicants: |
330 | 1. Whether the private school is accredited by an in-state |
331 | or regional accrediting association that is validated by a |
332 | third-party accreditor at the state or national level which has |
333 | been in existence at least 3 years. |
334 | 2. The name of the accrediting association that accredits |
335 | the private school. |
336 | 3. Whether the private school is in the process of |
337 | receiving candidate status. |
338 |
|
339 | The inability of a private school to meet the requirements of |
340 | this subsection shall constitute a basis for the ineligibility |
341 | of the private school to participate in the scholarship program |
342 | as determined by the Department of Education. |
343 | (7) DEPARTMENT OF EDUCATION, COMMISSIONER OF EDUCATION, |
344 | AND STATE BOARD OF EDUCATION OBLIGATIONS; RESPONSIBILITIES.-- |
345 | (a) The Department of Education shall: |
346 | 1. Annually submit to the Department of Revenue, by March |
347 | 15, a list of eligible nonprofit scholarship-funding |
348 | organizations that meet the requirements of paragraph (2)(c). |
349 | 2. Annually verify the eligibility of nonprofit |
350 | scholarship-funding organizations that meet the requirements of |
351 | paragraph (2)(c). |
352 | 3. Annually verify the eligibility of private schools that |
353 | meet the requirements of paragraph (2)(d). |
354 | 4. Annually verify the eligibility of expenditures as |
355 | provided in subsection (4). |
356 | 5. Establish a toll-free hotline that provides parents, |
357 | private schools, and nonprofit scholarship-funding organizations |
358 | with information on participation in the scholarship program. |
359 | 6. Establish a process by which individuals may notify the |
360 | Department of Education of any violation by a private school or |
361 | nonprofit scholarship-funding organization of state laws |
362 | relating to scholarship program participation. The department |
363 | shall conduct an investigation of any written complaint of a |
364 | violation of this section if the complaint is signed by the |
365 | complainant and is legally sufficient. A complaint is legally |
366 | sufficient if it contains ultimate facts that show that a |
367 | violation of this section or any rule adopted by the State Board |
368 | of Education or other state agency has occurred. In order to |
369 | determine legal sufficiency, the Department of Education may |
370 | require supporting information or documentation from the |
371 | complainant. In addition, the department is authorized to |
372 | investigate anonymous complaints. |
373 | 7. Require annual completion of a notarized sworn |
374 | compliance statement by participating private schools certifying |
375 | compliance with state laws and retain such records. |
376 | 8. Identify all nationally norm-referenced tests that are |
377 | comparable to the norm-referenced test portions of the Florida |
378 | Comprehensive Assessment Test (FCAT). |
379 | 9. Select an independent private research organization to |
380 | which participating private schools must report the scores of |
381 | participating students on the assessments administered by the |
382 | private school under paragraph (6)(g). The independent private |
383 | research organization must annually report to the Department of |
384 | Education on the year-to-year improvements of the participating |
385 | students. The independent private research organization must |
386 | analyze and report student performance data, including student |
387 | scores by grade level, in a manner that protects the rights of |
388 | students and parents as mandated in 20 U.S.C. s. 1232g and must |
389 | not disaggregate data to a level that will disclose the academic |
390 | level of individuals or of individual schools. To the extent |
391 | possible, the independent private research organization must |
392 | accumulate historical performance data on students from the |
393 | Department of Education and private schools to describe baseline |
394 | performance and to conduct longitudinal studies. To minimize |
395 | costs and reduce time required for third-party analysis and |
396 | evaluation, the Department of Education shall conduct analyses |
397 | of matched students from public school assessment data and |
398 | calculate control group learning gains using an agreed upon |
399 | methodology outlined in the contract with the third-party |
400 | evaluator. The sharing of student data must be in accordance |
401 | with the Family Educational Rights and Privacy Act requirements |
402 | and shall be for the sole purpose of conducting the evaluation. |
403 | All parties must preserve the confidentiality of such |
404 | information. |
405 | 10. Provide a private school profile on-line for those |
406 | private schools participating in the scholarship program. |
407 | 11. Notify an eligible nonprofit scholarship-funding |
408 | organization of any of the organization's identified students |
409 | who are receiving an opportunity scholarship pursuant to s. |
410 | 1002.38 or a John M. McKay Scholarship pursuant to s. 1002.39. |
411 | 12. Notify an eligible nonprofit scholarship-funding |
412 | organization of any of the organization's identified students |
413 | who are receiving a corporate tax credit scholarship from |
414 | another eligible nonprofit scholarship-funding organization. |
415 | 13. Require quarterly reports by an eligible nonprofit |
416 | scholarship-funding organization regarding the number of |
417 | students participating in the scholarship program, the private |
418 | schools at which the students are enrolled, and other |
419 | information deemed necessary by the Department of Education. |
420 | 14. Regularly cross-check the list of participating |
421 | scholarship students with the public school enrollment lists to |
422 | avoid duplication. |
423 | (b) The Commissioner of Education shall revoke the |
424 | eligibility of a nonprofit scholarship-funding organization, |
425 | private school, or student to participate in the scholarship |
426 | program for noncompliance with this section. |
427 |
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428 | ================ T I T L E A M E N D M E N T ============= |
429 | Remove line(s) 997-1021 and insert: |
430 | provision of a scholarship; requiring a separate account for |
431 | scholarship funds; authorizing transfer of funds between |
432 | scholarship-funding organizations; specifying audit |
433 | requirements; requiring quarterly scholarship payments and |
434 | reports; requiring income verification; requiring fingerprinting |
435 | and criminal background checks; providing restrictions on |
436 | scholarship-funding organization ownership or operation; |
437 | providing for reporting of noncompliant private schools; |
438 | providing parent and student obligations; prohibiting power of |
439 | attorney for endorsing scholarship checks; revising requirements |
440 | for private school fiscal soundness; providing additional |
441 | private school obligations, including compliance with specified |
442 | laws, employment of qualified teachers, and provision of student |
443 | testing; requiring fingerprinting and criminal background |
444 | checks; requiring annual completion of a notarized sworn |
445 | compliance statement; providing Department of Education and |
446 | Commissioner of Education obligations and responsibilities, |
447 | including verification of eligibility of program participants, |
448 | investigation of violations, selection of a research |
449 | organization to analyze student performance data, and revocation |
450 | of eligibility to participate in the scholarship program; |
451 | requiring |