Senate Bill sb2234
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Florida Senate - 2006 SB 2234
By the Committee on Judiciary
590-1694B-06
1 A bill to be entitled
2 An act relating to education; creating s.
3 1008.3455, F.S.; expressing the intent of the
4 Legislature to create a program to enhance
5 failing schools; requiring the Commissioner of
6 Education to develop and submit such a program
7 to the Legislature; prescribing elements of the
8 program; requiring the creation of an advisory
9 committee; requiring consultation with
10 specified entities; requiring an annual report;
11 amending s. 220.187, F.S.; clarifying that the
12 tax credit program applies to students in
13 families having limited financial resources;
14 providing that a scholarship funding
15 organization may be approved to provide
16 scholarships under two tax credit programs;
17 requiring separate accounting; authorizing
18 scholarship funding organizations to transfer
19 surplus funds between two programs under
20 specified circumstances; creating s. 220.1875,
21 F.S.; providing a purpose; defining terms;
22 prescribing obligations of school districts to
23 inform parents about failing schools;
24 authorizing students at such schools to attend
25 a high-performing school in the same district;
26 providing a credit against the corporate income
27 tax for contributions to nonprofit
28 scholarship-funding organizations; providing
29 limitations; providing for use of such
30 contributions for scholarships for students
31 attending certain failing schools to attend
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1 nonpublic schools or public schools in adjacent
2 districts; providing requirements and
3 limitations with respect to scholarships;
4 providing for payment; establishing eligibility
5 for nonpublic school participation; providing
6 for administration by the Department of Revenue
7 and the Department of Education; providing for
8 rules; providing requirements for deposit of
9 eligible contributions; amending s. 213.053,
10 F.S.; conforming provisions to the creation of
11 the tax credit scholarship program for families
12 of students in failing schools; authorizing the
13 Department of Revenue to share certain tax
14 information with the Department of Education;
15 amending s. 220.02, F.S.; revising legislative
16 intent with respect to the order in which
17 corporate income tax credits are applied to
18 conform to the creation of the tax credit
19 scholarship program for families of students in
20 failing schools; amending s. 220.13, F.S.;
21 revising the definition of the term "adjusted
22 federal income" to account for the creation of
23 the tax credit scholarship program for families
24 of students in failing schools; providing for
25 the credit to be an addition to taxable income;
26 amending s. 220.701, F.S.; directing the
27 Department of Revenue to deposit moneys
28 received through the corporate income tax into
29 the Corporate Income Tax Trust Fund rather than
30 the General Revenue Fund; amending s. 1001.10,
31 F.S.; conforming provisions to the repeal of
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1 the Opportunity Scholarship Program;
2 authorizing the Commissioner of Education to
3 prepare and publish reports related to
4 specified tax credit programs; repealing s.
5 1002.38, F.S., which authorizes the Opportunity
6 Scholarship Program; amending s. 1002.39, F.S.,
7 to conform to the repeal of the Opportunity
8 Scholarship Program; providing an effective
9 date.
10
11 WHEREAS, education is a fundamental value and a
12 paramount duty of the state, and
13 WHEREAS, the State Constitution requires the state to
14 provide for the free education of all children residing within
15 its borders, and
16 WHEREAS, the Florida Supreme Court held in Bush v.
17 Holmes, 2006 WL 20584 (Fla.), 31 Fla. L. Weekly S1, that the
18 state must provide a system of uniform, efficient, safe,
19 secure, and high-quality public schools to fulfill this
20 constitutional requirement, and
21 WHEREAS, the Florida Supreme Court invalidated the
22 Opportunity Scholarship Program because it allowed state funds
23 to be disbursed to private schools, and
24 WHEREAS, the Legislature created the Opportunity
25 Scholarship Program to ensure that all children have a chance
26 to gain the knowledge and skills they need to succeed, and
27 WHEREAS, the state is committed to improving the
28 quality of the education provided by the public school system,
29 and
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1 WHEREAS, there are some public schools that continue to
2 fail to make adequate progress based on the school performance
3 grading categories established by law, and
4 WHEREAS, respecting the constitutional mandate cited by
5 the Florida Supreme Court, the Legislature intends for the
6 state to develop and implement a comprehensive strategic
7 program to facilitate the improvement of schools that are
8 failing to make adequate progress, and
9 WHEREAS, facilitating the improvement in the
10 performance of these schools is a multiyear endeavor, and
11 progress will occur over an extended period of time, and
12 WHEREAS, students assigned to schools that are failing
13 to make adequate progress should have the choice of attending
14 a higher-performing school while the state continues to
15 facilitate the improvement of these schools, and
16 WHEREAS, the Legislature intends to create a program to
17 provide an educational safety net to students assigned to
18 these schools, distinct from and without impeding the efforts
19 to help these schools improve, NOW, THEREFORE,
20
21 Be It Enacted by the Legislature of the State of Florida:
22
23 Section 1. Section 1008.3455, Florida Statutes, is
24 created to read:
25 1008.3455 Improvement program for schools failing to
26 make adequate progress.--
27 (1) It is the intent of the Legislature that the state
28 develop and implement a comprehensive strategic program to
29 facilitate the improvement of schools that are failing to make
30 adequate progress based on the school performance grading
31 categories established by law. The Legislature finds that
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1 achieving meaningful and lasting progress in these schools
2 will take a number of years. Thus, it is the further intent of
3 the Legislature that the program developed under this section
4 include a multiyear design and implementation schedule, with
5 measurable goals and objectives for these schools.
6 (2) In coordination with the responsibilities
7 prescribed in s. 1008.345, the Commissioner of Education shall
8 develop and submit to the President of the Senate and the
9 Speaker of the House of Representatives, no later than
10 February 1, 2007, a multifaceted program of policies and
11 practices targeted specifically toward schools in the "F"
12 grade category under s. 1008.34.
13 (a) At a minimum, the program must include an
14 assessment of the extent to which new policies, or
15 enhancements to existing policies, in the following areas
16 would facilitate improvement at these schools:
17 1. Capital improvements to school facilities;
18 2. Salaries for teachers and staff;
19 3. Incentives for outstanding faculty and staff to
20 transfer to these schools;
21 4. Equipment and supplies;
22 5. Technology infrastructure, hardware, or software;
23 6. Incentives to encourage parental or other family
24 participation; and
25 7. Mentoring and other community participation.
26 (b) The program must include a suggested order of
27 priority and timeline for enacting, funding, and implementing
28 policies and practices over a 5-year period. The program
29 shall identify those elements of the program which can be
30 accomplished within existing statutory authority and those
31 elements that will require new statutory authority. The
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1 program must include specific recommendations for action by
2 the Legislature.
3 (3)(a) To assist in development and implementation of
4 the program required by this section, the commissioner shall
5 create an advisory committee comprised of at least two
6 teachers, two staff persons, and two parents of students from
7 one or more schools that are failing to make adequate progress
8 based on the school performance grading categories, as well as
9 any other individuals the commissioner deems appropriate.
10 (b) In developing and implementing the program, the
11 commissioner shall consult with:
12 1. The Office of Program Policy Analysis and
13 Government Accountability; and
14 2. The district community assessment teams assigned
15 under s. 1008.345.
16 (4) The program shall be developed in coordination
17 with, and shall be consistent with, other strategic planning
18 initiatives of the Department of Education or the State Board
19 of Education.
20 (5) The commissioner shall report annually to the
21 Governor, the President of the Senate, and the Speaker of the
22 House of Representatives on implementation of the program.
23 Section 2. Section 220.187, Florida Statutes, is
24 amended to read:
25 220.187 Credits for contributions to nonprofit
26 scholarship-funding organizations; families that have limited
27 financial resources.--
28 (1) PURPOSE.--The purpose of this section is to:
29 (a) Encourage private, voluntary contributions to
30 nonprofit scholarship-funding organizations.
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1 (b) Expand educational opportunities for children of
2 families that have limited financial resources.
3 (c) Enable children in this state to achieve a greater
4 level of excellence in their education.
5 (2) DEFINITIONS.--As used in this section, the term:
6 (a) "Department" means the Department of Revenue.
7 (b) "Eligible contribution" means a monetary
8 contribution from a taxpayer, subject to the restrictions
9 provided in this section, to an eligible nonprofit
10 scholarship-funding organization. The taxpayer making the
11 contribution may not designate a specific child as the
12 beneficiary of the contribution. The taxpayer may not
13 contribute more than $5 million to any single eligible
14 nonprofit scholarship-funding organization.
15 (c) "Eligible nonpublic school" means a nonpublic
16 school located in Florida that offers an education to students
17 in any grades K-12 and that meets the requirements in
18 subsection (6).
19 (d) "Eligible nonprofit scholarship-funding
20 organization" means a charitable organization that is exempt
21 from federal income tax pursuant to s. 501(c)(3) of the
22 Internal Revenue Code and that complies with the provisions of
23 subsection (4). An eligible nonprofit scholarship-funding
24 organization that is authorized to provide scholarships under
25 s. 220.1875 may, subject to approval by the Department of
26 Education, be authorized to provide scholarships under this
27 section.
28 (e) "Qualified student" means a student who qualifies
29 for free or reduced-price school lunches under the National
30 School Lunch Act and who:
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1 1. Was counted as a full-time equivalent student
2 during the previous state fiscal year for purposes of state
3 per-student funding;
4 2. Received a scholarship from an eligible nonprofit
5 scholarship-funding organization during the previous school
6 year; or
7 3. Is eligible to enter kindergarten or first grade.
8 (3) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX
9 CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--
10 (a) There is allowed a credit of 100 percent of an
11 eligible contribution against any tax due for a taxable year
12 under this chapter. However, such a credit may not exceed 75
13 percent of the tax due under this chapter for the taxable
14 year, after the application of any other allowable credits by
15 the taxpayer. However, at least 5 percent of the total
16 statewide amount authorized for the tax credit shall be
17 reserved for taxpayers who meet the definition of a small
18 business provided in s. 288.703(1) at the time of application.
19 The credit granted by this section shall be reduced by the
20 difference between the amount of federal corporate income tax
21 taking into account the credit granted by this section and the
22 amount of federal corporate income tax without application of
23 the credit granted by this section.
24 (b) The total amount of tax credits and carryforward
25 of tax credits which may be granted each state fiscal year
26 under this section is $88 million.
27 (c) A taxpayer who files a Florida consolidated return
28 as a member of an affiliated group pursuant to s. 220.131(1)
29 may be allowed the credit on a consolidated return basis;
30 however, the total credit taken by the affiliated group is
31 subject to the limitation established under paragraph (a).
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1 (4) OBLIGATIONS OF ELIGIBLE NONPROFIT
2 SCHOLARSHIP-FUNDING ORGANIZATIONS.--
3 (a) An eligible nonprofit scholarship-funding
4 organization shall provide scholarships, from eligible
5 contributions, to qualified students for:
6 1. Tuition or textbook expenses for, or transportation
7 to, an eligible nonpublic school. At least 75 percent of the
8 scholarship funding must be used to pay tuition expenses; or
9 2. Transportation expenses to a Florida public school
10 that is located outside the district in which the student
11 resides.
12 (b) An eligible nonprofit scholarship-funding
13 organization shall give priority to qualified students who
14 received a scholarship from an eligible nonprofit
15 scholarship-funding organization during the previous school
16 year.
17 (c) The amount of a scholarship provided to any child
18 for any single school year by all eligible nonprofit
19 scholarship-funding organizations from eligible contributions
20 shall not exceed the following annual limits:
21 1. Three thousand five hundred dollars for a
22 scholarship awarded to a student enrolled in an eligible
23 nonpublic school.
24 2. Five hundred dollars for a scholarship awarded to a
25 student enrolled in a Florida public school that is located
26 outside the district in which the student resides.
27 (d) The amount of an eligible contribution which may
28 be accepted by an eligible nonprofit scholarship-funding
29 organization is limited to the amount needed to provide
30 scholarships for qualified students which the organization has
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1 identified and for which vacancies in eligible nonpublic
2 schools have been identified.
3 (e) An eligible nonprofit scholarship-funding
4 organization that receives an eligible contribution must spend
5 100 percent of the eligible contribution to provide
6 scholarships in the same state fiscal year in which the
7 contribution was received. No portion of eligible
8 contributions may be used for administrative expenses. All
9 interest accrued from contributions must be used for
10 scholarships.
11 (f) An eligible nonprofit scholarship-funding
12 organization that receives eligible contributions must provide
13 to the Auditor General an annual financial and compliance
14 audit of its accounts and records conducted by an independent
15 certified public accountant and in accordance with rules
16 adopted by the Auditor General.
17 (g) Payment of the scholarship by the eligible
18 nonprofit scholarship-funding organization shall be by
19 individual warrant or check made payable to the student's
20 parent. If the parent chooses for his or her child to attend
21 an eligible nonpublic school, the warrant or check must be
22 mailed by the eligible nonprofit scholarship-funding
23 organization to the nonpublic school of the parent's choice,
24 and the parent shall restrictively endorse the warrant or
25 check to the nonpublic school. An eligible nonprofit
26 scholarship-funding organization shall ensure that, upon
27 receipt of a scholarship warrant or check, the parent to whom
28 the warrant or check is made restrictively endorses the
29 warrant or check to the nonpublic school of the parent's
30 choice for deposit into the account of the nonpublic school.
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1 (5) PARENT OBLIGATIONS.--As a condition for
2 scholarship payment pursuant to paragraph (4)(g), if the
3 parent chooses for his or her child to attend an eligible
4 nonpublic school, the parent must inform the child's school
5 district within 15 days after such decision.
6 (6) ELIGIBLE NONPUBLIC SCHOOL OBLIGATIONS.--An
7 eligible nonpublic school must:
8 (a) Demonstrate fiscal soundness by being in operation
9 for one school year or provide the Department of Education
10 with a statement by a certified public accountant confirming
11 that the nonpublic school desiring to participate is insured
12 and the owner or owners have sufficient capital or credit to
13 operate the school for the upcoming year serving the number of
14 students anticipated with expected revenues from tuition and
15 other sources that may be reasonably expected. In lieu of such
16 a statement, a surety bond or letter of credit for the amount
17 equal to the scholarship funds for any quarter may be filed
18 with the department.
19 (b) Comply with the antidiscrimination provisions of
20 42 U.S.C. s. 2000d.
21 (c) Meet state and local health and safety laws and
22 codes.
23 (d) Comply with all state laws relating to general
24 regulation of nonpublic schools.
25 (7) ADMINISTRATION; RULES.--
26 (a) If the credit granted pursuant to this section is
27 not fully used in any one year because of insufficient tax
28 liability on the part of the corporation, the unused amount
29 may be carried forward for a period not to exceed 3 years;
30 however, any taxpayer that seeks to carry forward an unused
31 amount of tax credit must submit an application for allocation
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1 of tax credits or carryforward credits as required in
2 paragraph (d) in the year that the taxpayer intends to use the
3 carryforward. The total amount of tax credits and carryforward
4 of tax credits granted each state fiscal year under this
5 section is $88 million. This carryforward applies to all
6 approved contributions made after January 1, 2002. A taxpayer
7 may not convey, assign, or transfer the credit authorized by
8 this section to another entity unless all of the assets of the
9 taxpayer are conveyed, assigned, or transferred in the same
10 transaction.
11 (b) An application for a tax credit pursuant to this
12 section shall be submitted to the department on forms
13 established by rule of the department.
14 (c) The department and the Department of Education
15 shall develop a cooperative agreement to assist in the
16 administration of this section. The Department of Education
17 shall be responsible for annually submitting, by March 15, to
18 the department a list of eligible nonprofit
19 scholarship-funding organizations that meet the requirements
20 of paragraph (2)(d) and for monitoring eligibility of
21 nonprofit scholarship-funding organizations that meet the
22 requirements of paragraph (2)(d), eligibility of nonpublic
23 schools that meet the requirements of paragraph (2)(c), and
24 eligibility of expenditures under this section as provided in
25 subsection (4).
26 (d) The department shall adopt rules necessary to
27 administer this section, including rules establishing
28 application forms and procedures and governing the allocation
29 of tax credits and carryforward credits under this section on
30 a first-come, first-served basis.
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1 (e) The Department of Education shall adopt rules
2 necessary to determine eligibility of nonprofit
3 scholarship-funding organizations as defined in paragraph
4 (2)(d) and according to the provisions of subsection (4) and
5 identify qualified students as defined in paragraph (2)(e).
6 (8) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--
7 (a) All eligible contributions received by an eligible
8 nonprofit scholarship-funding organization shall be deposited
9 in a manner consistent with s. 17.57(2).
10 (b) A nonprofit scholarship-funding organization that
11 is authorized to receive donations and distribute scholarships
12 under this section and s. 220.1875 shall account for donations
13 and scholarships separately by each tax credit program. If, in
14 a single fiscal year, the amount of donations available for
15 distribution as scholarships in one program exceeds the demand
16 for scholarships under that program for that fiscal year, the
17 organization may, with approval from the Department of
18 Education, apply those surplus funds to meet demand in the
19 other program.
20 Section 3. Section 220.1875, Florida Statutes, is
21 created to read:
22 220.1875 Credits for contributions to nonprofit
23 scholarship-funding organizations; families of students
24 attending schools failing to make adequate progress.--
25 (1) PURPOSE.--The purpose of this section is to:
26 (a) Ensure that, while the state is implementing a
27 multiyear, comprehensive strategic program to facilitate the
28 improvement of schools that are failing to make adequate
29 progress based on school performance grading categories,
30 students attending failing schools are not denied the
31 opportunity to gain the knowledge and skills necessary for
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1 postsecondary education, a career education, or the world of
2 work.
3 (b) Enable the state to fulfill the responsibility, as
4 articulated by voters in 1998 through an amendment to s. 1,
5 Art. IX of the State Constitution, to make education a
6 paramount duty of the state.
7 (c) Complement the constitutional requirement to
8 provide a uniform, efficient, safe, secure, and high-quality
9 system of free public schools by providing educational
10 opportunities to students attending failing public schools
11 without impeding the ability of those schools to improve.
12 (d) Encourage private, voluntary contributions to
13 nonprofit scholarship-funding organizations.
14 (2) DEFINITIONS.--As used in this section, the term:
15 (a) "Department" means the Department of Revenue.
16 (b) "Eligible contribution" means a monetary
17 contribution from a taxpayer, subject to the restrictions
18 provided in this section, to an eligible nonprofit
19 scholarship-funding organization. The taxpayer making the
20 contribution may not designate a specific child as the
21 beneficiary of the contribution. The taxpayer may not
22 contribute more than $5 million to any single eligible
23 nonprofit scholarship-funding organization.
24 (c) "Eligible nonpublic school" means a nonpublic
25 school located in Florida which offers an education to
26 students in any grades K-12 and meets the requirements in
27 subsection (9).
28 (d) "Eligible nonprofit scholarship-funding
29 organization" means a charitable organization as defined in s.
30 220.187(2)(d) which is exempt from federal income tax pursuant
31 to s. 501(c)(3) of the Internal Revenue Code and complies with
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1 the provisions of subsection (5). An eligible nonprofit
2 scholarship-funding organization that is authorized to provide
3 scholarships under s. 220.187 may, subject to approval by the
4 Department of Education, be authorized to provide scholarships
5 under this section.
6 (e) "Qualified student" means a student who:
7 1. Has spent the prior school year in attendance at a
8 public school that has been designated under s. 1008.34 as
9 performance grade category "F," failing to make adequate
10 progress, and that has had 2 school years in a 4-year period
11 of such low performance, and the student's attendance occurred
12 during a school year in which such designation was in effect;
13 2. Has been in attendance elsewhere in the public
14 school system and has been assigned to such school for the
15 next school year; or
16 3. Is entering kindergarten or first grade and has
17 been notified that the student has been assigned to such
18 school for the next school year.
19
20 The provisions of this section do not apply to a student who
21 is enrolled in a school operating for the purpose of providing
22 educational services to youth in commitment programs of the
23 Department of Juvenile Justice.
24 (3) SCHOOL DISTRICT OBLIGATIONS.--
25 (a) A school district shall, for each student enrolled
26 in or assigned to a school which has been designated as
27 performance grade category "F" for 2 school years in a 4-year
28 period:
29 1. Timely notify the parent of the student as soon as
30 such designation is made of all options available pursuant to
31 this section;
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1 2. Offer that student's parent an opportunity to
2 enroll the student in another public school within the
3 district which has been designated by the state pursuant to s.
4 1008.34 as a school performing higher than the school in which
5 the student is currently enrolled or to which the student has
6 been assigned, but not less than performance grade category
7 "C"; and
8 3. Inform that student's parent of the child's
9 eligibility to receive a scholarship under this section to
10 enroll the student in and transport the student to attend a
11 public school outside the district which has been designated
12 by the state pursuant to s. 1008.34 as a school performing
13 higher than that in which the student is currently enrolled or
14 to which the student has been assigned, but not less than
15 performance grade category "C," or to attend an eligible
16 nonpublic school.
17 (b) A higher-performing public school that has
18 available space in an adjacent school district shall accept
19 students qualified under this section and report the students
20 for purposes of the district's funding pursuant to the Florida
21 Education Finance Program.
22 (c) For students in the school district who are
23 attending nonpublic schools under this section, the school
24 district shall provide locations and times to take all
25 statewide assessments required pursuant to s. 1008.22.
26 (d) Students with disabilities who are eligible to
27 receive services from the school district under federal or
28 state law, and who receive a scholarship under this section,
29 remain eligible to receive services from the school district
30 as provided by federal or state law.
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1 (4) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX
2 CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--
3 (a) There is allowed a credit of 100 percent of an
4 eligible contribution against any tax due for a taxable year
5 under this chapter. However, such a credit may not exceed 75
6 percent of the tax due under this chapter for the taxable
7 year, after the application of any other allowable credits by
8 the taxpayer. However, at least 5 percent of the total
9 statewide amount authorized for the tax credit shall be
10 reserved for taxpayers who meet the definition of a small
11 business provided in s. 288.703(1) at the time of application.
12 The credit granted by this section shall be reduced by the
13 difference between the amount of federal corporate income tax,
14 taking into account the credit granted by this section, and
15 the amount of federal corporate income tax without application
16 of the credit granted by this section.
17 (b) The total amount of tax credits and carryforward
18 of tax credits which may be granted each state fiscal year
19 under this section is $5 million.
20 (c) A taxpayer who files a Florida consolidated return
21 as a member of an affiliated group pursuant to s. 220.131(1)
22 may be allowed the credit on a consolidated return basis;
23 however, the total credit taken by the affiliated group is
24 subject to the limitation established under paragraph (a).
25 (5) OBLIGATIONS OF ELIGIBLE NONPROFIT
26 SCHOLARSHIP-FUNDING ORGANIZATIONS.--
27 (a) An eligible nonprofit scholarship-funding
28 organization shall provide scholarships, from eligible
29 contributions, to qualified students for:
30 1. Tuition and fees for a qualified student enrolled
31 in an eligible nonpublic school.
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1 2. Transportation expenses to a Florida public school
2 that is located outside the district in which the qualified
3 student resides.
4 (b) For continuity of educational choice, an eligible
5 nonprofit scholarship-funding organization shall give priority
6 to qualified students who received a scholarship to attend an
7 eligible nonpublic school during the previous school year.
8 (c) The amount of a scholarship provided to any
9 qualified student for any single school year by all eligible
10 nonprofit scholarship-funding organizations from eligible
11 contributions may not exceed the following annual limits:
12 1. For qualified students who choose to attend an
13 eligible nonpublic school, the lesser of:
14 a. The student's tuition and fees to attend an
15 eligible nonpublic school; or
16 b. A calculated amount equivalent to the base student
17 allocation in the Florida Education Finance Program multiplied
18 by the appropriate cost factor for the educational program
19 that will be provided for the student in the district school
20 to which he or she is assigned, multiplied by the district
21 cost differential. In addition, the calculated amount shall
22 include the per-student share of instructional materials
23 funds, technology funds, and other categorical funds.
24 2. For qualified students who choose to attend a
25 higher-performing public school that is located outside the
26 district in which the student resides, $500.
27 (d) The amount of an eligible contribution which may
28 be accepted by an eligible nonprofit scholarship-funding
29 organization is limited to the amount needed to provide
30 scholarships for qualified students which the organization has
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1 identified and for which vacancies in eligible nonpublic
2 schools have been identified.
3 (e) An eligible nonprofit scholarship-funding
4 organization that receives an eligible contribution must spend
5 100 percent of the eligible contribution to provide
6 scholarships in the same state fiscal year in which the
7 contribution was received. No portion of eligible
8 contributions may be used for administrative expenses. All
9 interest accrued from contributions must be used for
10 scholarships.
11 (f) An eligible nonprofit scholarship-funding
12 organization that receives eligible contributions must provide
13 to the Auditor General an annual financial and compliance
14 audit of its accounts and records conducted by an independent
15 certified public accountant and in accordance with rules
16 adopted by the Auditor General.
17 (g) Payment of the scholarship by the eligible
18 nonprofit scholarship-funding organization shall be by
19 individual warrant or check made payable to the student's
20 parent. If the parent chooses for his or her child to attend
21 an eligible nonpublic school, the warrant or check must be
22 mailed by the eligible nonprofit scholarship-funding
23 organization to the nonpublic school of the parent's choice,
24 and the parent shall restrictively endorse the warrant or
25 check to the nonpublic school. An eligible nonprofit
26 scholarship-funding organization shall ensure that, upon
27 receipt of a scholarship warrant or check, the parent to whom
28 the warrant or check is made restrictively endorses the
29 warrant or check to the nonpublic school of the parent's
30 choice for deposit into the account of the nonpublic school.
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1 (6) PARENT OBLIGATIONS.--As a condition for
2 scholarship payment pursuant to paragraph (5)(g), if the
3 parent chooses for his or her child to attend an eligible
4 nonpublic school, the parent must:
5 (a) Obtain acceptance for admission of the student to
6 an eligible nonpublic school and inform the child's school
7 district within 15 days after receiving acceptance;
8 (b) Comply fully with the nonpublic school's
9 parental-involvement requirements, unless excused by the
10 school for illness or other good cause; and
11 (c) Ensure that the student receiving a scholarship
12 under this section takes all statewide assessments required
13 pursuant to s. 1008.22.
14 (7) STUDENT OBLIGATIONS.--As a condition for
15 scholarship payment pursuant to paragraph (5)(g), if the
16 parent chooses for his or her child to attend an eligible
17 nonpublic school, the student must remain in attendance
18 throughout the school year, unless excused by the school for
19 illness or other good cause, and must comply fully with the
20 school's code of conduct.
21 (8) DURATION OF SCHOLARSHIP.--
22 (a) For purposes of continuity of educational choice,
23 a scholarship granted under this section shall remain in force
24 until the student returns to the pubic school to which the
25 student was originally assigned, or:
26 1. If the student is in grades kindergarten through
27 five, until the student matriculates to the sixth grade and
28 the public middle school to which the student is assigned is
29 an accredited school that has a performance grade category
30 designation of "C" or better;
31
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1 2. If the student is in grades six through eight,
2 until the student matriculates to high school and the public
3 high school to which the student is assigned is an accredited
4 school that has a performance grade category designation of
5 "C" or better.
6
7 At any time upon reasonable notice to the Department of
8 Education and the school district, the student's parent may
9 remove the student from the nonpublic school and place the
10 student in a public school, as provided in subparagraph
11 (3)(a)2.
12 (b) A school from which a student transfers using a
13 scholarship under this section may continue to report the
14 student for the purpose of the district's funding pursuant to
15 the Florida Education Finance Program for the remainder of the
16 period during which the student would have attended that
17 school. The district shall provide the funding associated
18 with that student directly to the respective public school.
19 The school may not report the student under this paragraph
20 beyond the period after which the student would have
21 matriculated to another school.
22 (9) ELIGIBLE NONPUBLIC SCHOOL OBLIGATIONS.--An
23 eligible nonpublic school must:
24 (a) Demonstrate fiscal soundness by being in operation
25 for 1 school year or provide the Department of Education with
26 a statement by a certified public accountant confirming that
27 the nonpublic school desiring to participate is insured and
28 the owner or owners have sufficient capital or credit to
29 operate the school for the upcoming year serving the number of
30 students anticipated with expected revenues from tuition and
31 other sources which may be reasonably expected. In lieu of
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1 such a statement, a surety bond or letter of credit for the
2 amount equal to the scholarship funds for any quarter may be
3 filed with the department.
4 (b) Notify the Department of Education, the school
5 district in whose service area the school is located, and all
6 eligible nonprofit scholarship funding organizations of its
7 intent to participate in the program under this section by May
8 1 of the school year preceding the school year in which it
9 intends to participate. The notice must specify the grade
10 levels and services that the private school has available for
11 qualified students under this section.
12 (c) Comply with the antidiscrimination provisions of
13 42 U.S.C. s. 2000d.
14 (d) Meet state and local health and safety laws and
15 codes.
16 (e) Comply with all state laws relating to general
17 regulation of nonpublic schools.
18 (f) Accept scholarship students on an entirely random
19 and religious-neutral basis without regard to the student's
20 past academic history; however, the nonpublic school may give
21 preference in accepting applications to siblings of students
22 who have already been accepted on a random and
23 religious-neutral basis.
24 (g) Be subject to the instruction, curriculum, and
25 attendance criteria adopted by an appropriate nonpublic school
26 accrediting body and be academically accountable to the parent
27 for meeting the educational needs of the student. The
28 nonpublic school must furnish a school profile that includes
29 student performance.
30 (h) Employ or contract with teachers who hold a
31 baccalaureate or higher degree, have at least 3 years of
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1 teaching experience in public or private schools, or have
2 special skills, knowledge, or expertise that qualifies them to
3 provide instruction in subjects taught.
4 (i) Comply with all state statutes relating to private
5 schools.
6 (j) Accept as full tuition and fees the amount
7 provided by the state nonprofit scholarship-funding
8 organization for each student.
9 (k) Agree not to compel any student attending the
10 private school under this section to profess a specific
11 ideological belief, to pray, or to worship.
12 (l) Adhere to the tenets of its published disciplinary
13 procedures prior to the expulsion of any student attending the
14 private school under this section.
15 (10) ADMINISTRATION; RULES.--
16 (a) If the credit granted pursuant to this section is
17 not fully used in any one year because of insufficient tax
18 liability on the part of the corporation, the unused amount
19 may be carried forward for a period not to exceed 3 years;
20 however, any taxpayer that seeks to carry forward an unused
21 amount of tax credit must submit an application for allocation
22 of tax credits or carryforward credits as required in
23 paragraph (d) in the year that the taxpayer intends to use the
24 carryforward. The total amount of tax credits and carryforward
25 of tax credits granted each state fiscal year under this
26 section is $5 million. A taxpayer may not convey, assign, or
27 transfer the credit authorized by this section to another
28 entity unless all of the assets of the taxpayer are conveyed,
29 assigned, or transferred in the same transaction.
30
31
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1 (b) An application for a tax credit pursuant to this
2 section shall be submitted to the department on forms
3 established by rule of the department.
4 (c) The department and the Department of Education
5 shall develop a cooperative agreement to assist in the
6 administration of this section. The Department of Education
7 shall be responsible for annually submitting, by March 15, to
8 the department a list of eligible nonprofit
9 scholarship-funding organizations that meet the requirements
10 of paragraph (2)(d) and for monitoring eligibility of
11 nonprofit scholarship-funding organizations that meet the
12 requirements of paragraph (2)(d), eligibility of nonpublic
13 schools that meet the requirements of paragraph (2)(c), and
14 eligibility of expenditures under this section as provided in
15 subsection (5).
16 (d) The department shall adopt rules pursuant to ss.
17 120.536(1) and 120.54 as necessary to administer this section,
18 including rules establishing application forms and procedures
19 and governing the allocation of tax credits and carryforward
20 credits under this section on a first-come, first-served
21 basis.
22 (e) The Department of Education shall adopt rules
23 pursuant to ss. 120.536(1) and 120.54 as necessary to
24 determine the eligibility of nonprofit scholarship-funding
25 organizations as defined in paragraph (2)(d) and according to
26 the provisions of subsection (5) and identify qualified
27 students as defined in paragraph (2)(e).
28 (11) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--
29 (a) All eligible contributions received by an eligible
30 nonprofit scholarship-funding organization shall be deposited
31 in a manner consistent with s. 17.57(2).
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1 (b) A nonprofit scholarship-funding organization that
2 is authorized to receive donations and distribute scholarships
3 under this section and s. 220.187 shall account for donations
4 and scholarships separately by each tax credit program. If,
5 in a single fiscal year, the amount of donations available for
6 distribution as scholarships in one program exceeds the demand
7 for scholarships under that program for that fiscal year, the
8 organization may, with approval from the Department of
9 Education, apply those surplus funds to meet demand in the
10 other program.
11 Section 4. Paragraph (y) is added to subsection (7) of
12 section 213.053, Florida Statutes, to read:
13 213.053 Confidentiality and information sharing.--
14 (7) Notwithstanding any other provision of this
15 section, the department may provide:
16 (y) Information relative to s. 220.1875 to the
17 Department of Education in the conduct of its official
18 business.
19
20 Disclosure of information under this subsection shall be
21 pursuant to a written agreement between the executive director
22 and the agency. Such agencies, governmental or
23 nongovernmental, shall be bound by the same requirements of
24 confidentiality as the Department of Revenue. Breach of
25 confidentiality is a misdemeanor of the first degree,
26 punishable as provided by s. 775.082 or s. 775.083.
27 Section 5. Subsection (8) of section 220.02, Florida
28 Statutes, is amended to read:
29 220.02 Legislative intent.--
30 (8) It is the intent of the Legislature that credits
31 against either the corporate income tax or the franchise tax
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1 be applied in the following order: those enumerated in s.
2 631.828, those enumerated in s. 220.191, those enumerated in
3 s. 220.181, those enumerated in s. 220.183, those enumerated
4 in s. 220.182, those enumerated in s. 220.1895, those
5 enumerated in s. 221.02, those enumerated in s. 220.184, those
6 enumerated in s. 220.186, those enumerated in s. 220.1845,
7 those enumerated in s. 220.19, those enumerated in s. 220.185,
8 and those enumerated in s. 220.187, and those enumerated in s.
9 220.1875.
10 Section 6. Paragraph (a) of subsection (1) of section
11 220.13, Florida Statutes, is amended to read:
12 220.13 "Adjusted federal income" defined.--
13 (1) The term "adjusted federal income" means an amount
14 equal to the taxpayer's taxable income as defined in
15 subsection (2), or such taxable income of more than one
16 taxpayer as provided in s. 220.131, for the taxable year,
17 adjusted as follows:
18 (a) Additions.--There shall be added to such taxable
19 income:
20 1. The amount of any tax upon or measured by income,
21 excluding taxes based on gross receipts or revenues, paid or
22 accrued as a liability to the District of Columbia or any
23 state of the United States which is deductible from gross
24 income in the computation of taxable income for the taxable
25 year.
26 2. The amount of interest which is excluded from
27 taxable income under s. 103(a) of the Internal Revenue Code or
28 any other federal law, less the associated expenses disallowed
29 in the computation of taxable income under s. 265 of the
30 Internal Revenue Code or any other law, excluding 60 percent
31 of any amounts included in alternative minimum taxable income,
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1 as defined in s. 55(b)(2) of the Internal Revenue Code, if the
2 taxpayer pays tax under s. 220.11(3).
3 3. In the case of a regulated investment company or
4 real estate investment trust, an amount equal to the excess of
5 the net long-term capital gain for the taxable year over the
6 amount of the capital gain dividends attributable to the
7 taxable year.
8 4. That portion of the wages or salaries paid or
9 incurred for the taxable year which is equal to the amount of
10 the credit allowable for the taxable year under s. 220.181.
11 The provisions of this subparagraph shall expire and be void
12 on June 30, 2005.
13 5. That portion of the ad valorem school taxes paid or
14 incurred for the taxable year which is equal to the amount of
15 the credit allowable for the taxable year under s. 220.182.
16 The provisions of this subparagraph shall expire and be void
17 on June 30, 2005.
18 6. The amount of emergency excise tax paid or accrued
19 as a liability to this state under chapter 221 which tax is
20 deductible from gross income in the computation of taxable
21 income for the taxable year.
22 7. That portion of assessments to fund a guaranty
23 association incurred for the taxable year which is equal to
24 the amount of the credit allowable for the taxable year.
25 8. In the case of a nonprofit corporation which holds
26 a pari-mutuel permit and which is exempt from federal income
27 tax as a farmers' cooperative, an amount equal to the excess
28 of the gross income attributable to the pari-mutuel operations
29 over the attributable expenses for the taxable year.
30 9. The amount taken as a credit for the taxable year
31 under s. 220.1895.
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1 10. Up to nine percent of the eligible basis of any
2 designated project which is equal to the credit allowable for
3 the taxable year under s. 220.185.
4 11. The amount taken as a credit for the taxable year
5 under s. 220.187.
6 12. The amount taken as a credit for the taxable year
7 under s. 220.1875.
8 Section 7. Section 220.701, Florida Statutes, is
9 amended to read:
10 220.701 Collection authority.--The department shall
11 collect the taxes imposed by this chapter and shall pay all
12 moneys received by it into the Corporate Income Tax Trust Fund
13 created under s. 220.115 General Revenue Fund of the state.
14 Section 8. Subsection (13) of section 1001.10, Florida
15 Statutes, is amended to read:
16 1001.10 Commissioner of Education; general powers and
17 duties.--The Commissioner of Education is the chief
18 educational officer of the state, and is responsible for
19 giving full assistance to the State Board of Education in
20 enforcing compliance with the mission and goals of the
21 seamless K-20 education system. To facilitate innovative
22 practices and to allow local selection of educational methods,
23 the State Board of Education may authorize the commissioner to
24 waive, upon the request of a district school board, State
25 Board of Education rules that relate to district school
26 instruction and school operations, except those rules
27 pertaining to civil rights, and student health, safety, and
28 welfare. The Commissioner of Education is not authorized to
29 grant waivers for any provisions in rule pertaining to the
30 allocation and appropriation of state and local funds for
31 public education; the election, compensation, and organization
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1 of school board members and superintendents; graduation and
2 state accountability standards; financial reporting
3 requirements; reporting of out-of-field teaching assignments
4 under s. 1012.42; public meetings; public records; or due
5 process hearings governed by chapter 120. No later than
6 January 1 of each year, the commissioner shall report to the
7 Legislature and the State Board of Education all approved
8 waiver requests in the preceding year. Additionally, the
9 commissioner has the following general powers and duties:
10 (13) To prepare and publish annually reports giving
11 statistics and other useful information pertaining to the tax
12 credit programs under ss. 220.187 and 220.1875 Opportunity
13 Scholarship Program.
14
15 The commissioner's office shall operate all statewide
16 functions necessary to support the State Board of Education
17 and the K-20 education system, including strategic planning
18 and budget development, general administration, and assessment
19 and accountability.
20 Section 9. Section 1002.38, Florida Statutes, is
21 repealed.
22 Section 10. Section 1002.39, Florida Statutes, is
23 amended to read:
24 1002.39 The John M. McKay Scholarships for Students
25 with Disabilities Program.--There is established a program
26 that is separate and distinct from the Opportunity Scholarship
27 Program and is named the John M. McKay Scholarships for
28 Students with Disabilities Program, pursuant to this section.
29 (1) THE JOHN M. MCKAY SCHOLARSHIPS FOR STUDENTS WITH
30 DISABILITIES PROGRAM.--The John M. McKay Scholarships for
31 Students with Disabilities Program is established to provide
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1 the option to attend a public school other than the one to
2 which assigned, or to provide a scholarship to a private
3 school of choice, for students with disabilities for whom an
4 individual education plan has been written in accordance with
5 rules of the State Board of Education. Students with
6 disabilities include K-12 students who are mentally
7 handicapped, speech and language impaired, deaf or hard of
8 hearing, visually impaired, dual sensory impaired, physically
9 impaired, emotionally handicapped, specific learning disabled,
10 hospitalized or homebound, or autistic.
11 (2) SCHOLARSHIP ELIGIBILITY.--The parent of a public
12 school student with a disability who is dissatisfied with the
13 student's progress may request and receive from the state a
14 John M. McKay Scholarship for the child to enroll in and
15 attend a private school in accordance with this section if:
16 (a) By assigned school attendance area or by special
17 assignment, the student has spent the prior school year in
18 attendance at a Florida public school. Prior school year in
19 attendance means that the student was enrolled and reported by
20 a school district for funding during the preceding October and
21 February Florida Education Finance Program surveys in
22 kindergarten through grade 12. However, this paragraph does
23 not apply to a dependent child of a member of the United
24 States Armed Forces who transfers to a school in this state
25 from out of state or from a foreign country pursuant to a
26 parent's permanent change of station orders. A dependent child
27 of a member of the United States Armed Forces who transfers to
28 a school in this state from out of state or from a foreign
29 country pursuant to a parent's permanent change of station
30 orders must meet all other eligibility requirements to
31 participate in the program.
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1 (b) The parent has obtained acceptance for admission
2 of the student to a private school that is eligible for the
3 program under subsection (4) and has notified the school
4 district of the request for a scholarship at least 60 days
5 prior to the date of the first scholarship payment. The
6 parental notification must be through a communication directly
7 to the district or through the Department of Education to the
8 district in a manner that creates a written or electronic
9 record of the notification and the date of receipt of the
10 notification.
11
12 This section does not apply to a student who is enrolled in a
13 school operating for the purpose of providing educational
14 services to youth in Department of Juvenile Justice commitment
15 programs. For purposes of continuity of educational choice,
16 the scholarship shall remain in force until the student
17 returns to a public school or graduates from high school.
18 However, at any time, the student's parent may remove the
19 student from the private school and place the student in
20 another private school that is eligible for the program under
21 subsection (4) or in a public school as provided in subsection
22 (3).
23 (3) SCHOOL DISTRICT AND DEPARTMENT OF EDUCATION
24 OBLIGATIONS.--
25 (a) A school district shall timely notify the parent
26 of the student of all options available pursuant to this
27 section and offer that student's parent an opportunity to
28 enroll the student in another public school within the
29 district. The parent is not required to accept this offer in
30 lieu of requesting a John M. McKay Scholarship to a private
31 school. However, if the parent chooses the public school
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1 option, the student may continue attending a public school
2 chosen by the parent until the student graduates from high
3 school. If the parent chooses a public school consistent with
4 the district school board's choice plan under s. 1002.31, the
5 school district shall provide transportation to the public
6 school selected by the parent. The parent is responsible to
7 provide transportation to a public school chosen that is not
8 consistent with the district school board's choice plan under
9 s. 1002.31.
10 (b) For a student with disabilities who does not have
11 a matrix of services under s. 1011.62(1)(e), the school
12 district must complete a matrix that assigns the student to
13 one of the levels of service as they existed prior to the
14 2000-2001 school year. The school district must complete the
15 matrix of services for any student who is participating in the
16 John M. McKay Scholarships for Students with Disabilities
17 Program and must notify the Department of Education of the
18 student's matrix level within 30 days after receiving
19 notification by the student's parent of intent to participate
20 in the scholarship program. The Department of Education shall
21 notify the private school of the amount of the scholarship
22 within 10 days after receiving the school district's
23 notification of the student's matrix level. Within 10 school
24 days after it receives notification of a parent's intent to
25 apply for a McKay Scholarship, a district school board must
26 notify the student's parent if the matrix has not been
27 completed and provide the parent with the date for completion
28 of the matrix required in this paragraph.
29 (c) If the parent chooses the private school option
30 and the student is accepted by the private school pending the
31 availability of a space for the student, the parent of the
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1 student must notify the school district 60 days prior to the
2 first scholarship payment and before entering the private
3 school in order to be eligible for the scholarship when a
4 space becomes available for the student in the private school.
5 (d) The parent of a student may choose, as an
6 alternative, to enroll the student in and transport the
7 student to a public school in an adjacent school district
8 which has available space and has a program with the services
9 agreed to in the student's individual education plan already
10 in place, and that school district shall accept the student
11 and report the student for purposes of the district's funding
12 pursuant to the Florida Education Finance Program.
13 (e) For a student in the district who participates in
14 the John M. McKay Scholarships for Students with Disabilities
15 Program whose parent requests that the student take the
16 statewide assessments under s. 1008.22, the district shall
17 provide locations and times to take all statewide assessments.
18 (f) A school district must notify the Department of
19 Education within 10 days after it receives notification of a
20 parent's intent to apply for a scholarship for a student with
21 a disability. A school district must provide the student's
22 parent with the student's matrix level within 10 school days
23 after its completion.
24 (4) PRIVATE SCHOOL ELIGIBILITY.--To be eligible to
25 participate in the John M. McKay Scholarships for Students
26 with Disabilities Program, a private school must be a Florida
27 private school, may be sectarian or nonsectarian, and must:
28 (a) Demonstrate fiscal soundness by being in operation
29 for 1 school year or provide the Department of Education with
30 a statement by a certified public accountant confirming that
31 the private school desiring to participate is insured and the
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1 owner or owners have sufficient capital or credit to operate
2 the school for the upcoming year serving the number of
3 students anticipated with expected revenues from tuition and
4 other sources that may be reasonably expected. In lieu of such
5 a statement, a surety bond or letter of credit for the amount
6 equal to the scholarship funds for any quarter may be filed
7 with the department.
8 (b) Notify the Department of Education of its intent
9 to participate in the program under this section. The notice
10 must specify the grade levels and services that the private
11 school has available for students with disabilities who are
12 participating in the scholarship program.
13 (c) Comply with the antidiscrimination provisions of
14 42 U.S.C. s. 2000d.
15 (d) Meet state and local health and safety laws and
16 codes.
17 (e) Be academically accountable to the parent for
18 meeting the educational needs of the student.
19 (f) Employ or contract with teachers who hold
20 baccalaureate or higher degrees, or have at least 3 years of
21 teaching experience in public or private schools, or have
22 special skills, knowledge, or expertise that qualifies them to
23 provide instruction in subjects taught.
24 (g) Comply with all state laws relating to general
25 regulation of private schools.
26 (h) Adhere to the tenets of its published disciplinary
27 procedures prior to the expulsion of a scholarship student.
28 (5) OBLIGATION OF PROGRAM PARTICIPANTS.--
29 (a) A parent who applies for a John M. McKay
30 Scholarship is exercising his or her parental option to place
31 his or her child in a private school. The parent must select
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1 the private school and apply for the admission of his or her
2 child.
3 (b) The parent must have requested the scholarship at
4 least 60 days prior to the date of the first scholarship
5 payment.
6 (c) Any student participating in the scholarship
7 program must remain in attendance throughout the school year,
8 unless excused by the school for illness or other good cause,
9 and must comply fully with the school's code of conduct.
10 (d) The parent of each student participating in the
11 scholarship program must comply fully with the private
12 school's parental involvement requirements, unless excused by
13 the school for illness or other good cause.
14 (e) If the parent requests that the student
15 participating in the scholarship program take all statewide
16 assessments required pursuant to s. 1008.22, the parent is
17 responsible for transporting the student to the assessment
18 site designated by the school district.
19 (f) Upon receipt of a scholarship warrant, the parent
20 to whom the warrant is made must restrictively endorse the
21 warrant to the private school for deposit into the account of
22 the private school.
23 (g) A participant who fails to comply with this
24 subsection forfeits the scholarship.
25 (6) SCHOLARSHIP FUNDING AND PAYMENT.--
26 (a)1. The maximum scholarship granted for an eligible
27 student with disabilities shall be a calculated amount
28 equivalent to the base student allocation in the Florida
29 Education Finance Program multiplied by the appropriate cost
30 factor for the educational program that would have been
31 provided for the student in the district school to which he or
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1 she was assigned, multiplied by the district cost
2 differential.
3 2. In addition, a share of the guaranteed allocation
4 for exceptional students shall be determined and added to the
5 calculated amount. The calculation shall be based on the
6 methodology and the data used to calculate the guaranteed
7 allocation for exceptional students for each district in
8 chapter 2000-166, Laws of Florida. Except as provided in
9 subparagraph 3., the calculation shall be based on the
10 student's grade, matrix level of services, and the difference
11 between the 2000-2001 basic program and the appropriate level
12 of services cost factor, multiplied by the 2000-2001 base
13 student allocation and the 2000-2001 district cost
14 differential for the sending district. Also, the calculated
15 amount shall include the per-student share of supplemental
16 academic instruction funds, instructional materials funds,
17 technology funds, and other categorical funds as provided for
18 such purposes in the General Appropriations Act.
19 3. Until the school district completes the matrix
20 required by paragraph (3)(b), the calculation shall be based
21 on the matrix that assigns the student to support level I of
22 service as it existed prior to the 2000-2001 school year.
23 When the school district completes the matrix, the amount of
24 the payment shall be adjusted as needed.
25 (b) The amount of the John M. McKay Scholarship shall
26 be the calculated amount or the amount of the private school's
27 tuition and fees, whichever is less. The amount of any
28 assessment fee required by the participating private school
29 may be paid from the total amount of the scholarship.
30 (c) If the participating private school requires
31 partial payment of tuition prior to the start of the academic
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1 year to reserve space for students admitted to the school,
2 that partial payment may be paid by the Department of
3 Education prior to the first quarterly payment of the year in
4 which the John M. McKay Scholarship is awarded, up to a
5 maximum of $1,000, and deducted from subsequent scholarship
6 payments. If a student decides not to attend the participating
7 private school, the partial reservation payment must be
8 returned to the Department of Education by the participating
9 private school. There is a limit of one reservation payment
10 per student per year.
11 (d) The school district shall report all students who
12 are attending a private school under this program. The
13 students with disabilities attending private schools on John
14 M. McKay Scholarships shall be reported separately from other
15 students reported for purposes of the Florida Education
16 Finance Program.
17 (e) Following notification on July 1, September 1,
18 December 1, or February 1 of the number of program
19 participants, the Department of Education shall transfer, from
20 General Revenue funds only, the amount calculated under
21 paragraph (b) from the school district's total funding
22 entitlement under the Florida Education Finance Program and
23 from authorized categorical accounts to a separate account for
24 the scholarship program for quarterly disbursement to the
25 parents of participating students. When a student enters the
26 scholarship program, the Department of Education must receive
27 all documentation required for the student's participation,
28 including the private school's and student's fee schedules, at
29 least 30 days before the first quarterly scholarship payment
30 is made for the student. The Department of Education may not
31 make any retroactive payments.
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1 (f) Upon proper documentation reviewed and approved by
2 the Department of Education, the Chief Financial Officer shall
3 make scholarship payments in four equal amounts no later than
4 September 1, November 1, February 1, and April 15 of each
5 academic year in which the scholarship is in force. The
6 initial payment shall be made after Department of Education
7 verification of admission acceptance, and subsequent payments
8 shall be made upon verification of continued enrollment and
9 attendance at the private school. Payment must be by
10 individual warrant made payable to the student's parent and
11 mailed by the Department of Education to the private school of
12 the parent's choice, and the parent shall restrictively
13 endorse the warrant to the private school for deposit into the
14 account of the private school.
15 (7) LIABILITY.--No liability shall arise on the part
16 of the state based on the award or use of a John M. McKay
17 Scholarship.
18 (8) RULES.--The State Board of Education shall adopt
19 rules pursuant to ss. 120.536(1) and 120.54 to administer this
20 section, including rules that school districts must use to
21 expedite the development of a matrix of services based on a
22 current individual education plan from another state or a
23 foreign country for a transferring student with a disability
24 who is a dependent child of a member of the United States
25 Armed Forces. The rules must identify the appropriate school
26 district personnel who must complete the matrix of services.
27 For purposes of these rules, a transferring student with a
28 disability is one who was previously enrolled as a student
29 with a disability in an out-of-state or an out-of-country
30 public or private school or agency program and who is
31 transferring from out of state or from a foreign country
38
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2006 SB 2234
590-1694B-06
1 pursuant to a parent's permanent change of station orders.
2 However, the inclusion of eligible private schools within
3 options available to Florida public school students does not
4 expand the regulatory authority of the state, its officers, or
5 any school district to impose any additional regulation of
6 private schools beyond those reasonably necessary to enforce
7 requirements expressly set forth in this section.
8 Section 11. This act shall take effect July 1, 2006.
9
10 *****************************************
11 SENATE SUMMARY
12 Requires that the Commissioner of Education, with
assistance of an advisory committee, develop a program to
13 enhance failing schools. Requires an annual report to the
Governor and the Legislature. Revises a tax credit
14 program for scholarship-funding organizations so that it
is directed towards families having limited financial
15 resources. Creates a tax credit program for the purpose
of assisting students attending schools failing to make
16 adequate progress. Provides requirements for the
Department of Revenue with respect to sharing information
17 with the Department of Education and depositing moneys
received through the tax credit programs. Conforms
18 provisions to the repeal of the Opportunity Scholarship
Program. (See bill for details.)
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CODING: Words stricken are deletions; words underlined are additions.