Senate Bill sb2234c1

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    Florida Senate - 2006                           CS for SB 2234

    By the Committee on Judiciary





    590-2202-06

  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 scholarship eligibility to students

15         receiving opportunity scholarships during the

16         2005-2006 school year for a limited amount of

17         time; providing that a scholarship funding

18         organization may be approved to provide

19         scholarships under two tax credit programs;

20         requiring separate accounting; authorizing

21         scholarship funding organizations to transfer

22         surplus funds between two programs under

23         specified circumstances; creating s. 220.1875,

24         F.S.; providing a purpose; defining terms;

25         prescribing obligations of school districts to

26         inform parents about failing schools;

27         authorizing students at such schools to attend

28         a high-performing school in the same district;

29         providing a credit against the corporate income

30         tax for contributions to nonprofit

31         scholarship-funding organizations; providing

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    Florida Senate - 2006                           CS for SB 2234
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 1         limitations; providing for use of such

 2         contributions for scholarships for students

 3         attending certain failing schools to attend

 4         nonpublic schools or public schools in adjacent

 5         districts; providing requirements and

 6         limitations with respect to scholarships;

 7         providing for payment; establishing eligibility

 8         for nonpublic school participation; providing

 9         for administration by the Department of Revenue

10         and the Department of Education; providing for

11         rules; providing requirements for deposit of

12         eligible contributions; amending s. 213.053,

13         F.S.; conforming provisions to the creation of

14         the tax credit scholarship program for families

15         of students in failing schools; authorizing the

16         Department of Revenue to share certain tax

17         information with the Department of Education;

18         amending s. 220.02, F.S.; revising legislative

19         intent with respect to the order in which

20         corporate income tax credits are applied to

21         conform to the creation of the tax credit

22         scholarship program for families of students in

23         failing schools; amending s. 220.13, F.S.;

24         revising the definition of the term "adjusted

25         federal income" to account for the creation of

26         the tax credit scholarship program for families

27         of students in failing schools; providing for

28         the credit to be an addition to taxable income;

29         amending s. 220.701, F.S.; directing the

30         Department of Revenue to deposit moneys

31         received through the corporate income tax into

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 1         the Corporate Income Tax Trust Fund rather than

 2         the General Revenue Fund; amending s. 1001.10,

 3         F.S.; conforming provisions to the repeal of

 4         the Opportunity Scholarship Program;

 5         authorizing the Commissioner of Education to

 6         prepare and publish reports related to

 7         specified tax credit programs; repealing s.

 8         1002.38, F.S., which authorizes the Opportunity

 9         Scholarship Program; amending s. 1002.39, F.S.,

10         to conform to the repeal of the Opportunity

11         Scholarship Program; providing an effective

12         date.

13  

14         WHEREAS, education is a fundamental value and a

15  paramount duty of the state, and

16         WHEREAS, the State Constitution requires the state to

17  provide for the free education of all children residing within

18  its borders, and

19         WHEREAS, the Florida Supreme Court held in Bush v.

20  Holmes, 2006 WL 20584 (Fla.), 31 Fla. L. Weekly S1, that the

21  state must provide a system of uniform, efficient, safe,

22  secure, and high-quality public schools to fulfill this

23  constitutional requirement, and

24         WHEREAS, the Florida Supreme Court invalidated the

25  Opportunity Scholarship Program because it allowed state funds

26  to be disbursed to private schools, and

27         WHEREAS, the Legislature created the Opportunity

28  Scholarship Program to ensure that all children have a chance

29  to gain the knowledge and skills they need to succeed, and

30  

31  

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 1         WHEREAS, the state is committed to improving the

 2  quality of the education provided by the public school system,

 3  and

 4         WHEREAS, there are some public schools that continue to

 5  fail to make adequate progress based on the school performance

 6  grading categories established by law, and

 7         WHEREAS, respecting the constitutional mandate cited by

 8  the Florida Supreme Court, the Legislature intends for the

 9  state to develop and implement a comprehensive strategic

10  program to facilitate the improvement of schools that are

11  failing to make adequate progress, and

12         WHEREAS, facilitating the improvement in the

13  performance of these schools is a multiyear endeavor, and

14  progress will occur over an extended period of time, and

15         WHEREAS, students assigned to schools that are failing

16  to make adequate progress should have the choice of attending

17  a higher-performing school while the state continues to

18  facilitate the improvement of these schools, and

19         WHEREAS, the Legislature intends to create a program to

20  provide an educational safety net to students assigned to

21  these schools, distinct from and without impeding the efforts

22  to help these schools improve, NOW, THEREFORE,

23  

24  Be It Enacted by the Legislature of the State of Florida:

25  

26         Section 1.  Section 1008.3455, Florida Statutes, is

27  created to read:

28         1008.3455  Improvement program for schools failing to

29  make adequate progress.--

30         (1)  It is the intent of the Legislature that the state

31  develop and implement a comprehensive strategic program to

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 1  facilitate the improvement of schools that are failing to make

 2  adequate progress based on the school performance grading

 3  categories established by law. The Legislature finds that

 4  achieving meaningful and lasting progress in these schools

 5  will take a number of years. Thus, it is the further intent of

 6  the Legislature that the program developed under this section

 7  include a multiyear design and implementation schedule, with

 8  measurable goals and objectives for these schools.

 9         (2)  In coordination with the responsibilities

10  prescribed in s. 1008.345, the Commissioner of Education shall

11  develop and submit to the President of the Senate and the

12  Speaker of the House of Representatives, no later than

13  February 1, 2007, a multifaceted program of policies and

14  practices targeted specifically toward schools in the "F"

15  grade category under s. 1008.34.

16         (a)  At a minimum, the program must include an

17  assessment of the extent to which new policies, or

18  enhancements to existing policies, in the following areas

19  would facilitate improvement at these schools:

20         1.  Capital improvements to school facilities;

21         2.  Salaries for teachers and staff;

22         3.  Incentives for outstanding faculty and staff to

23  transfer to these schools;

24         4.  Equipment and supplies;

25         5.  Technology infrastructure, hardware, or software;

26         6.  Incentives to encourage parental or other family

27  participation; and

28         7.  Mentoring and other community participation.

29         (b)  The program must include a suggested order of

30  priority and timeline for enacting, funding, and implementing

31  policies and practices over a 5-year period.  The program

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 1  shall identify those elements of the program which can be

 2  accomplished within existing statutory authority and those

 3  elements that will require new statutory authority.  The

 4  program must include specific recommendations for action by

 5  the Legislature.

 6         (3)(a)  To assist in development and implementation of

 7  the program required by this section, the commissioner shall

 8  create an advisory committee comprised of at least two

 9  teachers, two staff persons, and two parents of students from

10  one or more schools that are failing to make adequate progress

11  based on the school performance grading categories, as well as

12  any other individuals the commissioner deems appropriate.

13         (b)  In developing and implementing the program, the

14  commissioner shall consult with:

15         1.    The Office of Program Policy Analysis and

16  Government Accountability; and

17         2.  The district community assessment teams assigned

18  under s. 1008.345.

19         (4)  The program shall be developed in coordination

20  with, and shall be consistent with, other strategic planning

21  initiatives of the Department of Education or the State Board

22  of Education.

23         (5)  The commissioner shall report annually to the

24  Governor, the President of the Senate, and the Speaker of the

25  House of Representatives on implementation of the program.

26         Section 2.  Section 220.187, Florida Statutes, is

27  amended to read:

28         220.187  Credits for contributions to nonprofit

29  scholarship-funding organizations; families that have limited

30  financial resources.--

31         (1)  PURPOSE.--The purpose of this section is to:

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 1         (a)  Encourage private, voluntary contributions to

 2  nonprofit scholarship-funding organizations.

 3         (b)  Expand educational opportunities for children of

 4  families that have limited financial resources.

 5         (c)  Enable children in this state to achieve a greater

 6  level of excellence in their education.

 7         (2)  DEFINITIONS.--As used in this section, the term:

 8         (a)  "Department" means the Department of Revenue.

 9         (b)  "Eligible contribution" means a monetary

10  contribution from a taxpayer, subject to the restrictions

11  provided in this section, to an eligible nonprofit

12  scholarship-funding organization. The taxpayer making the

13  contribution may not designate a specific child as the

14  beneficiary of the contribution. The taxpayer may not

15  contribute more than $5 million to any single eligible

16  nonprofit scholarship-funding organization.

17         (c)  "Eligible nonpublic school" means a nonpublic

18  school located in Florida that offers an education to students

19  in any grades K-12 and that meets the requirements in

20  subsection (6).

21         (d)  "Eligible nonprofit scholarship-funding

22  organization" means a charitable organization that is exempt

23  from federal income tax pursuant to s. 501(c)(3) of the

24  Internal Revenue Code and that complies with the provisions of

25  subsection (4). An eligible nonprofit scholarship-funding

26  organization that is authorized to provide scholarships under

27  s. 220.1875 may, subject to approval by the Department of

28  Education, be authorized to provide scholarships under this

29  section.

30         (e)  "Qualified student" means:

31  

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 1         1.  A student who qualifies for free or reduced-price

 2  school lunches under the National School Lunch Act and who:

 3         a.1.  Was counted as a full-time equivalent student

 4  during the previous state fiscal year for purposes of state

 5  per-student funding;

 6         b.2.  Received a scholarship from an eligible nonprofit

 7  scholarship-funding organization during the previous school

 8  year; or

 9         c.3.  Is eligible to enter kindergarten or first grade.

10         2.  A student who does not qualify under subparagraph

11  1. but who received an opportunity scholarship under former s.

12  1002.38 during the final quarter of the 2005-2006 school year.

13  Students qualified under this subparagraph may receive

14  scholarships under this section until the scholarship program

15  under s. 220.1875 is fully implemented, subject to the

16  limitations provided in s. 220.1875(8).

17         (3)  AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX

18  CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--

19         (a)  There is allowed a credit of 100 percent of an

20  eligible contribution against any tax due for a taxable year

21  under this chapter. However, such a credit may not exceed 75

22  percent of the tax due under this chapter for the taxable

23  year, after the application of any other allowable credits by

24  the taxpayer. However, at least 5 percent of the total

25  statewide amount authorized for the tax credit shall be

26  reserved for taxpayers who meet the definition of a small

27  business provided in s. 288.703(1) at the time of application.

28  The credit granted by this section shall be reduced by the

29  difference between the amount of federal corporate income tax

30  taking into account the credit granted by this section and the

31  

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 1  amount of federal corporate income tax without application of

 2  the credit granted by this section.

 3         (b)  The total amount of tax credits and carryforward

 4  of tax credits which may be granted each state fiscal year

 5  under this section is $88 million.

 6         (c)  A taxpayer who files a Florida consolidated return

 7  as a member of an affiliated group pursuant to s. 220.131(1)

 8  may be allowed the credit on a consolidated return basis;

 9  however, the total credit taken by the affiliated group is

10  subject to the limitation established under paragraph (a).

11         (4)  OBLIGATIONS OF ELIGIBLE NONPROFIT

12  SCHOLARSHIP-FUNDING ORGANIZATIONS.--

13         (a)  An eligible nonprofit scholarship-funding

14  organization shall provide scholarships, from eligible

15  contributions, to qualified students for:

16         1.  Tuition or textbook expenses for, or transportation

17  to, an eligible nonpublic school. At least 75 percent of the

18  scholarship funding must be used to pay tuition expenses; or

19         2.  Transportation expenses to a Florida public school

20  that is located outside the district in which the student

21  resides.

22         (b)  An eligible nonprofit scholarship-funding

23  organization shall give priority to qualified students who

24  received a scholarship from an eligible nonprofit

25  scholarship-funding organization during the previous school

26  year or who received an opportunity scholarship under former

27  s. 1002.38 during the final quarter of the 2005-2006 school

28  year.

29         (c)  The amount of a scholarship provided to any child

30  for any single school year by all eligible nonprofit

31  

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 1  scholarship-funding organizations from eligible contributions

 2  shall not exceed the following annual limits:

 3         1.  Three thousand five hundred dollars for a

 4  scholarship awarded to a student enrolled in an eligible

 5  nonpublic school.

 6         2.  Five hundred dollars for a scholarship awarded to a

 7  student enrolled in a Florida public school that is located

 8  outside the district in which the student resides.

 9         (d)  The amount of an eligible contribution which may

10  be accepted by an eligible nonprofit scholarship-funding

11  organization is limited to the amount needed to provide

12  scholarships for qualified students which the organization has

13  identified and for which vacancies in eligible nonpublic

14  schools have been identified.

15         (e)  An eligible nonprofit scholarship-funding

16  organization that receives an eligible contribution must spend

17  100 percent of the eligible contribution to provide

18  scholarships in the same state fiscal year in which the

19  contribution was received. No portion of eligible

20  contributions may be used for administrative expenses. All

21  interest accrued from contributions must be used for

22  scholarships.

23         (f)  An eligible nonprofit scholarship-funding

24  organization that receives eligible contributions must provide

25  to the Auditor General an annual financial and compliance

26  audit of its accounts and records conducted by an independent

27  certified public accountant and in accordance with rules

28  adopted by the Auditor General.

29         (g)  Payment of the scholarship by the eligible

30  nonprofit scholarship-funding organization shall be by

31  individual warrant or check made payable to the student's

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 1  parent. If the parent chooses for his or her child to attend

 2  an eligible nonpublic school, the warrant or check must be

 3  mailed by the eligible nonprofit scholarship-funding

 4  organization to the nonpublic school of the parent's choice,

 5  and the parent shall restrictively endorse the warrant or

 6  check to the nonpublic school. An eligible nonprofit

 7  scholarship-funding organization shall ensure that, upon

 8  receipt of a scholarship warrant or check, the parent to whom

 9  the warrant or check is made restrictively endorses the

10  warrant or check to the nonpublic school of the parent's

11  choice for deposit into the account of the nonpublic school.

12         (5)  PARENT OBLIGATIONS.--As a condition for

13  scholarship payment pursuant to paragraph (4)(g), if the

14  parent chooses for his or her child to attend an eligible

15  nonpublic school, the parent must inform the child's school

16  district within 15 days after such decision.

17         (6)  ELIGIBLE NONPUBLIC SCHOOL OBLIGATIONS.--An

18  eligible nonpublic school must:

19         (a)  Demonstrate fiscal soundness by being in operation

20  for one school year or provide the Department of Education

21  with a statement by a certified public accountant confirming

22  that the nonpublic school desiring to participate is insured

23  and the owner or owners have sufficient capital or credit to

24  operate the school for the upcoming year serving the number of

25  students anticipated with expected revenues from tuition and

26  other sources that may be reasonably expected. In lieu of such

27  a statement, a surety bond or letter of credit for the amount

28  equal to the scholarship funds for any quarter may be filed

29  with the department.

30         (b)  Comply with the antidiscrimination provisions of

31  42 U.S.C. s. 2000d.

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 1         (c)  Meet state and local health and safety laws and

 2  codes.

 3         (d)  Comply with all state laws relating to general

 4  regulation of nonpublic schools.

 5         (7)  ADMINISTRATION; RULES.--

 6         (a)  If the credit granted pursuant to this section is

 7  not fully used in any one year because of insufficient tax

 8  liability on the part of the corporation, the unused amount

 9  may be carried forward for a period not to exceed 3 years;

10  however, any taxpayer that seeks to carry forward an unused

11  amount of tax credit must submit an application for allocation

12  of tax credits or carryforward credits as required in

13  paragraph (d) in the year that the taxpayer intends to use the

14  carryforward. The total amount of tax credits and carryforward

15  of tax credits granted each state fiscal year under this

16  section is $88 million. This carryforward applies to all

17  approved contributions made after January 1, 2002. A taxpayer

18  may not convey, assign, or transfer the credit authorized by

19  this section to another entity unless all of the assets of the

20  taxpayer are conveyed, assigned, or transferred in the same

21  transaction.

22         (b)  An application for a tax credit pursuant to this

23  section shall be submitted to the department on forms

24  established by rule of the department.

25         (c)  The department and the Department of Education

26  shall develop a cooperative agreement to assist in the

27  administration of this section. The Department of Education

28  shall be responsible for annually submitting, by March 15, to

29  the department a list of eligible nonprofit

30  scholarship-funding organizations that meet the requirements

31  of paragraph (2)(d) and for monitoring eligibility of

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 1  nonprofit scholarship-funding organizations that meet the

 2  requirements of paragraph (2)(d), eligibility of nonpublic

 3  schools that meet the requirements of paragraph (2)(c), and

 4  eligibility of expenditures under this section as provided in

 5  subsection (4).

 6         (d)  The department shall adopt rules necessary to

 7  administer this section, including rules establishing

 8  application forms and procedures and governing the allocation

 9  of tax credits and carryforward credits under this section on

10  a first-come, first-served basis.

11         (e)  The Department of Education shall adopt rules

12  necessary to determine eligibility of nonprofit

13  scholarship-funding organizations as defined in paragraph

14  (2)(d) and according to the provisions of subsection (4) and

15  identify qualified students as defined in paragraph (2)(e).

16         (8)  DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--

17         (a)  All eligible contributions received by an eligible

18  nonprofit scholarship-funding organization shall be deposited

19  in a manner consistent with s. 17.57(2).

20         (b)  A nonprofit scholarship-funding organization that

21  is authorized to receive donations and distribute scholarships

22  under this section and s. 220.1875 shall account for donations

23  and scholarships separately by each tax credit program. If, in

24  a single fiscal year, the amount of donations available for

25  distribution as scholarships in one program exceeds the demand

26  for scholarships under that program for that fiscal year, the

27  organization may, with approval from the Department of

28  Education, apply those surplus funds to meet demand in the

29  other program.

30         Section 3.  Section 220.1875, Florida Statutes, is

31  created to read:

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 1         220.1875  Credits for contributions to nonprofit

 2  scholarship-funding organizations; families of students

 3  attending schools failing to make adequate progress.--

 4         (1)  PURPOSE.--The purpose of this section is to:

 5         (a)  Ensure that, while the state is implementing a

 6  multiyear, comprehensive strategic program to facilitate the

 7  improvement of schools that are failing to make adequate

 8  progress based on school performance grading categories,

 9  students attending failing schools are not denied the

10  opportunity to gain the knowledge and skills necessary for

11  postsecondary education, a career education, or the world of

12  work.

13         (b)  Enable the state to fulfill the responsibility, as

14  articulated by voters in 1998 through an amendment to s. 1,

15  Art. IX of the State Constitution, to make education a

16  paramount duty of the state.

17         (c)  Complement the constitutional requirement to

18  provide a uniform, efficient, safe, secure, and high-quality

19  system of free public schools by providing educational

20  opportunities to students attending failing public schools

21  without impeding the ability of those schools to improve.

22         (d)  Encourage private, voluntary contributions to

23  nonprofit scholarship-funding organizations.

24         (2)  DEFINITIONS.--As used in this section, the term:

25         (a)  "Department" means the Department of Revenue.

26         (b)  "Eligible contribution" means a monetary

27  contribution from a taxpayer, subject to the restrictions

28  provided in this section, to an eligible nonprofit

29  scholarship-funding organization. The taxpayer making the

30  contribution may not designate a specific child as the

31  beneficiary of the contribution. The taxpayer may not

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 1  contribute more than $5 million to any single eligible

 2  nonprofit scholarship-funding organization.

 3         (c)  "Eligible nonpublic school" means a nonpublic

 4  school located in Florida which offers an education to

 5  students in any grades K-12 and meets the requirements in

 6  subsection (9).

 7         (d)  "Eligible nonprofit scholarship-funding

 8  organization" means a charitable organization as defined in s.

 9  220.187(2)(d) which is exempt from federal income tax pursuant

10  to s. 501(c)(3) of the Internal Revenue Code and complies with

11  the provisions of subsection (5).  An eligible nonprofit

12  scholarship-funding organization that is authorized to provide

13  scholarships under s. 220.187 may, subject to approval by the

14  Department of Education, be authorized to provide scholarships

15  under this section.

16         (e)  "Qualified student" means a student who:

17         1.  Has spent the prior school year in attendance at a

18  public school that has been designated under s. 1008.34 as

19  performance grade category "F," failing to make adequate

20  progress, and that has had 2 school years in a 4-year period

21  of such low performance, and the student's attendance occurred

22  during a school year in which such designation was in effect;

23         2.  Has been in attendance elsewhere in the public

24  school system and has been assigned to such school for the

25  next school year; or

26         3.  Is entering kindergarten or first grade and has

27  been notified that the student has been assigned to such

28  school for the next school year.

29  

30  The provisions of this section do not apply to a student who

31  is enrolled in a school operating for the purpose of providing

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 1  educational services to youth in commitment programs of the

 2  Department of Juvenile Justice.

 3         (3)  SCHOOL DISTRICT OBLIGATIONS.--

 4         (a)  A school district shall, for each student enrolled

 5  in or assigned to a school which has been designated as

 6  performance grade category "F" for 2 school years in a 4-year

 7  period:

 8         1.  Timely notify the parent of the student as soon as

 9  such designation is made of all options available pursuant to

10  this section;

11         2.  Offer that student's parent an opportunity to

12  enroll the student in another public school within the

13  district which has been designated by the state pursuant to s.

14  1008.34 as a school performing higher than the school in which

15  the student is currently enrolled or to which the student has

16  been assigned, but not less than performance grade category

17  "C"; and

18         3.  Inform that student's parent of the child's

19  eligibility to receive a scholarship under this section to

20  enroll the student in and transport the student to attend a

21  public school outside the district which has been designated

22  by the state pursuant to s. 1008.34 as a school performing

23  higher than that in which the student is currently enrolled or

24  to which the student has been assigned, but not less than

25  performance grade category "C," or to attend an eligible

26  nonpublic school.

27         (b)  A higher-performing public school that has

28  available space in an adjacent school district shall accept

29  students qualified under this section and report the students

30  for purposes of the district's funding pursuant to the Florida

31  Education Finance Program.

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 1         (c)  For students in the school district who are

 2  attending nonpublic schools under this section, the school

 3  district shall provide locations and times to take all

 4  statewide assessments required pursuant to s. 1008.22.

 5         (d)  Students with disabilities who are eligible to

 6  receive services from the school district under federal or

 7  state law, and who receive a scholarship under this section,

 8  remain eligible to receive services from the school district

 9  as provided by federal or state law.

10         (4)  AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX

11  CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--

12         (a)  There is allowed a credit of 100 percent of an

13  eligible contribution against any tax due for a taxable year

14  under this chapter. However, such a credit may not exceed 75

15  percent of the tax due under this chapter for the taxable

16  year, after the application of any other allowable credits by

17  the taxpayer. However, at least 5 percent of the total

18  statewide amount authorized for the tax credit shall be

19  reserved for taxpayers who meet the definition of a small

20  business provided in s. 288.703(1) at the time of application.

21  The credit granted by this section shall be reduced by the

22  difference between the amount of federal corporate income tax,

23  taking into account the credit granted by this section, and

24  the amount of federal corporate income tax without application

25  of the credit granted by this section.

26         (b)  The total amount of tax credits and carryforward

27  of tax credits which may be granted each state fiscal year

28  under this section is $5 million.

29         (c)  A taxpayer who files a Florida consolidated return

30  as a member of an affiliated group pursuant to s. 220.131(1)

31  may be allowed the credit on a consolidated return basis;

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 1  however, the total credit taken by the affiliated group is

 2  subject to the limitation established under paragraph (a).

 3         (5)  OBLIGATIONS OF ELIGIBLE NONPROFIT

 4  SCHOLARSHIP-FUNDING ORGANIZATIONS.--

 5         (a)  An eligible nonprofit scholarship-funding

 6  organization shall provide scholarships, from eligible

 7  contributions, to qualified students for:

 8         1.  Tuition and fees for a qualified student enrolled

 9  in an eligible nonpublic school.

10         2.  Transportation expenses to a Florida public school

11  that is located outside the district in which the qualified

12  student resides.

13         (b)  For continuity of educational choice, an eligible

14  nonprofit scholarship-funding organization shall give priority

15  to qualified students who received a scholarship to attend an

16  eligible nonpublic school during the previous school year.

17         (c)  The amount of a scholarship provided to any

18  qualified student for any single school year by all eligible

19  nonprofit scholarship-funding organizations from eligible

20  contributions may not exceed the following annual limits:

21         1.  For qualified students who choose to attend an

22  eligible nonpublic school, the lesser of:

23         a.  The student's tuition and fees to attend an

24  eligible nonpublic school; or

25         b.  A calculated amount equivalent to the base student

26  allocation in the Florida Education Finance Program multiplied

27  by the appropriate cost factor for the educational program

28  that will be provided for the student in the district school

29  to which he or she is assigned, multiplied by the district

30  cost differential. In addition, the calculated amount shall

31  

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 1  include the per-student share of instructional materials

 2  funds, technology funds, and other categorical funds.

 3         2.  For qualified students who choose to attend a

 4  higher-performing public school that is located outside the

 5  district in which the student resides, $500.

 6         (d)  The amount of an eligible contribution which may

 7  be accepted by an eligible nonprofit scholarship-funding

 8  organization is limited to the amount needed to provide

 9  scholarships for qualified students which the organization has

10  identified and for which vacancies in eligible nonpublic

11  schools have been identified.

12         (e)  An eligible nonprofit scholarship-funding

13  organization that receives an eligible contribution must spend

14  100 percent of the eligible contribution to provide

15  scholarships in the same state fiscal year in which the

16  contribution was received. No portion of eligible

17  contributions may be used for administrative expenses. All

18  interest accrued from contributions must be used for

19  scholarships.

20         (f)  An eligible nonprofit scholarship-funding

21  organization that receives eligible contributions must provide

22  to the Auditor General an annual financial and compliance

23  audit of its accounts and records conducted by an independent

24  certified public accountant and in accordance with rules

25  adopted by the Auditor General.

26         (g)  Payment of the scholarship by the eligible

27  nonprofit scholarship-funding organization shall be by

28  individual warrant or check made payable to the student's

29  parent. If the parent chooses for his or her child to attend

30  an eligible nonpublic school, the warrant or check must be

31  mailed by the eligible nonprofit scholarship-funding

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 1  organization to the nonpublic school of the parent's choice,

 2  and the parent shall restrictively endorse the warrant or

 3  check to the nonpublic school. An eligible nonprofit

 4  scholarship-funding organization shall ensure that, upon

 5  receipt of a scholarship warrant or check, the parent to whom

 6  the warrant or check is made restrictively endorses the

 7  warrant or check to the nonpublic school of the parent's

 8  choice for deposit into the account of the nonpublic school.

 9         (6)  PARENT OBLIGATIONS.--As a condition for

10  scholarship payment pursuant to paragraph (5)(g), if the

11  parent chooses for his or her child to attend an eligible

12  nonpublic school, the parent must:

13         (a)  Obtain acceptance for admission of the student to

14  an eligible nonpublic school and inform the child's school

15  district within 15 days after receiving acceptance;

16         (b)  Comply fully with the nonpublic school's

17  parental-involvement requirements, unless excused by the

18  school for illness or other good cause; and

19         (c)  Ensure that the student receiving a scholarship

20  under this section takes all statewide assessments required

21  pursuant to s. 1008.22.

22         (7)  STUDENT OBLIGATIONS.--As a condition for

23  scholarship payment pursuant to paragraph (5)(g), if the

24  parent chooses for his or her child to attend an eligible

25  nonpublic school, the student must remain in attendance

26  throughout the school year, unless excused by the school for

27  illness or other good cause, and must comply fully with the

28  school's code of conduct.

29         (8)  DURATION OF SCHOLARSHIP.--

30         (a)  For purposes of continuity of educational choice,

31  a scholarship granted under this section shall remain in force

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 1  until the student returns to the pubic school to which the

 2  student was originally assigned, or:

 3         1.  If the student is in grades kindergarten through

 4  five, until the student matriculates to the sixth grade and

 5  the public middle school to which the student is assigned is

 6  an accredited school that has a performance grade category

 7  designation of "C" or better;

 8         2.  If the student is in grades six through eight,

 9  until the student matriculates to high school and the public

10  high school to which the student is assigned is an accredited

11  school that has a performance grade category designation of

12  "C" or better.

13  

14  At any time upon reasonable notice to the Department of

15  Education and the school district, the student's parent may

16  remove the student from the nonpublic school and place the

17  student in a public school, as provided in subparagraph

18  (3)(a)2.

19         (b)  A school from which a student transfers using a

20  scholarship under this section may continue to report the

21  student for the purpose of the district's funding pursuant to

22  the Florida Education Finance Program for the remainder of the

23  period during which the student would have attended that

24  school.  The district shall provide the funding associated

25  with that student directly to the respective public school.

26  The school may not report the student under this paragraph

27  beyond the period after which the student would have

28  matriculated to another school.

29         (9)  ELIGIBLE NONPUBLIC SCHOOL OBLIGATIONS.--An

30  eligible nonpublic school must:

31  

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 1         (a)  Demonstrate fiscal soundness by being in operation

 2  for 1 school year or provide the Department of Education with

 3  a statement by a certified public accountant confirming that

 4  the nonpublic school desiring to participate is insured and

 5  the owner or owners have sufficient capital or credit to

 6  operate the school for the upcoming year serving the number of

 7  students anticipated with expected revenues from tuition and

 8  other sources which may be reasonably expected. In lieu of

 9  such a statement, a surety bond or letter of credit for the

10  amount equal to the scholarship funds for any quarter may be

11  filed with the department.

12         (b)  Notify the Department of Education, the school

13  district in whose service area the school is located, and all

14  eligible nonprofit scholarship funding organizations of its

15  intent to participate in the program under this section by May

16  1 of the school year preceding the school year in which it

17  intends to participate. The notice must specify the grade

18  levels and services that the private school has available for

19  qualified students under this section.

20         (c)  Comply with the antidiscrimination provisions of

21  42 U.S.C. s. 2000d.

22         (d)  Meet state and local health and safety laws and

23  codes.

24         (e)  Comply with all state laws relating to general

25  regulation of nonpublic schools.

26         (f)  Accept scholarship students on an entirely random

27  and religious-neutral basis without regard to the student's

28  past academic history; however, the nonpublic school may give

29  preference in accepting applications to siblings of students

30  who have already been accepted on a random and

31  religious-neutral basis.

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 1         (g)  Be subject to the instruction, curriculum, and

 2  attendance criteria adopted by an appropriate nonpublic school

 3  accrediting body and be academically accountable to the parent

 4  for meeting the educational needs of the student. The

 5  nonpublic school must furnish a school profile that includes

 6  student performance.

 7         (h)  Employ or contract with teachers who hold a

 8  baccalaureate or higher degree, have at least 3 years of

 9  teaching experience in public or private schools, or have

10  special skills, knowledge, or expertise that qualifies them to

11  provide instruction in subjects taught.

12         (i)  Comply with all state statutes relating to private

13  schools.

14         (j)  Accept as full tuition and fees the amount

15  provided by the state nonprofit scholarship-funding

16  organization for each student.

17         (k)  Agree not to compel any student attending the

18  private school under this section to profess a specific

19  ideological belief, to pray, or to worship.

20         (l)  Adhere to the tenets of its published disciplinary

21  procedures prior to the expulsion of any student attending the

22  private school under this section.

23         (10)  ADMINISTRATION; RULES.--

24         (a)  If the credit granted pursuant to this section is

25  not fully used in any one year because of insufficient tax

26  liability on the part of the corporation, the unused amount

27  may be carried forward for a period not to exceed 3 years;

28  however, any taxpayer that seeks to carry forward an unused

29  amount of tax credit must submit an application for allocation

30  of tax credits or carryforward credits as required in

31  paragraph (d) in the year that the taxpayer intends to use the

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 1  carryforward. The total amount of tax credits and carryforward

 2  of tax credits granted each state fiscal year under this

 3  section is $5 million. A taxpayer may not convey, assign, or

 4  transfer the credit authorized by this section to another

 5  entity unless all of the assets of the taxpayer are conveyed,

 6  assigned, or transferred in the same transaction.

 7         (b)  An application for a tax credit pursuant to this

 8  section shall be submitted to the department on forms

 9  established by rule of the department.

10         (c)  The department and the Department of Education

11  shall develop a cooperative agreement to assist in the

12  administration of this section. The Department of Education

13  shall be responsible for annually submitting, by March 15, to

14  the department a list of eligible nonprofit

15  scholarship-funding organizations that meet the requirements

16  of paragraph (2)(d) and for monitoring eligibility of

17  nonprofit scholarship-funding organizations that meet the

18  requirements of paragraph (2)(d), eligibility of nonpublic

19  schools that meet the requirements of paragraph (2)(c), and

20  eligibility of expenditures under this section as provided in

21  subsection (5).

22         (d)  The department shall adopt rules pursuant to ss.

23  120.536(1) and 120.54 as necessary to administer this section,

24  including rules establishing application forms and procedures

25  and governing the allocation of tax credits and carryforward

26  credits under this section on a first-come, first-served

27  basis.

28         (e)  The Department of Education shall adopt rules

29  pursuant to ss. 120.536(1) and 120.54 as necessary to

30  determine the eligibility of nonprofit scholarship-funding

31  organizations as defined in paragraph (2)(d) and according to

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 1  the provisions of subsection (5) and identify qualified

 2  students as defined in paragraph (2)(e).

 3         (11)  DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--

 4         (a)  All eligible contributions received by an eligible

 5  nonprofit scholarship-funding organization shall be deposited

 6  in a manner consistent with s. 17.57(2).

 7         (b)  A nonprofit scholarship-funding organization that

 8  is authorized to receive donations and distribute scholarships

 9  under this section and s. 220.187 shall account for donations

10  and scholarships separately by each tax credit program.  If,

11  in a single fiscal year, the amount of donations available for

12  distribution as scholarships in one program exceeds the demand

13  for scholarships under that program for that fiscal year, the

14  organization may, with approval from the Department of

15  Education, apply those surplus funds to meet demand in the

16  other program.

17         Section 4.  Paragraph (y) is added to subsection (7) of

18  section 213.053, Florida Statutes, to read:

19         213.053  Confidentiality and information sharing.--

20         (7)  Notwithstanding any other provision of this

21  section, the department may provide:

22         (y)  Information relative to s. 220.1875 to the

23  Department of Education in the conduct of its official

24  business.

25  

26  Disclosure of information under this subsection shall be

27  pursuant to a written agreement between the executive director

28  and the agency.  Such agencies, governmental or

29  nongovernmental, shall be bound by the same requirements of

30  confidentiality as the Department of Revenue.  Breach of

31  

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 1  confidentiality is a misdemeanor of the first degree,

 2  punishable as provided by s. 775.082 or s. 775.083.

 3         Section 5.  Subsection (8) of section 220.02, Florida

 4  Statutes, is amended to read:

 5         220.02  Legislative intent.--

 6         (8)  It is the intent of the Legislature that credits

 7  against either the corporate income tax or the franchise tax

 8  be applied in the following order: those enumerated in s.

 9  631.828, those enumerated in s. 220.191, those enumerated in

10  s. 220.181, those enumerated in s. 220.183, those enumerated

11  in s. 220.182, those enumerated in s. 220.1895, those

12  enumerated in s. 221.02, those enumerated in s. 220.184, those

13  enumerated in s. 220.186, those enumerated in s. 220.1845,

14  those enumerated in s. 220.19, those enumerated in s. 220.185,

15  and those enumerated in s. 220.187, and those enumerated in s.

16  220.1875.

17         Section 6.  Paragraph (a) of subsection (1) of section

18  220.13, Florida Statutes, is amended to read:

19         220.13  "Adjusted federal income" defined.--

20         (1)  The term "adjusted federal income" means an amount

21  equal to the taxpayer's taxable income as defined in

22  subsection (2), or such taxable income of more than one

23  taxpayer as provided in s. 220.131, for the taxable year,

24  adjusted as follows:

25         (a)  Additions.--There shall be added to such taxable

26  income:

27         1.  The amount of any tax upon or measured by income,

28  excluding taxes based on gross receipts or revenues, paid or

29  accrued as a liability to the District of Columbia or any

30  state of the United States which is deductible from gross

31  

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 1  income in the computation of taxable income for the taxable

 2  year.

 3         2.  The amount of interest which is excluded from

 4  taxable income under s. 103(a) of the Internal Revenue Code or

 5  any other federal law, less the associated expenses disallowed

 6  in the computation of taxable income under s. 265 of the

 7  Internal Revenue Code or any other law, excluding 60 percent

 8  of any amounts included in alternative minimum taxable income,

 9  as defined in s. 55(b)(2) of the Internal Revenue Code, if the

10  taxpayer pays tax under s. 220.11(3).

11         3.  In the case of a regulated investment company or

12  real estate investment trust, an amount equal to the excess of

13  the net long-term capital gain for the taxable year over the

14  amount of the capital gain dividends attributable to the

15  taxable year.

16         4.  That portion of the wages or salaries paid or

17  incurred for the taxable year which is equal to the amount of

18  the credit allowable for the taxable year under s. 220.181.

19  The provisions of this subparagraph shall expire and be void

20  on June 30, 2005.

21         5.  That portion of the ad valorem school taxes paid or

22  incurred for the taxable year which is equal to the amount of

23  the credit allowable for the taxable year under s. 220.182.

24  The provisions of this subparagraph shall expire and be void

25  on June 30, 2005.

26         6.  The amount of emergency excise tax paid or accrued

27  as a liability to this state under chapter 221 which tax is

28  deductible from gross income in the computation of taxable

29  income for the taxable year.

30  

31  

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 1         7.  That portion of assessments to fund a guaranty

 2  association incurred for the taxable year which is equal to

 3  the amount of the credit allowable for the taxable year.

 4         8.  In the case of a nonprofit corporation which holds

 5  a pari-mutuel permit and which is exempt from federal income

 6  tax as a farmers' cooperative, an amount equal to the excess

 7  of the gross income attributable to the pari-mutuel operations

 8  over the attributable expenses for the taxable year.

 9         9.  The amount taken as a credit for the taxable year

10  under s. 220.1895.

11         10.  Up to nine percent of the eligible basis of any

12  designated project which is equal to the credit allowable for

13  the taxable year under s. 220.185.

14         11.  The amount taken as a credit for the taxable year

15  under s. 220.187.

16         12.  The amount taken as a credit for the taxable year

17  under s. 220.1875.

18         Section 7.  Section 220.701, Florida Statutes, is

19  amended to read:

20         220.701  Collection authority.--The department shall

21  collect the taxes imposed by this chapter and shall pay all

22  moneys received by it into the Corporate Income Tax Trust Fund

23  created under s. 220.7015 General Revenue Fund of the state.

24         Section 8.  Subsection (13) of section 1001.10, Florida

25  Statutes, is amended to read:

26         1001.10  Commissioner of Education; general powers and

27  duties.--The Commissioner of Education is the chief

28  educational officer of the state, and is responsible for

29  giving full assistance to the State Board of Education in

30  enforcing compliance with the mission and goals of the

31  seamless K-20 education system. To facilitate innovative

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 1  practices and to allow local selection of educational methods,

 2  the State Board of Education may authorize the commissioner to

 3  waive, upon the request of a district school board, State

 4  Board of Education rules that relate to district school

 5  instruction and school operations, except those rules

 6  pertaining to civil rights, and student health, safety, and

 7  welfare. The Commissioner of Education is not authorized to

 8  grant waivers for any provisions in rule pertaining to the

 9  allocation and appropriation of state and local funds for

10  public education; the election, compensation, and organization

11  of school board members and superintendents; graduation and

12  state accountability standards; financial reporting

13  requirements; reporting of out-of-field teaching assignments

14  under s. 1012.42; public meetings; public records; or due

15  process hearings governed by chapter 120. No later than

16  January 1 of each year, the commissioner shall report to the

17  Legislature and the State Board of Education all approved

18  waiver requests in the preceding year. Additionally, the

19  commissioner has the following general powers and duties:

20         (13)  To prepare and publish annually reports giving

21  statistics and other useful information pertaining to the tax

22  credit programs under ss. 220.187 and 220.1875 Opportunity

23  Scholarship Program.

24  

25  The commissioner's office shall operate all statewide

26  functions necessary to support the State Board of Education

27  and the K-20 education system, including strategic planning

28  and budget development, general administration, and assessment

29  and accountability.

30         Section 9.  Section 1002.38, Florida Statutes, is

31  repealed.

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 1         Section 10.  Section 1002.39, Florida Statutes, is

 2  amended to read:

 3         1002.39  The John M. McKay Scholarships for Students

 4  with Disabilities Program.--There is established a program

 5  that is separate and distinct from the Opportunity Scholarship

 6  Program and is named the John M. McKay Scholarships for

 7  Students with Disabilities Program, pursuant to this section.

 8         (1)  THE JOHN M. MCKAY SCHOLARSHIPS FOR STUDENTS WITH

 9  DISABILITIES PROGRAM.--The John M. McKay Scholarships for

10  Students with Disabilities Program is established to provide

11  the option to attend a public school other than the one to

12  which assigned, or to provide a scholarship to a private

13  school of choice, for students with disabilities for whom an

14  individual education plan has been written in accordance with

15  rules of the State Board of Education. Students with

16  disabilities include K-12 students who are mentally

17  handicapped, speech and language impaired, deaf or hard of

18  hearing, visually impaired, dual sensory impaired, physically

19  impaired, emotionally handicapped, specific learning disabled,

20  hospitalized or homebound, or autistic.

21         (2)  SCHOLARSHIP ELIGIBILITY.--The parent of a public

22  school student with a disability who is dissatisfied with the

23  student's progress may request and receive from the state a

24  John M. McKay Scholarship for the child to enroll in and

25  attend a private school in accordance with this section if:

26         (a)  By assigned school attendance area or by special

27  assignment, the student has spent the prior school year in

28  attendance at a Florida public school. Prior school year in

29  attendance means that the student was enrolled and reported by

30  a school district for funding during the preceding October and

31  February Florida Education Finance Program surveys in

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 1  kindergarten through grade 12. However, this paragraph does

 2  not apply to a dependent child of a member of the United

 3  States Armed Forces who transfers to a school in this state

 4  from out of state or from a foreign country pursuant to a

 5  parent's permanent change of station orders. A dependent child

 6  of a member of the United States Armed Forces who transfers to

 7  a school in this state from out of state or from a foreign

 8  country pursuant to a parent's permanent change of station

 9  orders must meet all other eligibility requirements to

10  participate in the program.

11         (b)  The parent has obtained acceptance for admission

12  of the student to a private school that is eligible for the

13  program under subsection (4) and has notified the school

14  district of the request for a scholarship at least 60 days

15  prior to the date of the first scholarship payment. The

16  parental notification must be through a communication directly

17  to the district or through the Department of Education to the

18  district in a manner that creates a written or electronic

19  record of the notification and the date of receipt of the

20  notification.

21  

22  This section does not apply to a student who is enrolled in a

23  school operating for the purpose of providing educational

24  services to youth in Department of Juvenile Justice commitment

25  programs. For purposes of continuity of educational choice,

26  the scholarship shall remain in force until the student

27  returns to a public school or graduates from high school.

28  However, at any time, the student's parent may remove the

29  student from the private school and place the student in

30  another private school that is eligible for the program under

31  

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 1  subsection (4) or in a public school as provided in subsection

 2  (3).

 3         (3)  SCHOOL DISTRICT AND DEPARTMENT OF EDUCATION

 4  OBLIGATIONS.--

 5         (a)  A school district shall timely notify the parent

 6  of the student of all options available pursuant to this

 7  section and offer that student's parent an opportunity to

 8  enroll the student in another public school within the

 9  district. The parent is not required to accept this offer in

10  lieu of requesting a John M. McKay Scholarship to a private

11  school. However, if the parent chooses the public school

12  option, the student may continue attending a public school

13  chosen by the parent until the student graduates from high

14  school. If the parent chooses a public school consistent with

15  the district school board's choice plan under s. 1002.31, the

16  school district shall provide transportation to the public

17  school selected by the parent. The parent is responsible to

18  provide transportation to a public school chosen that is not

19  consistent with the district school board's choice plan under

20  s. 1002.31.

21         (b)  For a student with disabilities who does not have

22  a matrix of services under s. 1011.62(1)(e), the school

23  district must complete a matrix that assigns the student to

24  one of the levels of service as they existed prior to the

25  2000-2001 school year. The school district must complete the

26  matrix of services for any student who is participating in the

27  John M. McKay Scholarships for Students with Disabilities

28  Program and must notify the Department of Education of the

29  student's matrix level within 30 days after receiving

30  notification by the student's parent of intent to participate

31  in the scholarship program. The Department of Education shall

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 1  notify the private school of the amount of the scholarship

 2  within 10 days after receiving the school district's

 3  notification of the student's matrix level. Within 10 school

 4  days after it receives notification of a parent's intent to

 5  apply for a McKay Scholarship, a district school board must

 6  notify the student's parent if the matrix has not been

 7  completed and provide the parent with the date for completion

 8  of the matrix required in this paragraph.

 9         (c)  If the parent chooses the private school option

10  and the student is accepted by the private school pending the

11  availability of a space for the student, the parent of the

12  student must notify the school district 60 days prior to the

13  first scholarship payment and before entering the private

14  school in order to be eligible for the scholarship when a

15  space becomes available for the student in the private school.

16         (d)  The parent of a student may choose, as an

17  alternative, to enroll the student in and transport the

18  student to a public school in an adjacent school district

19  which has available space and has a program with the services

20  agreed to in the student's individual education plan already

21  in place, and that school district shall accept the student

22  and report the student for purposes of the district's funding

23  pursuant to the Florida Education Finance Program.

24         (e)  For a student in the district who participates in

25  the John M. McKay Scholarships for Students with Disabilities

26  Program whose parent requests that the student take the

27  statewide assessments under s. 1008.22, the district shall

28  provide locations and times to take all statewide assessments.

29         (f)  A school district must notify the Department of

30  Education within 10 days after it receives notification of a

31  parent's intent to apply for a scholarship for a student with

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 1  a disability. A school district must provide the student's

 2  parent with the student's matrix level within 10 school days

 3  after its completion.

 4         (4)  PRIVATE SCHOOL ELIGIBILITY.--To be eligible to

 5  participate in the John M. McKay Scholarships for Students

 6  with Disabilities Program, a private school must be a Florida

 7  private school, may be sectarian or nonsectarian, and must:

 8         (a)  Demonstrate fiscal soundness by being in operation

 9  for 1 school year or provide the Department of Education with

10  a statement by a certified public accountant confirming that

11  the private school desiring to participate is insured and the

12  owner or owners have sufficient capital or credit to operate

13  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)  Notify the Department of Education of its intent

20  to participate in the program under this section. The notice

21  must specify the grade levels and services that the private

22  school has available for students with disabilities who are

23  participating in the scholarship program.

24         (c)  Comply with the antidiscrimination provisions of

25  42 U.S.C. s. 2000d.

26         (d)  Meet state and local health and safety laws and

27  codes.

28         (e)  Be academically accountable to the parent for

29  meeting the educational needs of the student.

30         (f)  Employ or contract with teachers who hold

31  baccalaureate or higher degrees, or 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         (g)  Comply with all state laws relating to general

 5  regulation of private schools.

 6         (h)  Adhere to the tenets of its published disciplinary

 7  procedures prior to the expulsion of a scholarship student.

 8         (5)  OBLIGATION OF PROGRAM PARTICIPANTS.--

 9         (a)  A parent who applies for a John M. McKay

10  Scholarship is exercising his or her parental option to place

11  his or her child in a private school. The parent must select

12  the private school and apply for the admission of his or her

13  child.

14         (b)  The parent must have requested the scholarship at

15  least 60 days prior to the date of the first scholarship

16  payment.

17         (c)  Any student participating in the scholarship

18  program must remain in attendance throughout the school year,

19  unless excused by the school for illness or other good cause,

20  and must comply fully with the school's code of conduct.

21         (d)  The parent of each student participating in the

22  scholarship program must comply fully with the private

23  school's parental involvement requirements, unless excused by

24  the school for illness or other good cause.

25         (e)  If the parent requests that the student

26  participating in the scholarship program take all statewide

27  assessments required pursuant to s. 1008.22, the parent is

28  responsible for transporting the student to the assessment

29  site designated by the school district.

30         (f)  Upon receipt of a scholarship warrant, the parent

31  to whom the warrant is made must restrictively endorse the

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 1  warrant to the private school for deposit into the account of

 2  the private school.

 3         (g)  A participant who fails to comply with this

 4  subsection forfeits the scholarship.

 5         (6)  SCHOLARSHIP FUNDING AND PAYMENT.--

 6         (a)1.  The maximum scholarship granted for an eligible

 7  student with disabilities shall be a calculated amount

 8  equivalent to the base student allocation in the Florida

 9  Education Finance Program multiplied by the appropriate cost

10  factor for the educational program that would have been

11  provided for the student in the district school to which he or

12  she was assigned, multiplied by the district cost

13  differential.

14         2.  In addition, a share of the guaranteed allocation

15  for exceptional students shall be determined and added to the

16  calculated amount.  The calculation shall be based on the

17  methodology and the data used to calculate the guaranteed

18  allocation for exceptional students for each district in

19  chapter 2000-166, Laws of Florida.  Except as provided in

20  subparagraph 3., the calculation shall be based on the

21  student's grade, matrix level of services, and the difference

22  between the 2000-2001 basic program and the appropriate level

23  of services cost factor, multiplied by the 2000-2001 base

24  student allocation and the 2000-2001 district cost

25  differential for the sending district.  Also, the calculated

26  amount shall include the per-student share of supplemental

27  academic instruction funds, instructional materials funds,

28  technology funds, and other categorical funds as provided for

29  such purposes in the General Appropriations Act.

30         3.  Until the school district completes the matrix

31  required by paragraph (3)(b), the calculation shall be based

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 1  on the matrix that assigns the student to support level I of

 2  service as it existed prior to the 2000-2001 school year.

 3  When the school district completes the matrix, the amount of

 4  the payment shall be adjusted as needed.

 5         (b)  The amount of the John M. McKay Scholarship shall

 6  be the calculated amount or the amount of the private school's

 7  tuition and fees, whichever is less. The amount of any

 8  assessment fee required by the participating private school

 9  may be paid from the total amount of the scholarship.

10         (c)  If the participating private school requires

11  partial payment of tuition prior to the start of the academic

12  year to reserve space for students admitted to the school,

13  that partial payment may be paid by the Department of

14  Education prior to the first quarterly payment of the year in

15  which the John M. McKay Scholarship is awarded, up to a

16  maximum of $1,000, and deducted from subsequent scholarship

17  payments. If a student decides not to attend the participating

18  private school, the partial reservation payment must be

19  returned to the Department of Education by the participating

20  private school. There is a limit of one reservation payment

21  per student per year.

22         (d)  The school district shall report all students who

23  are attending a private school under this program. The

24  students with disabilities attending private schools on John

25  M. McKay Scholarships shall be reported separately from other

26  students reported for purposes of the Florida Education

27  Finance Program.

28         (e)  Following notification on July 1, September 1,

29  December 1, or February 1 of the number of program

30  participants, the Department of Education shall transfer, from

31  General Revenue funds only, the amount calculated under

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 1  paragraph (b) from the school district's total funding

 2  entitlement under the Florida Education Finance Program and

 3  from authorized categorical accounts to a separate account for

 4  the scholarship program for quarterly disbursement to the

 5  parents of participating students. When a student enters the

 6  scholarship program, the Department of Education must receive

 7  all documentation required for the student's participation,

 8  including the private school's and student's fee schedules, at

 9  least 30 days before the first quarterly scholarship payment

10  is made for the student. The Department of Education may not

11  make any retroactive payments.

12         (f)  Upon proper documentation reviewed and approved by

13  the Department of Education, the Chief Financial Officer shall

14  make scholarship payments in four equal amounts no later than

15  September 1, November 1, February 1, and April 15 of each

16  academic year in which the scholarship is in force. The

17  initial payment shall be made after Department of Education

18  verification of admission acceptance, and subsequent payments

19  shall be made upon verification of continued enrollment and

20  attendance at the private school. Payment must be by

21  individual warrant made payable to the student's parent and

22  mailed by the Department of Education to the private school of

23  the parent's choice, and the parent shall restrictively

24  endorse the warrant to the private school for deposit into the

25  account of the private school.

26         (7)  LIABILITY.--No liability shall arise on the part

27  of the state based on the award or use of a John M. McKay

28  Scholarship.

29         (8)  RULES.--The State Board of Education shall adopt

30  rules pursuant to ss. 120.536(1) and 120.54 to administer this

31  section, including rules that school districts must use to

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 1  expedite the development of a matrix of services based on a

 2  current individual education plan from another state or a

 3  foreign country for a transferring student with a disability

 4  who is a dependent child of a member of the United States

 5  Armed Forces. The rules must identify the appropriate school

 6  district personnel who must complete the matrix of services.

 7  For purposes of these rules, a transferring  student with a

 8  disability is one who was previously enrolled as a student

 9  with a disability in an out-of-state or an out-of-country

10  public or private school or agency program and who is

11  transferring from out of state or from a foreign country

12  pursuant to a parent's permanent change of station orders.

13  However, the inclusion of eligible private schools within

14  options available to Florida public school students does not

15  expand the regulatory authority of the state, its officers, or

16  any school district to impose any additional regulation of

17  private schools beyond those reasonably necessary to enforce

18  requirements expressly set forth in this section.

19         Section 11.  This act shall take effect July 1, 2006.

20  

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    Florida Senate - 2006                           CS for SB 2234
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 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 2234

 3                                 

 4  The committee substitute makes the following changes to the
    underlying bill:
 5  
    --   Revises definition of "qualified student" for purposes of
 6       the existing Corporate Tax Credit Scholarship Program
         (CTC) to provide eligibility for tuition vouchers for
 7       students currently receiving opportunity scholarships
         while the new Corporate Tax Credit Scholarship Program
 8       for families of students attending failing schools is
         implemented;
 9  
    --   Makes eligibility for opportunity scholars to receive a
10       scholarship under the existing CTC subject to the new
         matriculation policy of the new Corporate Tax Credit
11       Scholarship for families of students attending schools
         failing to make adequate progress;
12  
    --   Provides for opportunity scholars to be equal in priority
13       to students already receiving CTC scholarships in the
         awarding of CTC scholarships;
14  
    --   Corrects statutory cross-reference to new Corporate
15       Income Tax Trust Fund, which is created in a separate
         bill.
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