Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. CS for SB 2380
Barcode 422168
CHAMBER ACTION
Senate House
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04/24/2007 10:38 AM .
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11 The Committee on Finance and Tax (Storms) recommended the
12 following amendment:
13
14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
16
17 and insert:
18 Section 1. Section 1008.3455, Florida Statutes, is
19 created to read:
20 1008.3455 Improvement program for schools failing to
21 make adequate progress.--
22 (1) It is the intent of the Legislature that the state
23 develop and implement a comprehensive strategic program to
24 facilitate the improvement of schools that are failing to make
25 adequate progress based on the school performance grading
26 categories established by law. The Legislature finds that
27 achieving meaningful and lasting progress in these schools
28 will take a number of years. Thus, it is the further intent of
29 the Legislature that the program developed under this section
30 include a multiyear design and implementation schedule, with
31 measurable goals and objectives for these schools.
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1 (2) In coordination with the responsibilities
2 prescribed in s. 1008.345, the Commissioner of Education shall
3 develop and submit to the President of the Senate and the
4 Speaker of the House of Representatives, no later than
5 February 1, 2008, a multifaceted program of policies and
6 practices targeted specifically toward schools in the "F"
7 grade category under s. 1008.34.
8 (a) At a minimum, the program must include an
9 assessment of the extent to which new policies, or
10 enhancements to existing policies, in the following areas
11 would facilitate improvement at these schools:
12 1. Capital improvements to school facilities;
13 2. Salaries for teachers and staff;
14 3. Incentives for outstanding faculty and staff to
15 transfer to these schools;
16 4. Equipment and supplies;
17 5. Technology infrastructure, hardware, or software;
18 6. Incentives to encourage parental or other family
19 participation; and
20 7. Mentoring and other community participation.
21 (b) The program must include a suggested order of
22 priority and timeline for enacting, funding, and implementing
23 policies and practices over a 5-year period. The program
24 shall identify those elements of the program which can be
25 accomplished within existing statutory authority and those
26 elements that will require new statutory authority. The
27 program must include specific recommendations for action by
28 the Legislature.
29 (3)(a) To assist in development and implementation of
30 the program required by this section, the commissioner shall
31 create an advisory committee comprised of at least two
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1 teachers, two staff persons, and two parents of students from
2 one or more schools that are failing to make adequate progress
3 based on the school performance grading categories, as well as
4 any other individuals the commissioner deems appropriate.
5 (b) In developing and implementing the program, the
6 commissioner shall consult with:
7 1. The Office of Program Policy Analysis and
8 Government Accountability; and
9 2. The district community assessment teams assigned
10 under s. 1008.345.
11 (4) The program shall be developed in coordination
12 with, and shall be consistent with, other strategic planning
13 initiatives of the Department of Education or the State Board
14 of Education.
15 (5) The commissioner shall report annually to the
16 Governor, the President of the Senate, and the Speaker of the
17 House of Representatives on implementation of the program.
18 Section 2. Section 220.187, Florida Statutes, is
19 amended to read:
20 220.187 Credits for contributions to nonprofit
21 scholarship-funding organizations; families that have limited
22 financial resources.--
23 (1) FINDINGS AND PURPOSE.--
24 (a) The Legislature finds that:
25 1. It has the inherent power to determine subjects of
26 taxation for general or particular public purposes.
27 2. Expanding educational opportunities and improving
28 the quality of educational services within the state are valid
29 public purposes that the Legislature may promote using its
30 sovereign power to determine subjects of taxation and
31 exemptions from taxation.
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1 3. Ensuring that all parents, regardless of means, may
2 exercise and enjoy their basic right to educate their children
3 as they see fit is a valid public purpose that the Legislature
4 may promote using its sovereign power to determine subjects of
5 taxation and exemptions from taxation.
6 4. The existence of programs that provide expanded
7 educational opportunities in this state has not been shown to
8 reduce funding to or otherwise harm public schools within the
9 state, and, to the contrary, per-student funding in public
10 schools has risen each year since the first inception of those
11 programs in 1999.
12 5. Expanded educational opportunities and the healthy
13 competition they promote are critical to improving the quality
14 of education in the state and to ensuring that all children
15 receive the high-quality education to which they are entitled.
16 (b) The purpose of this section is to:
17 1.(a) Enable taxpayers to make Encourage private,
18 voluntary contributions to nonprofit scholarship-funding
19 organizations in order to promote the general welfare.
20 2.(b) Promote the general welfare by expanding Expand
21 educational opportunities for children of families that have
22 limited financial resources.
23 3.(c) Enable children in this state to achieve a
24 greater level of excellence in their education.
25 4. Provide taxpayers who wish to help parents having
26 limited resources exercise their basic right to educate their
27 children as they see fit with a means to do so.
28 5. Improve the quality of education in this state,
29 both by expanding educational opportunities for children and
30 by creating incentives for schools to achieve excellence.
31 (2) DEFINITIONS.--As used in this section, the term:
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1 (a) "Department" means the Department of Revenue.
2 (b) "Eligible contribution" means a monetary
3 contribution from a taxpayer, subject to the restrictions
4 provided in this section, to an eligible nonprofit
5 scholarship-funding organization. The taxpayer making the
6 contribution may not designate a specific child as the
7 beneficiary of the contribution.
8 (c) "Eligible nonprofit scholarship-funding
9 organization" means a charitable organization that:
10 1. Is exempt from federal income tax pursuant to s.
11 501(c)(3) of the Internal Revenue Code;
12 2. Is a Florida entity formed under chapter 607,
13 chapter 608, or chapter 617 and whose principal office is
14 located in the state; and
15 3. Complies with the provisions of subsection (6).
16
17 An eligible nonprofit scholarship-funding organization that is
18 authorized to provide scholarships under s. 220.1875 may,
19 subject to approval by the Department of Education, be
20 authorized to provide scholarships under this section.
21 (d) "Eligible private school" means a private school,
22 as defined in s. 1002.01(2), located in Florida which offers
23 an education to students in any grades K-12 and that meets the
24 requirements in subsection (8).
25 (e) "Owner or operator" includes:
26 1. An owner, president, officer, or director of an
27 eligible nonprofit scholarship-funding organization or a
28 person with equivalent decisionmaking authority over an
29 eligible nonprofit scholarship-funding organization.
30 2. An owner, operator, superintendent, or principal of
31 an eligible private school or a person with equivalent
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1 decisionmaking authority over an eligible private school.
2 (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.--The Corporate
3 Income Tax Credit Scholarship Program is established. A
4 student is eligible for a corporate income tax credit
5 scholarship if the student qualifies for free or reduced-price
6 school lunches under the National School Lunch Act and:
7 (a) Was counted as a full-time equivalent student
8 during the previous state fiscal year for purposes of state
9 per-student funding;
10 (b) Received a scholarship from an eligible nonprofit
11 scholarship-funding organization or from the State of Florida
12 during the previous school year; or
13 (c) Is eligible to enter kindergarten or first grade.
14
15 Contingent upon available funds, a student may continue in the
16 scholarship program as long as the student's family income
17 level does not exceed 200 percent of the federal poverty
18 level. A sibling of a student who is continuing in the program
19 and resides in the same household as the student shall also be
20 eligible as a first-time corporate income tax credit
21 scholarship recipient as long as the student's and sibling's
22 family income level does not exceed 200 percent of the federal
23 poverty level.
24 (4) SCHOLARSHIP PROHIBITIONS.--A student is not
25 eligible for a scholarship while he or she is:
26 (a) Enrolled in a school operating for the purpose of
27 providing educational services to youth in Department of
28 Juvenile Justice commitment programs;
29 (b) Receiving a scholarship from another eligible
30 nonprofit scholarship-funding organization under this section;
31 (c) Receiving an educational scholarship pursuant to
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1 chapter 1002;
2 (d) Participating in a home education program as
3 defined in s. 1002.01(1);
4 (e) Participating in a private tutoring program
5 pursuant to s. 1002.43;
6 (f) Participating in a virtual school, correspondence
7 school, or distance learning program that receives state
8 funding pursuant to the student's participation unless the
9 participation is limited to no more than two courses per
10 school year; or
11 (g) Enrolled in the Florida School for the Deaf and
12 the Blind.
13 (5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX
14 CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--
15 (a) There is allowed a credit of 100 percent of an
16 eligible contribution against any tax due for a taxable year
17 under this chapter. However, such a credit may not exceed 75
18 percent of the tax due under this chapter for the taxable
19 year, after the application of any other allowable credits by
20 the taxpayer. The credit granted by this section shall be
21 reduced by the difference between the amount of federal
22 corporate income tax taking into account the credit granted by
23 this section and the amount of federal corporate income tax
24 without application of the credit granted by this section.
25 (b) The total amount of tax credits and carryforward
26 of tax credits which may be granted each state fiscal year
27 under this section is $88 million. At least 1 percent of the
28 total statewide amount authorized for the tax credit shall be
29 reserved for taxpayers who meet the definition of a small
30 business provided in s. 288.703(1) at the time of application.
31 (c) A taxpayer who files a Florida consolidated return
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1 as a member of an affiliated group pursuant to s. 220.131(1)
2 may be allowed the credit on a consolidated return basis;
3 however, the total credit taken by the affiliated group is
4 subject to the limitation established under paragraph (a).
5 (d) Effective for tax years beginning January 1, 2006,
6 a taxpayer may rescind all or part of its allocated tax credit
7 under this section. The amount rescinded shall become
8 available for purposes of the cap for that state fiscal year
9 under this section to an eligible taxpayer as approved by the
10 department if the taxpayer receives notice from the department
11 that the rescindment has been accepted by the department and
12 the taxpayer has not previously rescinded any or all of its
13 tax credit allocation under this section more than once in the
14 previous 3 tax years. Any amount rescinded under this
15 paragraph shall become available to an eligible taxpayer on a
16 first-come, first-served basis based on tax credit
17 applications received after the date the rescindment is
18 accepted by the department.
19 (6) OBLIGATIONS OF ELIGIBLE NONPROFIT
20 SCHOLARSHIP-FUNDING ORGANIZATIONS.--An eligible nonprofit
21 scholarship-funding organization:
22 (a) Must comply with the antidiscrimination provisions
23 of 42 U.S.C. s. 2000d.
24 (b) Must comply with the following background check
25 requirements:
26 1. All owners and operators as defined in subparagraph
27 (2)(e)1. are, upon employment or engagement to provide
28 services, subject to level 2 background screening as provided
29 under chapter 435. The fingerprints for the background
30 screening must be electronically submitted to the Department
31 of Law Enforcement and can be taken by an authorized law
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1 enforcement agency or by an employee of the eligible nonprofit
2 scholarship-funding organization or a private company who is
3 trained to take fingerprints. However, the complete set of
4 fingerprints of an owner or operator may not be taken by the
5 owner or operator. The results of the state and national
6 criminal history check shall be provided to the Department of
7 Education for screening under chapter 435. The cost of the
8 background screening may be borne by the eligible nonprofit
9 scholarship-funding organization or the owner or operator.
10 2. Every 5 years following employment or engagement to
11 provide services or association with an eligible nonprofit
12 scholarship-funding organization, each owner or operator must
13 meet level 2 screening standards as described in s. 435.04, at
14 which time the nonprofit scholarship-funding organization
15 shall request the Department of Law Enforcement to forward the
16 fingerprints to the Federal Bureau of Investigation for level
17 2 screening. If the fingerprints of an owner or operator are
18 not retained by the Department of Law Enforcement under
19 subparagraph 3., the owner or operator must electronically
20 file a complete set of fingerprints with the Department of Law
21 Enforcement. Upon submission of fingerprints for this purpose,
22 the eligible nonprofit scholarship-funding organization shall
23 request that the Department of Law Enforcement forward the
24 fingerprints to the Federal Bureau of Investigation for level
25 2 screening, and the fingerprints shall be retained by the
26 Department of Law Enforcement under subparagraph 3.
27 3. Beginning July 1, 2007, all fingerprints submitted
28 to the Department of Law Enforcement as required by this
29 paragraph must be retained by the Department of Law
30 Enforcement in a manner approved by rule and entered in the
31 statewide automated fingerprint identification system
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1 authorized by s. 943.05(2)(b). The fingerprints must
2 thereafter be available for all purposes and uses authorized
3 for arrest fingerprint cards entered in the statewide
4 automated fingerprint identification system pursuant to s.
5 943.051.
6 4. Beginning July 1, 2007, the Department of Law
7 Enforcement shall search all arrest fingerprint cards received
8 under s. 943.051 against the fingerprints retained in the
9 statewide automated fingerprint identification system under
10 subparagraph 3. Any arrest record that is identified with an
11 owner's or operator's fingerprints must be reported to the
12 Department of Education. The Department of Education shall
13 participate in this search process by paying an annual fee to
14 the Department of Law Enforcement and by informing the
15 Department of Law Enforcement of any change in the employment,
16 engagement, or association status of the owners or operators
17 whose fingerprints are retained under subparagraph 3. The
18 Department of Law Enforcement shall adopt a rule setting the
19 amount of the annual fee to be imposed upon the Department of
20 Education for performing these services and establishing the
21 procedures for the retention of owner and operator
22 fingerprints and the dissemination of search results. The fee
23 may be borne by the owner or operator of the nonprofit
24 scholarship-funding organization.
25 5. A nonprofit scholarship-funding organization whose
26 owner or operator fails the level 2 background screening shall
27 not be eligible to provide scholarships under this section.
28 6. A nonprofit scholarship-funding organization whose
29 owner or operator in the last 7 years has filed for personal
30 bankruptcy or corporate bankruptcy in a corporation of which
31 he or she owned more than 20 percent shall not be eligible to
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1 provide scholarships under this section.
2 (c) Must not have an owner or operator who owns or
3 operates an eligible private school that is participating in
4 the scholarship program.
5 (d) Must provide scholarships, from eligible
6 contributions, to eligible students for:
7 1. Tuition, or textbook expenses, or registration fees
8 for, or transportation to, an eligible private school. The
9 amount of the scholarship shall be the maximum allowed by law
10 or the amount of the private school's textbook expenses and
11 published tuition and registration fees, whichever is less; At
12 least 75 percent of the scholarship funding must be used to
13 pay tuition expenses; or
14 2. Transportation expenses to a Florida public school
15 that is located outside the district in which the student
16 resides or to a lab school as defined in s. 1002.32.
17 (e) Must give priority to eligible students who
18 received a scholarship from an eligible nonprofit
19 scholarship-funding organization or from the State of Florida
20 during the previous school year or who received an opportunity
21 scholarship under former s. 1002.38 during the final quarter
22 of the 2006-2007 school year.
23 (f) Must provide a scholarship to an eligible student
24 on a first-come, first-served basis unless the student
25 qualifies for priority pursuant to paragraph (e).
26 (g) May not restrict or reserve scholarships for use
27 at a particular private school or provide scholarships to a
28 child of an owner or operator.
29 (h) Must allow an eligible student to attend any
30 eligible private school and must allow a parent to transfer a
31 scholarship during a school year to any other eligible private
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1 school of the parent's choice.
2 (i) Must expend for annual or partial-year
3 scholarships an amount equal to or greater than 75 percent of
4 the eligible contributions received during the fiscal year
5 such contributions are collected. No more than 25 percent of
6 such eligible contributions may be carried forward to the
7 succeeding fiscal year. Any amounts carried forward shall be
8 expended for obligate, in the same fiscal year in which the
9 contribution was received, 100 percent of the eligible
10 contribution to provide annual or partial-year scholarships;
11 however, up to 25 percent of the total contribution may be
12 carried forward for expenditure in the following state fiscal
13 year. A scholarship-funding organization must, before granting
14 a scholarship for an academic year, document each scholarship
15 student's eligibility for that academic year. A
16 scholarship-funding organization may not grant multiyear
17 scholarships in one approval process. No portion of eligible
18 contributions may be used for administrative expenses. All
19 interest accrued from contributions must be used for
20 scholarships.
21 (j) Must maintain separate accounts for scholarship
22 funds and operating funds.
23 (k) With the prior approval of the Department of
24 Education, may transfer funds to another eligible nonprofit
25 scholarship-funding organization if additional funds are
26 required to meet scholarship demand at the receiving nonprofit
27 scholarship-funding organization. A transfer shall be limited
28 to the greater of $500,000 or 20 percent of the total
29 contributions received by the nonprofit scholarship-funding
30 organization making the transfer. All transferred funds must
31 be deposited by the receiving nonprofit scholarship-funding
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1 organization into its scholarship accounts. All transferred
2 amounts received by any nonprofit scholarship-funding
3 organization must be separately disclosed in the annual
4 financial and compliance audit required in this section.
5 (l) Must provide to the Auditor General and the
6 Department of Education an annual financial and compliance
7 audit of its accounts and records conducted by an independent
8 certified public accountant and in accordance with rules
9 adopted by the Auditor General. The audit must be conducted in
10 compliance with generally accepted auditing standards and must
11 include a report on financial statements presented in
12 accordance with generally accepted accounting principles set
13 forth by the American Institute of Certified Public
14 Accountants for not-for-profit organizations and a
15 determination of compliance with the statutory eligibility and
16 expenditure requirements set forth in this section. Audits
17 must be provided to the Auditor General and the Department of
18 Education within 180 days after completion of the eligible
19 nonprofit scholarship-funding organization's fiscal year.
20 (m) Must prepare and submit quarterly reports to the
21 Department of Education pursuant to paragraph (9)(m). In
22 addition, an eligible nonprofit scholarship-funding
23 organization must submit in a timely manner any information
24 requested by the Department of Education relating to the
25 scholarship program.
26
27 Any and all information and documentation provided to the
28 Department of Education and the Auditor General relating to
29 the identity of a taxpayer that provides an eligible
30 contribution under this section shall remain confidential at
31 all times in accordance with s. 213.053.
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1 (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
2 PARTICIPATION.--
3 (a) The parent must select an eligible private school
4 and apply for the admission of his or her child.
5 (b) The parent must inform the child's school district
6 when the parent withdraws his or her child to attend an
7 eligible private school.
8 (c) Any student participating in the scholarship
9 program must remain in attendance throughout the school year
10 unless excused by the school for illness or other good cause.
11 (d) Each parent and each student has an obligation to
12 the private school to comply with the private school's
13 published policies.
14 (e) The parent shall ensure that the student
15 participating in the scholarship program takes the
16 norm-referenced assessment offered by the private school. The
17 parent may also choose to have the student participate in the
18 statewide assessments pursuant to s. 1008.22. If the parent
19 requests that the student participating in the scholarship
20 program take statewide assessments pursuant to s. 1008.22, the
21 parent is responsible for transporting the student to the
22 assessment site designated by the school district.
23 (f) Upon receipt of a scholarship warrant from the
24 eligible nonprofit scholarship-funding organization, the
25 parent to whom the warrant is made must restrictively endorse
26 the warrant to the private school for deposit into the account
27 of the private school. The parent may not designate any entity
28 or individual associated with the participating private school
29 as the parent's attorney in fact to endorse a scholarship
30 warrant. A participant who fails to comply with this paragraph
31 forfeits the scholarship.
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1 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.--An
2 eligible private school may be sectarian or nonsectarian and
3 must:
4 (a) Comply with all requirements for private schools
5 participating in state school choice scholarship programs
6 pursuant to s. 1002.421.
7 (b) Provide to the eligible nonprofit
8 scholarship-funding organization, upon request, all
9 documentation required for the student's participation,
10 including the private school's and student's fee schedules.
11 (c) Be academically accountable to the parent for
12 meeting the educational needs of the student by:
13 1. At a minimum, annually providing to the parent a
14 written explanation of the student's progress.
15 2. Annually administering or making provision for
16 students participating in the scholarship program to take one
17 of the nationally norm-referenced tests identified by the
18 Department of Education. Students with disabilities for whom
19 standardized testing is not appropriate are exempt from this
20 requirement. A participating private school must report a
21 student's scores to the parent and to the independent research
22 organization selected by the Department of Education as
23 described in paragraph (9)(j).
24 3. Cooperating with the scholarship student whose
25 parent chooses to participate in the statewide assessments
26 pursuant to s. 1008.32.
27 (d) Employ or contract with teachers who have regular
28 and direct contact with each student receiving a scholarship
29 under this section at the school's physical location.
30
31 The inability of a private school to meet the requirements of
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1 this subsection shall constitute a basis for the ineligibility
2 of the private school to participate in the scholarship
3 program as determined by the Department of Education.
4 (9) DEPARTMENT OF EDUCATION OBLIGATIONS.--The
5 Department of Education shall:
6 (a) Annually submit to the department, by March 15, a
7 list of eligible nonprofit scholarship-funding organizations
8 that meet the requirements of paragraph (2)(c).
9 (b) Annually verify the eligibility of nonprofit
10 scholarship-funding organizations that meet the requirements
11 of paragraph (2)(c).
12 (c) Annually verify the eligibility of private schools
13 that meet the requirements of subsection (8).
14 (d) Annually verify the eligibility of expenditures as
15 provided in paragraph (6)(d) using the audit required by
16 paragraph (6)(l).
17 (e) Establish a toll-free hotline that provides
18 parents and private schools with information on participation
19 in the scholarship program.
20 (f) Establish a process by which individuals may
21 notify the Department of Education of any violation by a
22 parent, private school, or school district of state laws
23 relating to program participation. The Department of Education
24 shall conduct an inquiry of any written complaint of a
25 violation of this section, or make a referral to the
26 appropriate agency for an investigation, if the complaint is
27 signed by the complainant and is legally sufficient. A
28 complaint is legally sufficient if it contains ultimate facts
29 that show that a violation of this section or any rule adopted
30 by the State Board of Education has occurred. In order to
31 determine legal sufficiency, the Department of Education may
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1 require supporting information or documentation from the
2 complainant. A department inquiry is not subject to the
3 requirements of chapter 120.
4 (g) Require an annual, notarized, sworn compliance
5 statement by participating private schools certifying
6 compliance with state laws and shall retain such records.
7 (h) Cross-check the list of participating scholarship
8 students with the public school enrollment lists to avoid
9 duplication.
10 (i) In accordance with State Board of Education rule,
11 identify and select the nationally norm-referenced tests that
12 are comparable to the norm-referenced provisions of the
13 Florida Comprehensive Assessment Test (FCAT) provided that the
14 FCAT may be one of the tests selected. However, the Department
15 of Education may approve the use of an additional assessment
16 by the school if the assessment meets industry standards of
17 quality and comparability.
18 (j) Select an independent research organization, which
19 may be a public or private entity or university, to which
20 participating private schools must report the scores of
21 participating students on the nationally norm-referenced tests
22 administered by the private school. The independent research
23 organization must annually report to the Department of
24 Education on the year-to-year improvements of participating
25 students. The independent research organization must analyze
26 and report student performance data in a manner that protects
27 the rights of students and parents as mandated in 20 U.S.C. s.
28 1232g, the Family Educational Rights and Privacy Act, and must
29 not disaggregate data to a level that will disclose the
30 academic level of individual students or of individual
31 schools. To the extent possible, the independent research
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1 organization must accumulate historical performance data on
2 students from the Department of Education and private schools
3 to describe baseline performance and to conduct longitudinal
4 studies. To minimize costs and reduce time required for
5 third-party analysis and evaluation, the Department of
6 Education shall conduct analyses of matched students from
7 public school assessment data and calculate control group
8 learning gains using an agreed-upon methodology outlined in
9 the contract with the third-party evaluator. The sharing of
10 student data must be in accordance with requirements of 20
11 U.S.C. s. 1232g, the Family Educational Rights and Privacy
12 Act, and shall be for the sole purpose of conducting the
13 evaluation. All parties must preserve the confidentiality of
14 such information as required by law.
15 (k) Notify an eligible nonprofit scholarship-funding
16 organization of any of the organization's identified students
17 who are receiving educational scholarships pursuant to chapter
18 1002.
19 (l) Notify an eligible nonprofit scholarship-funding
20 organization of any of the organization's identified students
21 who are receiving corporate income tax credit scholarships
22 from other eligible nonprofit scholarship-funding
23 organizations.
24 (m) Require quarterly reports by an eligible nonprofit
25 scholarship-funding organization regarding the number of
26 students participating in the scholarship program, the private
27 schools at which the students are enrolled, and other
28 information deemed necessary by the Department of Education.
29 (n)1. Conduct random site visits to private schools
30 participating in the Corporate Tax Credit Scholarship Program.
31 The purpose of the site visits is solely to verify the
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1 information reported by the schools concerning the enrollment
2 and attendance of students, the credentials of teachers,
3 background screening of teachers, and teachers' fingerprinting
4 results. The Department of Education may not make more than
5 seven random site visits each year and may not make more than
6 one random site visit each year to the same private school.
7 2. Annually, by December 15, report to the Governor,
8 the President of the Senate, and the Speaker of the House of
9 Representatives the Department of Education's actions with
10 respect to implementing accountability in the scholarship
11 program under this section and s. 1002.421, any substantiated
12 allegations or violations of law or rule by an eligible
13 private school under this program concerning the enrollment
14 and attendance of students, the credentials of teachers,
15 background screening of teachers, and teachers' fingerprinting
16 results and the corrective action taken by the Department of
17 Education.
18 (10) COMMISSIONER OF EDUCATION AUTHORITY AND
19 OBLIGATIONS.--
20 (a) The Commissioner of Education shall deny, suspend,
21 or revoke a private school's participation in the scholarship
22 program if it is determined that the private school has failed
23 to comply with the provisions of this section. However, in
24 instances in which the noncompliance is correctable within a
25 reasonable amount of time and in which the health, safety, or
26 welfare of the students is not threatened, the commissioner
27 may issue a notice of noncompliance that shall provide the
28 private school with a timeframe within which to provide
29 evidence of compliance prior to taking action to suspend or
30 revoke the private school's participation in the scholarship
31 program.
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1 (b) The commissioner's determination is subject to the
2 following:
3 1. If the commissioner intends to deny, suspend, or
4 revoke a private school's participation in the scholarship
5 program, the Department of Education shall notify the private
6 school of such proposed action in writing by certified mail
7 and regular mail to the private school's address of record
8 with the Department of Education. The notification shall
9 include the reasons for the proposed action and notice of the
10 timelines and procedures set forth in this paragraph.
11 2. The private school that is adversely affected by
12 the proposed action shall have 15 days from receipt of the
13 notice of proposed action to file with the Department of
14 Education's agency clerk a request for a proceeding pursuant
15 to ss. 120.569 and 120.57. If the private school is entitled
16 to a hearing under s. 120.57(1), the Department of Education
17 shall forward the request to the Division of Administrative
18 Hearings.
19 3. Upon receipt of a request referred pursuant to this
20 paragraph, the director of the Division of Administrative
21 Hearings shall expedite the hearing and assign an
22 administrative law judge who shall commence a hearing within
23 30 days after the receipt of the formal written request by the
24 division and enter a recommended order within 30 days after
25 the hearing or within 30 days after receipt of the hearing
26 transcript, whichever is later. Each party shall be allowed 10
27 days in which to submit written exceptions to the recommended
28 order. A final order shall be entered by the agency within 30
29 days after the entry of a recommended order. The provisions of
30 this subparagraph may be waived upon stipulation by all
31 parties.
20
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1 (c) The commissioner may immediately suspend payment
2 of scholarship funds if it is determined that there is
3 probable cause to believe that there is:
4 1. An imminent threat to the health, safety, and
5 welfare of the students; or
6 2. Fraudulent activity on the part of the private
7 school. Notwithstanding s. 1002.22(3), in incidents of alleged
8 fraudulent activity pursuant to this section, the Department
9 of Education's Office of Inspector General is authorized to
10 release personally identifiable records or reports of students
11 to the following persons or organizations:
12 a. A court of competent jurisdiction in compliance
13 with an order of that court or the attorney of record in
14 accordance with a lawfully issued subpoena, consistent with
15 the Family Educational Rights and Privacy Act, 20 U.S.C. s.
16 1232g.
17 b. A person or entity authorized by a court of
18 competent jurisdiction in compliance with an order of that
19 court or the attorney of record pursuant to a lawfully issued
20 subpoena, consistent with the Family Educational Rights and
21 Privacy Act, 20 U.S.C. s. 1232g.
22 c. Any person, entity, or authority issuing a subpoena
23 for law enforcement purposes when the court or other issuing
24 agency has ordered that the existence or the contents of the
25 subpoena or the information furnished in response to the
26 subpoena not be disclosed, consistent with the Family
27 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g, and 34
28 C.F.R. s. 99.31.
29
30 The commissioner's order suspending payment pursuant to this
31 paragraph may be appealed pursuant to the same procedures and
21
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1 timelines as the notice of proposed action set forth in
2 paragraph (b).
3 (11) SCHOLARSHIP AMOUNT AND PAYMENT.--
4 (a) The amount of a scholarship provided to any
5 student for any single school year by an eligible nonprofit
6 scholarship-funding organization from eligible contributions
7 shall not exceed the following annual limits:
8 1. Three thousand seven hundred fifty dollars for a
9 scholarship awarded to a student enrolled in kindergarten
10 through grade 5 in an eligible private school.
11 2. Four thousand dollars for a scholarship awarded to
12 a student enrolled in grades 6 through 8 in an eligible
13 private school.
14 3. Four thousand two hundred fifty dollars for a
15 scholarship awarded to a student enrolled in grades 9 through
16 12 in an eligible private school.
17 4.2. Five hundred dollars for a scholarship awarded to
18 a student enrolled in a Florida public school that is located
19 outside the district in which the student resides or in a lab
20 school as defined in s. 1002.32.
21 (b) Payment of the scholarship by the eligible
22 nonprofit scholarship-funding organization shall be by
23 individual warrant made payable to the student's parent. If
24 the parent chooses that his or her child attend an eligible
25 private school, the warrant must be delivered by the eligible
26 nonprofit scholarship-funding organization to the private
27 school of the parent's choice, and the parent shall
28 restrictively endorse the warrant to the private school. An
29 eligible nonprofit scholarship-funding organization shall
30 ensure that the parent to whom the warrant is made
31 restrictively endorsed the warrant to the private school for
22
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1 deposit into the account of the private school.
2 (c) An eligible nonprofit scholarship-funding
3 organization shall obtain verification from the private school
4 of a student's continued attendance at the school for prior to
5 each period covered by a scholarship payment.
6 (d) Payment of the scholarship shall be made by the
7 eligible nonprofit scholarship-funding organization no less
8 frequently than on a quarterly basis.
9 (12) ADMINISTRATION; RULES.--
10 (a) If the credit granted pursuant to this section is
11 not fully used in any one year because of insufficient tax
12 liability on the part of the corporation, the unused amount
13 may be carried forward for a period not to exceed 3 years;
14 however, any taxpayer that seeks to carry forward an unused
15 amount of tax credit must submit an application for allocation
16 of tax credits or carryforward credits as required in
17 paragraph (d) in the year that the taxpayer intends to use the
18 carryforward. This carryforward applies to all approved
19 contributions made after January 1, 2002. A taxpayer may not
20 convey, assign, or transfer the credit authorized by this
21 section to another entity unless all of the assets of the
22 taxpayer are conveyed, assigned, or transferred in the same
23 transaction.
24 (b) An application for a tax credit pursuant to this
25 section shall be submitted to the department on forms
26 established by rule of the department.
27 (c) The department and the Department of Education
28 shall develop a cooperative agreement to assist in the
29 administration of this section.
30 (d) The department shall adopt rules necessary to
31 administer this section, including rules establishing
23
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1 application forms and procedures and governing the allocation
2 of tax credits and carryforward credits under this section on
3 a first-come, first-served basis.
4 (e) The State Board of Education shall adopt rules
5 pursuant to ss. 120.536(1) and 120.54 to administer this
6 section as it relates to the roles of the Department of
7 Education and the Commissioner of Education.
8 (13) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--
9 (a) All eligible contributions received by an eligible
10 nonprofit scholarship-funding organization shall be deposited
11 in a manner consistent with s. 17.57(2).
12 (b) A nonprofit scholarship-funding organization that
13 is authorized to receive donations and distribute scholarships
14 under this section and s. 220.1875 shall account for donations
15 and scholarships separately by each tax credit program. If, in
16 a single fiscal year, the amount of donations available for
17 distribution as scholarships in one program exceeds the demand
18 for scholarships under that program for that fiscal year, the
19 organization may, with approval from the Department of
20 Education, apply those surplus funds to meet demand in the
21 other program.
22 (14) PRESERVATION OF CREDIT.--If any provision or
23 portion of subsection (5) or the application thereof to any
24 person or circumstance is held unconstitutional by any court,
25 or is otherwise invalid, the unconstitutionality or invalidity
26 shall not affect any credit earned under subsection (5) by any
27 taxpayer with respect to any contribution paid to an eligible
28 nonprofit scholarship-funding organization before the date of
29 a determination of unconstitutionality or invalidity. Such
30 credit shall be allowed at such time and in such a manner as
31 if a determination of unconstitutionality or invalidity had
24
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1 not been made if nothing in this subsection by itself or in
2 combination with any other provision of law results in the
3 allowance of any credit to any taxpayer in excess of one
4 dollar of credit for each collar paid to an eligible nonprofit
5 scholarship-funding organization.
6 Section 3. Section 220.1875, Florida Statutes, is
7 created to read:
8 220.1875 Credits for contributions to nonprofit
9 scholarship-funding organizations; families of students
10 attending schools failing to make adequate progress.--
11 (1) PURPOSE.--The purpose of this section is to:
12 (a) Ensure that, while the state is implementing a
13 multiyear, comprehensive strategic program to facilitate the
14 improvement of schools that are failing to make adequate
15 progress based on school performance grading categories,
16 students attending failing schools are not denied the
17 opportunity to gain the knowledge and skills necessary for
18 postsecondary education, a career education, or the world of
19 work.
20 (b) Enable the state to fulfill the responsibility, as
21 articulated by voters in 1998 through an amendment to s. 1,
22 Art. IX of the State Constitution, to make education a
23 paramount duty of the state.
24 (c) Complement the constitutional requirement to
25 provide a uniform, efficient, safe, secure, and high-quality
26 system of free public schools by providing educational
27 opportunities to students attending failing public schools
28 without impeding the ability of those schools to improve.
29 (d) Encourage private, voluntary contributions to
30 nonprofit scholarship-funding organizations.
31 (2) DEFINITIONS.--As used in this section, the term:
25
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1 (a) "Department" means the Department of Revenue.
2 (b) "Eligible contribution" means a monetary
3 contribution from a taxpayer, subject to the restrictions
4 provided in this section, to an eligible nonprofit
5 scholarship-funding organization. The taxpayer making the
6 contribution may not designate a specific child as the
7 beneficiary of the contribution. The taxpayer may not
8 contribute more than $5 million to any single eligible
9 nonprofit scholarship-funding organization.
10 (c) "Eligible nonpublic school" means a nonpublic
11 school located in Florida which offers an education to
12 students in any grades K-12 and meets the requirements in
13 subsection (9).
14 (d) "Eligible nonprofit scholarship-funding
15 organization" means a charitable organization as defined in s.
16 220.187(2)(c) which is exempt from federal income tax pursuant
17 to s. 501(c)(3) of the Internal Revenue Code and complies with
18 the provisions of subsection (5). An eligible nonprofit
19 scholarship-funding organization that is authorized to provide
20 scholarships under s. 220.187 may, subject to approval by the
21 Department of Education, be authorized to provide scholarships
22 under this section.
23 (e) "Qualified student" means a student who:
24 1. Has spent the prior school year in attendance at a
25 public school that has been designated under s. 1008.34 as
26 performance grade category "F," failing to make adequate
27 progress, and that has had 2 school years in a 4-year period
28 of such low performance, and the student's attendance occurred
29 during a school year in which such designation was in effect;
30 2. Has been in attendance elsewhere in the public
31 school system and has been assigned to such school for the
26
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1 next school year; or
2 3. Is entering kindergarten or first grade and has
3 been notified that the student has been assigned to such
4 school for the next school year.
5 (f) "Nonqualified student" means a student who is not
6 eligible for a scholarship while he or she is:
7 1. Enrolled in a school operating for the purpose of
8 providing educational services to youth in Department of
9 Juvenile Justice commitment programs;
10 2. Receiving a scholarship from another eligible
11 nonprofit scholarship-funding organization;
12 3. Receiving an educational scholarship pursuant to
13 chapter 1002;
14 4. Participating in a home education program as
15 defined in s. 1002.01(1);
16 5. Participating in a private tutoring program
17 pursuant to s. 1002.43;
18 6. Participating in a virtual school, correspondence
19 school, or distance learning program that receives state
20 funding pursuant to the student's participation unless the
21 participation is limited to no more than two courses per
22 school year; or
23 7. Enrolled in the Florida School for the Deaf and the
24 Blind.
25 (g) "Owner or operator" includes:
26 1. An owner, president, officer, or director of an
27 eligible nonprofit scholarship-funding organization or a
28 person who has equivalent decisionmaking authority over an
29 eligible nonprofit scholarship-funding organization.
30 2. An owner, operator, superintendent, or principal of
31 an eligible private school or a person who has equivalent
27
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1 decisionmaking authority over an eligible private school.
2 (3) SCHOOL DISTRICT OBLIGATIONS.--
3 (a) A school district shall, for each student enrolled
4 in or assigned to a school which has been designated as
5 performance grade category "F" for 2 school years in a 4-year
6 period:
7 1. Timely notify the parent of the student as soon as
8 such designation is made of all options available pursuant to
9 this section;
10 2. Offer that student's parent an opportunity to
11 enroll the student in another public school within the
12 district which has been designated by the state pursuant to s.
13 1008.34 as a school performing higher than the school in which
14 the student is currently enrolled or to which the student has
15 been assigned, but not less than performance grade category
16 "C"; and
17 3. Inform that student's parent of the child's
18 eligibility to receive a scholarship under this section to
19 enroll the student in and transport the student to attend a
20 public school outside the district which has been designated
21 by the state pursuant to s. 1008.34 as a school performing
22 higher than that in which the student is currently enrolled or
23 to which the student has been assigned, but not less than
24 performance grade category "C," or to attend an eligible
25 nonpublic school.
26 (b) A higher-performing public school that has
27 available space in an adjacent school district shall accept
28 students qualified under this section and report the students
29 for purposes of the district's funding pursuant to the Florida
30 Education Finance Program.
31 (c) For students in the school district who are
28
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1 attending nonpublic schools under this section, the school
2 district shall provide locations and times to take all
3 statewide assessments required pursuant to s. 1008.22.
4 (d) Students with disabilities who are eligible to
5 receive services from the school district under federal or
6 state law, and who receive a scholarship under this section,
7 remain eligible to receive services from the school district
8 as provided by federal or state law.
9 (4) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX
10 CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--
11 (a) There is allowed a credit of 100 percent of an
12 eligible contribution against any tax due for a taxable year
13 under this chapter. However, such a credit may not exceed 75
14 percent of the tax due under this chapter for the taxable
15 year, after the application of any other allowable credits by
16 the taxpayer. However, at least 5 percent of the total
17 statewide amount authorized for the tax credit shall be
18 reserved for taxpayers who meet the definition of a small
19 business provided in s. 288.703(1) at the time of application.
20 The credit granted by this section shall be reduced by the
21 difference between the amount of federal corporate income tax,
22 taking into account the credit granted by this section, and
23 the amount of federal corporate income tax without application
24 of the credit granted by this section.
25 (b) The total amount of tax credits and carryforward
26 of tax credits which may be granted each state fiscal year
27 under this section is $5 million.
28 (c) A taxpayer who files a Florida consolidated return
29 as a member of an affiliated group pursuant to s. 220.131(1)
30 may be allowed the credit on a consolidated return basis;
31 however, the total credit taken by the affiliated group is
29
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1 subject to the limitation established under paragraph (a).
2 (5) OBLIGATIONS OF ELIGIBLE NONPROFIT
3 SCHOLARSHIP-FUNDING ORGANIZATIONS.--
4 (a) An eligible nonprofit scholarship-funding
5 organization shall provide scholarships, from eligible
6 contributions, to qualified students for:
7 1. Tuition and fees for a qualified student enrolled
8 in an eligible nonpublic school.
9 2. Transportation expenses to a Florida public school
10 that is located outside the district in which the qualified
11 student resides.
12 (b) For continuity of educational choice, an eligible
13 nonprofit scholarship-funding organization shall give priority
14 to qualified students who received a scholarship to attend an
15 eligible nonpublic school during the previous school year.
16 (c) The amount of a scholarship provided to any
17 qualified student for any single school year by all eligible
18 nonprofit scholarship-funding organizations from eligible
19 contributions may not exceed the following annual limits:
20 1. For qualified students who choose to attend an
21 eligible nonpublic school, the lesser of:
22 a. The student's tuition and fees to attend an
23 eligible nonpublic school; or
24 b. A calculated amount equivalent to the base student
25 allocation in the Florida Education Finance Program multiplied
26 by the appropriate cost factor for the educational program
27 that will be provided for the student in the district school
28 to which he or she is assigned, multiplied by the district
29 cost differential. In addition, the calculated amount shall
30 include the per-student share of instructional materials
31 funds, technology funds, and other categorical funds.
30
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1 2. For qualified students who choose to attend a
2 higher-performing public school that is located outside the
3 district in which the student resides, $500.
4 (d) The amount of an eligible contribution which may
5 be accepted by an eligible nonprofit scholarship-funding
6 organization is limited to the amount needed to provide
7 scholarships for qualified students which the organization has
8 identified and for which vacancies in eligible nonpublic
9 schools have been identified.
10 (e) An eligible nonprofit scholarship-funding
11 organization that receives an eligible contribution must spend
12 100 percent of the eligible contribution to provide
13 scholarships in the same state fiscal year in which the
14 contribution was received. No portion of eligible
15 contributions may be used for administrative expenses. All
16 interest accrued from contributions must be used for
17 scholarships.
18 (f) A nonprofit scholarship-funding organization must:
19 1. Provide a scholarship to an eligible student on
20 first-come, first-served basis unless the student qualified
21 for priority pursuant to paragraph (b);
22 2. Allow an eligible student to attend any eligible
23 private school; and
24 3. Allow a parent to transfer a scholarship during a
25 school year to any other eligible private school of the
26 parent's choice.
27 (g) Payment of the scholarship by the eligible
28 nonprofit scholarship-funding organization shall be by
29 individual warrant or check made payable to the student's
30 parent. If the parent chooses for his or her child to attend
31 an eligible nonpublic school, the warrant or check must be
31
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1 mailed by the eligible nonprofit scholarship-funding
2 organization to the nonpublic school of the parent's choice,
3 and the parent shall restrictively endorse the warrant or
4 check to the nonpublic school. An eligible nonprofit
5 scholarship-funding organization shall ensure that, upon
6 receipt of a scholarship warrant or check, the parent to whom
7 the warrant or check is made restrictively endorses the
8 warrant or check to the nonpublic school of the parent's
9 choice for deposit into the account of the nonpublic school.
10 (h) An eligible nonprofit scholarship-funding
11 organization must comply with the following background check
12 requirements:
13 1. All owners and operators of an eligible nonprofit
14 scholarship-funding organization are, upon employment or
15 engagement to provide services, subject to level 2 background
16 screening as provided under chapter 435. The fingerprints for
17 the background screening must be electronically submitted to
18 the Department of Law Enforcement and may be taken by an
19 authorized law enforcement agency or by an employee of the
20 eligible nonprofit scholarship-funding organization or a
21 private company who is trained to take fingerprints. However,
22 the complete set of fingerprints of an owner or operator may
23 not be taken by the owner or operator. The results of the
24 state and national criminal history check shall be provided to
25 the Department of Education for screening under chapter 435.
26 The cost of the background screening may be borne by the
27 eligible nonprofit scholarship-funding organization or the
28 owner or operator.
29 2. Every 5 years following employment or engagement to
30 provide services to or association with an eligible nonprofit
31 scholarship-funding organization, each owner or operator must
32
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1 meet level 2 screening standards as described in s. 435.04, at
2 which time the nonprofit scholarship-funding organization
3 shall request the Department of Law Enforcement to forward the
4 fingerprints to the Federal Bureau of Investigation for level
5 2 screening. If the fingerprints of an owner or operator are
6 not retained by the Department of Law Enforcement under
7 subparagraph 3., the owner or operator must electronically
8 file a complete set of fingerprints with the Department of Law
9 Enforcement. Upon submission of fingerprints for this purpose,
10 the eligible nonprofit scholarship-funding organization shall
11 request that the Department of Law Enforcement forward the
12 fingerprints to the Federal Bureau of Investigation for level
13 2 screening, and the fingerprints shall be retained by the
14 Department of Law Enforcement under subparagraph 3.
15 3. Beginning July 1, 2008, all fingerprints submitted
16 to the Department of Law Enforcement as required by this
17 paragraph must be retained by the Department of Law
18 Enforcement in a manner approved by rule and entered in the
19 statewide automated fingerprint identification system
20 authorized by s. 943.05(2)(b). The fingerprints must
21 thereafter be available for all purposes and uses authorized
22 for arrest fingerprint cards entered in the statewide
23 automated fingerprint identification system pursuant to
24 s.943.051.
25 4. Beginning July 1, 2008, the Department of Law
26 Enforcement shall search all arrest fingerprint cards received
27 under s. 943.051 against the fingerprints retained in the
28 statewide automated fingerprint identification system under
29 subparagraph 3. Any arrest record that is identified with an
30 owner's or operator's fingerprints must be reported to the
31 Department of Education. The Department of Education shall
33
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1 participate in this search process by paying an annual fee to
2 the Department of Law Enforcement and by informing the
3 Department of Law Enforcement of any change in the employment,
4 engagement, or association status of the owners or operators
5 whose fingerprints are retained under subparagraph 3. The
6 Department of Law Enforcement shall adopt a rule setting the
7 amount of the annual fee to be imposed upon the Department of
8 Education for performing these services and establishing the
9 procedures for the retention of owner and operator
10 fingerprints and the dissemination of search results. The fee
11 may be borne by the owner or operator of the nonprofit
12 scholarship-funding organization.
13 5. A nonprofit scholarship-funding organization whose
14 owner or operator fails the level 2 background screening is
15 not eligible to provide scholarships under this section.
16 6. A nonprofit scholarship-funding organization whose
17 owner or operator in the last 7 years has filed for personal
18 bankruptcy or corporate bankruptcy in a corporation of which
19 he or she owned more than 20 percent is not eligible to
20 provide scholarships under this section.
21 (i) An eligible nonprofit scholarship-funding
22 organization must not have an owner or operator who owns or
23 operates an eligible private school that is participating in
24 the scholarship program.
25 (j) An eligible nonprofit scholarship-funding
26 organization may not restrict or reserve scholarships for use
27 at a particular private school or provide scholarships to a
28 child of an owner or operator.
29 (k) An eligible nonprofit scholarship-funding
30 organization must:
31 1. Comply with the antidiscrimination provisions of 42
34
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1 U.S.C. s. 2000d.
2 2. Maintain separate accounts for scholarship funds
3 and operating funds.
4 3. Provide to the Auditor General and the Department
5 of Education an annual financial and compliance audit of its
6 accounts and records conducted by an independent certified
7 public accountant and in accordance with rules adopted by the
8 Auditor General. The audit must be conducted in compliance
9 with generally accepted auditing standards and must include a
10 report of financial statements presented in accordance with
11 generally accepted accounting principles set forth by the
12 American Institute of Certified Public Accountants for
13 not-for-profit organizations and a determination of compliance
14 with the statutory eligibility and expenditure requirements
15 set forth in this section. Audits must be provided to the
16 Auditor General and the Department of Education within 180
17 days after completion of the eligible nonprofit
18 scholarship-funding organization's fiscal year.
19 4. Prepare and submit quarterly reports to the
20 Department of Education pursuant to this section. In addition,
21 an eligible nonprofit scholarship-funding organization must
22 submit in a timely manner any information requested by the
23 Department of Education relating to the scholarship program.
24
25 Any and all information and documentation provided to the
26 Department of Education and the Auditor General relating to
27 the identity of a taxpayer that provides an eligible
28 contribution under this section shall remain confidential at
29 all times in accordance with s. 213.053.
30 (6) PARENT OBLIGATIONS.--As a condition for
31 scholarship payment pursuant to paragraph (5)(g), if the
35
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1 parent chooses for his or her child to attend an eligible
2 nonpublic school, the parent must:
3 (a) Obtain acceptance for admission of the student to
4 an eligible nonpublic school and inform the child's school
5 district within 15 days after receiving acceptance;
6 (b) Comply fully with the nonpublic school's
7 parental-involvement requirements, unless excused by the
8 school for illness or other good cause; and
9 (c) Ensure that the student receiving a scholarship
10 under this section takes all statewide assessments required
11 pursuant to s. 1008.22.
12 (d) Upon receipt of a scholarship warrant from the
13 eligible nonprofit scholarship-funding organization,
14 restrictively endorse the warrant to the private school for
15 deposit into the account of the private school. The parent may
16 not designate any entity or individual associated with the
17 participating private school as the parent's attorney in fact
18 to endorse a scholarship warrant. A participant who fails to
19 comply with this paragraph forfeits the scholarship.
20 (7) STUDENT OBLIGATIONS.--As a condition for
21 scholarship payment pursuant to paragraph (5)(g), if the
22 parent chooses for his or her child to attend an eligible
23 nonpublic school, the student must remain in attendance
24 throughout the school year, unless excused by the school for
25 illness or other good cause, and must comply fully with the
26 school's code of conduct.
27 (8) DURATION OF SCHOLARSHIP.--
28 (a) For purposes of continuity of educational choice,
29 a scholarship granted under this section shall remain in force
30 until the student returns to the pubic school to which the
31 student was originally assigned, or:
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1 1. If the student is in grades kindergarten through
2 five, until the student matriculates to the sixth grade and
3 the public middle school to which the student is assigned is
4 an accredited school that has a performance grade category
5 designation of "C" or better;
6 2. If the student is in grades six through eight,
7 until the student matriculates to high school and the public
8 high school to which the student is assigned is an accredited
9 school that has a performance grade category designation of
10 "C" or better.
11
12 At any time upon reasonable notice to the Department of
13 Education and the school district, the student's parent may
14 remove the student from the nonpublic school and place the
15 student in a public school, as provided in subparagraph
16 (3)(a)2.
17 (b) A school from which a student transfers using a
18 scholarship under this section may continue to report the
19 student for the purpose of the district's funding pursuant to
20 the Florida Education Finance Program for the remainder of the
21 period during which the student would have attended that
22 school. The district shall provide the funding associated
23 with that student directly to the respective public school.
24 The school may not report the student under this paragraph
25 beyond the period after which the student would have
26 matriculated to another school.
27 (9) ELIGIBLE NONPUBLIC SCHOOL OBLIGATIONS.--An
28 eligible nonpublic school must:
29 (a) Notify the Department of Education, the school
30 district in whose service area the school is located, and all
31 eligible nonprofit scholarship funding organizations of its
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1 intent to participate in the program under this section by May
2 1 of the school year preceding the school year in which it
3 intends to participate. The notice must specify the grade
4 levels and services that the private school has available for
5 qualified students under this section.
6 (b) Accept scholarship students on an entirely random
7 and religious-neutral basis without regard to the student's
8 past academic history; however, the nonpublic school may give
9 preference in accepting applications to siblings of students
10 who have already been accepted on a random and
11 religious-neutral basis.
12 (c) Be subject to the instruction, curriculum, and
13 attendance criteria adopted by an appropriate nonpublic school
14 accrediting body. The nonpublic school must furnish a school
15 profile that includes student performance.
16 (d) Accept as full tuition and fees the amount
17 provided by the state nonprofit scholarship-funding
18 organization for each student.
19 (e) Agree not to compel any student attending the
20 private school under this section to profess a specific
21 ideological belief, to pray, or to worship.
22 (f) Adhere to the tenets of its published disciplinary
23 procedures prior to the expulsion of any student attending the
24 private school under this section.
25 (g) Comply with all requirements for private schools
26 participating in state school choice scholarship programs
27 pursuant to s. 1002.421.
28 (h) Provide to the eligible nonprofit
29 scholarship-funding organization, upon request, all
30 documentation required for the student's participation,
31 including the private school's and student's fee schedules.
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1 (i) Be academically accountable to the parent for
2 meeting the educational needs of the student by, at a minimum,
3 annually providing to the parent a written explanation of the
4 student's progress. A participating private school must report
5 a student's scores to the parent and to the independent
6 research organization selected by the Department of Education
7 as described in s. 220.187(9)(j).
8 (j) Employ or contract with teachers who have regular
9 and direct contact with each student receiving a scholarship
10 under this section at the school's physical location.
11
12 The inability of a private school to meet the requirements of
13 this subsection constitutes a basis for the ineligibility of
14 the private school to participate in the scholarship program
15 as determined by the Department of Education.
16 (10) ADMINISTRATION; RULES.--
17 (a) If the credit granted pursuant to this section is
18 not fully used in any one year because of insufficient tax
19 liability on the part of the corporation, the unused amount
20 may be carried forward for a period not to exceed 3 years;
21 however, any taxpayer that seeks to carry forward an unused
22 amount of tax credit must submit an application for allocation
23 of tax credits or carryforward credits as required in
24 paragraph (d) in the year that the taxpayer intends to use the
25 carryforward. The total amount of tax credits and carryforward
26 of tax credits granted each state fiscal year under this
27 section is $5 million. A taxpayer may not convey, assign, or
28 transfer the credit authorized by this section to another
29 entity unless all of the assets of the taxpayer are conveyed,
30 assigned, or transferred in the same transaction.
31 (b) An application for a tax credit pursuant to this
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1 section shall be submitted to the department on forms
2 established by rule of the department.
3 (c) The department and the Department of Education
4 shall develop a cooperative agreement to assist in the
5 administration of this section.
6 (d) The Department of Education shall be responsible
7 for annually submitting, by March 15, to the department a list
8 of eligible nonprofit scholarship-funding organizations that
9 meet the requirements of paragraph (2)(d) and for monitoring
10 eligibility of nonprofit scholarship-funding organizations
11 that meet the requirements of paragraph (2)(d), eligibility of
12 nonpublic schools that meet the requirements of paragraph
13 (2)(c), and eligibility of expenditures under this section as
14 provided in subsection (5). The Department of Education shall:
15 1. Annually verify the eligibility of nonprofit
16 scholarship-funding organizations that meet the requirements
17 of paragraph (2)(d).
18 2. Annually verify the eligibility of private schools
19 that meet the requirements of subsection (9).
20 3. Annually verify the eligibility of expenditures as
21 provided in paragraph (5)(a) using the audit required by
22 paragraph (5)(k).
23 4. Establish a process by which individuals may notify
24 the Department of Education of any violation by a parent,
25 private school, or school district of state laws relating to
26 program participation. The Department of Education shall
27 conduct an inquiry of any written complaint of a violation of
28 this section, or make a referral to the appropriate agency for
29 an investigation, if the complaint is signed by the
30 complainant and is legally sufficient. A complaint is legally
31 sufficient if it contains ultimate facts that show that a
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1 violation of this section or any rule adopted by the State
2 Board of Education has occurred. In order to determine legal
3 sufficiency, the Department of Education may require
4 supporting information or documentation from the complainant.
5 A department inquiry is not subject to the requirements of
6 chapter 120.
7 5. Require an annual, notarized, sworn compliance
8 statement by participating private schools certifying
9 compliance with state laws and shall retain such records.
10 6. Cross-check the list of participating scholarship
11 students with the public school enrollment lists to avoid
12 duplication.
13 7. Provide participating private schools with
14 information related to the independent research organization
15 selected pursuant to s. 220.187(9)(j) to which participating
16 private schools must report the scores of participating
17 students on the statewide assessments required under this
18 section. The independent research organization selected
19 pursuant to s. 220.187(9)(j) must annually report to the
20 Department of Education on the year-to-year improvements of
21 participating students under this section. The independent
22 research organization must analyze and report student
23 performance data in a manner that protects the rights of
24 students and parents as mandated in 20 U.S.C. s. 1232g, the
25 Family Educational Rights and Privacy Act, and must not
26 disaggregate data to a level that will disclose the academic
27 level of individual students or of individual schools. To the
28 extent possible, the independent research organization must
29 accumulate historical performance data on students from the
30 Department of Education and private schools to describe
31 baseline performance and to conduct longitudinal studies. To
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1 minimize costs and reduce time required for third-party
2 analysis and evaluation, the Department of Education shall
3 conduct analyses of matched students from public school
4 assessment data and calculate control group learning gains
5 using an agreed-upon methodology outlined in the contract with
6 the third-party evaluator. The sharing of student data must be
7 in accordance with requirements of 20 U.S.C. s. 1232g, the
8 Family Educational Rights and Privacy Act, and shall be for
9 the sole purpose of conducting the evaluation. All parties
10 must preserve the confidentiality of such information as
11 required by law.
12 8. Notify an eligible nonprofit scholarship-funding
13 organization of any of the organization's identified students
14 who are receiving educational scholarships pursuant to chapter
15 1002.
16 9. Notify an eligible nonprofit scholarship-funding
17 organization of any of the organization's identified students
18 who are receiving corporate income tax credit scholarships
19 from other eligible nonprofit scholarship-funding
20 organizations.
21 10. Require quarterly reports by an eligible nonprofit
22 scholarship-funding organization regarding the number of
23 students participating in the scholarship program, the private
24 schools at which the students are enrolled, and other
25 information deemed necessary by the Department of Education.
26 11.a. Conduct random site visits to private schools
27 participating in this program. The purpose of the site visits
28 is solely to verify the information reported by the schools
29 concerning the enrollment and attendance of students, the
30 credentials of teachers, background screening of teachers, and
31 teachers' fingerprinting results. The Department of Education
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1 may not make more than seven random site visits each year and
2 may not make more than one random site visit each year to the
3 same private school.
4 b. Annually, by December 15, report to the Governor,
5 the President of the Senate, and the Speaker of the House of
6 Representatives the Department of Education's actions with
7 respect to implementing accountability in the scholarship
8 program under this section and s. 1002.421, any substantiated
9 allegations or violations of law or rule by an eligible
10 private school under this program concerning the enrollment
11 and attendance of students, the credentials of teachers,
12 background screening of teachers, and teachers' fingerprinting
13 results and the corrective action taken by the Department of
14 Education.
15 (e)1. The Commissioner of Education shall deny,
16 suspend, or revoke a private school's participation in the
17 scholarship program if it is determined that the private
18 school has failed to comply with the provisions of this
19 section. However, in instances in which the noncompliance is
20 correctable within a reasonable amount of time and in which
21 the health, safety, or welfare of the students is not
22 threatened, the commissioner may issue a notice of
23 noncompliance that shall provide the private school with a
24 timeframe within which to provide evidence of compliance prior
25 to taking action to suspend or revoke the private school's
26 participation in the scholarship program.
27 2. The commissioner's determination is subject to the
28 following:
29 a. If the commissioner intends to deny, suspend, or
30 revoke a private school's participation in the scholarship
31 program, the Department of Education shall notify the private
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1 school of such proposed action in writing by certified mail
2 and regular mail to the private school's address of record
3 with the Department of Education. The notification shall
4 include the reasons for the proposed action and notice of the
5 timelines and procedures set forth in this paragraph.
6 b. The private school that is adversely affected by
7 the proposed action shall have 15 days from receipt of the
8 notice of proposed action to file with the Department of
9 Education's agency clerk a request for a proceeding pursuant
10 to ss. 120.569 and 120.57. If the private school is entitled
11 to a hearing under s. 120.57(1), the Department of Education
12 shall forward the request to the Division of Administrative
13 Hearings.
14 c. Upon receipt of a request referred pursuant to this
15 paragraph, the director of the Division of Administrative
16 Hearings shall expedite the hearing and assign an
17 administrative law judge who shall commence a hearing within
18 30 days after the receipt of the formal written request by the
19 division and enter a recommended order within 30 days after
20 the hearing or within 30 days after receipt of the hearing
21 transcript, whichever is later. Each party shall be allowed 10
22 days in which to submit written exceptions to the recommended
23 order. A final order shall be entered by the agency within 30
24 days after the entry of a recommended order. The provisions of
25 this sub-subparagraph may be waived upon stipulation by all
26 parties.
27 3. The commissioner may immediately suspend payment of
28 scholarship funds if it is determined that there is probable
29 cause to believe that there is:
30 a. An imminent threat to the health, safety, and
31 welfare of the students; or
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1 b. Fraudulent activity on the part of the private
2 school. Notwithstanding s. 1002.22(3), in incidents of alleged
3 fraudulent activity pursuant to this section, the Department
4 of Education's Office of Inspector General is authorized to
5 release personally identifiable records or reports of students
6 to the following persons or organizations:
7 (I) A court of competent jurisdiction in compliance
8 with an order of that court or the attorney of record in
9 accordance with a lawfully issued subpoena, consistent with
10 the Family Educational Rights and Privacy Act, 20 U.S.C. s.
11 1232g.
12 (II) A person or entity authorized by a court of
13 competent jurisdiction in compliance with an order of that
14 court or the attorney of record pursuant to a lawfully issued
15 subpoena, consistent with the Family Educational Rights and
16 Privacy Act, 20 U.S.C. s. 1232g.
17 (III) Any person, entity, or authority issuing a
18 subpoena for law enforcement purposes when the court or other
19 issuing agency has ordered that the existence or the contents
20 of the subpoena or the information furnished in response to
21 the subpoena not be disclosed, consistent with the Family
22 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g, and 34
23 C.F.R. s. 99.31.
24
25 The commissioner's order suspending payment pursuant to this
26 paragraph may be appealed pursuant to the same procedures and
27 timelines as the notice of proposed action set forth in
28 subparagraph (2).
29 (f) The department shall adopt rules pursuant to ss.
30 120.536(1) and 120.54 as necessary to administer this section,
31 including rules establishing application forms and procedures
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1 and governing the allocation of tax credits and carryforward
2 credits under this section on a first-come, first-served
3 basis.
4 (g) The State Board of Education shall adopt rules
5 pursuant to ss. 120.536(1) and 120.54 as necessary to
6 determine the eligibility of nonprofit scholarship-funding
7 organizations as defined in paragraph (2)(d) and according to
8 the provisions of subsection (5) and identify qualified
9 students as defined in paragraph (2)(e).
10 (11) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--
11 (a) All eligible contributions received by an eligible
12 nonprofit scholarship-funding organization shall be deposited
13 in a manner consistent with s. 17.57(2).
14 (b) A nonprofit scholarship-funding organization that
15 is authorized to receive donations and distribute scholarships
16 under this section and s. 220.187 shall account for donations
17 and scholarships separately by each tax credit program. If,
18 in a single fiscal year, the amount of donations available for
19 distribution as scholarships in one program exceeds the demand
20 for scholarships under that program for that fiscal year, the
21 organization may, with approval from the Department of
22 Education, apply those surplus funds to meet demand in the
23 other program.
24 Section 4. Paragraph (z) is added to subsection (8) of
25 section 213.053, Florida Statutes, to read:
26 213.053 Confidentiality and information sharing.--
27 (8) Notwithstanding any other provision of this
28 section, the department may provide:
29 (z) Information relative to s. 220.1875 to the
30 Department of Education in the conduct of its official
31 business.
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1
2 Disclosure of information under this subsection shall be
3 pursuant to a written agreement between the executive director
4 and the agency. Such agencies, governmental or
5 nongovernmental, shall be bound by the same requirements of
6 confidentiality as the Department of Revenue. Breach of
7 confidentiality is a misdemeanor of the first degree,
8 punishable as provided by s. 775.082 or s. 775.083.
9 Section 5. Subsection (8) of section 220.02, Florida
10 Statutes, is amended to read:
11 220.02 Legislative intent.--
12 (8) It is the intent of the Legislature that credits
13 against either the corporate income tax or the franchise tax
14 be applied in the following order: those enumerated in s.
15 631.828, those enumerated in s. 220.191, those enumerated in
16 s. 220.181, those enumerated in s. 220.183, those enumerated
17 in s. 220.182, those enumerated in s. 220.1895, those
18 enumerated in s. 221.02, those enumerated in s. 220.184, those
19 enumerated in s. 220.186, those enumerated in s. 220.1845,
20 those enumerated in s. 220.19, those enumerated in s. 220.185,
21 those enumerated in s. 220.187, those enumerated in s.
22 220.1875, those enumerated in s. 220.192, and those enumerated
23 in s. 220.193.
24 Section 6. Paragraph (a) of subsection (1) of section
25 220.13, Florida Statutes, is amended to read:
26 220.13 "Adjusted federal income" defined.--
27 (1) The term "adjusted federal income" means an amount
28 equal to the taxpayer's taxable income as defined in
29 subsection (2), or such taxable income of more than one
30 taxpayer as provided in s. 220.131, for the taxable year,
31 adjusted as follows:
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1 (a) Additions.--There shall be added to such taxable
2 income:
3 1. The amount of any tax upon or measured by income,
4 excluding taxes based on gross receipts or revenues, paid or
5 accrued as a liability to the District of Columbia or any
6 state of the United States which is deductible from gross
7 income in the computation of taxable income for the taxable
8 year.
9 2. The amount of interest which is excluded from
10 taxable income under s. 103(a) of the Internal Revenue Code or
11 any other federal law, less the associated expenses disallowed
12 in the computation of taxable income under s. 265 of the
13 Internal Revenue Code or any other law, excluding 60 percent
14 of any amounts included in alternative minimum taxable income,
15 as defined in s. 55(b)(2) of the Internal Revenue Code, if the
16 taxpayer pays tax under s. 220.11(3).
17 3. In the case of a regulated investment company or
18 real estate investment trust, an amount equal to the excess of
19 the net long-term capital gain for the taxable year over the
20 amount of the capital gain dividends attributable to the
21 taxable year.
22 4. That portion of the wages or salaries paid or
23 incurred for the taxable year which is equal to the amount of
24 the credit allowable for the taxable year under s. 220.181.
25 This subparagraph shall expire on the date specified in s.
26 290.016 for the expiration of the Florida Enterprise Zone Act.
27 5. That portion of the ad valorem school taxes paid or
28 incurred for the taxable year which is equal to the amount of
29 the credit allowable for the taxable year under s. 220.182.
30 This subparagraph shall expire on the date specified in s.
31 290.016 for the expiration of the Florida Enterprise Zone Act.
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1 6. The amount of emergency excise tax paid or accrued
2 as a liability to this state under chapter 221 which tax is
3 deductible from gross income in the computation of taxable
4 income for the taxable year.
5 7. That portion of assessments to fund a guaranty
6 association incurred for the taxable year which is equal to
7 the amount of the credit allowable for the taxable year.
8 8. In the case of a nonprofit corporation which holds
9 a pari-mutuel permit and which is exempt from federal income
10 tax as a farmers' cooperative, an amount equal to the excess
11 of the gross income attributable to the pari-mutuel operations
12 over the attributable expenses for the taxable year.
13 9. The amount taken as a credit for the taxable year
14 under s. 220.1895.
15 10. Up to nine percent of the eligible basis of any
16 designated project which is equal to the credit allowable for
17 the taxable year under s. 220.185.
18 11. The amount taken as a credit for the taxable year
19 under s. 220.187.
20 12. The amount taken as a credit for the taxable year
21 under s. 220.1875.
22 13.12. The amount taken as a credit for the taxable
23 year under s. 220.192.
24 14.13. The amount taken as a credit for the taxable
25 year under s. 220.193.
26 Section 7. Section 220.701, Florida Statutes, is
27 amended to read:
28 220.701 Collection authority.--The department shall
29 collect the taxes imposed by this chapter and shall pay all
30 moneys received by it into the Corporate Income Tax Trust Fund
31 created under s. 220.7015. Unencumbered balances in this trust
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1 fund shall be transferred monthly into the General Revenue
2 Fund of the state. However, such transfers shall be expended
3 exclusively on programs that are consistent with the uses
4 established for the Corporate Income Tax Trust Fund and that
5 are specifically identified in the General Appropriations Act.
6 Section 8. Subsection (13) of section 1001.10, Florida
7 Statutes, is amended to read:
8 1001.10 Commissioner of Education; general powers and
9 duties.--The Commissioner of Education is the chief
10 educational officer of the state and the sole custodian of the
11 K-20 data warehouse, and is responsible for giving full
12 assistance to the State Board of Education in enforcing
13 compliance with the mission and goals of the seamless K-20
14 education system. To facilitate innovative practices and to
15 allow local selection of educational methods, the State Board
16 of Education may authorize the commissioner to waive, upon the
17 request of a district school board, State Board of Education
18 rules that relate to district school instruction and school
19 operations, except those rules pertaining to civil rights, and
20 student health, safety, and welfare. The Commissioner of
21 Education is not authorized to grant waivers for any
22 provisions in rule pertaining to the allocation and
23 appropriation of state and local funds for public education;
24 the election, compensation, and organization of school board
25 members and superintendents; graduation and state
26 accountability standards; financial reporting requirements;
27 reporting of out-of-field teaching assignments under s.
28 1012.42; public meetings; public records; or due process
29 hearings governed by chapter 120. No later than January 1 of
30 each year, the commissioner shall report to the Legislature
31 and the State Board of Education all approved waiver requests
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1 in the preceding year. Additionally, the commissioner has the
2 following general powers and duties:
3 (13) To prepare and publish annually reports giving
4 statistics and other useful information pertaining to the tax
5 credit programs under ss. 220.187 and 220.1875 Opportunity
6 Scholarship Program.
7
8 The commissioner's office shall operate all statewide
9 functions necessary to support the State Board of Education
10 and the K-20 education system, including strategic planning
11 and budget development, general administration, and assessment
12 and accountability.
13 Section 9. Subsection (18) of section 1001.42, Florida
14 Statutes, is amended to read:
15 1001.42 Powers and duties of district school
16 board.--The district school board, acting as a board, shall
17 exercise all powers and perform all duties listed below:
18 (18) CORPORATE INCOME TAX CREDIT SCHOLARSHIP PROGRAM;
19 FAMILIES OF STUDENTS ATTENDING FAILING SCHOOLS OPPORTUNITY
20 SCHOLARSHIPS.--Adopt policies allowing students attending
21 schools that have been designated with a grade of "F," failing
22 to make adequate progress, for 2 school years in a 4-year
23 period to attend a higher performing public school in the same
24 district or an adjoining district or be granted a state
25 opportunity scholarship to transport the student to a public
26 school in an adjoining district or a scholarship to attend a
27 private school, in conformance with s. 220.1875 s. 1002.38 and
28 State Board of Education rule.
29 Section 10. Subsection (6) of section 1002.20, Florida
30 Statutes, is amended to read:
31 1002.20 K-12 student and parent rights.--Parents of
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1 public school students must receive accurate and timely
2 information regarding their child's academic progress and must
3 be informed of ways they can help their child to succeed in
4 school. K-12 students and their parents are afforded numerous
5 statutory rights including, but not limited to, the following:
6 (6) EDUCATIONAL CHOICE.--
7 (a) Public school choices.--Parents of public school
8 students may seek whatever public school choice options that
9 are applicable to their students and are available to students
10 in their school districts. These options may include
11 controlled open enrollment, lab schools, charter schools,
12 charter technical career centers, magnet schools, alternative
13 schools, special programs, advanced placement, dual
14 enrollment, International Baccalaureate, International General
15 Certificate of Secondary Education (pre-AICE), Advanced
16 International Certificate of Education, early admissions,
17 credit by examination or demonstration of competency, the New
18 World School of the Arts, the Florida School for the Deaf and
19 the Blind, and the Florida Virtual School. These options may
20 also include the public school choice options of the corporate
21 income tax credit scholarship programs Opportunity Scholarship
22 Program and the McKay Scholarships for Students with
23 Disabilities Program.
24 (b) Private school choices.--Parents of public school
25 students may seek private school choice options under certain
26 programs.
27 1. Under the corporate income tax credit scholarship
28 program for families of students attending schools failing to
29 make adequate progress Opportunity Scholarship Program, the
30 parent of a student in a failing public school may seek a
31 request and receive an opportunity scholarship from an
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1 eligible nonprofit scholarship-funding organization for the
2 student to attend a private school in accordance with s.
3 220.1875 the provisions of s. 1002.38.
4 2. Under the McKay Scholarships for Students with
5 Disabilities Program, the parent of a public school student
6 with a disability who is dissatisfied with the student's
7 progress may request and receive a McKay Scholarship for the
8 student to attend a private school in accordance with the
9 provisions of s. 1002.39.
10 3. Under the corporate income tax credit scholarship
11 program for families that have limited financial resources,
12 the parent of a student who qualifies for free or
13 reduced-price school lunch may seek a scholarship from an
14 eligible nonprofit scholarship-funding organization for the
15 student to attend a private school in accordance with the
16 provisions of s. 220.187.
17 (c) Home education.--The parent of a student may
18 choose to place the student in a home education program in
19 accordance with the provisions of s. 1002.41.
20 (d) Private tutoring.--The parent of a student may
21 choose to place the student in a private tutoring program in
22 accordance with the provisions of s. 1002.43(1).
23 Section 11. Section 1002.38, Florida Statutes, is
24 repealed.
25 Section 12. Section 1002.39, Florida Statutes, is
26 amended to read:
27 1002.39 The John M. McKay Scholarships for Students
28 with Disabilities Program.--There is established a program
29 that is separate and distinct from the Opportunity Scholarship
30 Program and is named the John M. McKay Scholarships for
31 Students with Disabilities Program.
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1 (1) THE JOHN M. MCKAY SCHOLARSHIPS FOR STUDENTS WITH
2 DISABILITIES PROGRAM.--The John M. McKay Scholarships for
3 Students with Disabilities Program is established to provide
4 the option to attend a public school other than the one to
5 which assigned, or to provide a scholarship to a private
6 school of choice, for students with disabilities for whom an
7 individual education plan has been written in accordance with
8 rules of the State Board of Education. Students with
9 disabilities include K-12 students who are documented as
10 having a mental handicap, including trainable, profound, or
11 educable; a speech or language impairment; a hearing
12 impairment, including deafness; a visual impairment, including
13 blindness; a dual sensory impairment; a physical impairment; a
14 serious emotional disturbance, including an emotional
15 handicap; a specific learning disability, including, but not
16 limited to, dyslexia, dyscalculia, or developmental aphasia; a
17 traumatic brain injury; or autism.
18 (2) JOHN M. MCKAY SCHOLARSHIP ELIGIBILITY.--The parent
19 of a public school student with a disability who is
20 dissatisfied with the student's progress may request and
21 receive from the state a John M. McKay Scholarship for the
22 child to enroll in and attend a private school in accordance
23 with this section if:
24 (a) The student has spent the prior school year in
25 attendance at a Florida public school or the Florida School
26 for the Deaf and the Blind. Prior school year in attendance
27 means that the student was:
28 1. Enrolled and reported by a school district for
29 funding during the preceding October and February Florida
30 Education Finance Program surveys in kindergarten through
31 grade 12, which shall include time spent in a Department of
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1 Juvenile Justice commitment program if funded under the
2 Florida Education Finance Program;
3 2. Enrolled and reported by the Florida School for the
4 Deaf and the Blind during the preceding October and February
5 student membership surveys in kindergarten through grade 12;
6 or
7 3. Enrolled and reported by a school district for
8 funding during the preceding October and February Florida
9 Education Finance Program surveys, was at least 4 years old
10 when so enrolled and reported, and was eligible for services
11 under s. 1003.21(1)(e).
12
13 However, a dependent child of a member of the United States
14 Armed Forces who transfers to a school in this state from out
15 of state or from a foreign country pursuant to a parent's
16 permanent change of station orders is exempt from this
17 paragraph but must meet all other eligibility requirements to
18 participate in the program.
19 (b) The parent has obtained acceptance for admission
20 of the student to a private school that is eligible for the
21 program under subsection (8) and has requested from the
22 department a scholarship at least 60 days prior to the date of
23 the first scholarship payment. The request must be through a
24 communication directly to the department in a manner that
25 creates a written or electronic record of the request and the
26 date of receipt of the request. The Department of Education
27 must notify the district of the parent's intent upon receipt
28 of the parent's request.
29 (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.--A student
30 is not eligible for a John M. McKay Scholarship while he or
31 she is:
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1 (a) Enrolled in a school operating for the purpose of
2 providing educational services to youth in Department of
3 Juvenile Justice commitment programs;
4 (b) Receiving a corporate income tax credit
5 scholarship under s. 220.187;
6 (c) Receiving an educational scholarship pursuant to
7 this chapter;
8 (d) Participating in a home education program as
9 defined in s. 1002.01(1);
10 (e) Participating in a private tutoring program
11 pursuant to s. 1002.43;
12 (f) Participating in a virtual school, correspondence
13 school, or distance learning program that receives state
14 funding pursuant to the student's participation unless the
15 participation is limited to no more than two courses per
16 school year;
17 (g) Enrolled in the Florida School for the Deaf and
18 the Blind; or
19 (h) Not having regular and direct contact with his or
20 her private school teachers at the school's physical location.
21 (4) TERM OF JOHN M. MCKAY SCHOLARSHIP.--
22 (a) For purposes of continuity of educational choice,
23 a John M. McKay Scholarship shall remain in force until the
24 student returns to a public school, graduates from high
25 school, or reaches the age of 22, whichever occurs first.
26 (b) Upon reasonable notice to the department and the
27 school district, the student's parent may remove the student
28 from the private school and place the student in a public
29 school in accordance with this section.
30 (c) Upon reasonable notice to the department, the
31 student's parent may move the student from one participating
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1 private school to another participating private school.
2 (5) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.--
3 (a)1. By April 1 of each year and within 10 days after
4 an individual education plan meeting, a school district shall
5 notify the parent of the student of all options available
6 pursuant to this section, inform the parent of the
7 availability of the department's telephone hotline and
8 Internet website for additional information on John M. McKay
9 Scholarships, and offer that student's parent an opportunity
10 to enroll the student in another public school within the
11 district.
12 2. The parent is not required to accept the offer of
13 enrolling in another public school in lieu of requesting a
14 John M. McKay Scholarship to a private school. However, if the
15 parent chooses the public school option, the student may
16 continue attending a public school chosen by the parent until
17 the student graduates from high school.
18 3. If the parent chooses a public school consistent
19 with the district school board's choice plan under s. 1002.31,
20 the school district shall provide transportation to the public
21 school selected by the parent. The parent is responsible to
22 provide transportation to a public school chosen that is not
23 consistent with the district school board's choice plan under
24 s. 1002.31.
25 (b)1. For a student with disabilities who does not
26 have a matrix of services under s. 1011.62(1)(e), the school
27 district must complete a matrix that assigns the student to
28 one of the levels of service as they existed prior to the
29 2000-2001 school year.
30 2.a. Within 10 school days after it receives
31 notification of a parent's request for a John M. McKay
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1 Scholarship, a school district must notify the student's
2 parent if the matrix of services has not been completed and
3 inform the parent that the district is required to complete
4 the matrix within 30 days after receiving notice of the
5 parent's request for a John M. McKay Scholarship. This notice
6 should include the required completion date for the matrix.
7 b. The school district must complete the matrix of
8 services for any student who is participating in the John M.
9 McKay Scholarships for Students with Disabilities Program and
10 must notify the department of the student's matrix level
11 within 30 days after receiving notification of a request to
12 participate in the scholarship program. The school district
13 must provide the student's parent with the student's matrix
14 level within 10 school days after its completion.
15 c. The department shall notify the private school of
16 the amount of the scholarship within 10 days after receiving
17 the school district's notification of the student's matrix
18 level.
19 d. A school district may change a matrix of services
20 only if the change is to correct a technical, typographical,
21 or calculation error.
22 (c) A school district shall provide notification to
23 parents of the availability of a reevaluation at least every 3
24 years of each student who receives a John M. McKay
25 Scholarship.
26 (d) If the parent chooses the private school option
27 and the student is accepted by the private school pending the
28 availability of a space for the student, the parent of the
29 student must notify the department 60 days prior to the first
30 scholarship payment and before entering the private school in
31 order to be eligible for the scholarship when a space becomes
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1 available for the student in the private school.
2 (e) The parent of a student may choose, as an
3 alternative, to enroll the student in and transport the
4 student to a public school in an adjacent school district
5 which has available space and has a program with the services
6 agreed to in the student's individual education plan already
7 in place, and that school district shall accept the student
8 and report the student for purposes of the district's funding
9 pursuant to the Florida Education Finance Program.
10 (f) For a student who participates in the John M.
11 McKay Scholarships for Students with Disabilities Program
12 whose parent requests that the student take the statewide
13 assessments under s. 1008.22, the district in which the
14 student attends private school shall provide locations and
15 times to take all statewide assessments.
16 (6) DEPARTMENT OF EDUCATION OBLIGATIONS.--The
17 department shall:
18 (a) Establish a toll-free hotline that provides
19 parents and private schools with information on participation
20 in the John M. McKay Scholarships for Students with
21 Disabilities Program.
22 (b) Annually verify the eligibility of private schools
23 that meet the requirements of subsection (8).
24 (c) Establish a process by which individuals may
25 notify the department of any violation by a parent, private
26 school, or school district of state laws relating to program
27 participation. The department shall conduct an inquiry of any
28 written complaint of a violation of this section, or make a
29 referral to the appropriate agency for an investigation, if
30 the complaint is signed by the complainant and is legally
31 sufficient. A complaint is legally sufficient if it contains
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1 ultimate facts that show that a violation of this section or
2 any rule adopted by the State Board of Education has occurred.
3 In order to determine legal sufficiency, the department may
4 require supporting information or documentation from the
5 complainant. A department inquiry is not subject to the
6 requirements of chapter 120.
7 (d) Require an annual, notarized, sworn compliance
8 statement by participating private schools certifying
9 compliance with state laws and shall retain such records.
10 (e) Cross-check the list of participating scholarship
11 students with the public school enrollment lists prior to each
12 scholarship payment to avoid duplication.
13 (f)1. Conduct random site visits to private schools
14 participating in the John M. McKay Scholarships for Students
15 with Disabilities Program. The purpose of the site visits is
16 solely to verify the information reported by the schools
17 concerning the enrollment and attendance of students, the
18 credentials of teachers, background screening of teachers, and
19 teachers' fingerprinting results, which information is
20 required by rules of the State Board of Education, subsection
21 (8), and s. 1002.421. The Department of Education may not make
22 more than three random site visits each year and may not make
23 more than one random site visit each year to the same private
24 school.
25 2. Annually, by December 15, report to the Governor,
26 the President of the Senate, and the Speaker of the House of
27 Representatives the Department of Education's actions with
28 respect to implementing accountability in the scholarship
29 program under this section and s. 1002.421, any substantiated
30 allegations or violations of law or rule by an eligible
31 private school under this program concerning the enrollment
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1 and attendance of students, the credentials of teachers,
2 background screening of teachers, and teachers' fingerprinting
3 results and the corrective action taken by the Department of
4 Education.
5 (7) COMMISSIONER OF EDUCATION AUTHORITY AND
6 OBLIGATIONS.--
7 (a) The Commissioner of Education shall deny, suspend,
8 or revoke a private school's participation in the scholarship
9 program if it is determined that the private school has failed
10 to comply with the provisions of this section. However, in
11 instances in which the noncompliance is correctable within a
12 reasonable amount of time and in which the health, safety, or
13 welfare of the students is not threatened, the commissioner
14 may issue a notice of noncompliance which shall provide the
15 private school with a timeframe within which to provide
16 evidence of compliance prior to taking action to suspend or
17 revoke the private school's participation in the scholarship
18 program.
19 (b) The commissioner's determination is subject to the
20 following:
21 1. If the commissioner intends to deny, suspend, or
22 revoke a private school's participation in the scholarship
23 program, the department shall notify the private school of
24 such proposed action in writing by certified mail and regular
25 mail to the private school's address of record with the
26 department. The notification shall include the reasons for the
27 proposed action and notice of the timelines and procedures set
28 forth in this paragraph.
29 2. The private school that is adversely affected by
30 the proposed action shall have 15 days from receipt of the
31 notice of proposed action to file with the department's agency
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1 clerk a request for a proceeding pursuant to ss. 120.569 and
2 120.57. If the private school is entitled to a hearing under
3 s. 120.57(1), the department shall forward the request to the
4 Division of Administrative Hearings.
5 3. Upon receipt of a request referred pursuant to this
6 paragraph, the director of the Division of Administrative
7 Hearings shall expedite the hearing and assign an
8 administrative law judge who shall commence a hearing within
9 30 days after the receipt of the formal written request by the
10 division and enter a recommended order within 30 days after
11 the hearing or within 30 days after receipt of the hearing
12 transcript, whichever is later. Each party shall be allowed 10
13 days in which to submit written exceptions to the recommended
14 order. A final order shall be entered by the agency within 30
15 days after the entry of a recommended order. The provisions of
16 this subparagraph may be waived upon stipulation by all
17 parties.
18 (c) The commissioner may immediately suspend payment
19 of scholarship funds if it is determined that there is
20 probable cause to believe that there is:
21 1. An imminent threat to the health, safety, or
22 welfare of the students; or
23 2. Fraudulent activity on the part of the private
24 school. Notwithstanding s. 1002.22(3), in incidents of alleged
25 fraudulent activity pursuant to this section, the Department
26 of Education's Office of Inspector General is authorized to
27 release personally identifiable records or reports of students
28 to the following persons or organizations:
29 a. A court of competent jurisdiction in compliance
30 with an order of that court or the attorney of record in
31 accordance with a lawfully issued subpoena, consistent with
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1 the Family Educational Rights and Privacy Act, 20 U.S.C. s.
2 1232g.
3 b. A person or entity authorized by a court of
4 competent jurisdiction in compliance with an order of that
5 court or the attorney of record pursuant to a lawfully issued
6 subpoena, consistent with the Family Educational Rights and
7 Privacy Act, 20 U.S.C. s. 1232g.
8 c. Any person, entity, or authority issuing a subpoena
9 for law enforcement purposes when the court or other issuing
10 agency has ordered that the existence or the contents of the
11 subpoena or the information furnished in response to the
12 subpoena not be disclosed, consistent with the Family
13 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g, and 34
14 C.F.R. s. 99.31.
15
16 The commissioner's order suspending payment pursuant to this
17 paragraph may be appealed pursuant to the same procedures and
18 timelines as the notice of proposed action set forth in
19 paragraph (b).
20 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.--To be
21 eligible to participate in the John M. McKay Scholarships for
22 Students with Disabilities Program, a private school may be
23 sectarian or nonsectarian and must:
24 (a) Comply with all requirements for private schools
25 participating in state school choice scholarship programs
26 pursuant to s. 1002.421.
27 (b) Provide to the department all documentation
28 required for a student's participation, including the private
29 school's and student's fee schedules, at least 30 days before
30 the first quarterly scholarship payment is made for the
31 student.
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1 (c) Be academically accountable to the parent for
2 meeting the educational needs of the student by:
3 1. At a minimum, annually providing to the parent a
4 written explanation of the student's progress.
5 2. Cooperating with the scholarship student whose
6 parent chooses to participate in the statewide assessments
7 pursuant to s. 1008.22.
8 (d) Maintain in this state a physical location where a
9 scholarship student regularly attends classes.
10
11 The inability of a private school to meet the requirements of
12 this subsection shall constitute a basis for the ineligibility
13 of the private school to participate in the scholarship
14 program as determined by the department.
15 (9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
16 PARTICIPATION.--A parent who applies for a John M. McKay
17 Scholarship is exercising his or her parental option to place
18 his or her child in a private school.
19 (a) The parent must select the private school and
20 apply for the admission of his or her child.
21 (b) The parent must have requested the scholarship at
22 least 60 days prior to the date of the first scholarship
23 payment.
24 (c) Any student participating in the John M. McKay
25 Scholarships for Students with Disabilities Program must
26 remain in attendance throughout the school year unless excused
27 by the school for illness or other good cause.
28 (d) Each parent and each student has an obligation to
29 the private school to comply with the private school's
30 published policies.
31 (e) If the parent requests that the student
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1 participating in the John M. McKay Scholarships for Students
2 with Disabilities Program take all statewide assessments
3 required pursuant to s. 1008.22, the parent is responsible for
4 transporting the student to the assessment site designated by
5 the school district.
6 (f) Upon receipt of a scholarship warrant, the parent
7 to whom the warrant is made must restrictively endorse the
8 warrant to the private school for deposit into the account of
9 the private school. The parent may not designate any entity or
10 individual associated with the participating private school as
11 the parent's attorney in fact to endorse a scholarship
12 warrant. A participant who fails to comply with this paragraph
13 forfeits the scholarship.
14 (10) JOHN M. MCKAY SCHOLARSHIP FUNDING AND PAYMENT.--
15 (a)1. The maximum scholarship granted for an eligible
16 student with disabilities shall be a calculated amount
17 equivalent to the base student allocation in the Florida
18 Education Finance Program multiplied by the appropriate cost
19 factor for the educational program that would have been
20 provided for the student in the district school to which he or
21 she was assigned, multiplied by the district cost
22 differential.
23 2. In addition, a share of the guaranteed allocation
24 for exceptional students shall be determined and added to the
25 calculated amount. The calculation shall be based on the
26 methodology and the data used to calculate the guaranteed
27 allocation for exceptional students for each district in
28 chapter 2000-166, Laws of Florida. Except as provided in
29 subparagraphs 3. and 4., the calculation shall be based on the
30 student's grade, matrix level of services, and the difference
31 between the 2000-2001 basic program and the appropriate level
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1 of services cost factor, multiplied by the 2000-2001 base
2 student allocation and the 2000-2001 district cost
3 differential for the sending district. Also, the calculated
4 amount shall include the per-student share of supplemental
5 academic instruction funds, instructional materials funds,
6 technology funds, and other categorical funds as provided for
7 such purposes in the General Appropriations Act.
8 3. The calculated scholarship amount for a student who
9 is eligible under subparagraph (2)(a)2. shall be calculated as
10 provided in subparagraphs 1. and 2. However, the calculation
11 shall be based on the school district in which the parent
12 resides at the time of the scholarship request.
13 4. Until the school district completes the matrix
14 required by paragraph (5)(b), the calculation shall be based
15 on the matrix that assigns the student to support level I of
16 service as it existed prior to the 2000-2001 school year. When
17 the school district completes the matrix, the amount of the
18 payment shall be adjusted as needed.
19 (b) The amount of the John M. McKay Scholarship shall
20 be the calculated amount or the amount of the private school's
21 tuition and fees, whichever is less. The amount of any
22 assessment fee required by the participating private school
23 may be paid from the total amount of the scholarship.
24 (c)1. The school district shall report all students
25 who are attending a private school under this program. The
26 students with disabilities attending private schools on John
27 M. McKay Scholarships shall be reported separately from other
28 students reported for purposes of the Florida Education
29 Finance Program.
30 2. For program participants who are eligible under
31 subparagraph (2)(a)2., the school district that is used as the
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1 basis for the calculation of the scholarship amount as
2 provided in subparagraph (a)3. shall:
3 a. Report to the department all such students who are
4 attending a private school under this program.
5 b. Be held harmless for such students from the
6 weighted enrollment ceiling for group 2 programs in s.
7 1011.62(1)(d)3.a. during the first school year in which the
8 students are reported.
9 (d) Following notification on July 1, September 1,
10 December 1, or February 1 of the number of program
11 participants, the department shall transfer, from General
12 Revenue funds only, the amount calculated under paragraph (b)
13 from the school district's total funding entitlement under the
14 Florida Education Finance Program and from authorized
15 categorical accounts to a separate account for the scholarship
16 program for quarterly disbursement to the parents of
17 participating students. Funds may not be transferred from any
18 funding provided to the Florida School for the Deaf and the
19 Blind for program participants who are eligible under
20 subparagraph (2)(a)2. For a student exiting a Department of
21 Juvenile Justice commitment program who chooses to participate
22 in the scholarship program, the amount of the John M. McKay
23 Scholarship calculated pursuant to paragraph (b) shall be
24 transferred from the school district in which the student last
25 attended a public school prior to commitment to the Department
26 of Juvenile Justice. When a student enters the scholarship
27 program, the department must receive all documentation
28 required for the student's participation, including the
29 private school's and student's fee schedules, at least 30 days
30 before the first quarterly scholarship payment is made for the
31 student.
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1 (e) Upon notification by the department that it has
2 received the documentation required under paragraph (d), the
3 Chief Financial Officer shall make scholarship payments in
4 four equal amounts no later than September 1, November 1,
5 February 1, and April 1 of each academic year in which the
6 scholarship is in force. The initial payment shall be made
7 after department verification of admission acceptance, and
8 subsequent payments shall be made upon verification of
9 continued enrollment and attendance at the private school.
10 Payment must be by individual warrant made payable to the
11 student's parent and mailed by the department to the private
12 school of the parent's choice, and the parent shall
13 restrictively endorse the warrant to the private school for
14 deposit into the account of the private school.
15 (f) Subsequent to each scholarship payment, the
16 department shall request from the Department of Financial
17 Services a sample of endorsed warrants to review and confirm
18 compliance with endorsement requirements.
19 (11) LIABILITY.--No liability shall arise on the part
20 of the state based on the award or use of a John M. McKay
21 Scholarship.
22 (12) SCOPE OF AUTHORITY.--The inclusion of eligible
23 private schools within options available to Florida public
24 school students does not expand the regulatory authority of
25 the state, its officers, or any school district to impose any
26 additional regulation of private schools beyond those
27 reasonably necessary to enforce requirements expressly set
28 forth in this section.
29 (13) 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 an
2 active 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 Section 13. Subsection (1) of section 1002.421,
14 Florida Statutes, is amended to read:
15 1002.421 Accountability of private schools
16 participating in state school choice scholarship programs.--
17 (1) A Florida private school participating in the
18 Corporate Income Tax Credit Scholarship Program established
19 pursuant to s. 220.187, corporate tax credit scholarship
20 program established pursuant to s. 220.1875, or an educational
21 scholarship program established pursuant to this chapter must
22 comply with all requirements of this section in addition to
23 private school requirements outlined in s. 1002.42, specific
24 requirements identified within respective scholarship program
25 laws, and other provisions of Florida law that apply to
26 private schools.
27 Section 14. This act shall take effect July 1, 2007.
28
29
30 ================ T I T L E A M E N D M E N T ===============
31 And the title is amended as follows:
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1 Delete everything before the enacting clause
2
3 and insert:
4 A bill to be entitled
5 An act relating to education; creating s.
6 1008.3455, F.S.; expressing the intent of the
7 Legislature to create a program to enhance
8 failing schools; requiring the Commissioner of
9 Education to develop and submit such a program
10 to the Legislature; prescribing elements of the
11 program; requiring the creation of an advisory
12 committee; requiring consultation with
13 specified entities; requiring an annual report;
14 amending s. 220.187, F.S.; providing
15 legislative findings; revising program
16 purposes; providing for eligibility of siblings
17 of certain students; revising provisions
18 relating to authorized uses of scholarship
19 funds and expenditure of contributions received
20 during the fiscal year; revising scholarship
21 amounts and payments; clarifying that the tax
22 credit program applies to students in families
23 having limited financial resources; providing
24 scholarship eligibility to students receiving
25 opportunity scholarships during the 2006-2007
26 school year for a limited amount of time;
27 providing that a scholarship funding
28 organization may be approved to provide
29 scholarships under two tax credit programs;
30 requiring separate accounting; authorizing
31 scholarship funding organizations to transfer
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1 surplus funds between two programs under
2 specified circumstances; providing for the
3 preservation of credits under certain
4 circumstances; creating s. 220.1875, F.S.;
5 providing a purpose; defining terms;
6 prescribing obligations of school districts to
7 inform parents about failing schools; requiring
8 nonprofit scholarship-funding organizations to
9 meet certain requirements; authorizing students
10 at such schools to attend a high-performing
11 school in the same district; providing a credit
12 against the corporate income tax for
13 contributions to nonprofit scholarship-funding
14 organizations; providing limitations; providing
15 for use of such contributions for scholarships
16 for students attending certain failing schools
17 to attend nonpublic schools or public schools
18 in adjacent districts; providing requirements
19 and limitations with respect to scholarships;
20 providing for payment; establishing eligibility
21 for nonpublic school participation and grounds
22 for ineligibility to participate in the
23 program; providing for administration by the
24 Department of Revenue and the Department of
25 Education; providing for rules; providing
26 obligations of the Department of Education,
27 including requirements for the verification of
28 eligibility of program participants,
29 establishment of a process for notification of
30 violations, subsequent inquiry or
31 investigation, certification of compliance by
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1 private schools, making site visits, and
2 providing information relating to the research
3 organization's analysis of student performance
4 data; providing authority and obligations of
5 the Commissioner of Education, including the
6 denial, suspension, or revocation of a private
7 school's participation in the scholarship
8 program and procedures and timelines;
9 authorizing the Department of Education's
10 Office of the Inspector General to release
11 student records under certain circumstances;
12 providing requirements for deposit of eligible
13 contributions; amending s. 213.053, F.S.;
14 conforming provisions to the creation of the
15 tax credit scholarship program for families of
16 students in failing schools; authorizing the
17 Department of Revenue to share certain tax
18 information with the Department of Education;
19 amending s. 220.02, F.S.; revising legislative
20 intent with respect to the order in which
21 corporate income tax credits are applied to
22 conform to the creation of the tax credit
23 scholarship program for families of students in
24 failing schools; amending s. 220.13, F.S.;
25 redefining the term "adjusted federal income"
26 to account for the creation of the tax credit
27 scholarship program for families of students in
28 failing schools; providing for the credit to be
29 an addition to taxable income; amending s.
30 220.701, F.S.; directing the Department of
31 Revenue to deposit moneys received through the
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1 corporate income tax into the Corporate Income
2 Tax Trust Fund rather than the General Revenue
3 Fund; providing for unencumbered trust fund
4 balances to be transferred into the General
5 Revenue Fund; prescribing how transferred funds
6 may be expended; amending s. 1001.10, F.S.;
7 conforming provisions to the repeal of the
8 Opportunity Scholarship Program; authorizing
9 the Commissioner of Education to prepare and
10 publish reports related to specified tax credit
11 programs; amending ss. 1001.42 and 1002.20,
12 F.S.; conforming provisions to the repeal of
13 the Opportunity Scholarship Program and the
14 creation of the tax credit program for families
15 of students attending schools failing to make
16 adequate progress; repealing s. 1002.38, F.S.,
17 which authorizes the Opportunity Scholarship
18 Program; amending s. 1002.39, F.S., to conform
19 to the repeal of the Opportunity Scholarship
20 Program; amending s .1002.421, F.S.; providing
21 additional requirements for schools
22 participating in the program under s. 220.1875,
23 F.S.; providing an effective date.
24
25 WHEREAS, the Corporate Income Tax Credit Scholarship
26 Program has produced substantial cost savings by relieving the
27 state of the expense of educating program participants in
28 public schools at a cost in foregone tax revenue that is
29 substantially less than the per-student cost of educating
30 children in public schools, and
31 WHEREAS, the Corporate Income Tax Credit Scholarship
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1 Program and the John M. McKay Scholarships for Students with
2 Disabilities Program have relieved public school class size by
3 creating new classroom spaces in the public schools at no cost
4 to the taxpayers, and
5 WHEREAS, empirical evidence is clear, overwhelming, and
6 uncontroverted that expanding educational options produces
7 improved educational outcomes, both for participating children
8 and for public schools that are exposed to healthy competition
9 as a result, and no study has ever documented any harm to
10 public schools as a result of expanding educational options
11 through programs like the Corporate Income Tax Credit
12 Scholarship Program and the John M. McKay Scholarships for
13 Students with Disabilities Program, and
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 WHEREAS, the state is committed to improving the
31 quality of the education provided by the public school system,
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1 and
2 WHEREAS, there are some public schools that continue to
3 fail to make adequate progress based on the school performance
4 grading categories established by law, and
5 WHEREAS, respecting the constitutional mandate cited by
6 the Florida Supreme Court, the Legislature intends for the
7 state to develop and implement a comprehensive strategic
8 program to facilitate the improvement of schools that are
9 failing to make adequate progress, and
10 WHEREAS, facilitating the improvement in the
11 performance of these schools is a multiyear endeavor, and
12 progress will occur over an extended period of time, and
13 WHEREAS, students assigned to schools that are failing
14 to make adequate progress should have the choice of attending
15 a higher-performing school while the state continues to
16 facilitate the improvement of these schools, and
17 WHEREAS, the Legislature intends to create a program to
18 provide an educational safety net to students assigned to
19 these schools, distinct from and without impeding the efforts
20 to help these schools improve, NOW, THEREFORE,
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