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Senator Deutch moved the following amendment:

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     Senate Amendment

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     Delete lines 31-279

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and insert:

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     Section 1.  Section 220.187, Florida Statutes, is amended to

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read:

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     220.187  Credits for contributions to nonprofit scholarship-

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funding organizations and to public schools.--

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     (1) FINDINGS AND PURPOSE.--

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     (a) The Legislature finds that:

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     1. It has the inherent power to determine subjects of

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taxation for general or particular public purposes.

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     2. Expanding educational opportunities and improving the

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quality of educational services within the state are valid public

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purposes that the Legislature may promote using its sovereign

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power to determine subjects of taxation and exemptions from

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taxation.

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     3. Ensuring that all parents, regardless of means, may

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exercise and enjoy their basic right to educate their children as

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they see fit is a valid public purpose that the Legislature may

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promote using its sovereign power to determine subjects of

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taxation and exemptions from taxation.

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     4. The existence of programs that provide expanded

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educational opportunities in this state has not been shown to

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reduce funding to or otherwise harm public schools within the

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state, and, to the contrary, per-student funding in public

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schools has risen each year since the inception of those programs

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in 1999.

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     5. Expanded educational opportunities and the healthy

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competition they promote are critical to improving the quality of

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education in the state and to ensuring that all children receive

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the high-quality education to which they are entitled.

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     (b) The purpose of this section is to:

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     1.(a) Enable taxpayers to make Encourage private, voluntary

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contributions to nonprofit scholarship-funding organizations in

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order to promote the general welfare.

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     2. Provide taxpayers who wish to help parents with limited

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resources exercise their basic right to educate their children as

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they see fit with a means to do so.

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     3.(b) Promote the general welfare by expanding Expand

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educational opportunities for children of families that have

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limited financial resources.

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

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level of excellence in their education.

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     5. Improve the quality of education in this state, both by

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expanding educational opportunities for children and by creating

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incentives for schools to achieve excellence.

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

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

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     (b)  "Eligible contribution" means a monetary contribution

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from a taxpayer, subject to the restrictions provided in this

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section, to an eligible nonprofit scholarship-funding

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organization. The taxpayer making the contribution may not

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designate a specific child as the beneficiary of the

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contribution.

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     (c)  "Eligible nonprofit scholarship-funding organization"

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means a charitable organization that:

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     1.  Is exempt from federal income tax pursuant to s.

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501(c)(3) of the Internal Revenue Code;

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     2.  Is a Florida entity formed under chapter 607, chapter

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608, or chapter 617 and whose principal office is located in the

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state; and

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     3.  Complies with the provisions of subsection (6).

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     (d)  "Eligible private school" means a private school, as

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defined in s. 1002.01(2), located in Florida which offers an

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education to students in any grades K-12 and that meets the

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requirements in subsection (8).

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     (e)  "Owner or operator" includes:

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     1.  An owner, president, officer, or director of an eligible

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nonprofit scholarship-funding organization or a person with

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equivalent decisionmaking authority over an eligible nonprofit

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scholarship-funding organization.

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     2.  An owner, operator, superintendent, or principal of an

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eligible private school or a person with equivalent

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decisionmaking authority over an eligible private school.

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     (3)  PROGRAM; SCHOLARSHIP ELIGIBILITY.--The Corporate Income

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Tax Credit Scholarship Program is established. A student is

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eligible for a corporate income tax credit scholarship if the

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student qualifies for free or reduced-price school lunches under

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the National School Lunch Act and:

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     (a)  Was counted as a full-time equivalent student during

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the previous state fiscal year for purposes of state per-student

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funding;

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     (b)  Received a scholarship from an eligible nonprofit

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scholarship-funding organization or from the State of Florida

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during the previous school year; or

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     (c) Is eligible to enter kindergarten or first grade; or

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     (d) Is currently placed, or during the previous state

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fiscal year was placed, in foster care as defined in s. 39.01.

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Contingent upon available funds, a student may continue in the

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scholarship program as long as the student's household family

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income level does not exceed 200 percent of the federal poverty

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level. A sibling of a student who is continuing in the program

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and resides in the same household as the student shall also be

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eligible as a first-time corporate income tax credit scholarship

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recipient as long as the student's and sibling's household income

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level does not exceed 200 percent of the federal poverty level.

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Household income for purposes of a student who is currently in

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foster care as defined in s. 39.01 shall consist only of the

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income that may be considered in determining whether he or she

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qualifies for free or reduced-price school lunches under the

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National School Lunch Act.

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     (4)  SCHOLARSHIP PROHIBITIONS.--A student is not eligible

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for a scholarship while he or she is:

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     (a)  Enrolled in a school operating for the purpose of

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providing educational services to youth in Department of Juvenile

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Justice commitment programs;

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     (b)  Receiving a scholarship from another eligible nonprofit

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scholarship-funding organization under this section;

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     (c)  Receiving an educational scholarship pursuant to

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chapter 1002;

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     (d)  Participating in a home education program as defined in

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s. 1002.01(1);

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     (e)  Participating in a private tutoring program pursuant to

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s. 1002.43;

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     (f)  Participating in a virtual school, correspondence

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school, or distance learning program that receives state funding

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pursuant to the student's participation unless the participation

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is limited to no more than two courses per school year; or

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     (g)  Enrolled in the Florida School for the Deaf and the

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Blind.

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     (5)  AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS;

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LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.--

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

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contribution against any tax due for a taxable year under this

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chapter. However, such a credit may not exceed 75 percent of the

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tax due under this chapter for the taxable year, after the

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application of any other allowable credits by the taxpayer. The

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credit granted by this section shall be reduced by the difference

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between the amount of federal corporate income tax taking into

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account the credit granted by this section and the amount of

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federal corporate income tax without application of the credit

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granted by this section.

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

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credits which may be granted each state fiscal year under this

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section is:

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     1. Through June 30, 2008, $88 million.

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     2. Through June 30, 2009, and thereafter, $118 million. At

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least 1 percent of the total statewide amount authorized for the

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tax credit shall be reserved for taxpayers who meet the

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definition of a small business provided in s. 288.703(1) at the

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time of application.

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

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member of an affiliated group pursuant to s. 220.131(1) may be

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allowed the credit on a consolidated return basis; however, the

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total credit taken by the affiliated group is subject to the

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limitation established under paragraph (a).

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     (d)  Effective for tax years beginning January 1, 2006, a

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taxpayer may rescind all or part of its allocated tax credit

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under this section. The amount rescinded shall become available

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for purposes of the cap for that state fiscal year under this

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section to an eligible taxpayer as approved by the department if

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the taxpayer receives notice from the department that the

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rescindment has been accepted by the department and the taxpayer

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has not previously rescinded any or all of its tax credit

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allocation under this section more than once in the previous 3

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tax years. Any amount rescinded under this paragraph shall become

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available to an eligible taxpayer on a first-come, first-served

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basis based on tax credit applications received after the date

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the rescindment is accepted by the department.

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     (6)  OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING

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ORGANIZATIONS.--An eligible nonprofit scholarship-funding

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organization:

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     (a)  Must comply with the antidiscrimination provisions of

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

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     (b)  Must comply with the following background check

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requirements:

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     1.  All owners and operators as defined in subparagraph

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(2)(e)1. are, upon employment or engagement to provide services,

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subject to level 2 background screening as provided under chapter

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435. The fingerprints for the background screening must be

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electronically submitted to the Department of Law Enforcement and

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can be taken by an authorized law enforcement agency or by an

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employee of the eligible nonprofit scholarship-funding

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organization or a private company who is trained to take

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fingerprints. However, the complete set of fingerprints of an

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owner or operator may not be taken by the owner or operator. The

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results of the state and national criminal history check shall be

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provided to the Department of Education for screening under

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chapter 435. The cost of the background screening may be borne by

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the eligible nonprofit scholarship-funding organization or the

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owner or operator.

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     2.  Every 5 years following employment or engagement to

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provide services or association with an eligible nonprofit

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scholarship-funding organization, each owner or operator must

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meet level 2 screening standards as described in s. 435.04, at

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which time the nonprofit scholarship-funding organization shall

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request the Department of Law Enforcement to forward the

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fingerprints to the Federal Bureau of Investigation for level 2

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screening. If the fingerprints of an owner or operator are not

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retained by the Department of Law Enforcement under subparagraph

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3., the owner or operator must electronically file a complete set

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of fingerprints with the Department of Law Enforcement. Upon

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submission of fingerprints for this purpose, the eligible

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nonprofit scholarship-funding organization shall request that the

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Department of Law Enforcement forward the fingerprints to the

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Federal Bureau of Investigation for level 2 screening, and the

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fingerprints shall be retained by the Department of Law

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Enforcement under subparagraph 3.

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     3.  Beginning July 1, 2007, all fingerprints submitted to

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the Department of Law Enforcement as required by this paragraph

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must be retained by the Department of Law Enforcement in a manner

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approved by rule and entered in the statewide automated

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fingerprint identification system authorized by s. 943.05(2)(b).

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The fingerprints must thereafter be available for all purposes

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and uses authorized for arrest fingerprint cards entered in the

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statewide automated fingerprint identification system pursuant to

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s. 943.051.

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     4.  Beginning July 1, 2007, the Department of Law

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Enforcement shall search all arrest fingerprint cards received

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under s. 943.051 against the fingerprints retained in the

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statewide automated fingerprint identification system under

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subparagraph 3. Any arrest record that is identified with an

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owner's or operator's fingerprints must be reported to the

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Department of Education. The Department of Education shall

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participate in this search process by paying an annual fee to the

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Department of Law Enforcement and by informing the Department of

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Law Enforcement of any change in the employment, engagement, or

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association status of the owners or operators whose fingerprints

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are retained under subparagraph 3. The Department of Law

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Enforcement shall adopt a rule setting the amount of the annual

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fee to be imposed upon the Department of Education for performing

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these services and establishing the procedures for the retention

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of owner and operator fingerprints and the dissemination of

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search results. The fee may be borne by the owner or operator of

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the nonprofit scholarship-funding organization.

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     5.  A nonprofit scholarship-funding organization whose owner

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or operator fails the level 2 background screening shall not be

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eligible to provide scholarships under this section.

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     6.  A nonprofit scholarship-funding organization whose owner

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or operator in the last 7 years has filed for personal bankruptcy

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or corporate bankruptcy in a corporation of which he or she owned

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more than 20 percent shall not be eligible to provide

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scholarships under this section.

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     (c)  Must not have an owner or operator who owns or operates

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an eligible private school that is participating in the

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scholarship program.

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     (d)1. Must provide scholarships, from eligible

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contributions, to eligible students for the cost of:

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     a.1. Tuition and fees or textbook expenses for, or

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transportation to, an eligible private school. At least 75

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percent of the scholarship funding must be used to pay tuition

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expenses; or

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     b.2. Transportation expenses to a Florida public school

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that is located outside the district in which the student resides

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or to a lab school as defined in s. 1002.32.

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     2. Beginning in the 2009-2010 state fiscal year, must

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provide a premium payment to a scholarship student who

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participates in the statewide assessments pursuant to s. 1008.22

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and who attends an eligible private school that has at least 95-

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percent participation of eligible scholarship students in the

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statewide assessments. This premium payment shall be applied to

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transportation costs related to participation in the statewide

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assessments, statewide assessment preparation costs, and other

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school fees incurred by a student that are not otherwise covered

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under this paragraph.

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     (e)  Must give priority to eligible students who received a

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scholarship from an eligible nonprofit scholarship-funding

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organization or from the State of Florida during the previous

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school year.

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     (f)  Must provide a scholarship to an eligible student on a

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first-come, first-served basis unless the student qualifies for

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priority pursuant to paragraph (e).

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     (g)  May not restrict or reserve scholarships for use at a

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particular private school or provide scholarships to a child of

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an owner or operator.

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     (h)  Must allow an eligible student to attend any eligible

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private school and must allow a parent to transfer a scholarship

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during a school year to any other eligible private school of the

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parent's choice.

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     (i) Must expend for annual or partial-year scholarships an

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amount equal to or greater than 75 percent of the eligible

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contributions received during the fiscal year in which such

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contributions are collected. No more than 25 percent of such

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eligible contributions may be carried forward to the following

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fiscal year. Any amounts carried forward shall be expended for

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obligate, in the same fiscal year in which the contribution was

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received, 100 percent of the eligible contribution to provide

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annual or partial-year scholarships; however, up to 25 percent of

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the total contribution may be carried forward for expenditure in

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the following state fiscal year. A scholarship-funding

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organization must, before granting a scholarship for an academic

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year, document each scholarship student's eligibility for that

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academic year. A scholarship-funding organization may not grant

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multiyear scholarships in one approval process. No portion of

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eligible contributions may be used for administrative expenses.

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Beginning in the 2009-2010 state fiscal year, up to 3 percent of

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eligible collected contributions may be used for administrative

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expenses incurred by a scholarship-funding organization under

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this section. All interest accrued from contributions must be

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used for scholarships.

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     (j)  Must maintain separate accounts for scholarship funds

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and operating funds.

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     (k)  With the prior approval of the Department of Education,

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may transfer funds to another eligible nonprofit scholarship-

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funding organization if additional funds are required to meet

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scholarship demand at the receiving nonprofit scholarship-funding

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organization. A transfer shall be limited to the greater of

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$500,000 or 20 percent of the total contributions received by the

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nonprofit scholarship-funding organization making the transfer.

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All transferred funds must be deposited by the receiving

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nonprofit scholarship-funding organization into its scholarship

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accounts. All transferred amounts received by any nonprofit

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scholarship-funding organization must be separately disclosed in

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the annual financial and compliance audit required in this

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section.

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     (l)  Must provide to the Auditor General and the Department

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of Education an annual financial and compliance audit of its

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accounts and records conducted by an independent certified public

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accountant and in accordance with rules adopted by the Auditor

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General. The audit must be conducted in compliance with generally

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accepted auditing standards and must include a report on

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financial statements presented in accordance with generally

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accepted accounting principles set forth by the American

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Institute of Certified Public Accountants for not-for-profit

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organizations and a determination of compliance with the

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statutory eligibility and expenditure requirements set forth in

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this section. Audits must be provided to the Auditor General and

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the Department of Education within 180 days after completion of

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the eligible nonprofit scholarship-funding organization's fiscal

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year.

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     (m)  Must prepare and submit quarterly reports to the

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Department of Education pursuant to paragraph (9)(o)(m). In

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addition, an eligible nonprofit scholarship-funding organization

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must submit in a timely manner any information requested by the

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Department of Education relating to the scholarship program.

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Any and all information and documentation provided to the

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Department of Education and the Auditor General relating to the

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identity of a taxpayer that provides an eligible contribution

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under this section shall remain confidential at all times in

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accordance with s. 213.053.

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     (7)  PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM

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PARTICIPATION.--

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     (a)  The parent must select an eligible private school and

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apply for the admission of his or her child.

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     (b)  The parent must inform the child's school district when

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the parent withdraws his or her child to attend an eligible

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private school.

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     (c)  Any student participating in the scholarship program

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must remain in attendance throughout the school year unless

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excused by the school for illness or other good cause.

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     (d)  Each parent and each student has an obligation to the

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private school to comply with the private school's published

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policies.

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     (e)  The parent shall ensure that the student participating

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in the scholarship program takes the norm-referenced assessment

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offered by the private school. The parent may also choose to have

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the student participate in the statewide assessments pursuant to

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s. 1008.22. Except as provided in subsection (6), if the parent

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requests that the student participating in the scholarship

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program take statewide assessments pursuant to s. 1008.22, the

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parent is responsible for transporting the student to the

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assessment site designated by the school district.

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     (f)  Upon receipt of a scholarship warrant from the eligible

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nonprofit scholarship-funding organization, the parent to whom

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the warrant is made must restrictively endorse the warrant to the

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private school for deposit into the account of the private

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school. The parent may not designate any entity or individual

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associated with the participating private school as the parent's

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attorney in fact to endorse a scholarship warrant. A participant

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who fails to comply with this paragraph forfeits the scholarship.

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     (8)  PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.--An

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eligible private school may be sectarian or nonsectarian and

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must:

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     (a)  Comply with all requirements for private schools

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participating in state school choice scholarship programs

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pursuant to s. 1002.421.

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     (b)  Provide to the eligible nonprofit scholarship-funding

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organization, upon request, all documentation required for the

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student's participation, including the private school's and

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student's fee schedules.

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     (c)  Be academically accountable to the parent for meeting

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the educational needs of the student by:

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     1.  At a minimum, annually providing to the parent a written

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explanation of the student's progress.

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     2.  Annually administering or making provision for students

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participating in the scholarship program to take one of the

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nationally norm-referenced tests identified by the Department of

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Education. Students with disabilities for whom standardized

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testing is not appropriate are exempt from this requirement. A

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participating private school must report a student's scores to

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the parent and to the independent research organization selected

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by the Department of Education as described in paragraph (9)(j).

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     3.  Cooperating with the scholarship student whose parent

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chooses to have the student participate in the statewide

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assessments pursuant to s. 1008.22 s. 1008.32. Beginning in the

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2009-2010 state fiscal year, in order to encourage participation,

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a scholarship student who participates in the statewide

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assessments is eligible for a premium payment pursuant to

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subparagraphs (6)(d)2. and (11)(a)2.

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     (d)  Employ or contract with teachers who have regular and

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direct contact with each student receiving a scholarship under

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this section at the school's physical location.

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The inability of a private school to meet the requirements of

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this subsection shall constitute a basis for the ineligibility of

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the private school to participate in the scholarship program as

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determined by the Department of Education.

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     (9)  DEPARTMENT OF EDUCATION OBLIGATIONS.--The Department of

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Education shall:

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     (a)  Annually submit to the department, by March 15, a list

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of eligible nonprofit scholarship-funding organizations that meet

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the requirements of paragraph (2)(c).

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     (b)  Annually verify the eligibility of nonprofit

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scholarship-funding organizations that meet the requirements of

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paragraph (2)(c).

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     (c)  Annually verify the eligibility of private schools that

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meet the requirements of subsection (8).

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     (d)  Annually verify the eligibility of expenditures as

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provided in paragraph (6)(d) using the audit required by

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paragraph (6)(l).

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     (e)  Establish a toll-free hotline that provides parents and

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private schools with information on participation in the

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scholarship program.

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     (f)  Establish a process by which individuals may notify the

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Department of Education of any violation by a parent, private

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school, or school district of state laws relating to program

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participation. The Department of Education shall conduct an

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inquiry of any written complaint of a violation of this section,

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or make a referral to the appropriate agency for an

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investigation, if the complaint is signed by the complainant and

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is legally sufficient. A complaint is legally sufficient if it

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contains ultimate facts that show that a violation of this

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section or any rule adopted by the State Board of Education has

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occurred. In order to determine legal sufficiency, the Department

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of Education may require supporting information or documentation

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from the complainant. A department inquiry is not subject to the

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requirements of chapter 120.

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     (g)  Require an annual, notarized, sworn compliance

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statement by participating private schools certifying compliance

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with state laws and shall retain such records.

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     (h)  Cross-check the list of participating scholarship

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students with the public school enrollment lists to avoid

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duplication.

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     (i)  In accordance with State Board of Education rule,

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identify and select the nationally norm-referenced tests that are

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comparable to the norm-referenced provisions of the Florida

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Comprehensive Assessment Test (FCAT) provided that the FCAT may

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be one of the tests selected. However, the Department of

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Education may approve the use of an additional assessment by the

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school if the assessment meets industry standards of quality and

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comparability.

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     (j)  Select an independent research organization, which may

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be a public or private entity or university, to which

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participating private schools must report the scores of

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participating students on the nationally norm-referenced tests

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administered by the private school. The independent research

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organization must annually report to the Department of Education

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on the year-to-year improvements of participating students. The

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independent research organization must analyze and report student

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performance data in a manner that protects the rights of students

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and parents as mandated in 20 U.S.C. s. 1232g, the Family

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Educational Rights and Privacy Act, and must not disaggregate

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data to a level that will disclose the academic level of

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individual students or of individual schools. To the extent

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possible, the independent research organization must accumulate

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historical performance data on students from the Department of

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Education and private schools to describe baseline performance

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and to conduct longitudinal studies. To minimize costs and reduce

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time required for third-party analysis and evaluation, the

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Department of Education shall conduct analyses of matched

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students from public school assessment data and calculate control

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group learning gains using an agreed-upon methodology outlined in

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the contract with the third-party evaluator. The sharing of

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student data must be in accordance with requirements of 20 U.S.C.

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s. 1232g, the Family Educational Rights and Privacy Act, and

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shall be for the sole purpose of conducting the evaluation. All

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parties must preserve the confidentiality of such information as

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required by law.

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     (k) Provide participating schools with all preparation and

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instructional materials to prepare students for the statewide

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assessments pursuant to s. 1008.22.

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     (l) Beginning in the 2009-2010 state fiscal year, determine

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if at least 95 percent of a private school's eligible scholarship

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students participate in the statewide assessments pursuant to s.

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1008.22.

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     (m)(k) Notify an eligible nonprofit scholarship-funding

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organization of any of the organization's identified students who

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are receiving educational scholarships pursuant to chapter 1002.

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     (n)(l) Notify an eligible nonprofit scholarship-funding

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organization of any of the organization's identified students who

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are receiving corporate income tax credit scholarships from other

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eligible nonprofit scholarship-funding organizations.

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     (o)(m) Require quarterly reports by an eligible nonprofit

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scholarship-funding organization regarding the number of students

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participating in the scholarship program, the private schools at

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which the students are enrolled, and other information deemed

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necessary by the Department of Education.

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     (p)(n)1. Conduct random site visits to private schools

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participating in the Corporate Tax Credit Scholarship Program.

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The purpose of the site visits is solely to verify the

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information reported by the schools concerning the enrollment and

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attendance of students, the credentials of teachers, background

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screening of teachers, and teachers' fingerprinting results. The

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Department of Education may not make more than seven random site

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visits each year and may not make more than one random site visit

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each year to the same private school.

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     2.  Annually, by December 15, report to the Governor, the

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President of the Senate, and the Speaker of the House of

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Representatives the Department of Education's actions with

504

respect to implementing accountability in the scholarship program

505

under this section and s. 1002.421, any substantiated allegations

506

or violations of law or rule by an eligible private school under

507

this program concerning the enrollment and attendance of

508

students, the credentials of teachers, background screening of

509

teachers, and teachers' fingerprinting results and the corrective

510

action taken by the Department of Education.

511

     (10)  COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.--

512

     (a)  The Commissioner of Education shall deny, suspend, or

513

revoke a private school's participation in the scholarship

514

program if it is determined that the private school has failed to

515

comply with the provisions of this section. However, in instances

516

in which the noncompliance is correctable within a reasonable

517

amount of time and in which the health, safety, or welfare of the

518

students is not threatened, the commissioner may issue a notice

519

of noncompliance that shall provide the private school with a

520

timeframe within which to provide evidence of compliance prior to

521

taking action to suspend or revoke the private school's

522

participation in the scholarship program.

523

     (b)  The commissioner's determination is subject to the

524

following:

525

     1.  If the commissioner intends to deny, suspend, or revoke

526

a private school's participation in the scholarship program, the

527

Department of Education shall notify the private school of such

528

proposed action in writing by certified mail and regular mail to

529

the private school's address of record with the Department of

530

Education. The notification shall include the reasons for the

531

proposed action and notice of the timelines and procedures set

532

forth in this paragraph.

533

     2.  The private school that is adversely affected by the

534

proposed action shall have 15 days from receipt of the notice of

535

proposed action to file with the Department of Education's agency

536

clerk a request for a proceeding pursuant to ss. 120.569 and

537

120.57. If the private school is entitled to a hearing under s.

538

120.57(1), the Department of Education shall forward the request

539

to the Division of Administrative Hearings.

540

     3.  Upon receipt of a request referred pursuant to this

541

paragraph, the director of the Division of Administrative

542

Hearings shall expedite the hearing and assign an administrative

543

law judge who shall commence a hearing within 30 days after the

544

receipt of the formal written request by the division and enter a

545

recommended order within 30 days after the hearing or within 30

546

days after receipt of the hearing transcript, whichever is later.

547

Each party shall be allowed 10 days in which to submit written

548

exceptions to the recommended order. A final order shall be

549

entered by the agency within 30 days after the entry of a

550

recommended order. The provisions of this subparagraph may be

551

waived upon stipulation by all parties.

552

     (c)  The commissioner may immediately suspend payment of

553

scholarship funds if it is determined that there is probable

554

cause to believe that there is:

555

     1.  An imminent threat to the health, safety, and welfare of

556

the students; or

557

     2.  Fraudulent activity on the part of the private school.

558

Notwithstanding s. 1002.22(3), in incidents of alleged fraudulent

559

activity pursuant to this section, the Department of Education's

560

Office of Inspector General is authorized to release personally

561

identifiable records or reports of students to the following

562

persons or organizations:

563

     a.  A court of competent jurisdiction in compliance with an

564

order of that court or the attorney of record in accordance with

565

a lawfully issued subpoena, consistent with the Family

566

Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.

567

     b.  A person or entity authorized by a court of competent

568

jurisdiction in compliance with an order of that court or the

569

attorney of record pursuant to a lawfully issued subpoena,

570

consistent with the Family Educational Rights and Privacy Act, 20

571

U.S.C. s. 1232g.

572

     c.  Any person, entity, or authority issuing a subpoena for

573

law enforcement purposes when the court or other issuing agency

574

has ordered that the existence or the contents of the subpoena or

575

the information furnished in response to the subpoena not be

576

disclosed, consistent with the Family Educational Rights and

577

Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.

578

579

The commissioner's order suspending payment pursuant to this

580

paragraph may be appealed pursuant to the same procedures and

581

timelines as the notice of proposed action set forth in paragraph

582

(b).

583

     (11) SCHOLARSHIP AND PREMIUM AMOUNT AND PAYMENT.--

584

     (a)1. The amount of a scholarship provided to any student

585

for any single school year by an eligible nonprofit scholarship-

586

funding organization from eligible contributions shall be for

587

total costs authorized under subparagraph (6)(d)1., not to exceed

588

the following annual limits:

589

     a.1. Three thousand seven hundred fifty dollars for a

590

scholarship awarded to a student enrolled in an eligible private

591

school for the 2008-2009 state fiscal year. Beginning in the

592

2009-2010 state fiscal year, the State Board of Education shall,

593

by rule, adjust the maximum amounts for the scholarship awards

594

under this sub-subparagraph to reflect 60 percent of the

595

unweighted FEFP student funding amount established in the annual

596

appropriations act for the ensuing state fiscal year. However,

597

the increase in the maximum amounts for a scholarship award under

598

this sub-subparagraph may not exceed $200 annually. The annually

599

adjusted amounts shall be rounded downward to the nearest dollar.

600

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

601

student enrolled in a Florida public school that is located

602

outside the district in which the student resides or in a lab

603

school as defined in s. 1002.32.

604

     2. Beginning in the 2009-2010 state fiscal year, the amount

605

of an annual premium payment by an eligible nonprofit

606

scholarship-funding organization from eligible contributions

607

shall be $200 for costs authorized under subparagraph (6)(d)2.

608

provided to a student who takes the statewide assessments

609

pursuant to s. 1008.22 if at least 95 percent of the private

610

school's eligible scholarship students participate in the

611

statewide assessments.

612

     (b) Payment of the scholarship and premium by the eligible

613

nonprofit scholarship-funding organization shall be by individual

614

warrant made payable to the student's parent. If the parent

615

chooses that his or her child attend an eligible private school,

616

the warrant must be delivered by the eligible nonprofit

617

scholarship-funding organization to the private school of the

618

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

619

warrant to the private school. An eligible nonprofit scholarship-

620

funding organization shall ensure that the parent to whom the

621

warrant is made restrictively endorsed the warrant to the private

622

school for deposit into the account of the private school.

623

     (c)  An eligible nonprofit scholarship-funding organization

624

shall obtain verification from the private school of a student's

625

continued attendance at the school for prior to each period

626

covered by a scholarship payment.

627

     (d)  Payment of the scholarship shall be made by the

628

eligible nonprofit scholarship-funding organization no less

629

frequently than on a quarterly basis.

630

     (12)  ADMINISTRATION; RULES.--

631

     (a)  If the credit granted pursuant to this section is not

632

fully used in any one year because of insufficient tax liability

633

on the part of the corporation, the unused amount may be carried

634

forward for a period not to exceed 3 years; however, any taxpayer

635

that seeks to carry forward an unused amount of tax credit must

636

submit an application for allocation of tax credits or

637

carryforward credits as required in paragraph (d) in the year

638

that the taxpayer intends to use the carryforward. This

639

carryforward applies to all approved contributions made after

640

January 1, 2002. A taxpayer may not convey, assign, or transfer

641

the credit authorized by this section to another entity unless

642

all of the assets of the taxpayer are conveyed, assigned, or

643

transferred in the same transaction.

644

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

645

section shall be submitted to the department on forms established

646

by rule of the department.

647

     (c)  The department and the Department of Education shall

648

develop a cooperative agreement to assist in the administration

649

of this section.

650

     (d)  The department shall adopt rules necessary to

651

administer this section, including rules establishing application

652

forms and procedures and governing the allocation of tax credits

653

and carryforward credits under this section on a first-come,

654

first-served basis.

655

     (e)  The State Board of Education shall adopt rules pursuant

656

to ss. 120.536(1) and 120.54 to administer this section as it

657

relates to the roles of the Department of Education and the

658

Commissioner of Education.

659

     (13)  DEPOSITS OF ELIGIBLE CONTRIBUTIONS.--All eligible

660

contributions received by an eligible nonprofit scholarship-

661

funding organization shall be deposited in a manner consistent

662

with s. 17.57(2).

663

     (14) PRESERVATION OF CREDIT.--If any provision or portion

664

of subsection (5) or the application thereof to any person or

665

circumstance is held unconstitutional by any court or is

666

otherwise declared invalid, the unconstitutionality or invalidity

667

shall not affect any credit earned under subsection (5) by any

668

taxpayer with respect to any contribution paid to an eligible

669

nonprofit scholarship-funding organization before the date of a

670

determination of unconstitutionality or invalidity. Such credit

671

shall be allowed at such time and in such a manner as if a

672

determination of unconstitutionality or invalidity had not been

673

made, provided that nothing in this subsection by itself or in

674

combination with any other provision of law shall result in the

675

allowance of any credit to any taxpayer in excess of one dollar

676

of credit for each dollar paid to an eligible nonprofit

677

scholarship-funding organization.

4/23/2008  4:56:00 PM     30-08520-08