Florida Senate - 2009                                    SB 1282
       
       
       
       By Senator Villalobos
       
       
       
       
       38-01237-09                                           20091282__
    1                   A reviser’s bill to be entitled                 
    2         An act relating to the Florida Statutes; amending ss.
    3         220.19, 420.5087, and 624.5107, F.S., and repealing
    4         ss. 110.1245(4)(b), 185.085(6), 215.96(4),
    5         216.292(3)(c)-(e) and (5)(b), 253.03(17),
    6         253.034(6)(f)2., 320.08058(1)(d), 322.025(2),
    7         403.890(5), 408.036(3)(m), 475.278(2)(b) and (c),
    8         487.041(1), 509.302(8), 561.121(4), 561.501, 570.957,
    9         921.0001, 921.001, 921.0011, 921.0012, 921.0013,
   10         921.0014, 921.0015, 921.0016, 921.005, 985.803,
   11         985.804, 985.805, 985.806, 985.807, and 1010.78, F.S.,
   12         to delete provisions which have become inoperative by
   13         noncurrent repeal or expiration and, pursuant to s.
   14         11.242(5)(b) and (i), may be omitted from the 2009
   15         Florida Statutes only through a reviser's bill duly
   16         enacted by the Legislature; repealing ss. 626.97411
   17         and 1006.20(10), F.S., to confirm the October 2, 2008,
   18         repeal of exemptions in accordance with the Open
   19         Government Sunset Review Act; and amending s.
   20         775.0845, F.S., to conform to the repeal of ss.
   21         921.0012 and 921.0013, F.S.; providing an effective
   22         date.
   23         
   24  Be It Enacted by the Legislature of the State of Florida:
   25         
   26         Section 1. Paragraph (b) of subsection (4) of section
   27  110.1245, Florida Statutes, is repealed.
   28         Reviser's note.—The cited paragraph, which relates to
   29         use of funds for cash awards to state employees for
   30         the 2007-2008 fiscal year only, was repealed by its
   31         own terms, effective July 1, 2008.
   32         Section 2. Subsection (6) of section 185.085, Florida
   33  Statutes, is repealed.
   34         Reviser's note.—The cited subsection, which relates to
   35         distribution of premium excise tax amounts pursuant to
   36         specified formulae and conditions, expired pursuant to
   37         its own terms, effective January 1, 2008.
   38         Section 3. Subsection (4) of section 215.96, Florida
   39  Statutes, is repealed.
   40         Reviser's note.—The cited subsection, which relates to
   41         duties of the Financial Management Information Board,
   42         through its coordinating council, to facilitate the
   43         integration of specified financial management
   44         information systems, including establishment of an
   45         Enterprise Resource Planning Integration Task Force,
   46         was amended by two 2004 laws. The amendment by s. 26,
   47         ch. 2004-269, Laws of Florida, provided that the
   48         subsection expired pursuant to its own terms,
   49         effective July 1, 2005. The amendment by s. 10, ch.
   50         2004-390, Laws of Florida, provided that the
   51         subsection expired pursuant to its own terms,
   52         effective July 1, 2008. Both dates have now occurred.
   53         Section 4. Paragraphs (c), (d), and (e) of subsection (3)
   54  and paragraph (b) of subsection (5) of section 216.292, Florida
   55  Statutes, are repealed.
   56         Reviser's note.—The cited paragraphs, which relate to
   57         transfer of appropriations for operations relating to
   58         criminal conflict and civil regional counsel budget
   59         entities and between such entities and the child
   60         dependency and civil conflict case appropriation
   61         category and the criminal conflicts case costs
   62         appropriation category within the Justice
   63         Administration Commission, and recommendations by the
   64         Governor for initiation of fixed capital outlay
   65         projects funded by grants awarded by FEMA for certain
   66         disaster declarations, were repealed by their own
   67         terms, effective July 1, 2008.
   68         Section 5. Section 220.19, Florida Statutes, is amended to
   69  read:
   70         220.19 Child care tax credits.—
   71         (1)AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
   72         (a)1.A credit of 50 percent of the startup costs of child
   73  care facilities operated by a corporation for its employees is
   74  allowed against any tax due for a taxable year under this
   75  chapter. A credit against such tax is also allowed for the
   76  operation of a child care facility by a corporation for its
   77  employees, which credit is in the amount of $50 per month for
   78  each child enrolled in the facility.
   79         2.A credit is allowed against any tax due for a taxable
   80  year under this chapter for any taxpayer that makes payments
   81  directly to a child care facility as defined by s. 402.302 which
   82  is licensed in accordance with s. 402.305, or to any facility
   83  providing daily care to children who are mildly ill, which
   84  payments are made in the name of and for the benefit of an
   85  employee of the taxpayer in this state whose child attends the
   86  child care facility during the employee's working hours. The
   87  credit shall be an amount equal to 50 percent of the amount of
   88  such child care payments.
   89         (b)A corporation may not receive more than $50,000 in
   90  annual tax credits for all approved child care costs that the
   91  corporation incurs in any one year.
   92         (c)The total amount of tax credits which may be granted
   93  for all programs approved under this section and s. 624.5107 is
   94  $2 million annually.
   95         (d)An application for tax credit under this section must
   96  be approved by the executive director of the department.
   97         (1)(e) If the credit granted under this section is not
   98  fully used in any one year because of insufficient tax liability
   99  on the part of the corporation, the unused amount may be carried
  100  forward for a period not to exceed 5 years. The carryover credit
  101  may be used in a subsequent year when the tax imposed by this
  102  chapter for that year exceeds the credit for which the
  103  corporation is eligible in that year under this section after
  104  applying the other credits and unused carryovers in the order
  105  provided by s. 220.02(8).
  106         (2)(f) If a corporation receives a credit for child care
  107  facility startup costs, and the facility fails to operate for at
  108  least 5 years, a pro rata share of the credit must be repaid, in
  109  accordance with the formula: A = C x (1 - (N/60)), where:
  110         (a)1. “A” is the amount in dollars of the required
  111  repayment.
  112         (b)2. “C” is the total credits taken by the corporation for
  113  child care facility startup costs.
  114         (c)3. “N” is the number of months the facility was in
  115  operation.
  116  This repayment requirement is inapplicable if the corporation
  117  goes out of business or can demonstrate to the department that
  118  its employees no longer want to have a child care facility.
  119         (g)A taxpayer that files a consolidated return in this
  120  state as a member of an affiliated group under s. 220.131(1) may
  121  be allowed the credit on a consolidated return basis.
  122         (h)A taxpayer that is eligible to receive credit under s.
  123  624.5107 is ineligible to receive credit under this section.
  124         (2)ELIGIBILITY REQUIREMENTS.—
  125         (a)A child care facility with respect to which a
  126  corporation claims a child care tax credit must be a child care
  127  facility as defined by s. 402.302 and must be licensed in
  128  accordance with s. 402.305, or must be a facility providing
  129  daily care to children who are mildly ill.
  130         (b)The services of a child care facility for which a
  131  corporation claims a child care tax credit under subparagraph
  132  (1)(a)1. must be available to all employees of the corporation,
  133  or must be allocated on a first-come, first-served basis, and
  134  must be used by employees of the taxpayer.
  135         (c)Two or more corporations may join together to start and
  136  to operate a child care facility according to the provisions of
  137  this section. If two or more corporations choose to jointly
  138  operate a child care facility, or cause a not-for-profit
  139  corporation to operate the child care facility, the corporations
  140  must file a joint application or the not-for-profit corporation
  141  may file the application with the department, pursuant to
  142  subsection (3), setting forth their proposal. The participating
  143  corporations may proportion the annual child care costs credits
  144  in any manner they choose as appropriate, but no jointly
  145  operated corporate child care facility established under this
  146  section may receive more than $50,000 in annual tax credits for
  147  all approved child care costs that the participating
  148  corporations incur in any one year.
  149         (d)Child care payments for which a corporation claims a
  150  credit under subparagraph (1)(a)2. shall not exceed the amount
  151  charged by the child care facility to other children of like age
  152  and abilities of persons not employed by the corporation.
  153         (3)APPLICATION REQUIREMENTS.—Any corporation that wishes
  154  to participate in this program must submit to the department an
  155  application for tax credit which sets forth the proposal for
  156  establishing a child care facility for the use of its employees
  157  or for payment of the cost of child care for its employees. This
  158  application must state the anticipated startup costs and the
  159  number of children to be enrolled, in the case of credit claimed
  160  under subparagraph (1)(a)1., or the number of children for whom
  161  child care costs will be paid, in the case of credit claimed
  162  under subparagraph (1)(a)2.
  163         (4)ADMINISTRATION.—
  164         (a)The Department of Revenue may adopt all rules pursuant
  165  to the Administrative Procedure Act to administer this section,
  166  including rules for the approval or disapproval of proposals
  167  submitted by corporations and rules to provide for cooperative
  168  arrangements between for-profit and not-for-profit corporations.
  169         (b)The executive director's decision to approve or
  170  disapprove a proposal must be in writing, and, if the proposal
  171  is approved, the decision must state the maximum credit
  172  allowable to the corporation.
  173         (c)All approvals for the granting of the tax credit
  174  require prior verification by the Department of Children and
  175  Family Services or local licensing agency that the corporation
  176  meets the licensure requirements as defined in s. 402.302 and is
  177  currently licensed in accordance with s. 402.305, or is a
  178  facility providing daily care to children who are mildly ill.
  179         (d)Verification of the child care provider as an approved
  180  facility must be in writing and must be attached to the credit
  181  application form submitted to the Department of Revenue.
  182         (5)EXPIRATION.—This section expires on June 30, 2008,
  183  except that paragraph (1)(e), which relates to carryover
  184  credits, and paragraph (1)(f), which relates to repaying tax
  185  credits in specified circumstances, do not expire on that date.
  186         (6)MEANING OF CORPORATION.—As used in this section, the
  187  term “corporation” includes all general partnerships, limited
  188  partnerships, unincorporated businesses, and all other business
  189  entities which are owned or controlled by the parent
  190  corporation.
  191         Reviser's note.—Amended to conform to the expiration
  192         of all of the section except paragraphs (1)(e) and (f)
  193         by the terms of subsection (5), effective June 30,
  194         2008.
  195         Section 6. Subsection (17) of section 253.03, Florida
  196  Statutes, is repealed.
  197         Reviser's note.—The cited subsection, which relates to
  198         lease of the South Florida Evaluation and Treatment
  199         Center complex in Miami-Dade County for the 2007-2008
  200         fiscal year only, expired pursuant to its own terms,
  201         effective July 1, 2008.
  202         Section 7. Subparagraph 2. of paragraph (f) of subsection
  203  (6) of section 253.034, Florida Statutes, is repealed.
  204         Reviser's note.—The cited subparagraph, which relates
  205         to offer of reconveyance of specified surplus land
  206         conveyed to the state by a fair association before
  207         1955, expired pursuant to its own terms, effective
  208         July 1, 2008.
  209         Section 8. Paragraph (d) of subsection (1) of section
  210  320.08058, Florida Statutes, is repealed.
  211         Reviser's note.—The cited paragraph, which relates to
  212         use of the annual use fee deposited into the Save the
  213         Manatee Trust Fund from sale of manatee license plates
  214         for buying back unissued manatee plates during the
  215         2007-2008 fiscal year only, expired pursuant to its
  216         own terms, effective July 1, 2008.
  217         Section 9. Subsection (2) of section 322.025, Florida
  218  Statutes, is repealed.
  219         Reviser's note.—The cited subsection, which relates to
  220         requirements for distribution of safety materials,
  221         including the Official Florida Driver Handbook,
  222         expired pursuant to its own terms, effective July 1,
  223         2008.
  224         Section 10. Subsection (5) of section 403.890, Florida
  225  Statutes, is repealed.
  226         Reviser's note.—The cited subsection, which authorizes
  227         transfer of interest earnings accumulated in the Water
  228         Protection and Sustainability Program Trust Fund to
  229         the Ecosystem Management and Restoration Trust Fund
  230         for grants and aids to local governments for certain
  231         water projects, expired pursuant to its own terms,
  232         effective July 1, 2008.
  233         Section 11. Paragraph (m) of subsection (3) of section
  234  408.036, Florida Statutes, is repealed.
  235         Reviser's note.—The cited paragraph, which relates to
  236         requirements for an adult open-heart-surgery program
  237         to be located in a new hospital where the new hospital
  238         is being established in the location of an existing
  239         hospital with such a program, was repealed by its own
  240         terms, effective January 1, 2008.
  241         Section 12. Subsection (2) of section 420.5087, Florida
  242  Statutes, is amended to read:
  243         420.5087 State Apartment Incentive Loan Program.—There is
  244  hereby created the State Apartment Incentive Loan Program for
  245  the purpose of providing first, second, or other subordinated
  246  mortgage loans or loan guarantees to sponsors, including for
  247  profit, nonprofit, and public entities, to provide housing
  248  affordable to very-low-income persons.
  249         (2) The corporation shall have the power to underwrite and
  250  make state apartment incentive loans or loan guarantees to
  251  sponsors, provided:
  252         (a) The sponsor uses tax-exempt financing for the first
  253  mortgage and at least 20 percent of the units in the project are
  254  set aside for persons or families who have incomes which meet
  255  the income eligibility requirements of s. 8 of the United States
  256  Housing Act of 1937, as amended;
  257         (b) The sponsor uses taxable financing for the first
  258  mortgage and at least 20 percent of the units in the project are
  259  set aside for persons or families who have incomes below 50
  260  percent of the state or local median income, whichever is
  261  higher, which shall be adjusted by the corporation for family
  262  size; or
  263         (c) The sponsor uses the federal low-income housing tax
  264  credit, and the project meets the tenant income eligibility
  265  requirements of s. 42 of the Internal Revenue Code of 1986, as
  266  amended.; or
  267         (d)The project is located in a county that includes, or
  268  has included within the previous 5 years, an area of critical
  269  state concern designated or ratified by the Legislature for
  270  which the Legislature has declared its intent to provide
  271  affordable housing, and 100 percent of the units in the project
  272  are set aside for persons or families who have incomes below 120
  273  percent of the state or local median income, whichever is
  274  higher, which shall be adjusted by the corporation for family
  275  size. This paragraph expires July 1, 2008.
  276  This subsection does not prohibit a tenant from qualifying under
  277  the income eligibility criteria of paragraph (a), paragraph (b),
  278  or paragraph (c), or paragraph (d) due to the tenant's
  279  participation in a job training program approved by the
  280  corporation. Compliance with the provisions of this subsection
  281  must be contractually provided for the term of the loan or 12
  282  years, whichever is longer; however, this subsection does not
  283  apply to loans made to housing communities for the elderly to
  284  provide for lifesafety, building preservation, health,
  285  sanitation, or security-related repairs or improvements. Such
  286  loans shall be subject to tenant income criteria established by
  287  corporation rule.
  288         Reviser's note.—Amended to conform to the expiration
  289         of paragraph (d), which relates to projects in areas
  290         of critical state concern under the State Apartment
  291         Incentive Loan Program, pursuant to its own terms,
  292         effective July 1, 2008.
  293         Section 13. Paragraphs (b) and (c) of subsection (2) of
  294  section 475.278, Florida Statutes, are repealed.
  295         Reviser's note.—The cited paragraphs, which relate to
  296         disclosure requirements and contents of disclosure for
  297         transaction brokers, expired pursuant to their own
  298         terms, effective July 1, 2008.
  299         Section 14. Subsection (1) of section 487.041, Florida
  300  Statutes, is repealed.
  301         Reviser's note.—The cited subsection, which requires
  302         registration of each brand of pesticide distributed,
  303         sold, offered for sale, or transported within this
  304         state, expired pursuant to its own terms, effective at
  305         midnight, December 31, 2008.
  306         Section 15. Subsection (8) of section 509.302, Florida
  307  Statutes, is repealed.
  308         Reviser's note.—The cited subsection, which authorizes
  309         use of revenue from administrative fines to support
  310         the Hospitality Education Program, expired pursuant to
  311         its own terms, effective July 1, 2008.
  312         Section 16. Subsection (4) of section 561.121, Florida
  313  Statutes, is repealed.
  314         Reviser's note.—The cited subsection, which relates to
  315         payment of funds collected pursuant to s. 561.501 into
  316         the State Treasury to be credited to the General
  317         Revenue Funds, was repealed by s. 2, ch. 2006-162,
  318         Laws of Florida, effective July 1, 2008. Since the
  319         subsection was not repealed by a “current session” of
  320         the Legislature, it may be omitted from the 2009
  321         Florida Statutes only through a reviser's bill duly
  322         enacted by the Legislature. See s. 11.242(5)(b) and
  323         (i).
  324         Section 17. Section 561.501, Florida Statutes, is repealed.
  325         Reviser's note.—The cited section, which relates to a
  326         surcharge on sale of alcoholic beverages for
  327         consumption on the premises, was repealed by s. 7, ch.
  328         2006-162, Laws of Florida, effective July 1, 2008.
  329         Since the section was not repealed by a “current
  330         session” of the Legislature, it may be omitted from
  331         the 2009 Florida Statutes only through a reviser's
  332         bill duly enacted by the Legislature. See s.
  333         11.242(5)(b) and (i).
  334         Section 18. Section 570.957, Florida Statutes, is repealed.
  335         Reviser's note.—The cited section, which establishes
  336         the Farm-to-Fuel Grants Program, expired pursuant to
  337         its own terms, effective July 1, 2008.
  338         Section 19. Section 624.5107, Florida Statutes, is amended
  339  to read:
  340         624.5107 Child care tax credits; definitions;
  341  authorization; limitations; eligibility and application
  342  requirements; administration; expiration.—
  343         (1)DEFINITIONS.—As used in this section:
  344         (a)“Child care facility startup costs” means expenditures
  345  for substantial renovation, equipment, including playground
  346  equipment and kitchen appliances and cooking equipment, real
  347  property, including land and improvements, and for reduction of
  348  debt, made in connection with the establishment of a child care
  349  facility as defined by s. 402.302, or any facility providing
  350  daily care to children who are mildly ill, which is located in
  351  this state on the insurer's premises and used by the employees
  352  of the insurer.
  353         (b)“Operation of a child care facility” means operation of
  354  a child care facility as defined by s. 402.302, or any facility
  355  providing daily care to children who are mildly ill, which is
  356  located in this state within 5 miles of at least one place of
  357  business of the insurer and which is used by the employees of
  358  the insurer.
  359         (c)“Department” means the Department of Revenue.
  360         (d)“Executive director” means the executive director of
  361  the Department of Revenue.
  362         (2)AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
  363         (a)1.A credit of 50 percent of the startup costs of child
  364  care facilities operated by an insurer for its employees is
  365  allowed against any tax due for a taxable year under s. 624.509
  366  or s. 624.510. A credit against such tax is also allowed for the
  367  operation of a child care facility by an insurer for its
  368  employees, which credit is in the amount of $50 per month for
  369  each child enrolled in the facility.
  370         2.A credit is allowed against any tax due for a taxable
  371  year under s. 624.509 or s. 624.510 for any insurer that makes
  372  payments directly to a child care facility as defined by s.
  373  402.302 which is licensed in accordance with s. 402.305, or to
  374  any facility providing daily care to children who are mildly
  375  ill, which payments are made in the name of and for the benefit
  376  of an employee of the insurer in this state whose child attends
  377  the child care facility during the employee's working hours. The
  378  credit shall be an amount equal to 50 percent of the amount of
  379  such child care payments.
  380         (b)An insurer may not receive more than $50,000 in annual
  381  tax credits for all approved child care costs that the insurer
  382  incurs in any one year.
  383         (c)The total amount of tax credits which may be granted
  384  for all programs approved under this section and s. 220.19 is $2
  385  million annually.
  386         (d)An application for tax credit under this section must
  387  be approved by the executive director.
  388         (1)(e) If the credit granted under this section is not
  389  fully used in any one year because of insufficient tax liability
  390  on the part of the insurer, the unused amount may be carried
  391  forward for a period not to exceed 5 years. The carryover credit
  392  may be used in a subsequent year when the tax imposed by s.
  393  624.509 or s. 624.510 for that year exceeds the credit for which
  394  the insurer is eligible in that year under this section.
  395         (2)(f) If an insurer receives a credit for child care
  396  facility startup costs, and the facility fails to operate for at
  397  least 5 years, a pro rata share of the credit must be repaid, in
  398  accordance with the formula: A = C x (1 - (N/60)), where:
  399         (a)1. “A” is the amount in dollars of the required
  400  repayment.
  401         (b)2. “C” is the total credits taken by the insurer for
  402  child care facility startup costs.
  403         (c)3. “N” is the number of months the facility was in
  404  operation.
  405  This repayment requirement is inapplicable if the insurer goes
  406  out of business or can demonstrate to the department that its
  407  employees no longer want to have a child care facility.
  408         (3)ELIGIBILITY REQUIREMENTS.—
  409         (a)A child care facility with respect to which an insurer
  410  claims a child care tax credit must be a child care facility as
  411  defined by s. 402.302 and must be licensed in accordance with s.
  412  402.305, or must be a facility providing daily care to children
  413  who are mildly ill.
  414         (b)The services of a child care facility for which an
  415  insurer claims a child care tax credit under subparagraph
  416  (2)(a)1. must be available to all employees of the insurer or
  417  must be allocated on a first-come, first-served basis, and must
  418  be used by employees of the insurer.
  419         (c)Child care payments for which an insurer claims a
  420  credit under subparagraph (2)(a)2. shall not exceed the amount
  421  charged by the child care facility to other children of like age
  422  and abilities of persons not employed by the insurer.
  423         (4)APPLICATION REQUIREMENTS.—Any insurer that wishes to
  424  participate in this program must submit to the department an
  425  application for tax credit which sets forth the proposal for
  426  establishing a child care facility for the use of its employees
  427  or for payment of the cost of child care for its employees. This
  428  application must state the anticipated startup costs and the
  429  number of children to be enrolled, in the case of credit claimed
  430  under subparagraph (2)(a)1., or the number of children for whom
  431  child care costs will be paid, in the case of credit claimed
  432  under subparagraph (2)(a)2.
  433         (5)ADMINISTRATION.—
  434         (a)The Department of Revenue may adopt all rules pursuant
  435  to the Administrative Procedure Act to administer this section,
  436  including rules for the approval or disapproval of proposals
  437  submitted by insurers and rules to provide for cooperative
  438  arrangements between for-profit and not-for-profit entities.
  439         (b)The executive director's decision to approve or
  440  disapprove a proposal must be in writing, and, if the proposal
  441  is approved, the decision must state the maximum credit
  442  allowable to the insurer.
  443         (c)All approvals for the granting of the tax credit
  444  require prior verification by the Department of Children and
  445  Family Services or local licensing agency that the insurer meets
  446  the licensure requirements as defined in s. 402.302 and is
  447  currently licensed in accordance with s. 402.305, or is a
  448  facility providing daily care to children who are mildly ill.
  449         (d)Verification of the child care provider as an approved
  450  facility must be in writing and must be attached to the credit
  451  application form submitted to the Department of Revenue.
  452         (6)EXPIRATION.—This section expires on June 30, 2008,
  453  except that paragraph (2)(e), which relates to carryover
  454  credits, and paragraph (2)(f), which relates to repaying tax
  455  credits in specified circumstances, do not expire on that date.
  456         Reviser's note.—Amended to conform to the expiration
  457         of all of the section except paragraphs (2)(e) and (f)
  458         by the terms of subsection (6), effective June 30,
  459         2008.
  460         Section 20. Section 626.97411, Florida Statutes, is
  461  repealed.
  462         Reviser's note.—The cited section, which relates to a
  463         public records exemption for credit scoring
  464         methodologies and related information filed with the
  465         Office of Insurance Regulation, is repealed to confirm
  466         the October 2, 2008, repeal of an exemption in
  467         accordance with s. 119.15, the Open Government Sunset
  468         Review Act.
  469         Section 21. Sections 921.0001, 921.001, 921.0011, 921.0012,
  470  921.0013, 921.0014, 921.0015, 921.0016, and 921.005, Florida
  471  Statutes, are repealed.
  472         Reviser's note.—The cited sections, relating to
  473         sentencing guidelines, were repealed by s. 1, ch. 97
  474         194, Laws of Florida, effective October 1, 1998. Since
  475         the sections were not repealed by a “current session”
  476         of the Legislature, they may be omitted from the 2009
  477         Florida Statutes only through a reviser's bill duly
  478         enacted by the Legislature. See s. 11.242(5)(b) and
  479         (i). Section 43, ch. 97-194, directed the Division of
  480         Statutory Revision to “leave the repealed statutory
  481         provisions referenced herein in the Florida Statutes
  482         for 10 years from October 1, 1998.” Ten years have now
  483         passed.
  484         Section 22. Sections 985.803, 985.804, 985.805, 985.806,
  485  and 985.807, Florida Statutes, are repealed.
  486         Reviser's note.—The cited sections, which relate to
  487         specific duties associated with the Interstate Compact
  488         on Juveniles, were repealed “effective July 1, 2005,
  489         or upon enactment of the compact into law by the 35th
  490         compacting state, whichever date occurs later,”
  491         pursuant to s. 5, ch. 2005-80, Laws of Florida. The
  492         replacement compact pursuant to ch. 2005-80, was
  493         enacted by the 35th state, Illinois, on August 26,
  494         2008.
  495         Section 23. Subsection (10) of section 1006.20, Florida
  496  Statutes, is repealed.
  497         Reviser's note.—The cited subsection, which relates to
  498         a random drug testing program for certain athletic
  499         programs in public schools, is repealed to confirm the
  500         October 2, 2008, repeal of an exemption in accordance
  501         with s. 119.15, the Open Government Sunset Review Act.
  502         Section 24. Section 1010.78, Florida Statutes, is repealed.
  503         Reviser's note.—The cited section, which relates to
  504         the Projects, Contracts, and Grants Trust Fund, was
  505         repealed by s. 5, ch. 2007-19, Laws of Florida,
  506         effective July 1, 2008. Since the section was not
  507         repealed by a “current session” of the Legislature, it
  508         may be omitted from the 2009 Florida Statutes only
  509         through a reviser's bill duly enacted by the
  510         Legislature. See s. 11.242(5)(b) and (i).
  511         Section 25. Subsection (2) of section 775.0845, Florida
  512  Statutes, is amended to read:
  513         775.0845 Wearing mask while committing offense;
  514  reclassification.—The felony or misdemeanor degree of any
  515  criminal offense, other than a violation of ss. 876.12-876.15,
  516  shall be reclassified to the next higher degree as provided in
  517  this section if, while committing the offense, the offender was
  518  wearing a hood, mask, or other device that concealed his or her
  519  identity.
  520         (2)(a) In the case of a felony of the third degree, the
  521  offense is reclassified to a felony of the second degree.
  522         (b) In the case of a felony of the second degree, the
  523  offense is reclassified to a felony of the first degree.
  524  For purposes of sentencing under chapter 921 and determining
  525  incentive gain-time eligibility under chapter 944, a felony
  526  offense that is reclassified under this subsection is ranked one
  527  level above the ranking under former s. 921.0012, former s.
  528  921.0013, s. 921.0022, or s. 921.0023 of the offense committed.
  529         Reviser's note.—Amended to conform to the repeal of
  530         ss. 921.0012 and 921.0013 by s. 1, ch. 97-194, Laws of
  531         Florida.
  532         Section 26. This act shall take effect on the 60th day
  533  after adjournment sine die of the session of the Legislature in
  534  which enacted.