Florida Senate - 2009 SB 916
By Senator Wilson
33-00085A-09 2009916__
1 A bill to be entitled
2 An act relating to the Corporate Tax Credit
3 Scholarship Program; amending s. 220.187, F.S.;
4 providing an additional purpose that enables students
5 in specified grades in public schools to receive
6 certain assistance in attaining grade-level
7 performance; revising definitions; requiring
8 scholarship funding organizations to allocate at least
9 25 percent of their scholarships to public school
10 students; permitting scholarships of a certain amount
11 for public school students; requiring public schools
12 to account for the use of scholarship funds; providing
13 an effective date.
14
15 Be It Enacted by the Legislature of the State of Florida:
16
17 Section 1. Section 220.187, Florida Statutes, is amended to
18 read:
19 220.187 Credits for contributions to nonprofit scholarship
20 funding organizations.—
21 (1) FINDINGS AND PURPOSE.—
22 (a) The Legislature finds that:
23 1. It has the inherent power to determine subjects of
24 taxation for general or particular public purposes.
25 2. Expanding educational opportunities and improving the
26 quality of educational services within the state are valid
27 public purposes that the Legislature may promote using its
28 sovereign power to determine subjects of taxation and exemptions
29 from taxation.
30 3. Ensuring that all parents, regardless of means, may
31 exercise and enjoy their basic right to educate their children
32 as they see fit is a valid public purpose that the Legislature
33 may promote using its sovereign power to determine subjects of
34 taxation and exemptions from taxation.
35 4. Expanding educational opportunities and the healthy
36 competition they promote are critical to improving the quality
37 of education in the state and to ensuring that all children
38 receive the high-quality education to which they are entitled.
39 (b) The purpose of this section is to:
40 1. Enable taxpayers to make private, voluntary
41 contributions to nonprofit scholarship-funding organizations in
42 order to promote the general welfare.
43 2. Provide taxpayers who wish to help parents with limited
44 resources exercise their basic right to educate their children
45 as they see fit with a means to do so.
46 3. Promote the general welfare by expanding educational
47 opportunities for children of families that have limited
48 financial resources.
49 4. Enable children in this state to achieve a greater level
50 of excellence in their education.
51 5. Improve the quality of education in this state, both by
52 expanding educational opportunities for children and by creating
53 incentives for schools to achieve excellence.
54 6. Enable students in grades 2, 5, 6, 8, and 9 in public
55 schools to receive tutoring, remediation, computers, and other
56 educational aids necessary to attain grade-level performance.
57 (2) DEFINITIONS.—As used in this section, the term:
58 (a) “Department” means the Department of Revenue.
59 (b) “Eligible contribution” means a monetary contribution
60 from a taxpayer, subject to the restrictions provided in this
61 section, to an eligible nonprofit scholarship-funding
62 organization. The taxpayer making the contribution may not
63 designate a specific child as the beneficiary of the
64 contribution.
65 (c) “Eligible nonprofit scholarship-funding organization”
66 means a charitable organization that:
67 1. Is exempt from federal income tax pursuant to s.
68 501(c)(3) of the Internal Revenue Code;
69 2. Is a Florida entity formed under chapter 607, chapter
70 608, or chapter 617 and whose principal office is located in the
71 state; and
72 3. Complies with the provisions of subsection (6).
73 (d) “Eligible private school” means a private school, as
74 defined in s. 1002.01(2), or a public school located in Florida
75 which offers an education to students in any grades K-12 and
76 that meets the requirements in subsection (8).
77 (e) “Owner or operator” includes:
78 1. An owner, president, officer, or director of an eligible
79 nonprofit scholarship-funding organization or a person who has
80 with equivalent decisionmaking authority over an eligible
81 nonprofit scholarship-funding organization.
82 2. An owner, operator, superintendent, or principal of an
83 eligible private school or a person who has with equivalent
84 decisionmaking authority over an eligible private school.
85 (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.—The Corporate Income
86 Tax Credit Scholarship Program is established. A student is
87 eligible for a corporate income tax credit scholarship if the
88 student qualifies for free or reduced-price school lunches under
89 the National School Lunch Act and:
90 (a) Was counted as a full-time equivalent student during
91 the previous state fiscal year for purposes of state per-student
92 funding;
93 (b) Received a scholarship from an eligible nonprofit
94 scholarship-funding organization or from the State of Florida
95 during the previous school year;
96 (c) Is eligible to enter kindergarten or first grade; or
97 (d) Is a student in grade 2, grade 5, grade 6, grade 8, or
98 grade 9 in an eligible public school; or
99 (e)(d) Is currently placed, or during the previous state
100 fiscal year was placed, in foster care as defined in s. 39.01.
101 Contingent upon available funds, a student may continue in the
102 scholarship program as long as the student's household income
103 level does not exceed 200 percent of the federal poverty level.
104 A sibling of a student who is continuing in the program and
105 resides in the same household as the student shall also be
106 eligible as a first-time corporate income tax credit scholarship
107 recipient as long as the student's and sibling's household
108 income level does not exceed 200 percent of the federal poverty
109 level. Household income for purposes of a student who is
110 currently in foster care as defined in s. 39.01 shall consist
111 only of the income that may be considered in determining whether
112 he or she qualifies for free or reduced-price school lunches
113 under the National School Lunch Act.
114 (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
115 a scholarship while he or she is:
116 (a) Enrolled in a school operating for the purpose of
117 providing educational services to youth in Department of
118 Juvenile Justice commitment programs;
119 (b) Receiving a scholarship from another eligible nonprofit
120 scholarship-funding organization under this section;
121 (c) Receiving an educational scholarship pursuant to
122 chapter 1002;
123 (d) Participating in a home education program as defined in
124 s. 1002.01(1);
125 (e) Participating in a private tutoring program pursuant to
126 s. 1002.43;
127 (f) Participating in a virtual school, correspondence
128 school, or distance learning program that receives state funding
129 pursuant to the student's participation unless the participation
130 is limited to no more than two courses per school year; or
131 (g) Enrolled in the Florida School for the Deaf and the
132 Blind.
133 (5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS;
134 LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.—
135 (a) There is allowed a credit of 100 percent of an eligible
136 contribution against any tax due for a taxable year under this
137 chapter. However, such a credit may not exceed 75 percent of the
138 tax due under this chapter for the taxable year, after the
139 application of any other allowable credits by the taxpayer. The
140 credit granted by this section shall be reduced by the
141 difference between the amount of federal corporate income tax
142 taking into account the credit granted by this section and the
143 amount of federal corporate income tax without application of
144 the credit granted by this section.
145 (b) The total amount of tax credits and carryforward of tax
146 credits which may be granted each state fiscal year under this
147 section is:
148 1. Through June 30, 2008, $88 million.
149 2. Beginning July 1, 2008, and thereafter, $118 million.
150 (c) A taxpayer who files a Florida consolidated return as a
151 member of an affiliated group pursuant to s. 220.131(1) may be
152 allowed the credit on a consolidated return basis; however, the
153 total credit taken by the affiliated group is subject to the
154 limitation established under paragraph (a).
155 (d) Effective for tax years beginning January 1, 2006, a
156 taxpayer may rescind all or part of its allocated tax credit
157 under this section. The amount rescinded shall become available
158 for purposes of the cap for that state fiscal year under this
159 section to an eligible taxpayer as approved by the department if
160 the taxpayer receives notice from the department that the
161 rescindment has been accepted by the department and the taxpayer
162 has not previously rescinded any or all of its tax credit
163 allocation under this section more than once in the previous 3
164 tax years. Any amount rescinded under this paragraph shall
165 become available to an eligible taxpayer on a first-come, first
166 served basis based on tax credit applications received after the
167 date the rescindment is accepted by the department.
168 (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
169 ORGANIZATIONS.—An eligible nonprofit scholarship-funding
170 organization:
171 (a) Must comply with the antidiscrimination provisions of
172 42 U.S.C. s. 2000d.
173 (b) Must comply with the following background check
174 requirements:
175 1. All owners and operators as defined in subparagraph
176 (2)(e)1. are, upon employment or engagement to provide services,
177 subject to level 2 background screening as provided under
178 chapter 435. The fingerprints for the background screening must
179 be electronically submitted to the Department of Law Enforcement
180 and can be taken by an authorized law enforcement agency or by
181 an employee of the eligible nonprofit scholarship-funding
182 organization or a private company who is trained to take
183 fingerprints. However, the complete set of fingerprints of an
184 owner or operator may not be taken by the owner or operator. The
185 results of the state and national criminal history check shall
186 be provided to the Department of Education for screening under
187 chapter 435. The cost of the background screening may be borne
188 by the eligible nonprofit scholarship-funding organization or
189 the owner or operator.
190 2. Every 5 years following employment or engagement to
191 provide services or association with an eligible nonprofit
192 scholarship-funding organization, each owner or operator must
193 meet level 2 screening standards as described in s. 435.04, at
194 which time the nonprofit scholarship-funding organization shall
195 request the Department of Law Enforcement to forward the
196 fingerprints to the Federal Bureau of Investigation for level 2
197 screening. If the fingerprints of an owner or operator are not
198 retained by the Department of Law Enforcement under subparagraph
199 3., the owner or operator must electronically file a complete
200 set of fingerprints with the Department of Law Enforcement. Upon
201 submission of fingerprints for this purpose, the eligible
202 nonprofit scholarship-funding organization shall request that
203 the Department of Law Enforcement forward the fingerprints to
204 the Federal Bureau of Investigation for level 2 screening, and
205 the fingerprints shall be retained by the Department of Law
206 Enforcement under subparagraph 3.
207 3. Beginning July 1, 2007, all fingerprints submitted to
208 the Department of Law Enforcement as required by this paragraph
209 must be retained by the Department of Law Enforcement in a
210 manner approved by rule and entered in the statewide automated
211 fingerprint identification system authorized by s. 943.05(2)(b).
212 The fingerprints must thereafter be available for all purposes
213 and uses authorized for arrest fingerprint cards entered in the
214 statewide automated fingerprint identification system pursuant
215 to s. 943.051.
216 4. Beginning July 1, 2007, the Department of Law
217 Enforcement shall search all arrest fingerprint cards received
218 under s. 943.051 against the fingerprints retained in the
219 statewide automated fingerprint identification system under
220 subparagraph 3. Any arrest record that is identified with an
221 owner's or operator's fingerprints must be reported to the
222 Department of Education. The Department of Education shall
223 participate in this search process by paying an annual fee to
224 the Department of Law Enforcement and by informing the
225 Department of Law Enforcement of any change in the employment,
226 engagement, or association status of the owners or operators
227 whose fingerprints are retained under subparagraph 3. The
228 Department of Law Enforcement shall adopt a rule setting the
229 amount of the annual fee to be imposed upon the Department of
230 Education for performing these services and establishing the
231 procedures for the retention of owner and operator fingerprints
232 and the dissemination of search results. The fee may be borne by
233 the owner or operator of the nonprofit scholarship-funding
234 organization.
235 5. A nonprofit scholarship-funding organization whose owner
236 or operator fails the level 2 background screening shall not be
237 eligible to provide scholarships under this section.
238 6. A nonprofit scholarship-funding organization whose owner
239 or operator in the last 7 years has filed for personal
240 bankruptcy or corporate bankruptcy in a corporation of which he
241 or she owned more than 20 percent shall not be eligible to
242 provide scholarships under this section.
243 (c) Must not have an owner or operator who owns or operates
244 an eligible private school that is participating in the
245 scholarship program.
246 (d) Must provide scholarships, from eligible contributions,
247 to eligible students for the cost of:
248 1. Tuition and fees for an eligible private school; or
249 2. Tutoring, remediation, computers, and other educational
250 aids necessary to attain grade-level performance at a public
251 school. Transportation to a Florida public school that is
252 located outside the district in which the student resides or to
253 a lab school as defined in s. 1002.32.
254 (e) Must give priority to eligible students who received a
255 scholarship from an eligible nonprofit scholarship-funding
256 organization or from the State of Florida during the previous
257 school year.
258 (f) Must provide a scholarship to an eligible student on a
259 first-come, first-served basis unless the student qualifies for
260 priority pursuant to paragraph (e).
261 (g) May not restrict or reserve scholarships for use at a
262 particular private school or provide scholarships to a child of
263 an owner or operator.
264 (h) Must allow an eligible student to attend any eligible
265 private school and must allow a parent to transfer a scholarship
266 during a school year to any other eligible private school of the
267 parent's choice.
268 (i)1. May use up to 3 percent of eligible contributions
269 received during the state fiscal year in which such
270 contributions are collected for administrative expenses if the
271 organization has operated under this section for at least 3
272 state fiscal years and did not have any negative financial
273 findings in its most recent audit under paragraph (l). Such
274 administrative expenses must be reasonable and necessary for the
275 organization's management and distribution of eligible
276 contributions under this section. No more than one-third of the
277 funds authorized for administrative expenses under this
278 subparagraph may be used for expenses related to the recruitment
279 of contributions from corporate taxpayers.
280 2. Must expend for annual or partial-year scholarships an
281 amount equal to or greater than 75 percent of the net eligible
282 contributions remaining after administrative expenses during the
283 state fiscal year in which such contributions are collected. No
284 more than 25 percent of such net eligible contributions may be
285 carried forward to the following state fiscal year. Any amounts
286 carried forward shall be expended for annual or partial-year
287 scholarships in the following state fiscal year. Net eligible
288 contributions remaining on June 30 of each year that are in
289 excess of the 25 percent that may be carried forward shall be
290 returned to the State Treasury for deposit in the General
291 Revenue Fund.
292 3. Must, before granting a scholarship for an academic
293 year, document each scholarship student's eligibility for that
294 academic year. A scholarship-funding organization may not grant
295 multiyear scholarships in one approval process.
296 (j) Must maintain separate accounts for scholarship funds
297 and operating funds.
298 (k) With the prior approval of the Department of Education,
299 may transfer funds to another eligible nonprofit scholarship
300 funding organization if additional funds are required to meet
301 scholarship demand at the receiving nonprofit scholarship
302 funding organization. A transfer shall be limited to the greater
303 of $500,000 or 20 percent of the total contributions received by
304 the nonprofit scholarship-funding organization making the
305 transfer. All transferred funds must be deposited by the
306 receiving nonprofit scholarship-funding organization into its
307 scholarship accounts. All transferred amounts received by any
308 nonprofit scholarship-funding organization must be separately
309 disclosed in the annual financial and compliance audit required
310 in this section.
311 (l) Must provide to the Auditor General and the Department
312 of Education an annual financial and compliance audit of its
313 accounts and records conducted by an independent certified
314 public accountant and in accordance with rules adopted by the
315 Auditor General. The audit must be conducted in compliance with
316 generally accepted auditing standards and must include a report
317 on financial statements presented in accordance with generally
318 accepted accounting principles set forth by the American
319 Institute of Certified Public Accountants for not-for-profit
320 organizations and a determination of compliance with the
321 statutory eligibility and expenditure requirements set forth in
322 this section. Audits must be provided to the Auditor General and
323 the Department of Education within 180 days after completion of
324 the eligible nonprofit scholarship-funding organization's fiscal
325 year.
326 (m) Must prepare and submit quarterly reports to the
327 Department of Education pursuant to paragraph (9)(m). In
328 addition, an eligible nonprofit scholarship-funding organization
329 must submit in a timely manner any information requested by the
330 Department of Education relating to the scholarship program.
331 (n) Must allocate at least 25 percent of its scholarships
332 to public school students.
333 Any and all information and documentation provided to the
334 Department of Education and the Auditor General relating to the
335 identity of a taxpayer that provides an eligible contribution
336 under this section shall remain confidential at all times in
337 accordance with s. 213.053.
338 (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
339 PARTICIPATION.—
340 (a) The parent must select an eligible private school and
341 apply for the admission of his or her child.
342 (b) The parent must inform the child's school district when
343 the parent withdraws his or her child to attend an eligible
344 private school.
345 (c) Any student participating in the scholarship program
346 must remain in attendance throughout the school year unless
347 excused by the school for illness or other good cause.
348 (d) Each parent and each student has an obligation to the
349 private school to comply with the private school's published
350 policies.
351 (e) The parent shall ensure that the student participating
352 in the scholarship program takes the norm-referenced assessment
353 offered by the private school. The parent may also choose to
354 have the student participate in the statewide assessments
355 pursuant to s. 1008.22. If the parent requests that the student
356 participating in the scholarship program take statewide
357 assessments pursuant to s. 1008.22, the parent is responsible
358 for transporting the student to the assessment site designated
359 by the school district.
360 (f) Upon receipt of a scholarship warrant from the eligible
361 nonprofit scholarship-funding organization, the parent to whom
362 the warrant is made must restrictively endorse the warrant to
363 the private school for deposit into the account of the private
364 school. The parent may not designate any entity or individual
365 associated with the participating private school as the parent's
366 attorney in fact to endorse a scholarship warrant. A participant
367 who fails to comply with this paragraph forfeits the
368 scholarship.
369 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
370 private school may be a public school or sectarian or
371 nonsectarian private school and must:
372 (a) Comply with all requirements for private schools
373 participating in state school choice scholarship programs
374 pursuant to s. 1002.421 if the school is a private school.
375 (b) Provide to the eligible nonprofit scholarship-funding
376 organization, upon request, all documentation required for the
377 student's participation, including the private school's and
378 student's fee schedules.
379 (c) Be academically accountable to the parent for meeting
380 the educational needs of the student by:
381 1. At a minimum, annually providing to the parent a written
382 explanation of the student's progress.
383 2. Annually administering or making provision for students
384 participating in the scholarship program to take one of the
385 nationally norm-referenced tests identified by the Department of
386 Education. Students with disabilities for whom standardized
387 testing is not appropriate are exempt from this requirement. A
388 participating private school must report a student's scores to
389 the parent and to the independent research organization selected
390 by the Department of Education as described in paragraph (9)(j).
391 3. Cooperating with the scholarship student whose parent
392 chooses to have the student participate in the statewide
393 assessments pursuant to s. 1008.22.
394 (d) Employ or contract with teachers who have regular and
395 direct contact with each student receiving a scholarship under
396 this section at the school's physical location.
397 (e) Provide a monthly accounting of the use of the
398 scholarship funds to the legal guardian of each scholarship
399 student in a public school.
400 The inability of a private school to meet the requirements of
401 this subsection shall constitute a basis for the ineligibility
402 of the private school to participate in the scholarship program
403 as determined by the Department of Education.
404 (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
405 Education shall:
406 (a) Annually submit to the department, by March 15, a list
407 of eligible nonprofit scholarship-funding organizations that
408 meet the requirements of paragraph (2)(c).
409 (b) Annually verify the eligibility of nonprofit
410 scholarship-funding organizations that meet the requirements of
411 paragraph (2)(c).
412 (c) Annually verify the eligibility of private schools that
413 meet the requirements of subsection (8).
414 (d) Annually verify the eligibility of expenditures as
415 provided in paragraph (6)(d) using the audit required by
416 paragraph (6)(l).
417 (e) Establish a toll-free hotline that provides parents and
418 private schools with information on participation in the
419 scholarship program.
420 (f) Establish a process by which individuals may notify the
421 Department of Education of any violation by a parent, private
422 school, or school district of state laws relating to program
423 participation. The Department of Education shall conduct an
424 inquiry of any written complaint of a violation of this section,
425 or make a referral to the appropriate agency for an
426 investigation, if the complaint is signed by the complainant and
427 is legally sufficient. A complaint is legally sufficient if it
428 contains ultimate facts that show that a violation of this
429 section or any rule adopted by the State Board of Education has
430 occurred. In order to determine legal sufficiency, the
431 Department of Education may require supporting information or
432 documentation from the complainant. A department inquiry is not
433 subject to the requirements of chapter 120.
434 (g) Require an annual, notarized, sworn compliance
435 statement by participating private schools certifying compliance
436 with state laws and shall retain such records.
437 (h) Cross-check the list of participating scholarship
438 students with the public school enrollment lists to avoid
439 duplication.
440 (i) Maintain a list of nationally norm-referenced tests
441 identified for purposes of satisfying the testing requirement in
442 subparagraph (8)(c)2. The tests must meet industry standards of
443 quality in accordance with State Board of Education rule.
444 (j) Select an independent research organization, which may
445 be a public or private entity or university, to which
446 participating private schools must report the scores of
447 participating students on the nationally norm-referenced tests
448 administered by the private school. The independent research
449 organization must annually report to the Department of Education
450 on the year-to-year improvements of participating students. The
451 independent research organization must analyze and report
452 student performance data in a manner that protects the rights of
453 students and parents as mandated in 20 U.S.C. s. 1232g, the
454 Family Educational Rights and Privacy Act, and must not
455 disaggregate data to a level that will disclose the academic
456 level of individual students or of individual schools. To the
457 extent possible, the independent research organization must
458 accumulate historical performance data on students from the
459 Department of Education and private schools to describe baseline
460 performance and to conduct longitudinal studies. To minimize
461 costs and reduce time required for third-party analysis and
462 evaluation, the Department of Education shall conduct analyses
463 of matched students from public school assessment data and
464 calculate control group learning gains using an agreed-upon
465 methodology outlined in the contract with the third-party
466 evaluator. The sharing of student data must be in accordance
467 with requirements of 20 U.S.C. s. 1232g, the Family Educational
468 Rights and Privacy Act, and shall be for the sole purpose of
469 conducting the evaluation. All parties must preserve the
470 confidentiality of such information as required by law.
471 (k) Notify an eligible nonprofit scholarship-funding
472 organization of any of the organization's identified students
473 who are receiving educational scholarships pursuant to chapter
474 1002.
475 (l) Notify an eligible nonprofit scholarship-funding
476 organization of any of the organization's identified students
477 who are receiving corporate income tax credit scholarships from
478 other eligible nonprofit scholarship-funding organizations.
479 (m) Require quarterly reports by an eligible nonprofit
480 scholarship-funding organization regarding the number of
481 students participating in the scholarship program, the private
482 schools at which the students are enrolled, and other
483 information that deemed necessary by the Department of Education
484 considers necessary.
485 (n)1. Conduct random site visits to private schools
486 participating in the Corporate Tax Credit Scholarship Program.
487 The purpose of the site visits is solely to verify the
488 information reported by the schools concerning the enrollment
489 and attendance of students, the credentials of teachers,
490 background screening of teachers, and teachers' fingerprinting
491 results, and accounting for the use of funds at public schools.
492 The Department of Education may not make more than seven random
493 site visits each year and may not make more than one random site
494 visit each year to the same private school.
495 2. Annually, by December 15, report to the Governor, the
496 President of the Senate, and the Speaker of the House of
497 Representatives the Department of Education's actions with
498 respect to implementing accountability in the scholarship
499 program under this section and s. 1002.421, any substantiated
500 allegations or violations of law or rule by an eligible private
501 school under this program concerning the enrollment and
502 attendance of students, the credentials of teachers, background
503 screening of teachers, and teachers' fingerprinting results and
504 the corrective action taken by the Department of Education.
505 (10) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
506 (a) The Commissioner of Education shall deny, suspend, or
507 revoke a private school's participation in the scholarship
508 program if it is determined that the private school has failed
509 to comply with the provisions of this section. However, if in
510 instances in which the noncompliance is correctable within a
511 reasonable amount of time and in which the health, safety, or
512 welfare of the students is not threatened, the commissioner may
513 issue a notice of noncompliance that shall provide the private
514 school with a timeframe within which to provide evidence of
515 compliance before prior to taking action to suspend or revoke
516 the private school's participation in the scholarship program.
517 (b) The commissioner's determination is subject to the
518 following:
519 1. If the commissioner intends to deny, suspend, or revoke
520 a private school's participation in the scholarship program, the
521 Department of Education shall notify the private school of such
522 proposed action in writing by certified mail and regular mail to
523 the private school's address of record with the Department of
524 Education. The notification must shall include the reasons for
525 the proposed action and notice of the timelines and procedures
526 set forth in this paragraph.
527 2. The private school that is adversely affected by the
528 proposed action shall have 15 days following from receipt of the
529 notice of proposed action to file with the Department of
530 Education's agency clerk a request for a proceeding pursuant to
531 ss. 120.569 and 120.57. If the private school is entitled to a
532 hearing under s. 120.57(1), the Department of Education shall
533 forward the request to the Division of Administrative Hearings.
534 3. Upon receipt of a request referred pursuant to this
535 paragraph, the director of the Division of Administrative
536 Hearings shall expedite the hearing and assign an administrative
537 law judge who shall commence a hearing within 30 days after the
538 receipt of the formal written request by the division and enter
539 a recommended order within 30 days after the hearing or within
540 30 days after receipt of the hearing transcript, whichever is
541 later. Each party shall be allowed 10 days in which to submit
542 written exceptions to the recommended order. A final order shall
543 be entered by the agency within 30 days after the entry of a
544 recommended order. The provisions of this subparagraph may be
545 waived upon stipulation by all parties.
546 (c) The commissioner may immediately suspend payment of
547 scholarship funds if it is determined that there is probable
548 cause to believe that there is:
549 1. An imminent threat to the health, safety, and welfare of
550 the students; or
551 2. Fraudulent activity on the part of the private school.
552 Notwithstanding s. 1002.22(3), in incidents of alleged
553 fraudulent activity pursuant to this section, the Department of
554 Education's Office of Inspector General is authorized to release
555 personally identifiable records or reports of students to the
556 following persons or organizations:
557 a. A court of competent jurisdiction in compliance with an
558 order of that court or the attorney of record in accordance with
559 a lawfully issued subpoena, consistent with the Family
560 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
561 b. A person or entity authorized by a court of competent
562 jurisdiction in compliance with an order of that court or the
563 attorney of record pursuant to a lawfully issued subpoena,
564 consistent with the Family Educational Rights and Privacy Act,
565 20 U.S.C. s. 1232g.
566 c. Any person, entity, or authority issuing a subpoena for
567 law enforcement purposes when the court or other issuing agency
568 has ordered that the existence or the contents of the subpoena
569 or the information furnished in response to the subpoena not be
570 disclosed, consistent with the Family Educational Rights and
571 Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
572 The commissioner's order suspending payment pursuant to this
573 paragraph may be appealed pursuant to the same procedures and
574 timelines as the notice of proposed action set forth in
575 paragraph (b).
576 (11) SCHOLARSHIP AMOUNT AND PAYMENT.—
577 (a) The amount of a scholarship provided to any student for
578 any single school year by an eligible nonprofit scholarship
579 funding organization from eligible contributions may shall be
580 for total costs authorized under paragraph (6)(d), not to exceed
581 the following annual limits:
582 1. Four Three thousand nine hundred fifty dollars for a
583 scholarship awarded to a student enrolled in an eligible private
584 school for the 2008-2009 state fiscal year and each fiscal year
585 thereafter.
586 2. Four thousand Five hundred dollars for a scholarship
587 awarded to a student enrolled in a Florida public school that is
588 located outside the district in which the student resides or in
589 a lab school as defined in s. 1002.32.
590 (b) Payment of the scholarship by the eligible nonprofit
591 scholarship-funding organization shall be by individual warrant
592 made payable to the student's parent. If the parent chooses that
593 his or her child attend an eligible private school, The warrant
594 must be delivered by the eligible nonprofit scholarship-funding
595 organization to the private school of the parent's choice, and
596 the parent shall restrictively endorse the warrant to the
597 private school. An eligible nonprofit scholarship-funding
598 organization shall ensure that the parent to whom the warrant is
599 made restrictively endorsed the warrant to the private school
600 for deposit into the account of the private school.
601 (c) An eligible nonprofit scholarship-funding organization
602 shall obtain verification from the private school of a student's
603 continued attendance at the school for each period covered by a
604 scholarship payment.
605 (d) Payment of the scholarship shall be made by the
606 eligible nonprofit scholarship-funding organization no less
607 frequently than on a quarterly basis.
608 (12) ADMINISTRATION; RULES.—
609 (a) If the credit granted pursuant to this section is not
610 fully used in any one year because of insufficient tax liability
611 on the part of the corporation, the unused amount may be carried
612 forward for a period not to exceed 3 years; however, any
613 taxpayer that seeks to carry forward an unused amount of tax
614 credit must submit an application for allocation of tax credits
615 or carryforward credits as required in paragraph (d) in the year
616 that the taxpayer intends to use the carryforward. This
617 carryforward applies to all approved contributions made after
618 January 1, 2002. A taxpayer may not convey, assign, or transfer
619 the credit authorized by this section to another entity unless
620 all of the assets of the taxpayer are conveyed, assigned, or
621 transferred in the same transaction.
622 (b) An application for a tax credit pursuant to this
623 section shall be submitted to the department on forms
624 established by rule of the department.
625 (c) The department and the Department of Education shall
626 develop a cooperative agreement to assist in the administration
627 of this section.
628 (d) The department shall adopt rules necessary to
629 administer this section, including rules establishing
630 application forms and procedures and governing the allocation of
631 tax credits and carryforward credits under this section on a
632 first-come, first-served basis.
633 (e) The State Board of Education shall adopt rules pursuant
634 to ss. 120.536(1) and 120.54 to administer this section as it
635 relates to the roles of the Department of Education and the
636 Commissioner of Education.
637 (13) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible
638 contributions received by an eligible nonprofit scholarship
639 funding organization shall be deposited in a manner consistent
640 with s. 17.57(2).
641 (14) PRESERVATION OF CREDIT.—If any provision or portion of
642 subsection (5) or the application thereof to any person or
643 circumstance is held unconstitutional by any court or is
644 otherwise declared invalid, the unconstitutionality or
645 invalidity shall not affect any credit earned under subsection
646 (5) by any taxpayer with respect to any contribution paid to an
647 eligible nonprofit scholarship-funding organization before the
648 date of a determination of unconstitutionality or invalidity.
649 Such credit shall be allowed at such time and in such a manner
650 as if a determination of unconstitutionality or invalidity had
651 not been made, provided that nothing in this subsection by
652 itself or in combination with any other provision of law shall
653 result in the allowance of any credit to any taxpayer in excess
654 of one dollar of credit for each dollar paid to an eligible
655 nonprofit scholarship-funding organization.
656 Section 2. This act shall take effect July 1, 2009.