Florida Senate - 2018              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. CS for SB 1172
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Pre-K - 12 Education)
    1                        A bill to be entitled                      
    2         An act relating to the Hope Scholarship Program;
    3         creating s. 1002.40, F.S.; establishing the Hope
    4         Scholarship Program; providing the purpose of the
    5         program; defining terms; providing eligibility
    6         requirements; prohibiting the payment of a scholarship
    7         under certain circumstances; requiring a principal to
    8         provide copies of a report of physical violence or
    9         emotional abuse to certain individuals within a
   10         specified timeframe; requiring the principal to
   11         investigate such incidents; requiring a school
   12         district to notify an eligible student’s parent of the
   13         program under certain circumstances; requiring a
   14         school district to provide certain information
   15         relating to the statewide assessment program;
   16         providing requirements and obligations for eligible
   17         private schools; providing Department of Education
   18         obligations relating to participating students and
   19         private schools and program requirements; providing
   20         Commissioner of Education obligations; requiring the
   21         commissioner to deny, suspend, or revoke a private
   22         school’s participation in the program or the payment
   23         of scholarship funds under certain circumstances;
   24         defining the term “owner or operator”; providing a
   25         process for review of a decision from the commissioner
   26         under certain circumstances; providing for the release
   27         of personally identifiable student information under
   28         certain circumstances; providing parent and student
   29         responsibilities for initial and continued
   30         participation in the program; providing nonprofit
   31         scholarship-funding organization obligations;
   32         providing for the calculation of the scholarship
   33         amount; providing the scholarship amount for students
   34         transferred to certain public schools; requiring
   35         verification of specified information before a
   36         scholarship may be disbursed; providing requirements
   37         for the scholarship payments; providing funds for
   38         administrative expenses for certain nonprofit
   39         scholarship-funding organizations; providing
   40         requirements for administrative expenses; prohibiting
   41         a nonprofit scholarship-funding organization from
   42         charging an application fee; providing Auditor General
   43         obligations; providing requirements for taxpayer
   44         elections to contribute to the program; requiring the
   45         Department of Revenue to adopt forms to administer the
   46         program; providing requirements for certain agents of
   47         the Department of Revenue and motor vehicle dealers;
   48         providing reporting requirements for nonprofit
   49         scholarship-funding organizations relating to taxpayer
   50         contributions; providing penalties; providing for the
   51         restitution of specified funds under certain
   52         circumstances; providing the state is not liable for
   53         the award or use of program funds; prohibiting
   54         additional regulations for private schools
   55         participating in the program beyond those necessary to
   56         enforce program requirements; requiring the State
   57         Board of Education to adopt rules to administer the
   58         program; creating s. 212.1832, F.S.; authorizing
   59         certain persons to elect to direct certain state sales
   60         and use tax revenue to be transferred to a nonprofit
   61         scholarship-funding organization for the Hope
   62         Scholarship Program; amending s. 1002.01, F.S.;
   63         revising and defining terms; amending s. 1002.20;
   64         updating educational options and terminology; amending
   65         s. 1003.01, F.S.; redefining the term “regular school
   66         attendance”; amending ss. 1002.385, 1002.39, 1002.395,
   67         and 1003.26, F.S.; conforming cross-references and
   68         provisions to changes made by the act; updating
   69         terminology; repealing ch. 623, F.S., relating to
   70         private school corporations, on a specified date;
   71         amending s. 212.08, F.S.; conforming a cross
   72         reference; repealing s. 1002.43, F.S., relating to
   73         private tutoring programs; authorizing the Department
   74         of Revenue to adopt emergency rules for specified
   75         purposes; providing an appropriation; providing
   76         effective dates.
   78  Be It Enacted by the Legislature of the State of Florida:
   80         Section 1. Section 1002.40, Florida Statutes, is created to
   81  read:
   82         1002.40The Hope Scholarship Program.—
   83         (1)PURPOSE.—The Hope Scholarship Program is established to
   84  provide the parent of a public school student who was the victim
   85  of a substantiated incident of violence or abuse, as listed in
   86  subsection (3), an opportunity to transfer the student to
   87  another public school that has capacity or to request and
   88  receive a scholarship for the student to enroll in and attend an
   89  eligible private school.
   90         (2)DEFINITIONS.—As used in this section, the term:
   91         (a)“Department” means the Department of Education.
   92         (b)“Eligible contribution” or “contribution” means a
   93  monetary contribution from a person required to pay sales and
   94  use tax on the purchase or acquisition of a motor vehicle,
   95  subject to the restrictions provided in this section, to an
   96  eligible nonprofit scholarship-funding organization. The
   97  taxpayer making the contribution may not designate a specific
   98  student as the beneficiary of the contribution.
   99         (c)“Eligible nonprofit scholarship-funding organization”
  100  or “organization” has the same meaning as provided in s.
  101  1002.395(2)(f), as determined by the department.
  102         (d)“Eligible private school” has the same meaning as
  103  provided in s. 1002.395(2)(g), as determined by the department.
  104         (e)“Motor vehicle” has the same meaning as provided in s.
  105  320.01(1)(a), but does not include heavy trucks, truck tractors,
  106  trailers, and motorcycles.
  107         (f)“Parent” means a resident of this state who is a
  108  parent, as defined in s. 1000.21, and whose public school
  109  student was the victim of a reported incident, as listed in
  110  subsection (3).
  111         (g) “Principal” means the principal or his or her designee.
  112         (h)“Program” means the Hope Scholarship Program.
  113         (i)“School” includes any educational program or activity
  114  conducted by a public K-12 educational institution, any school
  115  related or school-sponsored program or activity, and riding on a
  116  school bus, as defined in s. 1006.25(1), including waiting at a
  117  school bus stop.
  118         (j)“Unweighted FTE funding amount” means the statewide
  119  average total funds per unweighted full-time equivalent funding
  120  amount that is incorporated by reference in the General
  121  Appropriations Act for the applicable state fiscal year.
  122         (3)PROGRAM ELIGIBILITY.—Beginning with the 2018-2019
  123  school year, contingent upon available funds, and on a first
  124  come, first-served basis, a student enrolled full time in a
  125  Florida public school in kindergarten through grade 12 is
  126  eligible for a scholarship under this program if all of the
  127  following conditions are met:
  128         (a) The student is the victim of a substantiated incident
  129  of battery; harassment; hazing; bullying; kidnapping; physical
  130  attack; robbery; sexual offenses, harassment, assault, or
  131  battery; threat or intimidation; or fighting at school.
  132         (b) The incident is formally reported by the victim or the
  133  victim’s parent to the principal.
  134         (c) Through an investigation, the principal finds that the
  135  incident is substantiated.
  136         (d) The principal’s investigation remains open or the
  137  district’s resolution of issues related to the incident remain
  138  unresolved after timely notification, deliberative evaluation,
  139  and 30 days of responsible and appropriate action taken in
  140  accordance with paragraph (5)(a).
  141         (4)PROGRAM PROHIBITIONS.—Payment of a scholarship may not
  142  be made if a student is:
  143         (a)Enrolled in a public school, including, but not limited
  144  to, the Florida School for the Deaf and the Blind; the College
  145  Preparatory Boarding Academy; the Florida Virtual School; a
  146  developmental research school authorized under s. 1002.32; or a
  147  charter school authorized under s. 1002.33, s. 1002.331, s.
  148  1002.332, or s. 1002.333;
  149         (b)Enrolled in a school operating for the purpose of
  150  providing educational services to youth in the Department of
  151  Juvenile Justice commitment programs;
  152         (c)Participating in a virtual school, correspondence
  153  school, or distance learning program that receives state funding
  154  pursuant to the student’s participation unless the participation
  155  is limited to no more than two courses per school year;
  156         (d)Receiving any other educational scholarship pursuant to
  157  this chapter; or
  158         (e) Participating in a home education program, as defined
  159  in s. 1002.01.
  161         (a)1.Within 24 hours after receipt of a formal report of
  162  an incident listed in subsection (3)(a), the principal shall
  163  provide a copy of the report to the victim’s parent and the
  164  alleged offender’s parent. The report must include a statement
  165  of the expected investigative actions and the timeline for
  166  reporting the outcome of the investigation. Within 24 hours
  167  after receipt of the formal report, the principal must also
  168  provide the superintendent with a copy of the report and
  169  verification that the parents of the victim and the alleged
  170  offender have been provided a copy of the incident report and
  171  other required information.
  172         2. In accordance with s. 1006.09, the principal must
  173  investigate the incident to determine if the incident is
  174  substantiated or unsubstantiated, and if the incident must be
  175  reported. The principal may, at his or her discretion, determine
  176  the extent to which each student was engaged in instigating,
  177  initiating, or reacting to a physical altercation, and may
  178  consider such information when evaluating and determining
  179  appropriate disciplinary actions and investigation outcomes.
  180         3. During the investigation period, the principal and the
  181  superintendent shall take all necessary actions to continue the
  182  educational services of students involved in the reported
  183  incident while taking every reasonable precaution to keep the
  184  alleged offender separated from the victim or any sibling of the
  185  victim while on school grounds or on school transportation,
  186  pursuant to ss. 1006.09, 1006.13, and 1006.147, as appropriate.
  187         4. Upon the principal’s determination that an alleged
  188  incident is unsubstantiated or the resolution of issues related
  189  to a substantiated incident or within 15 days after the incident
  190  was reported, whichever occurs first, the principal must report
  191  to the victim’s parent and the alleged offender’s parent the
  192  findings, outcome, or status of the investigation. The principal
  193  shall continue to provide such reports to the parents at least
  194  every 15 days until the investigation concludes and issues
  195  associated with the incident are resolved.
  196         5. If the principal’s investigation into the incident
  197  remains open more than 30 days after the date a substantiated
  198  incident was reported or issues associated with the incident
  199  remain unresolved, the school district, in accordance with the
  200  school district’s code of student conduct, shall:
  201         a. Notify the victim’s parent of the availability of the
  202  program and offer that parent an opportunity to enroll his or
  203  her student in another public school or to request and receive a
  204  scholarship to attend an eligible private school, subject to
  205  available funding; and
  206         b. Provide the victim’s parent with a written notification
  207  of the result of the principal’s investigation of the alleged
  208  incident. The parent must provide such notification to the
  209  scholarship-funding organization that verifies the student’s
  210  eligibility.
  211         6. To facilitate timely, appropriate, and fiscally
  212  accountable scholarship payments, school districts must report
  213  and verify student enrollment information during and outside of
  214  regular FTE student enrollment survey periods, as requested by
  215  the department pursuant to paragraph (7)(d).
  216         (b)1.A parent who, pursuant to s. 1002.31, chooses to
  217  enroll his or her student in a Florida public school located
  218  outside the district in which the student resides shall be
  219  eligible for a scholarship under paragraph (11)(b) to transport
  220  the student.
  221         2.For each student participating in the program in a
  222  private school who chooses to participate in the statewide
  223  assessments under s. 1008.22 or the Florida Alternate
  224  Assessment, the school district in which the student resides
  225  must notify the student and his or her parent about the
  226  locations and times to take all statewide assessments.
  228  private school may be sectarian or nonsectarian and shall:
  229         (a)Meet the definition of a private school in s. 1002.01
  230  and comply with all requirements for private schools
  231  participating in state school choice scholarship programs
  232  pursuant to this section and s. 1002.421.
  233         (b)Provide to the organization and the department, upon
  234  request, all documentation required for the student’s
  235  participation, including, but not limited to, the private
  236  school’s and the student’s fee schedules.
  237         (c)Be academically accountable to the parent for meeting
  238  the educational needs of the student by:
  239         1.At a minimum, annually providing to the parent a written
  240  explanation of the student’s progress.
  241         2.Annually administering or making provision for students
  242  participating in the program in grades 3 through 10 to take one
  243  of the nationally norm-referenced tests identified by the
  244  department or the statewide assessments pursuant to s. 1008.22.
  245  Students with disabilities for whom standardized testing is not
  246  appropriate are exempt from this requirement. A participating
  247  private school shall report a student’s scores to his or her
  248  parent.
  249         3.Cooperating with the student whose parent chooses to
  250  have the student participate in the statewide assessments
  251  pursuant to s. 1008.22 or, if a private school chooses to offer
  252  the statewide assessments, administering the assessments at the
  253  school.
  254         a.A participating private school may choose to offer and
  255  administer the statewide assessments to all students who attend
  256  the private school in grades 3 through 10.
  257         b.A participating private school shall submit a request in
  258  writing to the department by March 1 of each year in order to
  259  administer the statewide assessments in the subsequent school
  260  year.
  261         (d)Employ or contract with teachers who have regular and
  262  direct contact with each student receiving a scholarship under
  263  this section at the school’s physical location.
  264         (e)Maintain in this state a physical location where a
  265  scholarship student regularly attends classes.
  266         (f)Provide a report from an independent certified public
  267  accountant who performs the agreed-upon procedures developed
  268  under s. 1002.395(6)(o) if the private school receives more than
  269  $250,000 in funds from scholarships awarded under this section
  270  in a state fiscal year. A private school subject to this
  271  paragraph must annually submit the report by September 15 to the
  272  organization that awarded the majority of the school’s
  273  scholarship funds. The agreed-upon procedures must be conducted
  274  in accordance with attestation standards established by the
  275  American Institute of Certified Public Accountants.
  277  The failure of a private school to meet the requirements of this
  278  subsection constitutes a basis for the ineligibility of the
  279  private school to participate in the program, as determined by
  280  the department.
  281         (7)DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
  282  shall:
  283         (a)Establish a toll-free hotline that provides parents and
  284  private schools with information on participation in the
  285  program.
  286         (b)Annually verify the eligibility of private schools that
  287  meet the requirements of subsection (6).
  288         (c)Require an annual notarized and sworn compliance
  289  statement by participating private schools certifying compliance
  290  with state laws and retain such records.
  291         (d)Cross-check the list of participating students with the
  292  public school enrollment lists and participation lists in other
  293  scholarship programs established under this chapter before each
  294  scholarship payment to avoid duplication.
  295         (e)Maintain a list of nationally norm-referenced tests
  296  identified for purposes of satisfying the testing requirement in
  297  paragraph (9)(f). The tests must meet industry standards of
  298  quality in accordance with State Board of Education rule.
  299         (f)Require quarterly reports by an eligible nonprofit
  300  scholarship-funding organization regarding the number of
  301  students participating in the scholarship program, the private
  302  schools in which the students are enrolled, and other
  303  information deemed necessary by the department.
  304         (g)Contract with an independent entity to provide an
  305  annual evaluation of the program by:
  306         1.Reviewing the school climate and code of student conduct
  307  of each public school that reported the occurrence of a monthly
  308  average of 10 or more substantiated incidents to determine areas
  309  in the school or school district procedures involving reporting,
  310  investigating, and communicating a parent’s and student’s rights
  311  which are in need of improvement. At a minimum, the review must
  312  include:
  313         a.An assessment of the investigation time and quality of
  314  the response of the school and the school district;
  315         b.An assessment of the effectiveness of communication
  316  procedures with the students involved in an incident, the
  317  students’ parents, and the school and school district personnel;
  318         c.An analysis of school incident and discipline data; and
  319         d.The challenges and obstacles relating to implementing
  320  recommendations from this review.
  321         2.Reviewing the school climate and code of student conduct
  322  of each public school a student transferred to if the student
  323  was from a school identified in subparagraph 1. in order to
  324  identify best practices and make recommendations to a public
  325  school at which the incidents occurred.
  326         3.Reviewing the performance of participating students
  327  enrolled in a private school in which the majority of the
  328  school’s total enrolled students in the prior school year
  329  participated in one or more scholarship programs, as defined in
  330  s. 1002.01, in which there are at least 10 participating
  331  students who have scores for tests administered; and reviewing
  332  the school climate and code of student conduct of the private
  333  school if one or more scholarship participants were involved in
  334  a reported incident at the school during the prior school year.
  335         4. Surveying the parents of participating students to
  336  determine academic, safety, and school climate satisfaction and
  337  to identify any challenges or obstacles in addressing the
  338  incident or relating to the use of the scholarship.
  339         (h)Upon the request of a participating private school,
  340  provide at no cost to the school the statewide assessments
  341  administered under s. 1008.22 and any related materials for
  342  administering the assessments. Students at a private school may
  343  be assessed using the statewide assessments if the addition of
  344  those students and the school does not cause the state to exceed
  345  its contractual caps for the number of students tested and the
  346  number of testing sites. The state shall provide the same
  347  materials and support to a private school that it provides to a
  348  public school. A private school that chooses to administer
  349  statewide assessments under s. 1008.22 shall follow the
  350  requirements set forth in ss. 1008.22 and 1008.24, rules adopted
  351  by the State Board of Education to implement those sections, and
  352  district-level testing policies established by the district
  353  school board.
  354         (i)Establish a process by which individuals may notify the
  355  department of any violation by a parent, private school, or
  356  school district of state laws relating to program participation.
  357  The department shall conduct an inquiry or make a referral to
  358  the appropriate agency for an investigation of any written
  359  complaint of a violation of this section if the complaint is
  360  signed by the complainant and is legally sufficient. A complaint
  361  is legally sufficient if such complaint contains ultimate facts
  362  that show that a violation of this section or any rule adopted
  363  by the State Board of Education pursuant to this section has
  364  occurred. In order to determine legal sufficiency, the
  365  department may require supporting information or documentation
  366  from the complainant. A department inquiry is not subject to the
  367  requirements of chapter 120.
  368         (j)1.Conduct site visits to participating private schools.
  369  The purpose of the site visits is solely to verify the
  370  information reported by the schools concerning the enrollment
  371  and attendance of students, the credentials of teachers,
  372  background screening of teachers, teachers’ fingerprinting
  373  results, and other conditions required pursuant to s. 1002.421
  374  and this section. The department may not make more than seven
  375  site visits each year; however, the department may make
  376  additional site visits at any time to a school that is the
  377  subject of a violation complaint submitted pursuant to paragraph
  378  (i), is identified by an organization for a known or suspected
  379  violation, or has received a notice of noncompliance or a notice
  380  of proposed action within the current year or the previous 2
  381  years.
  382         2.Annually, by December 15, report to the Governor, the
  383  President of the Senate, and the Speaker of the House of
  384  Representatives the department’s actions with respect to
  385  implementing accountability in the program under this section
  386  and s. 1002.421, any substantiated allegations or violations of
  387  law or rule by an eligible private school under this program and
  388  the corrective action taken by the department.
  390         (a)The Commissioner of Education:
  391         1.Shall deny, suspend, or revoke a private school’s
  392  participation in the program if it is determined that the
  393  private school has failed to comply with the provisions of this
  394  section. However, if the noncompliance is correctable within a
  395  reasonable amount of time and if the health, safety, or welfare
  396  of the students is not threatened, the commissioner may issue a
  397  notice of noncompliance which provides the private school with a
  398  timeframe within which to provide evidence of compliance before
  399  taking action to suspend or revoke the private school’s
  400  participation in the program.
  401         2.May deny, suspend, or revoke a private school’s
  402  participation in the program if the commissioner determines that
  403  an owner or operator of the private school is operating or has
  404  operated an educational institution in this state or in another
  405  state or jurisdiction in a manner contrary to the health,
  406  safety, or welfare of the public.
  407         a.In making such a determination, the commissioner may
  408  consider factors that include, but are not limited to, acts or
  409  omissions by an owner or operator which led to a previous denial
  410  or revocation of participation in an education scholarship
  411  program; an owner’s or operator’s failure to reimburse the
  412  department for scholarship funds improperly received or retained
  413  by a school; imposition of a prior criminal sanction related to
  414  an owner’s or operator’s management or operation of an
  415  educational institution; imposition of a civil fine or
  416  administrative fine, license revocation or suspension, or
  417  program eligibility suspension, termination, or revocation
  418  related to an owner’s or operator’s management or operation of
  419  an educational institution; or other types of criminal
  420  proceedings in which an owner or operator was found guilty of,
  421  regardless of adjudication, or entered a plea of nolo contendere
  422  or guilty to, any offense involving fraud, deceit, dishonesty,
  423  or moral turpitude.
  424         b.For purposes of this subparagraph, the term “owner or
  425  operator” includes an owner, operator, superintendent, or
  426  principal of, or a person who has equivalent decisionmaking
  427  authority over, a private school participating in the
  428  scholarship program.
  429         (b)The commissioner’s determination is subject to the
  430  following:
  431         1.If the commissioner intends to deny, suspend, or revoke
  432  a private school’s participation in the program, the department
  433  shall notify the private school of such proposed action in
  434  writing by certified mail and regular mail to the private
  435  school’s address of record with the department. The notification
  436  shall include the reasons for the proposed action and notice of
  437  the timelines and procedures set forth in this paragraph.
  438         2.The private school that is adversely affected by the
  439  proposed action shall have 15 days after receipt of the notice
  440  of proposed action to file with the department’s agency clerk a
  441  request for a proceeding pursuant to ss. 120.569 and 120.57. If
  442  the private school is entitled to a hearing under s. 120.57(1),
  443  the department shall refer the request to the Division of
  444  Administrative Hearings.
  445         3.Upon receipt of a request referred pursuant to this
  446  paragraph, the director of the Division of Administrative
  447  Hearings shall expedite the hearing and assign an administrative
  448  law judge who shall commence a hearing within 30 days after the
  449  receipt of the formal written request by the division and enter
  450  a recommended order within 30 days after the hearing or within
  451  30 days after receipt of the hearing transcript, whichever is
  452  later. Each party shall be allowed 10 days in which to submit
  453  written exceptions to the recommended order. A final order shall
  454  be entered by the agency within 30 days after the entry of a
  455  recommended order. The provisions of this subparagraph may be
  456  waived upon stipulation by all parties.
  457         (c)The commissioner may immediately suspend payment of
  458  scholarship funds if it is determined that there is probable
  459  cause to believe that there is:
  460         1.An imminent threat to the health, safety, or welfare of
  461  the students; or
  462         2.Fraudulent activity on the part of the private school.
  463  Notwithstanding s. 1002.22, in incidents of alleged fraudulent
  464  activity pursuant to this section, the department’s Office of
  465  Inspector General is authorized to release personally
  466  identifiable records or reports of students to the following
  467  persons or organizations:
  468         a.A court of competent jurisdiction in compliance with an
  469  order of that court or the attorney of record in accordance with
  470  a lawfully issued subpoena, consistent with the Family
  471  Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
  472         b.A person or entity authorized by a court of competent
  473  jurisdiction in compliance with an order of that court or the
  474  attorney of record pursuant to a lawfully issued subpoena,
  475  consistent with the Family Educational Rights and Privacy Act,
  476  20 U.S.C. s. 1232g.
  477         c.Any person, entity, or authority issuing a subpoena for
  478  law enforcement purposes when the court or other issuing agency
  479  has ordered that the existence or the contents of the subpoena
  480  or the information furnished in response to the subpoena not be
  481  disclosed, consistent with the Family Educational Rights and
  482  Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
  484  The commissioner’s suspension of payment pursuant to this
  485  paragraph may be appealed pursuant to the same procedures and
  486  timelines as the notice of proposed action set forth in
  487  paragraph (b).
  489  PARTICIPATION.—A parent who applies for a Hope Scholarship is
  490  exercising his or her parental option to place his or her
  491  student in an eligible private school.
  492         (a)The parent must select an eligible private school and
  493  apply for the admission of his or her student.
  494         (b)The parent must inform the student’s school district
  495  when the parent withdraws his or her student to attend an
  496  eligible private school.
  497         (c)Any student participating in the program must comply
  498  with the regular attendance requirements of s. 1003.01(13) and
  499  remain in attendance throughout the school year unless excused
  500  by the school for illness or other good cause.
  501         (d)Each parent and each student has an obligation to the
  502  private school to comply with the private school’s published
  503  policies.
  504         (e)Upon reasonable notice to the department and the school
  505  district, the parent may remove the student from the private
  506  school and place the student in a public school in accordance
  507  with this section.
  508         (f)The parent must ensure that the student participating
  509  in the program takes the norm-referenced assessment offered by
  510  the private school. The parent may also choose to have the
  511  student participate in the statewide assessments pursuant to s.
  512  1008.22. If the parent requests that the student participating
  513  in the program take the statewide assessments pursuant to s.
  514  1008.22 and the private school has not chosen to offer and
  515  administer the statewide assessments, the parent is responsible
  516  for transporting the student to the assessment site designated
  517  by the school district.
  518         (g)Upon receipt of a scholarship warrant, the parent to
  519  whom the warrant is made must restrictively endorse the warrant
  520  to the private school for deposit into the account of the
  521  private school. The parent may not designate any entity or
  522  individual associated with the participating private school as
  523  the parent’s attorney in fact to endorse a scholarship warrant.
  524  A parent who fails to comply with this paragraph forfeits the
  525  scholarship.
  527  ORGANIZATIONS.—An organization may establish scholarships for
  528  eligible students by:
  529         (a)Receiving applications and determining student
  530  eligibility in accordance with the requirements of this section.
  531         (b)Notifying parents of their receipt of a scholarship on
  532  a first-come, first-served basis, based upon available funds.
  533         (c)Preparing and submitting quarterly and annual reports
  534  to the department pursuant to paragraphs (7)(f) and (g). In
  535  addition, an eligible nonprofit scholarship-funding organization
  536  must submit in a timely manner any information requested by the
  537  department relating to the scholarship program.
  538         (d)Notifying the department of any known or suspected
  539  violation of this section by a private school, parent, or
  540  student.
  541         (11)FUNDING AND PAYMENT.—
  542         (a)The maximum amount awarded to a student enrolled in an
  543  eligible private school shall be determined as a percentage of
  544  the unweighted FTE funding amount for that state fiscal year and
  545  thereafter as follows:
  546         1.Eighty-eight percent for a student enrolled in
  547  kindergarten through grade 5.
  548         2.Ninety-two percent for a student enrolled in grade 6
  549  through grade 8.
  550         3.Ninety-six percent for a student enrolled in grade 9
  551  through grade 12.
  552         (b)The maximum amount awarded to a student enrolled in a
  553  Florida public school located outside of the district in which
  554  the student resides shall be $750.
  555         (c)When a student enters the program, the organization
  556  must receive all documentation required for the student’s
  557  participation, including a copy of the report of the
  558  substantiated incident received pursuant to subsection (5) and
  559  the private school’s and the student’s fee schedules. The
  560  initial payment shall be made after verification of admission
  561  acceptance, and subsequent payments shall be made upon
  562  verification of continued enrollment and attendance at the
  563  private school.
  564         (d)Payment of the scholarship by the eligible nonprofit
  565  scholarship-funding organization may be by individual warrant
  566  made payable to the student’s parent or by funds transfer made
  567  by debit cards, electronic payment cards, or other means of
  568  payment which the department deems to be commercially viable or
  569  cost-effective. If payment is made by warrant, the warrant must
  570  be delivered by the eligible nonprofit scholarship-funding
  571  organization to the private school of the parent’s choice, and
  572  the parent shall restrictively endorse the warrant to the
  573  private school. If payment is made by funds transfer, the parent
  574  must approve each payment before the scholarship funds may be
  575  deposited. The parent may not designate any entity or individual
  576  associated with the participating private school as the parent’s
  577  attorney in fact to endorse a scholarship warrant or approve a
  578  funds transfer.
  579         (e)An eligible nonprofit scholarship-funding organization
  580  shall obtain verification from the private school of a student’s
  581  continued attendance at the school for each period covered by a
  582  scholarship payment.
  583         (f)Payment of the scholarship shall be made by the
  584  eligible nonprofit scholarship-funding organization no less
  585  frequently than on a quarterly basis.
  586         (g)An organization may use up to 3 percent of eligible
  587  contributions received during the state fiscal year in which
  588  such contributions are collected for administrative expenses if
  589  the organization has operated as an eligible nonprofit
  590  scholarship-funding organization for at least the preceding 3
  591  fiscal years and did not have any findings of material weakness
  592  or material noncompliance in its most recent audit under s.
  593  1002.395(6)(m). Such administrative expenses must be reasonable
  594  and necessary for the organization’s management and distribution
  595  of eligible contributions under this section. Funds authorized
  596  under this paragraph may not be used for lobbying or political
  597  activity or expenses related to lobbying or political activity.
  598  Up to one-third of the funds authorized for administrative
  599  expenses under this paragraph may be used for expenses related
  600  to the recruitment of contributions from taxpayers. An eligible
  601  nonprofit scholarship-funding organization may not charge an
  602  application fee.
  603         (h)Moneys received pursuant to this section do not
  604  constitute taxable income to the qualified student or his or her
  605  parent.
  607         (a)The Auditor General shall conduct an annual operational
  608  audit of accounts and records of each organization that
  609  participates in the program. As part of this audit, the Auditor
  610  General shall verify, at a minimum, the total number of students
  611  served and transmit that information to the department. The
  612  Auditor General shall provide the commissioner with a copy of
  613  each annual operational audit performed pursuant to this
  614  subsection within 10 days after the audit is finalized.
  615         (b)The Auditor General shall notify the department of any
  616  organization that fails to comply with a request for
  617  information.
  619         (a)A tax credit is available under s. 212.1832 for use by
  620  a taxpayer that makes an eligible contribution to the program.
  621  Each eligible contribution is limited to a single payment of $20
  622  at the time of purchase of a motor vehicle or a single payment
  623  of $20 at the time of registration of a motor vehicle that was
  624  not purchased from a dealer. An eligible contribution shall be
  625  accompanied by an election to contribute to the program and
  626  shall be made by the purchaser at the time of purchase or at the
  627  time of registration on a form provided by the Department of
  628  Revenue. Payments of contributions shall be made to a dealer, as
  629  defined in chapter 212, at the time of purchase of a motor
  630  vehicle or to an agent of the Department of Revenue, as
  631  designated by s. 212.06(10), at the time of registration of a
  632  motor vehicle that was not purchased from a dealer.
  633         (b)A tax collector or any person or firm authorized to
  634  sell or issue a motor vehicle license who is designated as an
  635  agent of the Department of Revenue pursuant to s. 212.06(10) or
  636  who is a dealer shall:
  637         1.Provide the purchaser the contribution election form, as
  638  prescribed by the Department of Revenue, at the time of purchase
  639  of a motor vehicle or at the time of registration of a motor
  640  vehicle that was not purchased from a dealer.
  641         2.Collect eligible contributions.
  642         3.Using a form provided by the Department of Revenue,
  643  which shall include the dealer’s or agent’s federal employer
  644  identification number, remit to an organization on or before the
  645  20th day of each month the total amount of contributions made to
  646  that organization and collected during the preceding calendar
  647  month.
  648         4.Report on each return filed with the Department of
  649  Revenue the total amount of credits allowed under s. 212.1832
  650  during the preceding calendar month.
  651         (c)An organization shall report to the Department of
  652  Revenue, on or before the 20th day of each month, the total
  653  amount of contributions received pursuant to paragraph (b) in
  654  the preceding calendar month on a form provided by the
  655  Department of Revenue. Such report shall include the federal
  656  employer identification number of each tax collector, authorized
  657  agent of the Department of Revenue, or dealer who remitted
  658  contributions to the organization during that reporting period.
  659         (d)A person who, with intent to unlawfully deprive or
  660  defraud the program of its moneys or the use or benefit thereof,
  661  fails to remit a contribution collected under this section is
  662  guilty of theft of charitable funds, punishable as follows:
  663         1.If the total amount stolen is less than $300, the
  664  offense is a misdemeanor of the second degree, punishable as
  665  provided in s. 775.082 or s. 775.083. Upon a second conviction,
  666  the offender is guilty of a misdemeanor of the first degree,
  667  punishable as provided in s. 775.082 or s. 775.083. Upon a third
  668  or subsequent conviction, the offender is guilty of a felony of
  669  the third degree, punishable as provided in s. 775.082, s.
  670  775.083, or s. 775.084.
  671         2.If the total amount stolen is $300 or more, but less
  672  than $20,000, the offense is a felony of the third degree,
  673  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
  674         3.If the total amount stolen is $20,000 or more, but less
  675  than $100,000, the offense is a felony of the second degree,
  676  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
  677         4.If the total amount stolen is $100,000 or more, the
  678  offense is a felony of the first degree, punishable as provided
  679  in s. 775.082, s. 775.083, or s. 775.084.
  680         (e)A person convicted of an offense under paragraph (d)
  681  shall be ordered by the sentencing judge to make restitution to
  682  the organization in the amount that was stolen from the program.
  683         (14)LIABILITY.—The state is not liable for the award or
  684  any use of awarded funds under this section.
  685         (15)SCOPE OF AUTHORITY.—This section does not expand the
  686  regulatory authority of this state, its officers, or any school
  687  district to impose additional regulation on participating
  688  private schools beyond those reasonably necessary to enforce
  689  requirements expressly set forth in this section.
  690         (16)RULES.—The State Board of Education shall adopt rules
  691  to administer this section.
  692         Section 2. Section 212.1832, Florida Statutes, is created
  693  to read:
  694         212.1832Credit for contributions to the Hope Scholarship
  695  Program.—
  696         (1)There is allowed a credit of 100 percent of an eligible
  697  contribution made to an eligible nonprofit scholarship-funding
  698  organization under s. 1002.40 against any tax imposed by the
  699  state and due under this chapter as a result of the purchase or
  700  acquisition of a motor vehicle. The credit may not exceed the
  701  tax otherwise owed.
  702         (2)For purposes of the distributions of tax revenue under
  703  s. 212.20, the department shall disregard any tax credits
  704  allowed under this section to ensure that any reduction in tax
  705  revenue received that is attributable to the tax credits results
  706  only in a reduction in distributions to the General Revenue
  707  Fund. The provisions of s. 1002.40 apply to the credit
  708  authorized by this section.
  709         Section 3. Section 1002.01, Florida Statutes, is amended to
  710  read:
  711         1002.01 Definitions.—
  712         (1) A “home education program” means the sequentially
  713  progressive instruction of a student directed by his or her
  714  parent in order to satisfy the attendance requirements of ss.
  715  1002.41, 1003.01(13), and 1003.21(1).
  716         (2) A “private school” is a nonpublic school that is
  717  registered in accordance with s. 1002.42 and is defined as an
  718  individual, association, copartnership, or corporation, or
  719  department, division, or section of such organizations, that
  720  designates itself as an educational center that includes
  721  kindergarten or a higher grade or as an elementary, secondary,
  722  business, technical, or trade school below college level or any
  723  organization that provides instructional services that meet the
  724  intent of s. 1003.01(13) or that gives preemployment or
  725  supplementary training in technology or in fields of trade or
  726  industry or that offers academic, literary, or career training
  727  below college level, or any combination of the above, including
  728  an institution that performs the functions of the above schools
  729  through correspondence or extension, except those licensed under
  730  the provisions of chapter 1005. A private school may be a
  731  parochial, religious, denominational, for-profit, or nonprofit
  732  school attended by a student in order to satisfy the attendance
  733  requirements of s. 1003.01(13). This definition does not include
  734  home education programs conducted in accordance with s. 1002.41.
  735         (3) For purposes of this chapter, a “scholarship program”
  736  means any one of the following:
  737         (a) The Opportunity Scholarship Program established
  738  pursuant to s. 1002.38.
  739         (b) The Gardiner Scholarship Program established pursuant
  740  to s. 1002.385.
  741         (c) The John M. McKay Scholarships for Students with
  742  Disabilities Program established pursuant to s. 1002.39.
  743         (d) The Florida Tax Credit Scholarship Program established
  744  pursuant to s. 1002.395.
  745         (e) The Hope Scholarship Program established pursuant to s.
  746  1002.40.
  747         Section 4. Paragraph (b) of subsection (2) and subsection
  748  (6) of section 1002.20, Florida Statutes, are amended to read:
  749         1002.20 K-12 student and parent rights.—Parents of public
  750  school students must receive accurate and timely information
  751  regarding their child’s academic progress and must be informed
  752  of ways they can help their child to succeed in school. K-12
  753  students and their parents are afforded numerous statutory
  754  rights including, but not limited to, the following:
  755         (2) ATTENDANCE.—
  756         (b) Regular school attendance.—Parents of students who have
  757  attained the age of 6 years by February 1 of any school year but
  758  who have not attained the age of 16 years must comply with the
  759  compulsory school attendance laws. Parents have the option to
  760  comply with the school attendance laws by attendance of the
  761  student in a public school; a private parochial, religious, or
  762  denominational school; a private school; or a home education
  763  program; or a private tutoring program, in accordance with the
  764  provisions of s. 1003.01(13).
  765         (6) EDUCATIONAL CHOICE.—
  766         (a) Public educational school choices.—Parents of public
  767  school students may seek any public educational school choice
  768  options that are applicable and available to students throughout
  769  the state. These options may include controlled open enrollment,
  770  single-gender programs, lab schools, virtual instruction
  771  programs, charter schools, charter technical career centers,
  772  magnet schools, alternative schools, special programs, auditory
  773  oral education programs, advanced placement, dual enrollment,
  774  International Baccalaureate, International General Certificate
  775  of Secondary Education (pre-AICE), CAPE digital tools, CAPE
  776  industry certifications, collegiate high school programs,
  777  Advanced International Certificate of Education, early
  778  admissions, credit by examination or demonstration of
  779  competency, the New World School of the Arts, the Florida School
  780  for the Deaf and the Blind, and the Florida Virtual School.
  781  These options may also include the public educational choice
  782  options of the Opportunity Scholarship Program and the McKay
  783  Scholarships for Students with Disabilities Program.
  784         (b) Private educational choices.The parent of a student
  785  may choose to enroll the student in a private school, as defined
  786  in s. 1002.01(2). Parents of public school students may seek
  787  private educational choice options under certain programs.
  788         1. Under the McKay Scholarships for Students with
  789  Disabilities Program, the parent of a public school student with
  790  a disability may request and receive a McKay Scholarship for the
  791  student to attend a private school in accordance with s.
  792  1002.39.
  793         2. Under the Florida Tax Credit Scholarship Program, the
  794  parent of a student who qualifies for free or reduced-price
  795  school lunch or who is currently placed, or during the previous
  796  state fiscal year was placed, in foster care as defined in s.
  797  39.01 may seek a scholarship from an eligible nonprofit
  798  scholarship-funding organization in accordance with s. 1002.395.
  799         3. Under the Gardiner Scholarship Program Florida Personal
  800  Learning Scholarship Accounts Program, the parent of a student
  801  with a qualifying disability may apply for a Gardiner
  802  Scholarship personal learning scholarship to be used for
  803  individual educational needs in accordance with s. 1002.385.
  804         4. Under the Hope Scholarship Program, the parent of a
  805  student who was the victim of a substantiated incident of
  806  violence or abuse while attending a public school may seek a
  807  scholarship for the student to attend a private school in
  808  accordance with s. 1002.40.
  809         (c) Home education.—The parent of a student may choose to
  810  place the student in a home education program, as defined in s.
  811  1002.01(1), in accordance with the provisions of s. 1002.41.
  812         (d) Private tutoring.—The parent of a student may choose to
  813  place the student in a private tutoring program in accordance
  814  with the provisions of s. 1002.43(1).
  815         Section 5. Subsection (13) of section 1003.01, Florida
  816  Statutes, is amended to read:
  817         1003.01 Definitions.—As used in this chapter, the term:
  818         (13) “Regular school attendance” means the actual
  819  attendance of a student during the school day as defined by law
  820  and rules of the State Board of Education. Regular attendance
  821  within the intent of s. 1003.21 may be achieved by a student’s
  822  full-time attendance in one of the following options:
  823         (a) A public school supported by public funds, including,
  824  but not limited to, the Florida School for the Deaf and the
  825  Blind, the Florida Virtual School, a developmental research
  826  school, and a charter school established pursuant to chapter
  827  1002.;
  828         (b) A parochial, religious, or denominational school;
  829         (b)(c) A private school, as defined in s. 1002.01(2) and in
  830  compliance with s. 1002.42, including, but not limited to, a
  831  private parochial, religious, or denominational school; and a
  832  private school supported in whole or in part by tuition charges
  833  or by endowments or gifts. This option includes an eligible
  834  private school in which a student attends as a participant in a
  835  scholarship program, as defined in s. 1002.01(3).;
  836         (c)(d) A home education program, as defined in s.
  837  1002.01(1), which that meets the requirements of chapter 1002.;
  838  or
  839         (e) A private tutoring program that meets the requirements
  840  of chapter 1002.
  841         Section 6. Paragraphs (d) and (h) of subsection (5) and
  842  paragraph (a) of subsection (11) of section 1002.385, Florida
  843  Statutes, are amended to read:
  844         1002.385 The Gardiner Scholarship.—
  845         (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be
  846  used to meet the individual educational needs of an eligible
  847  student and may be spent for the following purposes:
  848         (d) Enrollment in, or tuition or fees associated with
  849  enrollment in, a home education program, an eligible private
  850  school, an eligible postsecondary educational institution or a
  851  program offered by the institution, a private tutoring program
  852  authorized under s. 1002.43, a virtual program offered by a
  853  department-approved private online provider that meets the
  854  provider qualifications specified in s. 1002.45(2)(a), the
  855  Florida Virtual School as a private paying student, or an
  856  approved online course offered pursuant to s. 1003.499 or s.
  857  1004.0961.
  858         (h) Tuition and fees for part-time tutoring services
  859  provided by a person who holds a valid Florida educator’s
  860  certificate pursuant to s. 1012.56; a person who holds an
  861  adjunct teaching certificate pursuant to s. 1012.57; or a person
  862  who has demonstrated a mastery of subject area knowledge
  863  pursuant to s. 1012.56(5). As used in this paragraph, the term
  864  “part-time tutoring services” does not qualify as regular school
  865  attendance as defined in s. 1003.01(13) s. 1003.01(13)(e).
  867  A provider of any services receiving payments pursuant to this
  868  subsection may not share, refund, or rebate any moneys from the
  869  Gardiner Scholarship with the parent or participating student in
  870  any manner. A parent, student, or provider of any services may
  871  not bill an insurance company, Medicaid, or any other agency for
  872  the same services that are paid for using Gardiner Scholarship
  873  funds.
  875  PARTICIPATION.—A parent who applies for program participation
  876  under this section is exercising his or her parental option to
  877  determine the appropriate placement or the services that best
  878  meet the needs of his or her child. The scholarship award for a
  879  student is based on a matrix that assigns the student to support
  880  Level III services. If a parent receives an IEP and a matrix of
  881  services from the school district pursuant to subsection (7),
  882  the amount of the payment shall be adjusted as needed, when the
  883  school district completes the matrix.
  884         (a) To satisfy or maintain program eligibility, including
  885  eligibility to receive and spend program payments, the parent
  886  must sign an agreement with the organization and annually submit
  887  a notarized, sworn compliance statement to the organization to:
  888         1. Affirm that the student is enrolled in a program that
  889  meets regular school attendance requirements as provided in s.
  890  1003.01(13)(b) or (c) s. 1003.01(13)(b)-(d).
  891         2. Affirm that the program funds are used only for
  892  authorized purposes serving the student’s educational needs, as
  893  described in subsection (5).
  894         3. Affirm that the parent is responsible for the education
  895  of his or her student by, as applicable:
  896         a. Requiring the student to take an assessment in
  897  accordance with paragraph (8)(c);
  898         b. Providing an annual evaluation in accordance with s.
  899  1002.41(1)(c); or
  900         c. Requiring the child to take any preassessments and
  901  postassessments selected by the provider if the child is 4 years
  902  of age and is enrolled in a program provided by an eligible
  903  Voluntary Prekindergarten Education Program provider. A student
  904  with disabilities for whom a preassessment and postassessment is
  905  not appropriate is exempt from this requirement. A participating
  906  provider shall report a student’s scores to the parent.
  907         4. Affirm that the student remains in good standing with
  908  the provider or school if those options are selected by the
  909  parent.
  911  A parent who fails to comply with this subsection forfeits the
  912  Gardiner Scholarship.
  913         Section 7. Subsection (3) of section 1002.39, Florida
  914  Statutes, is amended to read:
  915         1002.39 The John M. McKay Scholarships for Students with
  916  Disabilities Program.—There is established a program that is
  917  separate and distinct from the Opportunity Scholarship Program
  918  and is named the John M. McKay Scholarships for Students with
  919  Disabilities Program.
  920         (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is
  921  not eligible for a John M. McKay Scholarship:
  922         (a) While he or she is enrolled in a school operating for
  923  the purpose of providing educational services to youth in
  924  Department of Juvenile Justice commitment programs;
  925         (b) While he or she is receiving a Florida tax credit
  926  scholarship under s. 1002.395;
  927         (c) While he or she is receiving an educational scholarship
  928  pursuant to this chapter;
  929         (d) While he or she is participating in a home education
  930  program as defined in s. 1002.01(1);
  931         (e) While he or she is participating in a private tutoring
  932  program pursuant to s. 1002.43;
  933         (e)(f) While he or she is participating in a virtual
  934  school, correspondence school, or distance learning program that
  935  receives state funding pursuant to the student’s participation
  936  unless the participation is limited to no more than two courses
  937  per school year;
  938         (f)(g) While he or she is enrolled in the Florida School
  939  for the Deaf and the Blind;
  940         (g)(h) While he or she is not having regular and direct
  941  contact with his or her private school teachers at the school’s
  942  physical location unless he or she is enrolled in the private
  943  school’s transition-to-work program pursuant to subsection (10);
  944  or
  945         (h)(i) If he or she has been issued a temporary 504
  946  accommodation plan under s. 504 of the Rehabilitation Act of
  947  1973 which is valid for 6 months or less.
  948         Section 8. Subsection (4) of section 1002.395, Florida
  949  Statutes, is amended to read:
  950         1002.395 Florida Tax Credit Scholarship Program.—
  951         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
  952  a scholarship while he or she is:
  953         (a) Enrolled in a school operating for the purpose of
  954  providing educational services to youth in Department of
  955  Juvenile Justice commitment programs;
  956         (b) Receiving a scholarship from another eligible nonprofit
  957  scholarship-funding organization under this section;
  958         (c) Receiving an educational scholarship pursuant to
  959  chapter 1002;
  960         (d) Participating in a home education program as defined in
  961  s. 1002.01(1);
  962         (e) Participating in a private tutoring program pursuant to
  963  s. 1002.43;
  964         (e)(f) Participating in a virtual school, correspondence
  965  school, or distance learning program that receives state funding
  966  pursuant to the student’s participation unless the participation
  967  is limited to no more than two courses per school year; or
  968         (f)(g) Enrolled in the Florida School for the Deaf and the
  969  Blind.
  970         Section 9. Paragraph (f) of subsection (1) of section
  971  1003.26, Florida Statutes, is amended to read:
  972         1003.26 Enforcement of school attendance.—The Legislature
  973  finds that poor academic performance is associated with
  974  nonattendance and that school districts must take an active role
  975  in promoting and enforcing attendance as a means of improving
  976  student performance. It is the policy of the state that each
  977  district school superintendent be responsible for enforcing
  978  school attendance of all students subject to the compulsory
  979  school age in the school district and supporting enforcement of
  980  school attendance by local law enforcement agencies. The
  981  responsibility includes recommending policies and procedures to
  982  the district school board that require public schools to respond
  983  in a timely manner to every unexcused absence, and every absence
  984  for which the reason is unknown, of students enrolled in the
  985  schools. District school board policies shall require the parent
  986  of a student to justify each absence of the student, and that
  987  justification will be evaluated based on adopted district school
  988  board policies that define excused and unexcused absences. The
  989  policies must provide that public schools track excused and
  990  unexcused absences and contact the home in the case of an
  991  unexcused absence from school, or an absence from school for
  992  which the reason is unknown, to prevent the development of
  993  patterns of nonattendance. The Legislature finds that early
  994  intervention in school attendance is the most effective way of
  995  producing good attendance habits that will lead to improved
  996  student learning and achievement. Each public school shall
  997  implement the following steps to promote and enforce regular
  998  school attendance:
  999         (1) CONTACT, REFER, AND ENFORCE.—
 1000         (f)1. If the parent of a child who has been identified as
 1001  exhibiting a pattern of nonattendance enrolls the child in a
 1002  home education program pursuant to chapter 1002, the district
 1003  school superintendent shall provide the parent a copy of s.
 1004  1002.41 and the accountability requirements of this paragraph.
 1005  The district school superintendent shall also refer the parent
 1006  to a home education review committee composed of the district
 1007  contact for home education programs and at least two home
 1008  educators selected by the parent from a district list of all
 1009  home educators who have conducted a home education program for
 1010  at least 3 years and who have indicated a willingness to serve
 1011  on the committee. The home education review committee shall
 1012  review the portfolio of the student, as defined by s. 1002.41,
 1013  every 30 days during the district’s regular school terms until
 1014  the committee is satisfied that the home education program is in
 1015  compliance with s. 1002.41(1)(b). The first portfolio review
 1016  must occur within the first 30 calendar days of the
 1017  establishment of the program. The provisions of subparagraph 2.
 1018  do not apply once the committee determines the home education
 1019  program is in compliance with s. 1002.41(1)(b).
 1020         2. If the parent fails to provide a portfolio to the
 1021  committee, the committee shall notify the district school
 1022  superintendent. The district school superintendent shall then
 1023  terminate the home education program and require the parent to
 1024  enroll the child in an attendance option that meets the
 1025  definition of “regular school attendance” under s.
 1026  1003.01(13)(a) or (b) s. 1003.01(13)(a), (b), (c), or (e),
 1027  within 3 days. Upon termination of a home education program
 1028  pursuant to this subparagraph, the parent shall not be eligible
 1029  to reenroll the child in a home education program for 180
 1030  calendar days. Failure of a parent to enroll the child in an
 1031  attendance option as required by this subparagraph after
 1032  termination of the home education program pursuant to this
 1033  subparagraph shall constitute noncompliance with the compulsory
 1034  attendance requirements of s. 1003.21 and may result in criminal
 1035  prosecution under s. 1003.27(2). Nothing contained herein shall
 1036  restrict the ability of the district school superintendent, or
 1037  the ability of his or her designee, to review the portfolio
 1038  pursuant to s. 1002.41(1)(b).
 1039         Section 10. Effective July 1, 2019, chapter 623, Florida
 1040  Statutes, consisting of sections 623.01, 623.02, 623.03, 623.04,
 1041  623.05, 623.06, 623.07, 623.08, 623.09, 623.10, 623.11, 623.12,
 1042  623.13, and 623.14, is repealed.
 1043         Section 11. Effective July 1, 2019, subsection (13) of
 1044  section 212.08, Florida Statutes, is amended to read:
 1045         212.08 Sales, rental, use, consumption, distribution, and
 1046  storage tax; specified exemptions.—The sale at retail, the
 1047  rental, the use, the consumption, the distribution, and the
 1048  storage to be used or consumed in this state of the following
 1049  are hereby specifically exempt from the tax imposed by this
 1050  chapter.
 1051         (13) No transactions shall be exempt from the tax imposed
 1052  by this chapter except those expressly exempted herein. All laws
 1053  granting tax exemptions, to the extent they may be inconsistent
 1054  or in conflict with this chapter, including, but not limited to,
 1055  the following designated laws, shall yield to and be superseded
 1056  by the provisions of this subsection: ss. 125.019, 153.76,
 1057  154.2331, 159.15, 159.31, 159.50, 159.708, 163.385, 163.395,
 1058  215.76, 243.33, 315.11, 348.65, 348.762, 349.13, 403.1834, and
 1059  616.07, and 623.09, and the following Laws of Florida, acts of
 1060  the year indicated: s. 31, chapter 30843, 1955; s. 19, chapter
 1061  30845, 1955; s. 12, chapter 30927, 1955; s. 8, chapter 31179,
 1062  1955; s. 15, chapter 31263, 1955; s. 13, chapter 31343, 1955; s.
 1063  16, chapter 59-1653; s. 13, chapter 59-1356; s. 12, chapter 61
 1064  2261; s. 19, chapter 61-2754; s. 10, chapter 61-2686; s. 11,
 1065  chapter 63-1643; s. 11, chapter 65-1274; s. 16, chapter 67-1446;
 1066  and s. 10, chapter 67-1681. This subsection does not supersede
 1067  the authority of a local government to adopt financial and local
 1068  government incentives pursuant to s. 163.2517.
 1069         Section 12. Section 1002.43, Florida Statutes, is repealed.
 1070         Section 13. The Department of Revenue may, and all
 1071  conditions are deemed met to, adopt emergency rules pursuant to
 1072  ss. 120.536(1) and 120.54, Florida Statutes, to administer ss.
 1073  1002.40 and 212.1832 which are created by this act.
 1074         Section 14. For the 2018-2019 fiscal year, $2 million in
 1075  recurring funds from the General Revenue Fund is appropriated to
 1076  the Department of Education to implement the provisions of this
 1077  act.
 1078         Section 15. Except as otherwise expressly provided in this
 1079  act, this act shall take effect July 1, 2018.