Florida Senate - 2021 CS for CS for SB 48
By the Committees on Appropriations; and Education; and Senators
Diaz, Brandes, Garcia, Baxley, and Perry
576-02416-21 202148c2
1 A bill to be entitled
2 An act relating to educational scholarship programs;
3 amending s. 11.45, F.S.; requiring the Auditor General
4 to conduct certain audits at least every 3 years
5 instead of annually; conforming provisions to changes
6 made by the act; amending s. 211.0251, F.S.;
7 conforming provisions to changes made by the act;
8 deleting a provision limiting a certain tax credit to
9 no more than 50 percent of the tax due on the return
10 the credit is taken; amending s. 212.099, F.S.;
11 revising the definition of the term “eligible
12 contribution”; deleting the definition of the term
13 “eligible nonprofit scholarship-funding organization”;
14 granting a credit against the state portion of certain
15 taxes to eligible businesses; requiring dealers to
16 remit any contributions of designated amounts from an
17 eligible business; revising the circumstances under
18 which dealers reduce the collection of taxes from
19 certain businesses; requiring the Department of
20 Revenue to provide eligible businesses that make a
21 contribution with a receipt during a certain
22 timeframe; requiring a dealer to identify on the
23 dealer’s return the amount of an eligible
24 contribution; requiring dealers to remit to the
25 Department of Revenue specified contributions;
26 requiring the Department of Revenue to ensure that
27 certain receipts are deposited into a specified fund;
28 conforming provisions to changes made by the act;
29 amending s. 212.1831, F.S.; conforming provisions to
30 changes made by the act; amending s. 212.1832, F.S.;
31 defining terms; requiring dealers claiming certain tax
32 credits to file and pay returns electronically;
33 requiring specified persons to report to the
34 Department of Revenue on certain returns the amount of
35 credits granted for the preceding reporting period;
36 requiring such persons to remit eligible contributions
37 to the Department of Revenue during a certain
38 timeframe; requiring the Department of Revenue to
39 adopt rules; conforming provisions to changes made by
40 the act; amending s. 213.053, F.S.; deleting
41 authorization for the Department of Revenue to provide
42 specified information to certain entities; deleting
43 definitions; amending ss. 220.1105, 220.13, 220.186,
44 220.1875, 561.1211, 624.51055, and 1002.20, F.S.;
45 conforming provisions to changes made by the act;
46 amending s. 1002.23, F.S.; correcting a reference to
47 the Florida Virtual School; conforming a provision to
48 changes made by the act; amending s. 1002.31, F.S.;
49 adding certain students to those to whom district
50 school boards must provide preferential treatment in
51 the controlled open enrollment process; creating s.
52 1002.381, F.S.; establishing the McKay-Gardiner
53 Scholarship Program; providing the purpose of the
54 program; defining terms; specifying eligibility
55 requirements; providing criteria for authorized uses
56 of program funds; providing the terms of a program
57 scholarship; requiring certain scholarship accounts to
58 be closed and for specified funds to revert to the
59 state under specified circumstances; providing school
60 district obligations under the program; specifying
61 obligations for eligible private schools; providing
62 Department of Education obligations relating to the
63 program; specifying Commissioner of Education
64 authority and obligations; providing parent and
65 student responsibilities for program participation;
66 providing an application approval and renewal process
67 for charitable organizations seeking to participate or
68 remain in the program; establishing a procedure for
69 when an organization is disapproved; providing that an
70 organization is a renewing organization if it was
71 approved by the State Board of Education for a certain
72 fiscal year or after and maintains continuous approval
73 and participation in the program; requiring the state
74 board to adopt specified rules; exempting specified
75 entities from the initial or renewal application
76 process; providing obligations for organizations
77 relating to establishing program scholarships;
78 providing eligibility and obligations for transition
79 to-work programs; specifying requirements for
80 scholarship funding and payment; specifying the
81 initial maximum number of student FTE; providing for
82 the annual increase of the maximum number of student
83 FTE; requiring the department to transfer certain
84 funds to organizations in a specified manner;
85 clarifying that accrued interest in student accounts
86 is in addition to, and not part of, awarded funds;
87 authorizing organizations to develop systems for
88 payment of benefits by funds transfer; prohibiting
89 organizations that develop such systems from reducing
90 scholarship awards through certain fees; clarifying
91 that scholarship funds do not constitute taxable
92 income to the qualified student or to his or her
93 parent; requiring the Auditor General to conduct
94 certain audits at least once every 3 years; specifying
95 obligations related to approved providers; providing
96 that the state is not liable for the award or use of
97 program funds; providing construction; requiring the
98 State Board of Education to adopt rules; repealing ss.
99 1002.385 and 1002.39, F.S., relating to the Gardiner
100 Scholarship and the John M. McKay Scholarships for
101 Students with Disabilities Program, respectively;
102 amending s. 1002.394, F.S.; revising the Family
103 Empowerment Scholarship Program; providing and
104 revising definitions; specifying and revising
105 eligibility requirements; revising the priority order
106 for awarding scholarships; providing and revising
107 terms for scholarship payments to organizations;
108 providing circumstances under which a student’s
109 account must be closed and remaining funds revert to
110 the state; specifying the purposes for which such
111 funds may be used; providing and revising school
112 district obligations; providing and revising
113 department obligations relating to participating
114 students; requiring the department to verify eligible
115 expenditures before distributing funds; requiring the
116 department to issue a project grant award to a state
117 university for a certain purpose; specifying the
118 duration of the grant and the maximum dollar amount;
119 requiring the university to annually report data on
120 student performance to the department; requiring the
121 department to publish the report on its website;
122 specifying other department requirements pertaining to
123 approved providers, verification of certain
124 expenditures, reports from eligible nonprofit
125 scholarship-funding organizations, and contracting
126 with an independent entity to evaluate the program
127 annually; requiring the department to investigate
128 certain complaints; requiring the department to
129 establish and coordinate an FTE reporting process;
130 providing and revising obligations for eligible
131 private schools; providing and revising parent and
132 student obligations for initial and continued
133 participation in the program; providing and revising
134 nonprofit scholarship-funding organization obligations
135 relating to participating in the program; specifying
136 Auditor General obligations; expanding eligibility to
137 specified students who received certain scholarships
138 in a specified school year; clarifying that certain
139 scholarships do not count toward the maximum number of
140 eligible students; providing the manner in which funds
141 will be allocated; requiring the department to verify
142 that a student is not prohibited from receiving a
143 scholarship upon notification from an organization
144 that an application has been approved; requiring the
145 organization to provide the department with the
146 documentation necessary to verify the student’s
147 participation; requiring the department to release the
148 student’s scholarship funds to the organization to be
149 deposited into the student’s account upon
150 verification; clarifying that accrued interest is in
151 addition to, and not part of, awarded funds;
152 authorizing organizations to develop a system for
153 payment of benefits by funds transfer; prohibiting
154 scholarship awards from being reduced by certain fees;
155 clarifying that scholarship funds do not constitute
156 taxable income to the qualified student or to his or
157 her parent; requiring the Auditor General to conduct
158 certain audits at least once every 3 years; providing
159 an application approval and renewal process for
160 charitable organizations seeking to participate or
161 remain in the program; establishing a procedure for
162 when an organization is disapproved; providing that an
163 organization is a renewing organization if it was
164 approved by the state board for a certain fiscal year
165 or after and maintains continuous approval and
166 participation in the program; requiring the state
167 board to adopt rules; exempting specified entities
168 from the initial or renewal application process;
169 providing certain authority and obligations of the
170 Commissioner of Education; deleting an obsolete
171 implementation schedule; amending s. 1002.395, F.S.;
172 repealing the Florida Tax Credit Scholarship Program;
173 revising legislative findings; revising and deleting
174 terms; deleting provisions made obsolete by the act;
175 retaining the tax credits available under the former
176 scholarship program; specifying the manner in which a
177 taxpayer may elect to make eligible contributions;
178 requiring all eligible contributions received by the
179 department and the division to be deposited into a
180 specified fund; requiring the Department of Revenue to
181 adopt rules; authorizing the Division of Alcoholic
182 Beverages and Tobacco to adopt rules; repealing s.
183 1002.40, F.S., relating to the Hope Scholarship
184 Program; amending s. 1002.411, F.S.; conforming a
185 provision to changes made by the act; amending s.
186 1002.421, F.S.; providing that private virtual schools
187 meet the requirement to maintain a physical location
188 in this state if such virtual schools maintain at
189 least one administrative office in a specified manner;
190 requiring certain private schools to provide reports
191 from a specified public accountant; providing
192 requirements for such reports; requiring the schools
193 to provide parents and students with specified
194 information; amending ss. 1009.971, 1009.98, 1009.981,
195 and 1011.61, F.S.; conforming provisions to changes
196 made by the act; amending s. 1011.62, F.S.; deleting a
197 provision requiring that certain funds not be included
198 in the calculated amount for certain scholarship
199 awards; creating s. 1011.687, F.S.; establishing an
200 allocation within the Florida Education Finance
201 Program for certain scholarship programs; providing
202 requirements for certain allocations of tax credits;
203 clarifying that certain requirements apply to
204 allocations of credit received before a certain date;
205 authorizing the Department of Revenue to contract with
206 a qualified vendor without using a competitive
207 solicitation process; providing an appropriation;
208 providing the department with emergency rulemaking
209 authority; providing effective dates.
210
211 Be It Enacted by the Legislature of the State of Florida:
212
213 Section 1. Paragraph (l) of subsection (2) and subsection
214 (8) of section 11.45, Florida Statutes, are amended to read:
215 11.45 Definitions; duties; authorities; reports; rules.—
216 (2) DUTIES.—The Auditor General shall:
217 (l) At least every 3 years, Annually conduct operational
218 audits of the accounts and records of eligible nonprofit
219 scholarship-funding organizations receiving eligible
220 contributions under ss. 1002.381 and 1002.394 s. 1002.395,
221 including any contracts for services with related entities, to
222 determine compliance with the provisions of those sections that
223 section. Such audits must shall include, but need not be limited
224 to, a determination of the eligible nonprofit scholarship
225 funding organization’s compliance with ss. 1002.381(13)(f) and
226 1002.394(11)(k) s. 1002.395(6)(j). The Auditor General shall
227 provide its report on the results of the audits to the Governor,
228 the President of the Senate, the Speaker of the House of
229 Representatives, the Chief Financial Officer, and the
230 Legislative Auditing Committee, within 30 days of completion of
231 the audit.
232
233 The Auditor General shall perform his or her duties
234 independently but under the general policies established by the
235 Legislative Auditing Committee. This subsection does not limit
236 the Auditor General’s discretionary authority to conduct other
237 audits or engagements of governmental entities as authorized in
238 subsection (3).
239 (8) RULES OF THE AUDITOR GENERAL.—The Auditor General, in
240 consultation with the Board of Accountancy, shall adopt rules
241 for the form and conduct of all financial audits performed by
242 independent certified public accountants pursuant to ss.
243 215.981, 218.39, 1001.453, 1002.381, 1002.394 1002.395, 1004.28,
244 and 1004.70. The rules for audits of local governmental
245 entities, charter schools, charter technical career centers, and
246 district school boards must include, but are not limited to,
247 requirements for the reporting of information necessary to carry
248 out the purposes of the Local Governmental Entity, Charter
249 School, Charter Technical Career Center, and District School
250 Board Financial Emergencies Act as stated in s. 218.501.
251 Section 2. Section 211.0251, Florida Statutes, is amended
252 to read:
253 211.0251 Credit for contributions for K-12 education to
254 eligible nonprofit scholarship-funding organizations.—There is
255 allowed a credit of 100 percent of an eligible contribution
256 directed made to K-12 education an eligible nonprofit
257 scholarship-funding organization under s. 1002.395 for against
258 any tax due under s. 211.02 or s. 211.025. However, a credit
259 allowed under this section may not exceed 50 percent of the tax
260 due on the return the credit is taken. For purposes of the
261 distributions of tax revenue under s. 211.06, the department
262 shall disregard any tax credits allowed under this section to
263 ensure that any reduction in tax revenue received which is
264 attributable to the tax credits results only in a reduction in
265 distributions to the General Revenue Fund. The provisions of s.
266 1002.395 apply to the credit authorized by this section.
267 Section 3. Section 212.099, Florida Statutes, is amended to
268 read:
269 212.099 Credit for contributions for K-12 education to
270 eligible nonprofit scholarship-funding organizations.—
271 (1) As used in this section, the term:
272 (a) “Eligible business” means a tenant or person actually
273 occupying, using, or entitled to the use of any property from
274 which the rental or license fee is subject to taxation under s.
275 212.031.
276 (b) “Eligible contribution” or “contribution” means the
277 amount of tax, or portion thereof, designated for K-12 education
278 by an eligible business and paid by a monetary contribution from
279 an eligible business to, for the period of July 1, 2021, through
280 December 31, 2021, the department or as otherwise directed by
281 the department, and thereafter, to a collecting dealer to an
282 eligible nonprofit scholarship-funding organization to be used
283 pursuant to s. 1002.395. The eligible business making the
284 contribution may not designate a specific student as the
285 beneficiary of the contribution.
286 (c) “Eligible nonprofit scholarship-funding organization”
287 or “organization” has the same meaning as provided in s.
288 1002.395(2)(f).
289 (2) An eligible business shall be granted a credit against
290 the state portion of the tax imposed under s. 212.031 and
291 collected from the eligible business by a dealer. The credit
292 shall be in an amount equal to 100 percent of an eligible
293 contribution made to an organization.
294 (3) A dealer shall take a credit against the tax imposed
295 under s. 212.031 in an amount equal to the credit taken by the
296 eligible business under subsection (2). The dealer shall also
297 remit to the department any contributions of designated amounts
298 it receives from an eligible business.
299 (4)(a) An eligible business must apply to the department
300 for an allocation of tax credits under this section. The
301 eligible business must specify in the application the state
302 fiscal year during which the contribution will be made, the
303 organization that will receive the contribution, the planned
304 amount of the contribution, the address of the property from
305 which the rental or license fee is subject to taxation under s.
306 212.031, and the federal employer identification number of the
307 dealer who collects the tax imposed under s. 212.031 from the
308 eligible business and who will, during the period of July 1,
309 2021, through December 31, 2021, reduce collection of taxes from
310 the eligible business if the eligible business provides the
311 dealer with a receipt of contribution as described in paragraph
312 (b) pursuant to this section. The department shall approve
313 allocations of tax credits on a first-come, first-served basis
314 and shall provide to the eligible business a separate approval
315 or denial letter for each dealer for which the eligible business
316 applied for an allocation of tax credits. Within 10 days after
317 approving or denying an application, the department shall
318 provide a copy of its approval or denial letter to the
319 organization specified by the eligible business in the
320 application. An approval letter must include the name and
321 federal employer identification number of the dealer from whom a
322 credit under this section can be taken and the amount of tax
323 credits approved for use with that dealer.
324 (b) For the period of July 1, 2021, through December 31,
325 2021, upon receipt of an eligible contribution from an eligible
326 business, the department organization shall provide the eligible
327 business that made the contribution with a receipt separate
328 certificate of contribution for each dealer from whom a credit
329 can be taken as approved under paragraph (a). A receipt
330 certificate of contribution must include the contributor’s name
331 and, if available, federal employer identification number, the
332 amount contributed, the date of contribution, the name of the
333 organization, and the name and federal employer identification
334 number of the dealer.
335 (5) Each dealer that receives from an eligible business a
336 copy of the department’s approval letter, and until December 31,
337 2021, the receipt and a certificate of contribution, both of
338 which identify the dealer as the dealer who collects the tax
339 imposed under s. 212.031 from the eligible business and who will
340 reduce collection of taxes from the eligible business pursuant
341 to this section, shall identify on the dealer’s return the
342 amount of the eligible contribution by reduce the tax collected
343 from the eligible business, which amount under s. 212.031 by the
344 total amount of contributions indicated in the certificate of
345 contribution. The reduction may not exceed the amount of credit
346 allocation approved by the department and may not exceed the
347 amount of tax that would otherwise be collected from the
348 eligible business by a dealer when a payment is made under the
349 rental or license fee arrangement. The dealer shall also remit
350 to the department any contributions of designated amounts for K
351 12 education it receives from an eligible business on the
352 dealer’s return However, payments by an eligible business to a
353 dealer may not be reduced before October 1, 2018.
354 (a) If the total amount of credits an eligible business may
355 take cannot be fully used within any period that a payment is
356 due under the rental or license fee arrangement because of an
357 insufficient amount of tax that the dealer would collect from
358 the eligible business during that period, the unused amount may
359 be carried forward for a period not to exceed 10 years.
360 (b) A tax credit may not be claimed on an amended return or
361 through a refund.
362 (c) A dealer that claims a tax credit must file returns and
363 pay taxes by electronic means under s. 213.755.
364 (d) An eligible business may not convey, assign, or
365 transfer an approved tax credit or a carryforward tax credit to
366 another entity unless all of the assets of the eligible business
367 are conveyed, assigned, or transferred in the same transaction
368 and the successor business continues the same lease with the
369 dealer.
370 (e) Within any state fiscal year, an eligible business may
371 rescind all or part of a tax credit allocation approved under
372 this section. The amount rescinded shall become available for
373 that state fiscal year to another eligible business as approved
374 by the department if the business receives notice from the
375 department that the rescindment has been accepted by the
376 department. Any amount rescinded under this subsection shall
377 become available to an eligible business on a first-come, first
378 served basis based on tax credit applications received after the
379 date the rescindment is accepted by the department.
380 (f) Within 10 days after the rescindment of a tax credit
381 under paragraph (e) is accepted by the department, the
382 department shall notify the eligible nonprofit scholarship
383 funding organization specified by the eligible business. The
384 department shall also include the eligible nonprofit
385 scholarship-funding organization specified by the eligible
386 business on all letters or correspondence of acknowledgment for
387 tax credits under this section.
388 (6) An organization shall report to the department, on or
389 before the 20th day of each month, the total amount of
390 contributions received pursuant to subsection (4) in the
391 preceding calendar month on a form provided by the department.
392 Such report shall include the amount of contributions received
393 during that reporting period and the federal employer
394 identification number of each dealer associated with the
395 contribution.
396 (7)(a) Eligible contributions may be used to fund the
397 program established under s. 1002.395.
398 (b) The organization shall separately account for each
399 scholarship funded pursuant to this section.
400 (c) The organization may, subject to the limitations of s.
401 1002.395(6)(j)1., use eligible contributions received during the
402 state fiscal year in which such contributions are collected for
403 administrative expenses.
404 (8) The sum of tax credits that may be approved by the
405 department in any state fiscal year is $57.5 million.
406 (7)(9) The department shall ensure that receipts designated
407 by a remitting dealer as eligible contributions under this
408 section and eligible contributions transferred to the state by
409 an organization are deposited into the Florida K-12 Education
410 Tax Credit Program Trust Fund and used in accordance with s.
411 1010.88. For purposes of the distributions of tax revenue under
412 s. 212.20, the department shall disregard any tax credits
413 allowed under this section to ensure that any reduction in tax
414 revenue received that is attributable to the tax credits results
415 only in a reduction in distributions to the General Revenue
416 Fund.
417 (8)(10) The department may adopt rules to administer this
418 section.
419 Section 4. Section 212.1831, Florida Statutes, is amended
420 to read:
421 212.1831 Credit for contributions for K-12 education to
422 eligible nonprofit scholarship-funding organizations.—There is
423 allowed a credit of 100 percent of an eligible contribution made
424 to an eligible nonprofit scholarship-funding organization under
425 s. 1002.395 against the state portion of the tax any tax imposed
426 by the state and due under this chapter from a direct pay permit
427 holder as a result of the direct pay permit held pursuant to s.
428 212.183. For purposes of the dealer’s credit granted for keeping
429 prescribed records, filing timely tax returns, and properly
430 accounting and remitting taxes under s. 212.12, the amount of
431 tax due used to calculate the credit shall include any eligible
432 contribution made to an eligible nonprofit scholarship-funding
433 organization from a direct pay permit holder. For purposes of
434 the distributions of tax revenue under s. 212.20, the department
435 shall disregard any tax credits allowed under this section to
436 ensure that any reduction in tax revenue received that is
437 attributable to the tax credits results only in a reduction in
438 distributions to the General Revenue Fund. The provisions of s.
439 1002.395 apply to the credit authorized by this section.
440 Section 5. Section 212.1832, Florida Statutes, is amended
441 to read:
442 212.1832 Credit for contributions for K-12 education to
443 eligible nonprofit scholarship-funding organizations.—
444 (1) As used in this section, the term:
445 (a) “Dealer” has the same meaning as provided in s. 212.06.
446 (b) “Designated agent” has the same meaning as provided in
447 s. 212.06(10).
448 (c) “Eligible contribution” or “contribution” means the
449 amount of tax paid by a person purchasing a motor vehicle,
450 subject to the restrictions provided in this section and s.
451 1002.395, and designated by the purchaser to be used for K-12
452 education.
453 (d) “Motor vehicle” has the same meaning as provided in s.
454 320.01(1)(a), but does not include a heavy truck, truck tractor,
455 trailer, or motorcycle.
456 (2) The purchaser of a motor vehicle shall be granted a
457 credit of 100 percent of an eligible contribution made to an
458 eligible nonprofit scholarship-funding organization under s.
459 1002.395 s. 1002.40 against any tax imposed by the state under
460 this chapter and collected from the purchaser by a dealer,
461 designated agent, or private tag agent as a result of the
462 purchase or acquisition of a motor vehicle, except that a credit
463 may not exceed the tax that would otherwise be collected from
464 the purchaser by a dealer, designated agent, or private tag
465 agent. For purposes of this subsection, the term “purchase” does
466 not include the lease or rental of a motor vehicle.
467 (3)(2) A dealer shall take a credit against any tax imposed
468 by the state under this chapter on the purchase of a motor
469 vehicle in an amount equal to the credit granted to the
470 purchaser under subsection (2) (1). A dealer that claims a tax
471 credit must file returns and pay taxes by electronic means under
472 s. 213.755.
473 (4)(3) For purposes of the distributions of tax revenue
474 under s. 212.20, the department shall disregard any tax credits
475 allowed under this section to ensure that any reduction in tax
476 revenue received that is attributable to the tax credits results
477 only in a reduction in distributions to the General Revenue
478 Fund. The provisions of s. 1002.395 s. 1002.40 apply to the
479 credit authorized by this section.
480 (5)(a) A dealer, designated agent, or private tag agent
481 shall report to the department on each return filed pursuant to
482 s. 212.11 the total amount of credits granted under s. 212.1832
483 for the preceding reporting period.
484 (b) For eligible contributions made between July 1, 2021,
485 and December 31, 2021, a dealer, designated agent, or private
486 tag agent shall remit eligible contributions to the department
487 as a payment separate from the tax due with the return filed
488 pursuant to s. 212.11, or as otherwise directed by the
489 department. This paragraph expires July 1, 2022.
490 (6) The department shall adopt rules to administer this
491 section.
492 Section 6. Paragraph (s) of subsection (8) and subsections
493 (21) and (22) of section 213.053, Florida Statutes, are amended
494 to read:
495 213.053 Confidentiality and information sharing.—
496 (8) Notwithstanding any other provision of this section,
497 the department may provide:
498 (s) Information relative to ss. 211.0251, 212.1831,
499 220.1875, 561.1211, 624.51055, and 1002.395 to the Department of
500 Education and the Division of Alcoholic Beverages and Tobacco in
501 the conduct of official business.
502
503 Disclosure of information under this subsection shall be
504 pursuant to a written agreement between the executive director
505 and the agency. Such agencies, governmental or nongovernmental,
506 shall be bound by the same requirements of confidentiality as
507 the Department of Revenue. Breach of confidentiality is a
508 misdemeanor of the first degree, punishable as provided by s.
509 775.082 or s. 775.083.
510 (21)(a) For purposes of this subsection, the term:
511 1. “Eligible nonprofit scholarship-funding organization”
512 means an eligible nonprofit scholarship-funding organization as
513 defined in s. 1002.395(2) that meets the criteria in s.
514 1002.395(6) to use up to 3 percent of eligible contributions for
515 administrative expenses.
516 2. “Taxpayer” has the same meaning as in s. 220.03, unless
517 disclosure of the taxpayer’s name and address would violate any
518 term of an information-sharing agreement between the department
519 and an agency of the Federal Government.
520 (b) The department, upon request, shall provide to an
521 eligible nonprofit scholarship-funding organization that
522 provides scholarships under s. 1002.395 a list of the 200
523 taxpayers with the greatest total corporate income or franchise
524 tax due as reported on the taxpayer’s return filed pursuant to
525 s. 220.22 during the previous calendar year. The list must be in
526 alphabetical order based on the taxpayer’s name and shall
527 contain the taxpayer’s address. The list may not disclose the
528 amount of tax owed by any taxpayer.
529 (c) An eligible nonprofit scholarship-funding organization
530 may request the list once each calendar year. The department
531 shall provide the list within 45 days after the request is made.
532 (d) Any taxpayer information contained in the list may be
533 used by the eligible nonprofit scholarship-funding organization
534 only to notify the taxpayer of the opportunity to make an
535 eligible contribution to the Florida Tax Credit Scholarship
536 Program under s. 1002.395. Any information furnished to an
537 eligible nonprofit scholarship-funding organization under this
538 subsection may not be further disclosed by the organization
539 except as provided in this paragraph.
540 (e) An eligible nonprofit scholarship-funding organization,
541 its officers, and employees are subject to the same requirements
542 of confidentiality and the same penalties for violating
543 confidentiality as the department and its employees. Breach of
544 confidentiality is a misdemeanor of the first degree, punishable
545 as provided by s. 775.082 or s. 775.083.
546 (22)(a) The department may provide to an eligible nonprofit
547 scholarship-funding organization, as defined in s. 1002.40, a
548 dealer’s name, address, federal employer identification number,
549 and information related to differences between credits taken by
550 the dealer pursuant to s. 212.1832(2) and amounts remitted to
551 the eligible nonprofit scholarship-funding organization under s.
552 1002.40(13)(b)3. The eligible nonprofit scholarship-funding
553 organization may use the information for purposes of recovering
554 eligible contributions designated for that organization that
555 were collected by the dealer but never remitted to the
556 organization.
557 (b) Nothing in this subsection authorizes the disclosure of
558 information if such disclosure is prohibited by federal law. An
559 eligible nonprofit scholarship-funding organization is bound by
560 the same requirements of confidentiality and the same penalties
561 for a violation of the requirements as the department.
562 Section 7. Paragraph (a) of subsection (4) of section
563 220.1105, Florida Statutes, is amended to read:
564 220.1105 Tax imposed; automatic refunds and downward
565 adjustments to tax rates.—
566 (4) For fiscal years 2018-2019 through 2020-2021, any
567 amount by which net collections for a fiscal year exceed
568 adjusted forecasted collections for that fiscal year shall only
569 be used to provide refunds to corporate income tax payers as
570 follows:
571 (a) For purposes of this subsection, the term:
572 1. “Eligible taxpayer” means:
573 a. For fiscal year 2018-2019, a taxpayer whose taxable year
574 begins between April 1, 2017, and March 31, 2018, and whose
575 final tax liability for such taxable year is greater than zero;
576 b. For fiscal year 2019-2020, a taxpayer whose taxable year
577 begins between April 1, 2018, and March 31, 2019, and whose
578 final tax liability for such taxable year is greater than zero;
579 or
580 c. For fiscal year 2020-2021, a taxpayer whose taxable year
581 begins between April 1, 2019, and March 31, 2020, and whose
582 final tax liability for such taxable year is greater than zero.
583 2. “Excess collections” for a fiscal year means the amount
584 by which net collections for a fiscal year exceeds adjusted
585 forecasted collections for that fiscal year.
586 3. “Final tax liability” means the taxpayer’s amount of tax
587 due under this chapter for a taxable year, reported on a return
588 filed with the department, plus the amount of any credit taken
589 on such return under s. 220.1875.
590 4. “Total eligible tax liability” for a fiscal year means
591 the sum of final tax liabilities of all eligible taxpayers for a
592 fiscal year as such liabilities are shown on the latest return
593 filed with the department as of February 1 immediately following
594 that fiscal year.
595 5. “Taxpayer refund share” for a fiscal year means an
596 eligible taxpayer’s final tax liability as a percentage of the
597 total eligible tax liability for that fiscal year.
598 6. “Taxpayer refund” for a fiscal year means the taxpayer
599 refund share for a fiscal year multiplied by the excess
600 collections for a fiscal year.
601 Section 8. Paragraph (a) of subsection (1) of section
602 220.13, Florida Statutes, is amended to read:
603 220.13 “Adjusted federal income” defined.—
604 (1) The term “adjusted federal income” means an amount
605 equal to the taxpayer’s taxable income as defined in subsection
606 (2), or such taxable income of more than one taxpayer as
607 provided in s. 220.131, for the taxable year, adjusted as
608 follows:
609 (a) Additions.—There shall be added to such taxable income:
610 1.a. The amount of any tax upon or measured by income,
611 excluding taxes based on gross receipts or revenues, paid or
612 accrued as a liability to the District of Columbia or any state
613 of the United States which is deductible from gross income in
614 the computation of taxable income for the taxable year.
615 b. Notwithstanding sub-subparagraph a., if a credit taken
616 under s. 220.1875 is added to taxable income in a previous
617 taxable year under subparagraph 11. and is taken as a deduction
618 for federal tax purposes in the current taxable year, the amount
619 of the deduction allowed shall not be added to taxable income in
620 the current year. The exception in this sub-subparagraph is
621 intended to ensure that the credit under s. 220.1875 is added in
622 the applicable taxable year and does not result in a duplicate
623 addition in a subsequent year.
624 2. The amount of interest which is excluded from taxable
625 income under s. 103(a) of the Internal Revenue Code or any other
626 federal law, less the associated expenses disallowed in the
627 computation of taxable income under s. 265 of the Internal
628 Revenue Code or any other law, excluding 60 percent of any
629 amounts included in alternative minimum taxable income, as
630 defined in s. 55(b)(2) of the Internal Revenue Code, if the
631 taxpayer pays tax under s. 220.11(3).
632 3. In the case of a regulated investment company or real
633 estate investment trust, an amount equal to the excess of the
634 net long-term capital gain for the taxable year over the amount
635 of the capital gain dividends attributable to the taxable year.
636 4. That portion of the wages or salaries paid or incurred
637 for the taxable year which is equal to the amount of the credit
638 allowable for the taxable year under s. 220.181. This
639 subparagraph shall expire on the date specified in s. 290.016
640 for the expiration of the Florida Enterprise Zone Act.
641 5. That portion of the ad valorem school taxes paid or
642 incurred for the taxable year which is equal to the amount of
643 the credit allowable for the taxable year under s. 220.182. This
644 subparagraph shall expire on the date specified in s. 290.016
645 for the expiration of the Florida Enterprise Zone Act.
646 6. The amount taken as a credit under s. 220.195 which is
647 deductible from gross income in the computation of taxable
648 income for the taxable year.
649 7. That portion of assessments to fund a guaranty
650 association incurred for the taxable year which is equal to the
651 amount of the credit allowable for the taxable year.
652 8. In the case of a nonprofit corporation which holds a
653 pari-mutuel permit and which is exempt from federal income tax
654 as a farmers’ cooperative, an amount equal to the excess of the
655 gross income attributable to the pari-mutuel operations over the
656 attributable expenses for the taxable year.
657 9. The amount taken as a credit for the taxable year under
658 s. 220.1895.
659 10. Up to nine percent of the eligible basis of any
660 designated project which is equal to the credit allowable for
661 the taxable year under s. 220.185.
662 11. The amount taken as a credit for the taxable year under
663 s. 220.1875. The addition in this subparagraph is intended to
664 ensure that the same amount is not allowed for the tax purposes
665 of this state as both a deduction from income and a credit
666 against the tax. This addition is not intended to result in
667 adding the same expense back to income more than once.
668 12. The amount taken as a credit for the taxable year under
669 s. 220.193.
670 12.13. Any portion of a qualified investment, as defined in
671 s. 288.9913, which is claimed as a deduction by the taxpayer and
672 taken as a credit against income tax pursuant to s. 288.9916.
673 13.14. The costs to acquire a tax credit pursuant to s.
674 288.1254(5) that are deducted from or otherwise reduce federal
675 taxable income for the taxable year.
676 14.15. The amount taken as a credit for the taxable year
677 pursuant to s. 220.194.
678 15.16. The amount taken as a credit for the taxable year
679 under s. 220.196. The addition in this subparagraph is intended
680 to ensure that the same amount is not allowed for the tax
681 purposes of this state as both a deduction from income and a
682 credit against the tax. The addition is not intended to result
683 in adding the same expense back to income more than once.
684 Section 9. Subsection (2) of section 220.186, Florida
685 Statutes, is amended to read:
686 220.186 Credit for Florida alternative minimum tax.—
687 (2) The credit pursuant to this section shall be the amount
688 of the excess, if any, of the tax paid based upon taxable income
689 determined pursuant to s. 220.13(2)(k) over the amount of tax
690 which would have been due based upon taxable income without
691 application of s. 220.13(2)(k), before application of this
692 credit without application of any credit under s. 220.1875.
693 Section 10. Section 220.1875, Florida Statutes, is amended
694 to read:
695 220.1875 Credit for contributions for K-12 education to
696 eligible nonprofit scholarship-funding organizations.—
697 (1) There is allowed a credit of 100 percent of an eligible
698 contribution made to an eligible nonprofit scholarship-funding
699 organization under s. 1002.395 against any tax due for a taxable
700 year under this chapter after the application of any other
701 allowable credits by the taxpayer. An eligible contribution must
702 be made when the taxpayer makes an estimated payment to an
703 eligible nonprofit scholarship-funding organization on or before
704 the date the taxpayer is required to file a return pursuant to
705 s. 220.222. The credit granted by this section shall be reduced
706 by the difference between the amount of federal corporate income
707 tax taking into account the credit granted by this section and
708 the amount of federal corporate income tax without application
709 of the credit granted by this section.
710 (2) A taxpayer who files a Florida consolidated return as a
711 member of an affiliated group pursuant to s. 220.131(1) may be
712 allowed the credit on a consolidated return basis; however, the
713 total credit taken by the affiliated group is subject to the
714 limitation established under subsection (1).
715 (3) The provisions of s. 1002.395 apply to the credit
716 authorized by this section.
717 (4) If a taxpayer applies and is approved for a credit
718 under s. 1002.395 after timely requesting an extension to file
719 under s. 220.222(2):
720 (a) The credit does not reduce the amount of tax due for
721 purposes of the department’s determination as to whether the
722 taxpayer was in compliance with the requirement to pay tentative
723 taxes under ss. 220.222 and 220.32.
724 (b) The taxpayer’s noncompliance with the requirement to
725 pay tentative taxes shall result in the revocation and
726 rescindment of any such credit.
727 (c) The taxpayer shall be assessed for any taxes,
728 penalties, or interest due from the taxpayer’s noncompliance
729 with the requirement to pay tentative taxes.
730 Section 11. Section 561.1211, Florida Statutes, is amended
731 to read:
732 561.1211 Credit for contributions for K-12 education to
733 eligible nonprofit scholarship-funding organizations.—There is
734 allowed a credit of 100 percent of an eligible contribution made
735 to an eligible nonprofit scholarship-funding organization under
736 s. 1002.395 against any tax due under s. 563.05, s. 564.06, or
737 s. 565.12, except excise taxes imposed on wine produced by
738 manufacturers in this state from products grown in this state.
739 However, a credit allowed under this section may not exceed 90
740 percent of the tax due on the return the credit is taken. For
741 purposes of the distributions of tax revenue under ss. 561.121
742 and 564.06(10), the division shall disregard any tax credits
743 allowed under this section to ensure that any reduction in tax
744 revenue received that is attributable to the tax credits results
745 only in a reduction in distributions to the General Revenue
746 Fund. The provisions of s. 1002.395 apply to the credit
747 authorized by this section.
748 Section 12. Section 624.51055, Florida Statutes, is amended
749 to read:
750 624.51055 Credit for contributions for K-12 education to
751 eligible nonprofit scholarship-funding organizations.—
752 (1) There is allowed a credit of 100 percent of an eligible
753 contribution made to an eligible nonprofit scholarship-funding
754 organization under s. 1002.395 against any tax due for a taxable
755 year under s. 624.509(1) after deducting from such tax
756 deductions for assessments made pursuant to s. 440.51; credits
757 for taxes paid under ss. 175.101 and 185.08; credits for income
758 taxes paid under chapter 220; and the credit allowed under s.
759 624.509(5), as such credit is limited by s. 624.509(6). An
760 eligible contribution must be made to an eligible nonprofit
761 scholarship-funding organization on or before the date the
762 taxpayer is required to file a return pursuant to ss. 624.509
763 and 624.5092. An insurer claiming a credit against premium tax
764 liability under this section shall not be required to pay any
765 additional retaliatory tax levied pursuant to s. 624.5091 as a
766 result of claiming such credit. Section 624.5091 does not limit
767 such credit in any manner.
768 (2) The provisions of s. 1002.395 apply to the credit
769 authorized by this section.
770 Section 13. Paragraph (a) of subsection (6) of section
771 1002.20, Florida Statutes, is amended to read:
772 1002.20 K-12 student and parent rights.—Parents of public
773 school students must receive accurate and timely information
774 regarding their child’s academic progress and must be informed
775 of ways they can help their child to succeed in school. K-12
776 students and their parents are afforded numerous statutory
777 rights including, but not limited to, the following:
778 (6) EDUCATIONAL CHOICE.—
779 (a) Public educational school choices.—Parents of public
780 school students may seek any public educational school choice
781 options that are applicable and available to students throughout
782 the state. These options may include controlled open enrollment,
783 single-gender programs, lab schools, virtual instruction
784 programs, charter schools, charter technical career centers,
785 magnet schools, alternative schools, special programs, auditory
786 oral education programs, advanced placement, dual enrollment,
787 International Baccalaureate, International General Certificate
788 of Secondary Education (pre-AICE), CAPE digital tools, CAPE
789 industry certifications, collegiate high school programs,
790 Advanced International Certificate of Education, early
791 admissions, credit by examination or demonstration of
792 competency, the New World School of the Arts, the Florida School
793 for the Deaf and the Blind, and the Florida Virtual School.
794 These options may also include the public educational choice
795 options of the Opportunity Scholarship Program and the Family
796 Empowerment Scholarship McKay Scholarships for Students with
797 Disabilities Program.
798 Section 14. Subsection (2) of section 1002.23, Florida
799 Statutes, is amended to read:
800 1002.23 Family and School Partnership for Student
801 Achievement Act.—
802 (2) To facilitate meaningful parent and family involvement,
803 the Department of Education shall develop guidelines for a
804 parent guide to successful student achievement which describes
805 what parents need to know about their child’s educational
806 progress and how they can help their child to succeed in school.
807 The guidelines shall include, but need not be limited to:
808 (a) Parental information regarding:
809 1. Requirements for their child to be promoted to the next
810 grade, as provided for in s. 1008.25;
811 2. Progress of their child toward achieving state and
812 district expectations for academic proficiency;
813 3. Assessment results, including report cards and progress
814 reports;
815 4. Qualifications of their child’s teachers; and
816 5. School entry requirements, including required
817 immunizations and the recommended immunization schedule;
818 (b) Services available for parents and their children, such
819 as family literacy services; mentoring, tutorial, and other
820 academic reinforcement programs; college planning, academic
821 advisement, and student counseling services; and after-school
822 programs;
823 (c) Opportunities for parental participation, such as
824 parenting classes, adult education, school advisory councils,
825 and school volunteer programs;
826 (d) Opportunities for parents to learn about rigorous
827 academic programs that may be available for their child, such as
828 honors programs, dual enrollment, advanced placement,
829 International Baccalaureate, International General Certificate
830 of Secondary Education (pre-AICE), Advanced International
831 Certificate of Education, Florida Virtual High School courses,
832 and accelerated access to postsecondary education;
833 (e) Educational choices, as provided for in s. 1002.20(6),
834 and Florida tax credit scholarships, as provided for in s.
835 1002.395;
836 (f) Classroom and test accommodations available for
837 students with disabilities;
838 (g) School board rules, policies, and procedures for
839 student promotion and retention, academic standards, student
840 assessment, courses of study, instructional materials, and
841 contact information for school and district offices; and
842 (h) Resources for information on student health and other
843 available resources for parents.
844 Section 15. Paragraph (c) of subsection (2) of section
845 1002.31, Florida Statutes, is amended to read:
846 1002.31 Controlled open enrollment; Public school parental
847 choice.—
848 (2)
849 (c) Each district school board must provide preferential
850 treatment in its controlled open enrollment process to all of
851 the following:
852 1. Dependent children of active duty military personnel
853 whose move resulted from military orders.
854 2. Children who have been relocated due to a foster care
855 placement in a different school zone.
856 3. Children who move due to a court-ordered change in
857 custody due to separation or divorce, or the serious illness or
858 death of a custodial parent.
859 4. Students with an individual education plan or a 504
860 accommodation plan under s. 504 of the Rehabilitation Act of
861 1973 who are eligible for a McKay-Gardiner Scholarship pursuant
862 to s. 1002.381.
863 5. Students residing in the school district.
864 Section 16. Section 1002.381, Florida Statutes, is created
865 to read:
866 1002.381 The McKay-Gardiner Scholarship Program.—
867 (1) ESTABLISHMENT OF PROGRAM.—Beginning with the 2021-2022
868 school year, the McKay-Gardiner Scholarship Program is
869 established to provide the option for a parent to better meet
870 the individual educational needs of his or her eligible child.
871 All written explanatory materials, including state websites,
872 scholarship organization materials, letters to parents,
873 scholarship agreements, and any other written information
874 describing the program to the public, must refer to a
875 scholarship granted under this program as a “McKay-Gardiner
876 Scholarship.”
877 (2) DEFINITIONS.—As used in this section, the term:
878 (a) “Approved provider” means a provider approved by the
879 Agency for Persons with Disabilities, a health care practitioner
880 as defined in s. 456.001, or a provider approved by the
881 department pursuant to s. 1002.66.
882 (b) “Curriculum” has the same meaning as provided in s.
883 1002.394.
884 (c) “Department” means the Department of Education.
885 (d) “Disability” means:
886 1. For a 3-year-old or 4-year-old child or for a student in
887 kindergarten through grade 12, that the child has been diagnosed
888 with any of the following: autism spectrum disorder; cerebral
889 palsy; Down syndrome; an intellectual disability; Phelan
890 McDermid syndrome; Prader-Willi syndrome; spina bifida; being a
891 high-risk child, as defined in s. 393.063(23)(a); muscular
892 dystrophy; Williams syndrome; rare diseases which affect patient
893 populations of fewer than 200,000 individuals in the United
894 States, as defined by the National Organization for Rare
895 Disorders; anaphylaxis; deaf; visually impaired; traumatic
896 brain-injured; hospital or homebound; or dual sensory impaired,
897 as defined by rules of the State Board of Education and
898 evidenced by reports from local school districts. As used in
899 this subparagraph, the term “hospital or homebound” includes a
900 student who has a medically diagnosed physical or psychiatric
901 condition or illness, as defined by state board rule, and who is
902 confined to the home or hospital for more than 6 months.
903 2. For a student in kindergarten through grade 12, that the
904 child has been diagnosed with any of the following: a speech
905 impairment; a language impairment; a hearing impairment; an
906 orthopedic impairment; an emotional or behavioral disability; a
907 specific learning disability, including, but not limited to,
908 dyslexia, dyscalculia, or developmental aphasia; or a
909 developmental delay.
910 (e) “Eligible nonprofit scholarship-funding organization”
911 or “organization” means a state university; an independent
912 college or university eligible to participate in the William L.
913 Boyd, IV, Effective Access to Student Education Grant Program
914 located and chartered in this state which is not for profit and
915 is accredited by the Commission on Colleges of the Southern
916 Association of Colleges and Schools; or a charitable
917 organization that:
918 1. Is exempt from federal income tax pursuant to s.
919 501(c)(3) of the Internal Revenue Code;
920 2. Is a Florida entity formed under chapter 605, chapter
921 607, or chapter 617 and whose principal office is located in
922 this state; and
923 3. Complies with subsections (12) and (13).
924 (f) “Eligible postsecondary educational institution” has
925 the same meaning as provided in s. 1002.394.
926 (g) “Eligible private school” has the same meaning as
927 provided in s. 1002.394.
928 (h) “IEP” means an individual education plan, regardless of
929 whether the plan has been reviewed or revised within the last 12
930 months.
931 (i) “Inactive” means that no eligible expenditures have
932 been made from a student scholarship account funded pursuant to
933 this section.
934 (j) “Job coach” means an individual employed to help people
935 with disabilities learn, accommodate to, and perform their work
936 duties.
937 (k) “Parent” means a resident of this state who is a
938 parent, as defined in s. 1000.21(5).
939 (l) “Program” means the McKay-Gardiner Scholarship Program
940 established in this section.
941 (3) PROGRAM ELIGIBILITY.—A parent of a student with a
942 disability may request and receive from the state a McKay
943 Gardiner Scholarship for the purposes specified in subsection
944 (5) if:
945 (a) The student:
946 1. Is a resident of this state;
947 2. Is 3 or 4 years of age on or before September 1 of the
948 year in which the student applies for program participation or
949 is eligible to enroll in kindergarten through grade 12 in a
950 public school in this state; and
951 3. Meets at least one of the following criteria:
952 a. Has a diagnosis of a disability from a physician who is
953 licensed under chapter 458 or chapter 459, a psychologist who is
954 licensed under chapter 490, or a physician who holds an active
955 license issued by another state or territory of the United
956 States, the District of Columbia, or the Commonwealth of Puerto
957 Rico;
958 b. Has an individual education plan that has been written
959 in accordance with the rules of the State Board of Education; or
960 c. Has a 504 accommodation plan issued under s. 504 of the
961 Rehabilitation Act of 1973.
962
963 A student with a disability who meets the requirements of
964 subparagraph 1. and sub-subparagraph 3.a., but who turns 3 years
965 of age after September 1, may be determined to be eligible on or
966 after his or her third birthday and may be awarded a scholarship
967 if program funds are available.
968 (b) The parent has applied to an eligible nonprofit
969 scholarship-funding organization to participate in the program
970 by a date as set by the organization for any vacant slots. The
971 request must be communicated directly to the organization in a
972 manner that creates a written or electronic record of the
973 request and the date of receipt of the request.
974 (4) PROGRAM PROHIBITIONS.—A student is not eligible for the
975 program if he or she is:
976 (a) Enrolled in a public school, including, but not limited
977 to, the Florida School for the Deaf and the Blind, the College
978 Preparatory Boarding Academy, a developmental research school
979 authorized under s. 1002.32, or a charter school authorized
980 under this chapter. For purposes of this paragraph, a 3- or 4
981 year-old child who receives services funded through the Florida
982 Education Finance Program is considered to be a student enrolled
983 in a public school.
984 (b) Enrolled in a school operating for the purpose of
985 providing educational services to youth in Department of
986 Juvenile Justice commitment programs.
987 (c) Issued a temporary 504 accommodation plan under s. 504
988 of the Rehabilitation Act of 1973 which is valid for 6 months or
989 less.
990 (d) Receiving any other educational scholarship pursuant to
991 this chapter.
992 (e) Not having regular and direct contact with his or her
993 private school teachers pursuant to s. 1002.421(1)(i), unless he
994 or she is enrolled in the private school’s transition-to-work
995 program pursuant to subsection (14) or a home education program
996 pursuant to s. 1002.41.
997 (f) Participating in a virtual school, correspondence
998 school, or distance learning program that receives state funding
999 pursuant to the student’s participation.
1000 (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be
1001 used to meet the individual educational needs of an eligible
1002 student and may be spent only for the following purposes:
1003 (a) Instructional materials, including school equipment and
1004 supplies, and digital devices, digital periphery devices, and
1005 assistive technology devices that allow a student to access
1006 instruction or instructional content; training on the use of
1007 these devices and related maintenance agreements; and Internet
1008 access to digital instructional materials.
1009 (b) Curriculum.
1010 (c) Specialized services by approved providers or by a
1011 hospital in this state which are selected by the parent. These
1012 specialized services may include, but are not limited to:
1013 1. Applied behavior analysis services as provided in ss.
1014 627.6686 and 641.31098.
1015 2. Services provided by a speech-language pathologist as
1016 defined in s. 468.1125(8).
1017 3. Occupational therapy services as specified in s.
1018 468.203.
1019 4. Services provided by a physical therapist as defined in
1020 s. 486.021(5).
1021 5. Services provided by listening and spoken language
1022 specialists and an appropriate acoustical environment for a
1023 child who is deaf or hard of hearing and who has received an
1024 implant or assistive hearing device.
1025 (d) Tuition or fees associated with full-time or part-time
1026 enrollment in any of the following:
1027 1. A home education program, an eligible private school, an
1028 eligible postsecondary educational institution, or a program
1029 offered by the postsecondary institution;
1030 2. A private tutoring program authorized under s. 1002.43,
1031 a virtual program offered by a department-approved private
1032 online provider that meets the provider qualifications specified
1033 in s. 1002.45(2)(a), or a program offered by the Florida Virtual
1034 School to a private paying student; or
1035 3. An approved online course offered pursuant to s.
1036 1003.499 or s. 1004.0961 or a private virtual school that meets
1037 the requirements of s. 1002.421.
1038 (e) Fees for nationally standardized, norm-referenced
1039 achievement tests, Advanced Placement examinations, industry
1040 certification examinations, assessments related to postsecondary
1041 education, or other such assessments.
1042 (f) Contributions to the Stanley G. Tate Florida Prepaid
1043 College Program pursuant to s. 1009.98 or the Florida College
1044 Savings Program pursuant to s. 1009.981, for the benefit of the
1045 eligible student.
1046 (g) Contracted services provided by a public school or a
1047 school district, including classes. A student who receives
1048 services under this paragraph is not considered enrolled in a
1049 public school for the purpose of eligibility as provided in
1050 subsection (4).
1051 (h) Tuition and fees for part-time tutoring services
1052 provided by a person who holds a valid Florida educator’s
1053 certificate issued pursuant to s. 1012.56; a person who holds an
1054 adjunct teaching certificate issued pursuant to s. 1012.57; a
1055 person who has a bachelor’s degree or a graduate degree in the
1056 subject area in which instruction is given; or a person who has
1057 demonstrated a mastery of subject area knowledge as provided in
1058 s. 1012.56(5) or approved by the department. Any part-time
1059 tutoring undertaken pursuant to this paragraph does not qualify
1060 as regular school attendance as defined in s. 1003.01(13)(e).
1061 (i) Fees for summer education programs.
1062 (j) Fees for after-school education programs.
1063 (k) Transition services, including a coordinated set of
1064 activities focused on improving the academic and functional
1065 achievement of the student to facilitate his or her movement
1066 from school to post-school activities and based on the
1067 individual student’s needs. Transition services may be provided
1068 by job coaches or pursuant to subsection (14).
1069 (l) Fees for an annual evaluation of educational progress
1070 by a state-certified teacher under s. 1002.41(1)(f), if this
1071 option is chosen for a home education student.
1072 (m) Tuition and fees associated with programs offered by
1073 Voluntary Prekindergarten Education Program providers approved
1074 pursuant to s. 1002.55 and school readiness providers approved
1075 pursuant to s. 1002.88.
1076 (n) Fees for services provided at a center that is a member
1077 of the Professional Association of Therapeutic Horsemanship
1078 International.
1079 (o) Fees for services provided by a therapist who is
1080 certified by the Certification Board for Music Therapists or
1081 credentialed by the Art Therapy Credentials Board, Inc.
1082 (p) Tuition and fees associated with enrollment in a
1083 nationally or internationally recognized research-based training
1084 program, for a child with a neurological disorder or brain
1085 damage.
1086 (q) Tuition and fees associated with a student’s
1087 participation in classes or lessons relating to art, music, or
1088 theater. The instructor of the classes or lessons must:
1089 1. Hold a valid or expired Florida educator’s certificate
1090 issued under s. 1012.56 in art, music, or drama;
1091 2. Have 3 years of employment experience in art, music, or
1092 theater, as demonstrated by employment records;
1093 3. Hold a baccalaureate degree or higher from a
1094 postsecondary educational institution with a major in music,
1095 art, theater, or drama or a related field; or
1096 4. Hold a certification or national accreditation in music,
1097 art, theater, or drama.
1098 (r) Transportation expenses that may not exceed $750
1099 annually necessary to meet the student’s educational needs under
1100 this section.
1101
1102 A service provider who receives payments pursuant to this
1103 subsection may not share or refund any moneys from the McKay
1104 Gardiner Scholarship with the parent or participating student
1105 and may not issue rebates to such persons. A parent, student, or
1106 service provider may not bill an insurance company, Medicaid, or
1107 any other agency for the same services that are paid for with
1108 McKay-Gardiner Scholarship funds. Funding provided pursuant to
1109 this subsection for a child eligible for enrollment in the
1110 Voluntary Prekindergarten Education Program constitutes funding
1111 for the child under part V of this chapter, and no additional
1112 funding may be provided for the child under part V.
1113 (6) TERMS OF THE PROGRAM.—For purposes of continuity of
1114 educational choice and program integrity:
1115 (a)1. Program payments made by the state to an organization
1116 for a McKay-Gardiner Scholarship under this section must
1117 continue until:
1118 a. A student’s parent does not renew program eligibility;
1119 b. The organization determines that a student is not
1120 eligible for program renewal;
1121 c. The Commissioner of Education suspends or revokes
1122 program participation or use of funds pursuant to subparagraph
1123 (b)1.;
1124 d. A student’s parent has forfeited participation in the
1125 program for failure to comply with subsection (11);
1126 e. A student enrolls in a public school, except that a
1127 student who enters a Department of Juvenile Justice detention
1128 center for a period of no more than 21 days is not considered to
1129 have returned to a public school for that purpose; or
1130 f. A student graduates from high school or attains 22 years
1131 of age, whichever occurs first.
1132 2. Reimbursements for program expenditures may continue
1133 until the account balance is expended or the account is closed
1134 pursuant to paragraph (b).
1135 (b)1. The commissioner must close a student’s scholarship
1136 account, and any remaining funds, including, but not limited to,
1137 contributions made to the Stanley G. Tate Florida Prepaid
1138 College Program or earnings from or contributions made to the
1139 Florida College Savings Program using program funds pursuant to
1140 paragraph (5)(f), revert to the state after:
1141 a. Denial or revocation of program eligibility by the
1142 commissioner for fraud or abuse, including, but not limited to,
1143 the student or student’s parent accepting any payment, refund,
1144 or rebate from a provider of services received pursuant to
1145 subsection (5); however, a private school may discount tuition
1146 if the private school deems it necessary;
1147 b. Any period of 3 consecutive years after high school
1148 completion or graduation during which the student has not been
1149 enrolled in an eligible postsecondary educational institution or
1150 a program offered by such an institution; or
1151 c. Two consecutive fiscal years in which an account has
1152 been inactive.
1153 2. The commissioner must notify the parent and the
1154 organization when a McKay-Gardiner Scholarship account is closed
1155 and program funds revert to the state.
1156 (7) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
1157 (a) By each April 1 and within 10 days after an individual
1158 education plan meeting or a 504 accommodation plan is issued
1159 under s. 504 of the Rehabilitation Act of 1973, a school
1160 district shall notify the parent of the student of all options
1161 available pursuant to this section and shall inform the parent
1162 of the availability of the department’s website for additional
1163 information on McKay-Gardiner Scholarships.
1164 (b)1. The parent of a student with a disability who does
1165 not have an IEP or who seeks a reevaluation of an existing IEP
1166 may request an IEP meeting and evaluation from the school
1167 district in order to obtain or revise a matrix of services. The
1168 district must accept the diagnosis, and consider the service
1169 plan of the licensed professional providing the diagnosis
1170 pursuant to sub-subparagraph (3)(a)3.a., during the development
1171 of the IEP or provide in writing reasons for any changes or
1172 disagreement with the licensed professional’s diagnosis and
1173 service plan. The school district shall notify a parent who has
1174 made a request for an IEP that the district is required to
1175 complete the IEP and matrix of services within 30 days after
1176 receiving notice of the parent’s request. The school district
1177 shall conduct a meeting and develop an IEP and matrix of
1178 services within 30 days after receipt of the parent’s request in
1179 accordance with State Board of Education rule.
1180 2.a. The school district must provide the student’s parent
1181 and the department with the student’s matrix level within 10
1182 calendar days after its completion.
1183 b. A school district may change a matrix of services only
1184 if the change is a result of an IEP reevaluation or to correct a
1185 technical, typographical, or calculation error.
1186 (c) For each student participating in the program who
1187 chooses to participate in statewide, standardized assessments
1188 under s. 1008.22 or the Florida Alternate Assessment, the school
1189 district in which the student resides must notify the student
1190 and his or her parent about the locations and times of all
1191 statewide, standardized assessments.
1192 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
1193 private school may be sectarian or nonsectarian and shall:
1194 (a) Comply with all requirements for private schools
1195 participating in state school choice scholarship programs
1196 pursuant to s. 1002.421.
1197 (b)1. Annually administer or make provision for students
1198 participating in the program in grades 3 through 10 to take one
1199 of the nationally norm-referenced tests identified by the
1200 Department of Education or the statewide assessments
1201 administered pursuant to s. 1008.22. This subparagraph does not
1202 apply to students with disabilities for whom standardized
1203 testing is not appropriate. A participating private school shall
1204 report a student’s scores to the parent.
1205 2. Administer the statewide assessments pursuant to s.
1206 1008.22 if a private school chooses to offer the statewide
1207 assessments. A participating private school may choose to offer
1208 and administer the statewide assessments to all students who
1209 attend the private school in grades 3 through 10 and must submit
1210 a request in writing to the Department of Education by March 1
1211 of each year in order to administer the statewide assessments in
1212 the subsequent school year.
1213 (c) Provide to the organization all documentation for a
1214 student’s participation by a date established by the
1215 organization.
1216
1217 If a private school fails to meet the requirements of this
1218 subsection or s. 1002.421, the commissioner may determine that
1219 the private school is ineligible to participate in the
1220 scholarship program.
1221 (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
1222 shall:
1223 (a) Comply with s. 1002.394(8)(a)-(g).
1224 (b) Maintain on its website a list of approved providers as
1225 required by s. 1002.66, eligible postsecondary educational
1226 institutions, eligible private schools, and eligible
1227 organizations and may identify or provide links to lists of
1228 other approved providers.
1229 (c) Require each organization to verify eligible
1230 expenditures before the distribution of funds for any
1231 expenditures made pursuant to paragraphs (5)(a) and (b). Review
1232 of expenditures made for services specified in paragraphs
1233 (5)(c)-(r) may be completed after the purchase is made.
1234 (d) Investigate any written complaint of a violation of
1235 this section by a parent, a student, a private school, a public
1236 school, a school district, an organization, a provider, or
1237 another appropriate party in accordance with the process
1238 established under s. 1002.421.
1239 (e) Require quarterly reports by an organization, which
1240 must include, at a minimum, the number of students participating
1241 in the program; the demographics of program participants; the
1242 disability category of program participants; the matrix level of
1243 services, if known; the program award amount per student; the
1244 total expenditures for the purposes specified in subsection (5);
1245 the types of providers of services to students; and any other
1246 information deemed necessary by the department.
1247 (f) Compare the list of students participating in the
1248 program with the public school student enrollment lists,
1249 Voluntary Prekindergarten Education Program enrollment lists,
1250 and the list of students participating in school choice
1251 scholarship programs established pursuant to this chapter before
1252 each scholarship award is provided to the organization, and
1253 subsequently throughout the school year, to avoid duplicate
1254 payments and confirm program eligibility.
1255 (g) Distribute each student’s scholarship funds on a
1256 quarterly basis to the eligible nonprofit scholarship-funding
1257 organization, to be deposited into the student’s account.
1258 (h) Establish and coordinate with the eligible nonprofit
1259 scholarship-funding organizations an FTE reporting process to
1260 provide FTE by county by FEFP program and by matrix level of
1261 services to be used to revise and update the K-12 Education
1262 Scholarship Program allocation pursuant to s. 1011.687, for
1263 inclusion in the FEFP calculations beginning with the FEFP
1264 calculation following the October student membership survey.
1265 (10) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
1266 (a) The Commissioner of Education:
1267 1. May suspend or revoke program participation or use of
1268 program funds by the student or participation or eligibility of
1269 an organization, eligible postsecondary educational institution,
1270 approved provider, or other party for a violation of this
1271 section.
1272 2. May determine the length of, and conditions for lifting,
1273 a suspension or revocation specified in this subsection.
1274 3. May recover unexpended program funds or withhold payment
1275 of an equal amount of program funds to recover program funds
1276 that were not authorized for use.
1277 4. Shall deny or terminate program participation upon a
1278 parent’s forfeiture of a McKay-Gardiner Scholarship pursuant to
1279 subsection (11).
1280 (b) In determining whether to suspend or revoke
1281 participation or lift a suspension or revocation in accordance
1282 with this subsection, the commissioner may consider factors that
1283 include, but are not limited to, acts or omissions that led to a
1284 previous suspension or revocation of participation in a state or
1285 federal program or an education scholarship program; failure to
1286 reimburse the organization for funds improperly received or
1287 retained; failure to reimburse government funds improperly
1288 received or retained; imposition of a prior criminal sanction
1289 related to the person or entity or its officers or employees;
1290 imposition of a civil or administrative fine, license revocation
1291 or suspension, or program eligibility suspension, termination,
1292 or revocation related to a person’s or an entity’s management or
1293 operation; or other types of criminal proceedings in which the
1294 person or entity or its officers or employees were found guilty
1295 of, regardless of adjudication, or entered a plea of nolo
1296 contendere or guilty to, any offense involving fraud, deceit,
1297 dishonesty, or moral turpitude.
1298 (11) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
1299 PARTICIPATION.—A parent who applies for program participation
1300 under this section is exercising his or her parental option to
1301 determine the appropriate placement or services that best meet
1302 the needs of his or her child.
1303 (a) To satisfy or maintain program eligibility, including
1304 eligibility to receive and spend program payments, the parent
1305 must sign an agreement with the organization and annually submit
1306 a sworn compliance statement to the organization to:
1307 1. Affirm that the student is enrolled in a program that
1308 meets regular school attendance requirements as provided in s.
1309 1003.01(13)(b), (c), or (d).
1310 2. Affirm that the program funds are used only for
1311 authorized purposes serving the student’s educational needs, as
1312 described in subsection (5).
1313 3. Affirm that the parent is responsible for the education
1314 of his or her student by, as applicable:
1315 a. Requiring the student to take an assessment in
1316 accordance with paragraph (8)(b);
1317 b. Providing an annual evaluation in accordance with s.
1318 1002.41(1)(f); or
1319 c. Requiring the child to take any preassessments and
1320 postassessments selected by the provider if the child is 4 years
1321 of age and is enrolled in a program provided by an eligible
1322 Voluntary Prekindergarten Education Program provider. This sub
1323 subparagraph does not apply to a student with disabilities for
1324 whom a preassessment and postassessment are not appropriate. A
1325 participating provider shall report a student’s scores to the
1326 parent.
1327 4. Affirm that the student remains in good standing with
1328 the provider or school if one of those options is selected by
1329 the parent.
1330 (b) The parent must file an application for initial program
1331 participation with an organization by a date established by the
1332 organization.
1333 (c) The parent must enroll his or her child in a program
1334 from a Voluntary Prekindergarten Education Program provider
1335 authorized under s. 1002.55, a school readiness provider
1336 authorized under s. 1002.88, or an eligible private school if
1337 either option is selected by the parent.
1338 (d) The parent must annually renew participation in the
1339 program by a date set and format determined by the nonprofit
1340 scholarship-funding organization in order for a student to be
1341 eligible to receive funding. A student whose participation in
1342 the program is not renewed may continue to spend scholarship
1343 funds that are in his or her account from prior years unless the
1344 account is closed pursuant to paragraph (6)(b). Notwithstanding
1345 any changes to the student’s IEP, a student who was previously
1346 eligible for participation in the program remains eligible to
1347 apply for renewal. However, for a high-risk child to continue to
1348 participate in the program in the school year after he or she
1349 reaches 6 years of age, the child’s application for renewal of
1350 program participation must contain documentation that the child
1351 has a disability, other than high-risk status.
1352 (e) The parent is responsible for procuring the services
1353 necessary to educate the student. If a parent does not procure
1354 the necessary educational services for the student and the
1355 student’s account has been inactive for 2 consecutive fiscal
1356 years, the student’s account must be closed pursuant to
1357 paragraph (6)(b). When the student receives a McKay-Gardiner
1358 Scholarship, the district school board is not obligated to
1359 provide the student with a free, appropriate public education.
1360 For purposes of s. 1003.57 and the Individuals with Disabilities
1361 in Education Act, a participating student has only those rights
1362 that apply to all other unilaterally, parentally placed
1363 students, except that, when requested by the parent, school
1364 district personnel must develop an individual education plan or
1365 matrix level of services.
1366 (f) The parent is responsible for all eligible expenses in
1367 excess of the amount of the McKay-Gardiner Scholarship.
1368 (g) The parent may not transfer any prepaid college plan or
1369 college savings plan funds contributed pursuant to paragraph
1370 (5)(f) to another beneficiary while the plan contains funds
1371 contributed pursuant to this section.
1372 (h) The parent may not receive a payment, refund, or rebate
1373 from an approved provider of any services under this program.
1374
1375 A participant who fails to comply with this subsection forfeits
1376 the McKay-Gardiner Scholarship.
1377 (12) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
1378 APPLICATION.—In order to participate in the scholarship program
1379 created under this section, a charitable organization that seeks
1380 to be an eligible nonprofit scholarship-funding organization
1381 must submit an application for initial approval or renewal to
1382 the Office of Independent Education and Parental Choice no later
1383 than September 1 of each year before the school year for which
1384 the organization intends to offer scholarships.
1385 (a) An application for initial approval must include all of
1386 the following:
1387 1. A copy of the organization’s incorporation documents and
1388 registration with the Division of Corporations of the Department
1389 of State.
1390 2. A copy of the organization’s Internal Revenue Service
1391 determination letter as a s. 501(c)(3) not-for-profit
1392 organization.
1393 3. A description of the organization’s financial plan which
1394 demonstrates sufficient funds to operate throughout the school
1395 year.
1396 4. A description of the geographic region that the
1397 organization intends to serve and an analysis of the demand and
1398 unmet need for eligible students in that area.
1399 5. The organization’s organizational chart.
1400 6. A description of the criteria and methodology that the
1401 organization will use to evaluate scholarship eligibility.
1402 7. A description of the application process, including
1403 deadlines and any associated fees.
1404 8. A description of the deadlines for attendance
1405 verification and scholarship payments.
1406 9. A copy of the organization’s policies on conflict of
1407 interest and whistleblowers.
1408 10. A copy of a surety bond or letter of credit to secure
1409 the faithful performance of the obligations of the eligible
1410 nonprofit scholarship-funding organization in accordance with
1411 this section in an amount equal to 25 percent of the scholarship
1412 funds anticipated for each school year or $100,000, whichever is
1413 greater. The surety bond or letter of credit must specify that
1414 any claim against the bond or letter of credit may be made only
1415 by an eligible nonprofit scholarship-funding organization to
1416 provide scholarships to and on behalf of students who would have
1417 had scholarships funded if it were not for the diversion of
1418 funds giving rise to the claim against the bond or letter of
1419 credit.
1420 (b) In addition to the information required under paragraph
1421 (a), an application for renewal must include all of the
1422 following:
1423 1. A single surety bond or letter of credit to secure the
1424 faithful performance of the obligations of the eligible
1425 nonprofit scholarship-funding organization in accordance with
1426 this chapter equal to the amount of undisbursed funds held by
1427 the organization based on the annual report submitted pursuant
1428 to paragraph (13)(a). The amount of the surety bond or letter of
1429 credit must be at least $100,000, but not more than $25 million.
1430 The surety bond or letter of credit must specify that any claim
1431 against the bond or letter of credit may be made only by an
1432 eligible nonprofit scholarship-funding organization to provide
1433 scholarships to and on behalf of students who would have had
1434 scholarships funded if it were not for the diversion of funds
1435 giving rise to the claim against the bond or letter of credit.
1436 2. The organization’s completed Internal Revenue Service
1437 Form 990 submitted no later than November 30 of the year before
1438 the school year for which the organization intends to offer the
1439 scholarships, notwithstanding the September 1 application
1440 deadline.
1441 3. A copy of any statutorily required audit that the
1442 organization must provide to the Department of Education and
1443 Auditor General.
1444 4. An annual report that includes all of the following:
1445 a. The number of students who completed applications, by
1446 county and by grade.
1447 b. The number of students who were approved for
1448 scholarships, by county and by grade.
1449 c. The number of students who received funding for
1450 scholarships within each funding category, by county and by
1451 grade.
1452 d. The amount of funds received, the amount of funds
1453 distributed in scholarships, and an accounting of remaining
1454 funds and the obligation of those funds.
1455 e. A detailed accounting of how the organization spent the
1456 administrative funds allowable under paragraph (13)(f).
1457 (c) In consultation with the Chief Financial Officer, the
1458 Office of Independent Education and Parental Choice shall review
1459 the application. The Department of Education shall notify the
1460 organization in writing of any deficiencies within 30 days after
1461 receipt of the application and allow the organization 30 days to
1462 correct any deficiencies.
1463 (d) Within 30 days after receipt of the finalized
1464 application by the Office of Independent Education and Parental
1465 Choice, the Commissioner of Education shall recommend approval
1466 or disapproval of the application to the State Board of
1467 Education. The State Board of Education shall consider the
1468 application and recommendation at the next scheduled meeting,
1469 adhering to appropriate meeting notice requirements. If the
1470 State Board of Education disapproves the organization’s
1471 application, it must provide the organization with a written
1472 explanation of that determination. The State Board of
1473 Education’s action is not subject to chapter 120.
1474 (e) If the State Board of Education disapproves the renewal
1475 of a nonprofit scholarship-funding organization, the
1476 organization must notify the affected eligible students and
1477 parents of the decision within 15 days after disapproval. An
1478 eligible student affected by the disapproval of an
1479 organization’s participation remains eligible under this section
1480 until the end of the school year in which the organization was
1481 disapproved. The student must apply to and be accepted by
1482 another eligible nonprofit scholarship-funding organization for
1483 the upcoming school year. The student must be given priority
1484 under paragraph (13)(e).
1485 (f) All remaining student accounts with funds held by a
1486 nonprofit scholarship-funding organization that is disapproved
1487 for participation must be transferred to the student’s account
1488 established with the eligible nonprofit scholarship-funding
1489 organization that accepts the student. All transferred funds
1490 must be deposited by the eligible nonprofit scholarship-funding
1491 organization receiving such funds into the student’s scholarship
1492 account. All other remaining funds must be transferred to the
1493 department. All transferred amounts received by any eligible
1494 nonprofit scholarship-funding organization must be separately
1495 disclosed in the annual audit required under subsection (16).
1496 (g) A nonprofit scholarship-funding organization is a
1497 renewing organization if it was approved by the State Board of
1498 Education for the 2021-2022 fiscal year or after and maintains
1499 continuous approval and participation in the program. An
1500 organization that chooses not to participate for 1 year or more
1501 or is disapproved to participate for 1 year or more must submit
1502 an application for initial approval in order to participate in
1503 the program again.
1504 (h) The State Board of Education shall adopt rules
1505 providing guidelines for receiving, reviewing, and approving
1506 applications for new and renewing nonprofit scholarship-funding
1507 organizations. The rules must include a process for compiling
1508 input and recommendations from the Chief Financial Officer and
1509 the Department of Education. The rules also must require that
1510 the nonprofit scholarship-funding organization make a brief
1511 presentation to assist the State Board of Education in its
1512 decision.
1513 (i) A state university; or an independent nonprofit college
1514 chartered in this state or independent nonprofit university
1515 chartered in this state that are eligible to participate in the
1516 William L. Boyd, IV, Effective Access to Student Education Grant
1517 Program and are accredited by the Commission on Colleges of the
1518 Southern Association of Colleges and Schools is exempt from the
1519 initial or renewal application process, but must file a
1520 registration notice with the Department of Education to be an
1521 eligible nonprofit scholarship-funding organization. The State
1522 Board of Education shall adopt rules that identify the procedure
1523 for filing the registration notice with the department. The
1524 rules must identify appropriate reporting requirements for
1525 fiscal, programmatic, and performance accountability purposes
1526 consistent with this section, but may not exceed the
1527 requirements for eligible nonprofit scholarship-funding
1528 organizations for charitable organizations.
1529 (13) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
1530 ORGANIZATIONS.—An organization may establish McKay-Gardiner
1531 Scholarships for eligible students by:
1532 (a) Complying with the requirements of s. 1002.394(11)(a)
1533 (h), including, but not limited to, the annual report on the
1534 results of the annual financial audit.
1535 (b) Receiving applications and determining student
1536 eligibility in accordance with the requirements of this section.
1537 When an application is approved, the organization must provide
1538 the department with information on the student to enable the
1539 department to determine student funding in accordance with
1540 subsection (15).
1541 (c) Providing scholarships on a first-come, first-served
1542 basis, based upon the funds provided, and notifying parents of
1543 their respective student’s receipt of a scholarship.
1544 (d) Establishing a date by which a parent must confirm
1545 initial or continuing participation in the program.
1546 (e) Reviewing applications and awarding scholarship funds
1547 to approved applicants using the following order of priority:
1548 1.a. For the 2021-2022 school year, a student who received
1549 a John M. McKay Scholarship for Students with Disabilities or a
1550 Gardiner Scholarship in the 2020-2021 school year and meets the
1551 eligibility requirements in subsection (3) is eligible for a
1552 McKay-Gardiner Scholarship in the 2021-2022 school year.
1553 b. For the 2022-2023 school year and thereafter, renewing
1554 students from the previous school year under this section.
1555 2. Students retained on the previous school year’s wait
1556 list.
1557 3. An eligible student who meets the criteria for an
1558 initial award pursuant to subsection (3).
1559
1560 An approved student who does not receive a scholarship must be
1561 placed on the wait list in the order in which his or her
1562 application is approved. An eligible student who does not
1563 receive a scholarship within the fiscal year shall be retained
1564 on the wait list for the subsequent year.
1565 (f) Using an amount not to exceed 2.5 percent of the total
1566 calculated amount of all scholarships awarded under this section
1567 for administrative expenses associated with performing functions
1568 authorized under this section, if the organization has operated
1569 as an eligible nonprofit scholarship-funding organization for at
1570 least the preceding 3 fiscal years and did not have any material
1571 weakness or material noncompliance in its most recent audit
1572 performed pursuant to s. 1002.394(11)(f).
1573 (g) Verifying qualifying educational expenditures pursuant
1574 to paragraph (9)(c) and requesting the return of any funds used
1575 for unauthorized purposes.
1576 (h) Returning any remaining program funds to the department
1577 pursuant to paragraph (6)(b).
1578 (i) Notifying the parent about the availability of, and the
1579 requirements associated with requesting, an initial IEP or IEP
1580 reevaluation every 3 years for each student participating in the
1581 program.
1582 (j) Documenting each student’s eligibility for a fiscal
1583 year before granting a scholarship for that fiscal year pursuant
1584 to paragraph (3)(b). A student is ineligible for a scholarship
1585 if the student’s account has been inactive for 2 consecutive
1586 fiscal years and the student’s account has been closed pursuant
1587 to paragraph (6)(b).
1588 (k) Submitting in a timely fashion any information
1589 requested by the department relating to the program.
1590 (l) Preparing and submitting quarterly reports to the
1591 department pursuant to paragraph (9)(e).
1592 (m) Notifying the department of any violation of this
1593 section.
1594 (14) TRANSITION-TO-WORK PROGRAM.—A student participating in
1595 the McKay-Gardiner Scholarship Program who is at least 17 years
1596 of age, but not older than 22 years of age, and who has not
1597 received a high school diploma or certificate of completion is
1598 eligible for enrollment in a transition-to-work program provided
1599 by a private school or job coach. A transition-to-work program
1600 must consist of academic instruction, work skills training, and
1601 a volunteer or paid work experience.
1602 (a) To offer a transition-to-work program, a participating
1603 private school or job coach must:
1604 1. Develop a transition-to-work program plan, which must
1605 include a written description of the academic instruction and
1606 work skills training students will receive and the goals for
1607 students in the program.
1608 2. Submit the transition-to-work program plan to the Office
1609 of Independent Education and Parental Choice.
1610 3. Develop a personalized transition-to-work program plan
1611 for each student enrolled in the program. The student’s parent,
1612 the student, and the school principal or job coach must sign the
1613 personalized plan. The personalized plan must be submitted to
1614 the Office of Independent Education and Parental Choice upon
1615 request by the office.
1616 4. Provide a release of liability form that must be signed
1617 by the student’s parent, the student, and a representative of
1618 the business offering the volunteer or paid work experience.
1619 5. Assign a case manager or job coach to visit the
1620 student’s job site on a weekly basis to observe the student and,
1621 if necessary, provide support and guidance to the student.
1622 6. Provide to the parent and student a quarterly report
1623 that documents and explains the student’s progress and
1624 performance in the program.
1625 7. Maintain accurate attendance and performance records for
1626 the student.
1627 (b) A student enrolled in a transition-to-work program
1628 must, at a minimum:
1629 1. Receive 15 instructional hours that must include
1630 academic instruction and work skills training.
1631 2. Participate in 10 hours of work at the student’s
1632 volunteer or paid work experience.
1633 (c) To participate in a transition-to-work program, a
1634 business must:
1635 1. Maintain an accurate record of the student’s performance
1636 and hours worked and provide the information to the private
1637 school.
1638 2. Comply with all state and federal child labor laws.
1639 (15) FUNDING AND PAYMENT.—For the purposes of this
1640 subsection, the term “student FTE” refers to how participating
1641 students are calculated for the purposes of the scholarship
1642 program allocation, which is equal to four quarterly scholarship
1643 payments.
1644 (a) The McKay-Gardiner scholarship is established for up to
1645 50,000 student FTE for the 2021-2022 school year. For the 2022
1646 2023 school year, and each year thereafter, the maximum number
1647 of student FTE shall increase by 1.0 percent of the state’s
1648 total public school exceptional student education student
1649 enrollment, not including gifted students.
1650 1. For a student who has a Level I to Level III matrix of
1651 services or a doctor’s diagnosis, the calculated scholarship
1652 amount for a student participating in the program must be based
1653 upon the grade level and school district in which the student
1654 would have been enrolled as 97.5 percent of the funds per
1655 unweighted full-time equivalent in the Florida Education Finance
1656 Program for a student in the basic exceptional student education
1657 program pursuant to s. 1011.62(1)(c)1. and (e)1.c., plus a per
1658 full-time equivalent share of funds for all categorical
1659 programs, as funded in the General Appropriations Act, except
1660 that for the exceptional student education guaranteed allocation
1661 as provided in s. 1011.62(1)(e)1.c. and 2., the funds must be
1662 allocated based on the school district’s average exceptional
1663 student education guaranteed allocation funds per exceptional
1664 student education full-time equivalent student.
1665 2. For a student with a Level IV or Level V matrix of
1666 services, the calculated scholarship amount must be based upon
1667 the school district to which the student would have been
1668 assigned as 97.5 percent of the funds per full-time equivalent
1669 for the Level IV or Level V exceptional student education
1670 program pursuant to s. 1011.62(1)(c)2.a. or b., plus a per-full
1671 time equivalent share of funds for all categorical programs, as
1672 funded in the General Appropriations Act.
1673 3. For a student with a 504 plan, the calculated
1674 scholarship amount must be based upon the grade level and school
1675 district to which the student would have been assigned as 97.5
1676 percent of the funds per unweighted full-time equivalent in the
1677 Florida Education Finance Program for a student in the basic
1678 education program established pursuant to s. 1011.62(1)(c)1.,
1679 plus a per-full-time equivalent share of funds for all
1680 categorical programs, as funded in the General Appropriations
1681 Act.
1682 (b) At the time of each Florida Education Finance Program
1683 student membership survey, the scholarship-funding organization
1684 shall report to the department student enrollment, student FTE,
1685 and total award amounts by county, delineated by FEFP program,
1686 and grade and matrix level for all students who are
1687 participating in the McKay-Gardiner Scholarship Program.
1688 Students with a 504 plan must be separately identified.
1689 (c) Upon notification from an organization on July 1,
1690 September 1, December 1, and February 1 that an application has
1691 been approved for the program, the department shall verify that
1692 the student is not prohibited from receiving a scholarship
1693 pursuant to subsection (4). The organization must provide the
1694 department with the documentation necessary to verify the
1695 student’s participation.
1696 (d) Upon verification, the department shall release the
1697 student’s scholarship funds to the organization, to be deposited
1698 into the student’s account in four equal amounts no later than
1699 September 1, November 1, February 1, and April 1 of each school
1700 year in which the scholarship is in force.
1701 (e) Accrued interest in the student’s account is in
1702 addition to, and not part of, the awarded funds. Program funds
1703 include both the awarded funds and accrued interest.
1704 (f) The organization may develop a system for payment of
1705 benefits by funds transfer, including, but not limited to, debit
1706 cards, electronic payment cards, or any other means of payment
1707 which the department deems to be commercially viable or cost
1708 effective. A student’s scholarship award may not be reduced for
1709 debit card or electronic payment fees. Commodities or services
1710 related to the development of such a system must be procured by
1711 competitive solicitation unless they are purchased from a state
1712 term contract pursuant to s. 287.056.
1713 (g) Moneys received pursuant to this section do not
1714 constitute taxable income to the qualified student or the parent
1715 of the qualified student.
1716 (16) OBLIGATIONS OF THE AUDITOR GENERAL.—
1717 (a) The Auditor General shall review all audit reports
1718 submitted pursuant to subsection (13). The Auditor General shall
1719 request any significant items that were omitted in violation of
1720 a rule adopted by the Auditor General. The organization shall
1721 provide such items within 45 days after the date of the request.
1722 If the scholarship-funding organization does not comply with the
1723 Auditor General’s request, the Auditor General must notify the
1724 Legislative Auditing Committee.
1725 (b) At least once every 3 years, the Auditor General shall
1726 conduct an operational audit of accounts and records of each
1727 organization that participates in the program. As part of this
1728 audit, the Auditor General, at a minimum, shall verify the total
1729 number of students served and the eligibility of reimbursements
1730 made by the organization and transmit that information to the
1731 department. The Auditor General shall provide the commissioner
1732 with a copy of each annual operational audit performed pursuant
1733 to this subsection within 10 days after the audit is finalized.
1734 (c) The Auditor General shall notify the department of any
1735 organization that fails to comply with a request for
1736 information.
1737 (17) OBLIGATIONS RELATED TO APPROVED PROVIDERS.—The
1738 Department of Health, the Agency for Persons with Disabilities,
1739 and the Department of Education shall coordinate with an
1740 organization to provide easy or automated access to lists of
1741 licensed providers of services specified in paragraph (5)(c) to
1742 ensure efficient administration of the program.
1743 (18) LIABILITY.—The state is not liable for the awarding of
1744 funds or for any use of funds awarded under this section.
1745 (19) SCOPE OF AUTHORITY.—This section does not expand the
1746 authority of the state, its officers, or any school district to
1747 impose additional regulation on participating private schools,
1748 independent postsecondary educational institutions, and private
1749 providers beyond that reasonably necessary to enforce
1750 requirements expressly set forth in this section.
1751 (20) RULES.—The State Board of Education shall adopt rules
1752 pursuant to ss. 120.536(1) and 120.54 to administer this
1753 section.
1754 Section 17. Section 1002.385, Florida Statutes, is
1755 repealed.
1756 Section 18. Section 1002.39, Florida Statutes, is repealed.
1757 Section 19. Section 1002.394, Florida Statutes, is amended
1758 to read:
1759 1002.394 The Family Empowerment Scholarship Program.—
1760 (1) PURPOSE.—The Family Empowerment Scholarship Program is
1761 established to provide children of families in this state,
1762 including those with which have limited financial resources,
1763 with educational options to achieve success in their education.
1764 (2) DEFINITIONS.—As used in this section, the term:
1765 (a) “Approved provider” means a provider approved by the
1766 department “Department” means the Department of Education.
1767 (b) “Curriculum” means a complete course of study for a
1768 particular content area or grade level, including any required
1769 supplemental materials, teachers’ manuals, and associated online
1770 instruction.
1771 (c) “Department” means the Department of Education.
1772 (d) “Direct certification list” means the certified list of
1773 children who qualify for the food assistance program, the
1774 Temporary Assistance for Needy Families Program, or the Food
1775 Distribution Program on Indian Reservations provided to the
1776 Department of Education by the Department of Children and
1777 Families.
1778 (e) “Eligible nonprofit scholarship-funding organization”
1779 or “organization” means a state university, an independent
1780 college or university that is eligible to participate in the
1781 William L. Boyd, IV, Effective Access to Student Education Grant
1782 Program located and chartered in this state which is not for
1783 profit and is accredited by the Commission on Colleges of the
1784 Southern Association of Colleges and Schools, or is a charitable
1785 organization that: has the same meaning as provided in s.
1786 1002.395(2)(f).
1787 1. Is exempt from federal income tax pursuant to s.
1788 501(c)(3) of the Internal Revenue Code;
1789 2. Is a Florida entity formed under chapter 605, chapter
1790 607, or chapter 617 and whose principal office is located in
1791 this state; and
1792 3. Complies with subsections (11) and (14).
1793 (f) “Eligible postsecondary educational institution” means
1794 a Florida College System institution; a state university; a
1795 school district technical center; a school district adult
1796 general education center; an independent college or university
1797 that is eligible to participate in the William L. Boyd, IV,
1798 Effective Access to Student Education Grant Program under s.
1799 1009.89; or an accredited independent postsecondary educational
1800 institution, as defined in s. 1005.02, which is licensed to
1801 operate in this state under part III of chapter 1005.
1802 (g)(c) “Eligible private school” means a private school as
1803 defined in s. 1002.01 located in this state which offers an
1804 education to students in any grade from kindergarten through
1805 grade 12 and:
1806 1. Meets the requirements of ss. 1002.42 and 1002.421; and
1807 2. Meets the applicable requirements imposed under this
1808 chapter, if the private school participates in a scholarship
1809 program under this chapter has the same meaning as provided in
1810 s. 1002.395(2)(g).
1811 (h) “Household income” has the same meaning as the term
1812 “income” as defined in the Income Eligibility Guidelines for
1813 free and reduced price meals under the National School Lunch
1814 Program in 7 C.F.R. part 210 as published in the Federal
1815 Register by the United States Department of Agriculture.
1816 (i) “Inactive” means that no eligible expenditures have
1817 been made from a student scholarship account funded pursuant to
1818 this section.
1819 (j) “Incident” means battery; harassment; hazing; bullying;
1820 kidnapping; physical attack; robbery; sexual offenses,
1821 harassment, assault, or battery; threat or intimidation; or
1822 fighting at school, as defined by the department in accordance
1823 with s. 1006.147(4).
1824 (k) “Owner or operator” includes:
1825 1. An owner, president, officer, or director of an eligible
1826 nonprofit scholarship-funding organization or a person with
1827 equivalent decisionmaking authority over an eligible nonprofit
1828 scholarship-funding organization.
1829 2. An owner, operator, superintendent, or principal of an
1830 eligible private school or a person with equivalent
1831 decisionmaking authority over an eligible private school.
1832 (l)(d) “Parent” means a resident of this state who is a
1833 parent, as defined in s. 1000.21.
1834 (m)(e) “Program” means the Family Empowerment Scholarship
1835 Program.
1836 (n) “School” means any educational program or activity
1837 conducted by a public K-12 educational institution, any school
1838 related or school-sponsored program or activity, and riding on a
1839 school bus as defined in s. 1006.25(1), including waiting at a
1840 school bus stop.
1841 (3) INITIAL SCHOLARSHIP ELIGIBILITY.—A student is eligible
1842 for a Family Empowerment Scholarship under this section if the
1843 student meets the following criteria:
1844 (a)1. The student is on the direct certification list
1845 pursuant to s. 1002.395(2)(c) or the student’s household income
1846 level does not exceed 300 185 percent of the federal poverty
1847 level or an adjusted maximum percent of the federal poverty
1848 level established pursuant to paragraph (e); or
1849 2. The student is:
1850 a. Currently placed, or during the previous state fiscal
1851 year was placed, in foster care or in out-of-home care as
1852 defined in s. 39.01;
1853 b. A sibling of a student who is participating in the
1854 scholarship program under this subsection, if the student
1855 resides in the same household as the sibling;
1856 c. A sibling of a student who is participating in the
1857 scholarship program under s. 1002.381, if the student resides in
1858 the same household as the sibling and attends the same school;
1859 or
1860 d. Enrolled in a Florida public school in kindergarten
1861 through grade 12 and reported an incident in accordance with
1862 paragraph (7)(b)
1863 3. The student’s household income level does not exceed 300
1864 percent of the federal poverty level or an adjusted maximum
1865 percent of the federal poverty level as established pursuant to
1866 paragraph (e).
1867
1868 A student who initially receives a scholarship based on
1869 eligibility under this paragraph subparagraph 2. remains
1870 eligible to participate until the student graduates from high
1871 school or attains the age of 21 years, whichever occurs first,
1872 regardless of the student’s household income level. A sibling of
1873 a student who is participating in the scholarship program under
1874 this subsection is eligible for a scholarship if the student
1875 resides in the same household as the sibling.
1876 (b)1. The student is eligible to enroll in kindergarten
1877 through grade 12 in a public school in this state;
1878 2. The student has spent the prior school year in
1879 attendance at a Florida public school; or
1880 3. Beginning with the 2020-2021 school year, the student
1881 received a scholarship pursuant to s. 1002.395 during the
1882 previous school year but did not receive a renewal scholarship
1883 based solely on the eligible nonprofit scholarship-funding
1884 organization’s lack of available funds after the organization
1885 fully exhausts its efforts to use funds available for awards
1886 under ss. 1002.395 and 1002.40(11)(i). Eligible nonprofit
1887 scholarship-funding organizations with students who meet the
1888 eligibility criterion of this subparagraph must annually notify
1889 the department in a format and by a date established by the
1890 department.
1891
1892 For purposes of this paragraph, the term “prior school year in
1893 attendance” means that the student was enrolled full time and
1894 reported by a school district for funding during the preceding
1895 October and February Florida Education Finance Program surveys
1896 in kindergarten through grade 12, which includes time spent in a
1897 Department of Juvenile Justice commitment program if funded
1898 under the Florida Education Finance Program. However, a
1899 dependent child of a member of the United States Armed Forces
1900 who transfers to a school in this state from out of state or
1901 from a foreign country due to a parent’s permanent change of
1902 station orders or a foster child is exempt from the prior public
1903 school attendance requirement under this paragraph, but must
1904 meet the other eligibility requirements specified under this
1905 section to participate in the program.
1906 (c) The parent has applied to an eligible nonprofit
1907 scholarship-funding organization to participate in the program
1908 by a date set by the organization obtained acceptance for
1909 admission of the student to a private school that is eligible
1910 for the program under subsection (8), and the parent has
1911 requested a scholarship from the Department of Education by a
1912 date established by the department pursuant to paragraph (7)(e),
1913 but no later than at least 60 days before the date of the first
1914 scholarship payment. The application request must be
1915 communicated directly to the organization department in a manner
1916 that creates a written or electronic record of the application
1917 request and the date of receipt of the application request. The
1918 department must notify the school district of the parent’s
1919 intent upon receipt of the parent’s request.
1920 (d) The student is awarded a scholarship in accordance with
1921 the following priority order:
1922 1. An eligible student who received a Family Empowerment
1923 Scholarship during the previous school year, or a Florida Tax
1924 Credit Scholarship or Hope Scholarship during the 2020-2021
1925 school year, and requested a renewal scholarship award.
1926 2. An eligible student who meets the criteria for an
1927 initial award under both paragraphs paragraph (a) and (b) and
1928 was retained on the previous school year’s wait list
1929 subparagraph (b)3.
1930 3. An eligible student who meets the criteria for an
1931 initial award under sub-subparagraph (a)2.a., or sub
1932 subparagraph (a)2.b., or sub-subparagraph (a)2.d., and paragraph
1933 (b) subparagraph (b)2. and either subparagraph (a)1. or
1934 subparagraph (a)2.
1935 4. An eligible student who meets the criteria for an
1936 initial award under subparagraph (a)1. (b)1. and paragraph (b),
1937 and the student’s household income level does not exceed 185
1938 percent of the federal poverty level either subparagraph (a)1.
1939 or subparagraph (a)2.
1940 5. An eligible student who meets the criteria for an
1941 initial award under subparagraph (a)1. (a)3. and, paragraph (b)
1942 in priority order, either subparagraph (b)2. or subparagraph
1943 (b)1.
1944 6. An eligible student who meets the criteria for an
1945 initial award under sub-subparagraph (a)2.c. and paragraph (b).
1946
1947 An approved student who does not receive a scholarship must be
1948 placed on the wait list in the order in which his or her
1949 application is approved. An eligible student who does not
1950 receive a scholarship within the fiscal year must be retained on
1951 the wait list for the subsequent year.
1952 (e) The student’s household income level does not exceed an
1953 adjusted maximum percent of the federal poverty level that is
1954 increased by 25 percent in the fiscal year following any fiscal
1955 year in which more than 5 percent of the available scholarships
1956 authorized under subsection (12) (11) have not been awarded.
1957 (4) TERM OF SCHOLARSHIP.—For purposes of continuity of
1958 educational choice and program integrity:
1959 (a)1. Program payments made by the state to an organization
1960 for a Family Empowerment Scholarship under this section must
1961 continue until:
1962 a. The parent does not renew program eligibility;
1963 b. The organization determines that the student is not
1964 eligible for program renewal;
1965 c. The Commissioner of Education suspends or revokes
1966 program participation or use of funds pursuant to subparagraph
1967 (b)1.;
1968 d. The student’s parent has forfeited participation in the
1969 program for failure to comply with subsection (10);
1970 e. The student enrolls in a public school, except that a
1971 student who enters a Department of Juvenile Justice detention
1972 center for a period of no more than 21 days is not considered to
1973 have returned to a public school for that purpose; or
1974 f. The student graduates from high school or attains 21
1975 years of age, whichever occurs first.
1976 2. Reimbursements for program expenditures may continue
1977 until the account balance is expended or the account is closed
1978 pursuant to paragraph (b) For purposes of continuity of
1979 educational choice, a Family Empowerment Scholarship shall
1980 remain in force until the student returns to a public school,
1981 graduates from high school, or reaches the age of 21, whichever
1982 occurs first. A scholarship student who enrolls in a public
1983 school or public school program is considered to have returned
1984 to a public school for the purpose of determining the end of the
1985 scholarship’s term. However, if a student enters a Department of
1986 Juvenile Justice detention center for a period of no more than
1987 21 days, the student is not considered to have returned to a
1988 public school for that purpose.
1989 (b)1. The commissioner shall close a student’s scholarship
1990 account, and any remaining funds, including, but not limited to,
1991 contributions made to the Stanley G. Tate Florida Prepaid
1992 College Program or earnings from or contributions made to the
1993 Florida College Savings Program using program funds pursuant to
1994 paragraph (6)(e), revert to the state after:
1995 a. Denial or revocation of program eligibility by the
1996 commissioner for fraud or abuse, including, but not limited to,
1997 the student or the student’s parent accepting any payment,
1998 refund, or rebate in any manner from a provider of any services
1999 received pursuant to subsection (6); however, a private school
2000 may discount tuition if the private school deems it necessary;
2001 b. Any period of 2 consecutive years after high school
2002 completion or graduation during which the student has not been
2003 enrolled in an eligible postsecondary educational institution or
2004 a program offered by the institution; or
2005 c. The account has been inactive for 2 consecutive fiscal
2006 years Upon reasonable notice to the department and the school
2007 district, the student’s parent may remove the student from the
2008 private school and place the student in a public school in
2009 accordance with this section.
2010 2. The commissioner must notify the parent and the
2011 organization when a Family Empowerment Scholarship account is
2012 closed and program funds revert to the state
2013 (c) Upon reasonable notice to the department, the student’s
2014 parent may move the student from one participating private
2015 school to another participating private school.
2016 (5) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
2017 a Family Empowerment Scholarship while he or she is:
2018 (a) Enrolled in a public school, including, but not limited
2019 to, the Florida School for the Deaf and the Blind, the College
2020 Preparatory Boarding Academy, a developmental research school
2021 authorized under s. 1002.32, or a charter school authorized
2022 under this chapter;
2023 (b) Enrolled in a school operating for the purpose of
2024 providing educational services to youth in a Department of
2025 Juvenile Justice commitment program;
2026 (c) Receiving any other educational scholarship pursuant to
2027 this chapter;
2028 (d) Not having regular and direct contact with his or her
2029 private school teachers pursuant to s. 1002.421(1)(i), unless he
2030 or she is enrolled in a home education program pursuant to s.
2031 1002.41 Participating in a home education program as defined in
2032 s. 1002.01(1);
2033 (e) Participating in a private tutoring program pursuant to
2034 s. 1002.43; or
2035 (e)(f) Participating in a virtual school, correspondence
2036 school, or distance learning program that receives state funding
2037 pursuant to the student’s participation.
2038 (6) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be
2039 used to meet the individual educational needs of an eligible
2040 student and may be spent for the following purposes:
2041 (a) Instructional materials, including school equipment and
2042 supplies, and digital devices and Internet access to access
2043 digital instructional materials.
2044 (b) Curriculum.
2045 (c) Tuition or fees associated with full-time or part-time
2046 enrollment in any of the following:
2047 1. A home education program, an eligible private school, an
2048 eligible postsecondary educational institution, or a program
2049 offered by the postsecondary institution;
2050 2. A private tutoring program authorized under s. 1002.43,
2051 a virtual program offered by a department-approved private
2052 online provider that meets the provider qualifications specified
2053 in s. 1002.45(2)(a), or a program offered by the Florida Virtual
2054 School to a private paying student; or
2055 3. An approved online course offered pursuant to s.
2056 1003.499 or s. 1004.0961 or a private virtual school that meets
2057 the requirements of s. 1002.421.
2058 (d) Fees for nationally standardized, norm-referenced
2059 achievement tests, Advanced Placement examinations, industry
2060 certification examinations, assessments related to postsecondary
2061 education, or other assessments.
2062 (e) Contributions to the Stanley G. Tate Florida Prepaid
2063 College Program pursuant to s. 1009.98 or the Florida College
2064 Savings Program pursuant to s. 1009.981, for the benefit of the
2065 eligible student.
2066 (f) Contracted services provided by a public school or
2067 school district, including classes. A student who receives
2068 services under a contract under this paragraph is not considered
2069 enrolled in a public school for eligibility purposes as
2070 specified in subsection (5).
2071 (g) Tuition and fees for part-time tutoring services
2072 provided by a person who holds a valid Florida educator’s
2073 certificate pursuant to s. 1012.56; a person who holds an
2074 adjunct teaching certificate pursuant to s. 1012.57; a person
2075 who has a bachelor’s degree or a graduate degree in the subject
2076 area in which instruction is given; or a person who has
2077 demonstrated a mastery of subject area knowledge pursuant to s.
2078 1012.56(5) or as approved by the department. As used in this
2079 paragraph, the term “part-time tutoring services” does not
2080 qualify as regular school attendance as defined in s.
2081 1003.01(13)(e).
2082 (h) Fees for summer education programs.
2083 (i) Fees for after-school education programs.
2084 (j) Fees for an annual evaluation of educational progress
2085 by a state-certified teacher under s. 1002.41(1)(f), if this
2086 option is chosen for a home education student.
2087 (k) Transportation expenses that may not exceed $750
2088 annually necessary to meet the student’s educational needs under
2089 this section.
2090
2091 A provider of any services receiving payments pursuant to this
2092 subsection may not share, refund, or rebate any moneys from the
2093 Family Empowerment Scholarship with the parent or participating
2094 student in any manner.
2095 (7)(6) SCHOOL DISTRICT OBLIGATIONS.—
2096 (a) By July 15, 2019, and by April 1 of each year
2097 thereafter, a school district shall inform all households within
2098 the district receiving free or reduced-priced meals under the
2099 National School Lunch Act of their eligibility to apply to the
2100 department for a Family Empowerment Scholarship. The form of
2101 such notice shall be provided by the department, and the school
2102 district shall include the provided form in any normal
2103 correspondence with eligible households. Such notice is limited
2104 to once a year.
2105 (b) Upon receipt of a report of an incident, the school
2106 principal, or his or her designee, shall provide a copy of the
2107 report to the parent and investigate the incident to determine
2108 if the incident must be reported as required by s. 1006.147(4).
2109 Within 24 hours after receipt of the report, the principal or
2110 his or her designee shall provide a copy of the report to the
2111 parent of the alleged offender and to the superintendent. Upon
2112 conclusion of the investigation or within 15 days after the
2113 incident was reported, whichever occurs first, the school
2114 district shall notify the parent of the program and offer the
2115 parent an opportunity to request and receive a Family
2116 Empowerment Scholarship.
2117 (c) The school district in which a participating student
2118 resides must notify the student and his or her parent about the
2119 locations and times to take all statewide assessments under s.
2120 1008.22 if the student chooses to participate in such
2121 assessments. Upon the request of the department, a school
2122 district shall coordinate with the department to provide to a
2123 participating private school the statewide assessments
2124 administered under s. 1008.22 and any related materials for
2125 administering the assessments. For a student who participates in
2126 the Family Empowerment Scholarship Program whose parent requests
2127 that the student take the statewide assessments under s.
2128 1008.22, the district in which the student attends a private
2129 school shall provide locations and times to take all statewide
2130 assessments. A school district is responsible for implementing
2131 test administrations at a participating private school,
2132 including the:
2133 1. Provision of training for private school staff on test
2134 security and assessment administration procedures;
2135 2. Distribution of testing materials to a private school;
2136 3. Retrieval of testing materials from a private school;
2137 4. Provision of the required format for a private school to
2138 submit information to the district for test administration and
2139 enrollment purposes; and
2140 5. Provision of any required assistance, monitoring, or
2141 investigation at a private school.
2142 (d)(c) Each school district must publish information about
2143 the Family Empowerment Scholarship Program on the district’s
2144 website homepage, which,. at a minimum, the published
2145 information must include a website link to the Family
2146 Empowerment Scholarship Program published on the Department of
2147 Education website as well as a telephone number and e-mail that
2148 students and parents may use to contact relevant personnel in
2149 the school district to obtain information about the scholarship.
2150 (8)(7) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department
2151 shall:
2152 (a) Annually verify the eligibility of nonprofit
2153 scholarship-funding organizations that meet the requirements of
2154 paragraph (2)(e).
2155 (b)(a) Publish and update, as necessary, information on the
2156 department website about the scholarship programs under this
2157 chapter Family Empowerment Scholarship Program, including, but
2158 not limited to, student eligibility criteria, parental
2159 responsibilities, and relevant data.
2160 (c)(b) Cross-check prior to each distribution of funds the
2161 list of participating scholarship students with the public
2162 school enrollment lists before each scholarship payment to avoid
2163 duplication.
2164 (d)(c) Maintain and publish a list of nationally norm
2165 referenced tests identified for purposes of satisfying the
2166 testing requirement in subparagraph (9)(c)1. (8)(c)1. The tests
2167 must meet industry standards of quality in accordance with state
2168 board rule.
2169 (e)(d) Notify eligible nonprofit scholarship-funding
2170 organizations of the deadlines for submitting the verified list
2171 of students determined to be eligible for an initial or renewal
2172 scholarship.
2173 (f)(e) Distribute each student’s scholarship funds on a
2174 quarterly basis to the eligible nonprofit scholarship-funding
2175 organization, to be deposited into the student’s account
2176 Establish deadlines for the receipt of initial applications and
2177 renewal notifications in order to implement the priority order
2178 for scholarship awards pursuant to paragraph (3)(d).
2179 (g) Notify an eligible nonprofit scholarship-funding
2180 organization of any of the organization’s or other eligible
2181 nonprofit scholarship-funding organization’s identified students
2182 who are receiving educational scholarships under this chapter.
2183 (h) Issue a project grant award to a state university, to
2184 which participating private schools must report the scores of
2185 participating students on the nationally norm-referenced tests
2186 or the statewide assessments administered by the private school
2187 in grades 3 through 10. The project term is 2 years, and the
2188 amount of the project is up to $250,000 per year. The project
2189 grant award must be reissued in 2-year intervals in accordance
2190 with this paragraph.
2191 1. The state university must annually report to the
2192 Department of Education on the student performance of
2193 participating students:
2194 a. On a statewide basis. The report shall also include, to
2195 the extent possible, a comparison of scholarship students’
2196 performance to the statewide student performance of public
2197 school students with socioeconomic backgrounds similar to those
2198 of students participating in the scholarship program. To
2199 minimize costs and reduce time required for the state
2200 university’s analysis and evaluation, the Department of
2201 Education shall coordinate with the state university to provide
2202 data in order to conduct analyses of matched students from
2203 public school assessment data and calculate control group
2204 student performance using an agreed-upon methodology; and
2205 b. On an individual school basis. For the 2020-2021 school
2206 year, the annual report must include student performance for
2207 each participating private school in which at least 51 percent
2208 of the total enrolled students in the private school
2209 participated in the Florida Tax Credit Scholarship Program or
2210 the Family Empowerment Scholarship Program. Beginning with the
2211 2021-2022 school year, the annual report must include student
2212 performance for each participating private school in which at
2213 least 51 percent of the total enrolled students in the private
2214 school participated in the Family Empowerment Scholarship
2215 Program. The report shall be according to each participating
2216 private school, and for participating students, in which there
2217 are at least 30 participating students who have scores for tests
2218 administered. If the state university determines that the 30
2219 participating-student cell size may be reduced without
2220 disclosing personally identifiable information, as described in
2221 34 C.F.R. s. 99.12, of a participating student, the state
2222 university may reduce the participating-student cell size, but
2223 the cell size may not be reduced to less than 10 participating
2224 students. The department shall provide each private school’s
2225 prior school year student enrollment information to the state
2226 university no later than June 15 of each year, or as requested
2227 by the state university.
2228 2. The sharing and reporting of student performance data
2229 under this paragraph must be in accordance with the requirements
2230 of ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, the Family
2231 Educational Rights and Privacy Act, and the applicable rules and
2232 regulations issued pursuant thereto, and must be for the sole
2233 purpose of creating the annual report required by subparagraph
2234 1. All parties must preserve the confidentiality of such
2235 information as required by law. The annual report may not
2236 disaggregate data to a level that will identify individual
2237 participating schools, except as required under sub-subparagraph
2238 1.b., or disclose the academic level of individual students.
2239 3. The annual report required by subparagraph 1. must be
2240 published by the Department of Education on its website.
2241 (i) Maintain on its website a list of approved providers,
2242 including eligible postsecondary educational institutions,
2243 eligible private schools, and organizations. The department may
2244 identify or provide links to lists of other approved providers.
2245 (j) Require each organization to verify eligible
2246 expenditures before the distribution of funds for any
2247 expenditures made pursuant to paragraphs (6)(a) and (b). Review
2248 of expenditures made for services specified in paragraphs
2249 (6)(c)-(k) may be completed after the purchase is made.
2250 (k) Require quarterly reports by an eligible nonprofit
2251 scholarship-funding organization regarding the overall number of
2252 students participating in the scholarship program, the number of
2253 home education students participating in the scholarship
2254 program, the number of students attending a private school
2255 participating in the scholarship program, the private schools at
2256 which the students are enrolled, and other information the
2257 department deems necessary.
2258 (l) Provide a process to match the direct certification
2259 list with the scholarship application data submitted by any
2260 nonprofit scholarship-funding organization eligible to receive
2261 the 2.5 percent administrative allowance under paragraph
2262 (11)(k).
2263 (m) Contract with an independent entity to provide an
2264 annual evaluation of the program by:
2265 1. Reviewing the school bullying prevention education
2266 program, school climate, and code of student conduct of each
2267 public school from which 10 or more students transferred to
2268 another public school or private school using the Hope
2269 Scholarship or Family Empowerment Scholarship to determine areas
2270 in the school or school district procedures involving reporting,
2271 investigating, and communicating a parent’s and student’s rights
2272 which are in need of improvement. At a minimum, the review must
2273 include:
2274 a. An assessment of the investigation time and quality of
2275 the response of the school and the school district.
2276 b. An assessment of the effectiveness of communication
2277 procedures with the students involved in an incident, the
2278 students’ parents, and the school and school district personnel.
2279 c. An analysis of school incident and discipline data.
2280 d. The challenges and obstacles relating to implementing
2281 recommendations from the review.
2282 2. Reviewing the school bullying prevention education
2283 program, school climate, and code of student conduct of each
2284 public school to which a student transferred if the student was
2285 from a school identified in subparagraph 1. in order to identify
2286 best practices and make recommendations to the public school at
2287 which the incidents occurred.
2288 3. Surveying the parents of participating students to
2289 determine academic, safety, and school climate satisfaction and
2290 to identify any challenges to or obstacles in addressing an
2291 incident or relating to the use of the scholarship.
2292 (n) Investigate any written complaint of a violation of
2293 this section by a parent, a student, a private school, a public
2294 school, a school district, an organization, a provider, or
2295 another appropriate party in accordance with the process
2296 established under s. 1002.421.
2297 (o) Establish and coordinate with the eligible nonprofit
2298 scholarship-funding organizations an FTE reporting process to
2299 provide FTE by county by FEFP program and by matrix level of
2300 services to be used to revise and update the K-12 Education
2301 Scholarship Program Allocation pursuant to s. 1011.687, for
2302 inclusion in the FEFP calculations beginning with the FEFP
2303 calculation following the October student membership survey.
2304 (9)(8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—To be
2305 eligible to participate in the Family Empowerment Scholarship
2306 Program, a private school may be sectarian or nonsectarian and
2307 must:
2308 (a) Comply with all requirements for private schools
2309 participating in state school choice scholarship programs
2310 pursuant to s. 1002.421.
2311 (b) Provide to the organization department all
2312 documentation required for a student’s participation by a date
2313 established by the organization, including the private school’s
2314 and student’s fee schedules, at least 30 days before any
2315 quarterly scholarship payment is made for the student pursuant
2316 to paragraph (11)(f). A student is not eligible to receive a
2317 quarterly scholarship payment if the private school fails to
2318 meet this deadline.
2319 (c)1. Annually administer or make provision for students
2320 participating in the program in grades 3 through 10 to take one
2321 of the nationally norm-referenced tests that are identified by
2322 the department pursuant to paragraph (8)(d) (7)(c) or to take
2323 the statewide assessments pursuant to s. 1008.22. Students with
2324 disabilities for whom standardized testing is not appropriate
2325 are exempt from this requirement. A participating private school
2326 shall report a student’s scores to his or her parent. By August
2327 15 of each year, a participating private school must report the
2328 scores of all participating students to a state university as
2329 described in paragraph (8)(h) s. 1002.395(9)(f).
2330 2. Administer the statewide assessments pursuant to s.
2331 1008.22 if the private school chooses to offer the statewide
2332 assessments. A participating private school may choose to offer
2333 and administer the statewide assessments to all students who
2334 attend the private school in grades 3 through 10 and must submit
2335 a request in writing to the department by March 1 of each year
2336 in order to administer the statewide assessments in the
2337 subsequent school year.
2338
2339 If a private school fails to meet the requirements of this
2340 subsection or s. 1002.421, the commissioner may determine that
2341 the private school is ineligible to participate in the
2342 scholarship program.
2343 (10)(9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
2344 PARTICIPATION.—A parent who applies for a Family Empowerment
2345 Scholarship is exercising his or her parental option to
2346 determine the appropriate placement or the services that best
2347 meet the needs of his or her child place his or her child in a
2348 private school.
2349 (a) To satisfy or maintain program eligibility, including
2350 eligibility to receive and spend program payments, the parent
2351 must sign an agreement with the organization and annually submit
2352 a sworn compliance statement to the organization to:
2353 1. Affirm that the student is enrolled in a program that
2354 meets regular school attendance requirements as provided in s.
2355 1003.01(13)(b)-(e).
2356 2. Affirm that the program funds are used only for
2357 authorized purposes serving the student’s educational needs, as
2358 described in subsection (6).
2359 3. Affirm that the parent is responsible for the education
2360 of his or her student by, as applicable:
2361 a. Requiring the student to take an assessment in
2362 accordance with paragraph (9)(c); or
2363 b. Providing an annual evaluation in accordance with s.
2364 1002.41(1)(f).
2365 4. Affirm that the student remains in good standing with
2366 the provider or school if those options are selected by the
2367 parent The parent must select the private school and apply for
2368 the admission of his or her student.
2369 (b) The parent must request the scholarship at least 60
2370 days before the date of the first scholarship payment.
2371 (c) The parent must inform the applicable school district
2372 when the parent withdraws his or her student from a public
2373 school to attend an eligible private school.
2374 (d) Any student participating in the program must remain in
2375 attendance throughout the school year unless excused by the
2376 school for illness or other good cause.
2377 (c)(e) If Before enrolling in a private school, a student
2378 and his or her parent or guardian must meet with the private
2379 school’s principal or the principal’s designee to review the
2380 school’s academic programs and policies, customized educational
2381 programs, code of student conduct, and attendance policies.
2382 (d)(f) The parent shall ensure that a the student
2383 participating in the scholarship program and who is enrolled in
2384 a private school takes the norm-referenced assessment offered by
2385 the private school. The parent may also choose to have the
2386 student participate in the statewide assessments pursuant to
2387 paragraph (9)(c) (6)(b).
2388 (e)(g) If the parent requests that the student
2389 participating in the program take all statewide assessments
2390 required pursuant to s. 1008.22, the parent is responsible for
2391 transporting the student to the assessment site designated by
2392 the school district.
2393 (h) Upon receipt of a scholarship warrant, the parent to
2394 whom the warrant is issued must restrictively endorse the
2395 warrant to the private school for deposit into the private
2396 school’s account. The parent may not designate any entity or
2397 individual associated with the participating private school as
2398 the parent’s attorney in fact to endorse a scholarship warrant.
2399 A participant who fails to comply with this paragraph forfeits
2400 the scholarship.
2401 (f)(i) The parent must annually renew participation in the
2402 program by the date established and in a format determined by
2403 the organization department pursuant to paragraph (7)(e). A
2404 student whose participation in the program is not renewed may
2405 continue to spend scholarship funds that are in his or her
2406 account from prior years unless the account must be closed
2407 pursuant to paragraph (4)(b).
2408 (g) The parent is responsible for procuring the services
2409 necessary to educate the student. If a parent does not procure
2410 the necessary educational services for the student and the
2411 student’s account has been inactive for 2 consecutive fiscal
2412 years, the student is ineligible and the student’s account must
2413 be closed pursuant to paragraph (4)(b).
2414 (h) The parent is responsible for all eligible expenses in
2415 excess of the Family Empowerment Scholarship.
2416 (i) The parent may not transfer any prepaid college plan or
2417 college savings plan funds contributed pursuant to paragraph
2418 (6)(e) to another beneficiary while the plan contains funds
2419 contributed pursuant to this section.
2420 (j) The parent may not receive a payment, refund, or rebate
2421 from an approved provider of any services under this program.
2422
2423 A participant who fails to comply with this subsection forfeits
2424 the Family Empowerment Scholarship.
2425 (11)(10) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP
2426 FUNDING ORGANIZATIONS.—An eligible nonprofit scholarship-funding
2427 organization:
2428 (a) Must comply with the antidiscrimination provisions of
2429 42 U.S.C. s. 2000d.
2430 (b) Must comply with the following background check
2431 requirements:
2432 1. All owners and operators as defined in subparagraph
2433 (2)(k)1., before employment or engagement to provide services,
2434 are subject to a level 2 background screening as provided under
2435 chapter 435. The fingerprints for the background screening must
2436 be electronically submitted to the Department of Law Enforcement
2437 and may be taken by an authorized law enforcement agency or by
2438 an employee of the eligible nonprofit scholarship-funding
2439 organization or a private company who is trained to take
2440 fingerprints. However, the complete set of fingerprints of an
2441 owner or operator may not be taken by the owner or operator. The
2442 results of the state and national criminal history check must be
2443 provided to the Department of Education for screening under
2444 chapter 435. The cost of the background screening may be borne
2445 by the eligible nonprofit scholarship-funding organization or
2446 the owner or operator.
2447 2. Every 5 years following employment or engagement to
2448 provide services or association with an eligible nonprofit
2449 scholarship-funding organization, each owner or operator must
2450 meet level 2 screening standards as described in s. 435.04, at
2451 which time the nonprofit scholarship-funding organization shall
2452 request the Department of Law Enforcement to forward the
2453 fingerprints to the Federal Bureau of Investigation for level 2
2454 screening. If the fingerprints of an owner or operator are not
2455 retained by the Department of Law Enforcement under subparagraph
2456 3., the owner or operator must electronically file a complete
2457 set of fingerprints with the Department of Law Enforcement. Upon
2458 submission of fingerprints for this purpose, the eligible
2459 nonprofit scholarship-funding organization shall request that
2460 the Department of Law Enforcement forward the fingerprints to
2461 the Federal Bureau of Investigation for level 2 screening, and
2462 the fingerprints must be retained by the Department of Law
2463 Enforcement under subparagraph 3.
2464 3. Fingerprints submitted to the Department of Law
2465 Enforcement as required by this paragraph must be retained by
2466 the Department of Law Enforcement in a manner approved by rule
2467 and entered in the statewide automated biometric identification
2468 system authorized by s. 943.05(2)(b). The fingerprints must
2469 continue to be available for all purposes and uses authorized
2470 for arrest fingerprints entered in the statewide automated
2471 biometric identification system pursuant to s. 943.051.
2472 4. The Department of Law Enforcement shall search all
2473 arrest fingerprints received under s. 943.051 against the
2474 fingerprints retained in the statewide automated biometric
2475 identification system under subparagraph 3. Any arrest record
2476 that is identified with an owner’s or operator’s fingerprints
2477 must be reported to the Department of Education. The Department
2478 of Education shall participate in this search process by paying
2479 an annual fee to the Department of Law Enforcement and by
2480 informing the Department of Law Enforcement of any change in the
2481 employment, engagement, or association status of the owners or
2482 operators whose fingerprints are retained under subparagraph 3.
2483 The Department of Law Enforcement shall adopt a rule setting the
2484 amount of the annual fee to be imposed upon the Department of
2485 Education for performing these services and establishing the
2486 procedures for the retention of owner or operator fingerprints
2487 and the dissemination of search results. The fee may be borne by
2488 the owner or operator of the nonprofit scholarship-funding
2489 organization.
2490 5. A nonprofit scholarship-funding organization whose owner
2491 or operator fails the level 2 background screening is not
2492 eligible to provide scholarships under this section.
2493 6. A nonprofit scholarship-funding organization whose owner
2494 or operator in the last 7 years has filed for personal
2495 bankruptcy or corporate bankruptcy in a corporation of which he
2496 or she owned more than 20 percent is not eligible to provide
2497 scholarships under this section.
2498 7. In addition to the offenses listed in s. 435.04, a
2499 person required to undergo background screening pursuant to this
2500 part or authorizing statutes may not have an arrest awaiting
2501 final disposition for, must not have been found guilty of, or
2502 entered a plea of nolo contendere to, regardless of
2503 adjudication, and must not have been adjudicated delinquent, and
2504 the record must not have been sealed or expunged for, any of the
2505 following offenses or any similar offense of another
2506 jurisdiction:
2507 a. Any authorizing statutes, if the offense was a felony.
2508 b. This chapter, if the offense was a felony.
2509 c. Section 409.920, relating to Medicaid provider fraud.
2510 d. Section 409.9201, relating to Medicaid fraud.
2511 e. Section 741.28, relating to domestic violence.
2512 f. Section 817.034, relating to fraudulent acts through
2513 mail, wire, radio, electromagnetic, photoelectronic, or
2514 photooptical systems.
2515 g. Section 817.234, relating to false and fraudulent
2516 insurance claims.
2517 h. Section 817.505, relating to patient brokering.
2518 i. Section 817.568, relating to criminal use of personal
2519 identification information.
2520 j. Section 817.60, relating to obtaining a credit card
2521 through fraudulent means.
2522 k. Section 817.61, relating to fraudulent use of credit
2523 cards, if the offense was a felony.
2524 l. Section 831.01, relating to forgery.
2525 m. Section 831.02, relating to uttering forged instruments.
2526 n. Section 831.07, relating to forging bank bills, checks,
2527 drafts, or promissory notes.
2528 o. Section 831.09, relating to uttering forged bank bills,
2529 checks, drafts, or promissory notes.
2530 p. Section 831.30, relating to fraud in obtaining medicinal
2531 drugs.
2532 q. Section 831.31, relating to the sale, manufacture,
2533 delivery, or possession with the intent to sell, manufacture, or
2534 deliver any counterfeit controlled substance, if the offense was
2535 a felony.
2536 (c) May not have an owner or operator who owns or operates
2537 an eligible private school that is participating in the
2538 scholarship program.
2539 (d) Shall establish and maintain separate accounts for each
2540 eligible student. For each account, the organization must
2541 maintain a record of accrued interest that is retained in the
2542 student’s account and available only for authorized program
2543 expenditures.
2544 (e) May not restrict or reserve scholarships for use at a
2545 particular private school.
2546 (f) Must provide to the Auditor General and the Department
2547 of Education a report on the results of an annual financial
2548 audit of its accounts and records conducted by an independent
2549 certified public accountant in accordance with auditing
2550 standards generally accepted in the United States, government
2551 auditing standards, and rules promulgated by the Auditor
2552 General. The audit report must include a report on financial
2553 statements presented in accordance with generally accepted
2554 accounting principles. Audit reports must be provided to the
2555 Auditor General and the Department of Education within 180 days
2556 after completion of the eligible nonprofit scholarship-funding
2557 organization’s fiscal year.
2558 (g)1.a. Must use agreed-upon procedures that uniformly
2559 apply to all private schools and determine, at a minimum,
2560 whether the private school has been verified as eligible by the
2561 Department of Education under s. 1002.421; has an adequate
2562 accounting system, system of financial controls, and process for
2563 deposit and classification of scholarship funds; and has
2564 properly expended scholarship funds for education-related
2565 expenses.
2566 b. Must participate in a joint review of the agreed-upon
2567 procedures and guidelines under sub-subparagraph a., by February
2568 of each biennium, if the scholarship-funding organization
2569 provided more than $250,000 in scholarship funds to an eligible
2570 private school under this chapter during the state fiscal year
2571 preceding the biennial review. If the procedures and guidelines
2572 are revised, the revisions must be provided to private schools
2573 and the Commissioner of Education by March 15 of the year in
2574 which the revisions were completed. The revised agreed-upon
2575 procedures take effect the subsequent school year.
2576 c. Must monitor the compliance of a private school with s.
2577 1002.421(1)(q) if the scholarship-funding organization provided
2578 the majority of the scholarship funding to the school. For each
2579 private school subject to s. 1002.421(1)(q), the appropriate
2580 scholarship-funding organization shall annually notify the
2581 Commissioner of Education by October 30 of:
2582 (I) A private school’s failure to submit a report required
2583 under s. 1002.421(1)(q); or
2584 (II) Any material exceptions set forth in the report
2585 required under s. 1002.421(1)(q).
2586 2. Must seek input from the accrediting associations that
2587 are members of the Florida Association of Academic Nonpublic
2588 Schools and the Department of Education when conducting a joint
2589 review of the procedures and guidelines under sub-subparagraph
2590 1.b.
2591 (h) Must establish a date by which the parent of a
2592 participating student must confirm continuing participation in
2593 the program.
2594 (i)(a) Shall verify the household income level of students
2595 pursuant to subparagraph (3)(a)1. and submit the verified list
2596 of students and related documentation to the department.
2597 (j)(b) Shall award initial and renewal scholarships to
2598 eligible students in priority order pursuant to subsection (3)
2599 and notify parents of their receipt of a scholarship paragraph
2600 (3)(d). The eligible nonprofit scholarship-funding organization
2601 shall implement the deadlines established by the department
2602 pursuant to paragraphs (7)(d) and (e).
2603 (k)(c) May, from eligible contributions received pursuant
2604 to s. 1002.395(6)(j)1., use an amount not to exceed 2.5 1
2605 percent of the total amount of all scholarships awarded under
2606 this section for administrative expenses associated with
2607 performing functions under this section, if the organization has
2608 operated as an eligible nonprofit scholarship-funding
2609 organization for at least the preceding 3 fiscal years and did
2610 not have any findings of material weakness or material
2611 noncompliance in its most recent audit performed pursuant to
2612 paragraph (f). Such administrative expense amount is considered
2613 within the 3 percent limit on the total amount an organization
2614 may use to administer scholarships under this chapter.
2615 (l) Must verify qualifying educational expenditures
2616 pursuant to the requirement of paragraph (8)(j) and must request
2617 the return of any funds used for unauthorized purposes.
2618 (m) Must return any remaining program funds to the
2619 department pursuant to paragraph (4)(b).
2620 (n) Must document each scholarship student’s eligibility
2621 pursuant to subsection (3) for a fiscal year before granting a
2622 scholarship for that fiscal year. A student is ineligible for a
2623 scholarship if the student’s account has been inactive for 2
2624 fiscal years and the student’s account has been closed pursuant
2625 to paragraph (4)(b).
2626 (o) Must allow a student who meets the requirements of
2627 subparagraph (3)(a)2. or a dependent child of a parent who is a
2628 member of the United States Armed Forces to apply for a
2629 scholarship at any time.
2630 (p)(d) Must, in a timely manner, submit any information
2631 requested by the department relating to the scholarship under
2632 this section.
2633 (q) Must establish a date by which the parent of a
2634 participating student must confirm continuing participation in
2635 the program.
2636 (r) Must prepare and submit quarterly reports to the
2637 department pursuant to paragraph (8)(k).
2638 (s)(e) Must notify the department about any violation of
2639 this section by a parent or a private school.
2640 (12)(11) SCHOLARSHIP FUNDING AND PAYMENT.—For the purposes
2641 of this subsection, the term “student FTE” refers to how
2642 participating students are calculated for the purposes of the
2643 scholarship program allocation, which is equal to four quarterly
2644 scholarship payments.
2645 (a) The scholarship is established for up to 175,000 18,000
2646 student FTE for students annually beginning in the 2021-2022
2647 2019-2020 school year. A student who received a Florida Tax
2648 Credit Scholarship or a Hope Scholarship in the 2020-2021 school
2649 year and who meets the eligibility requirements in subsection
2650 (3) for the 2021-2022 school year is eligible for a Family
2651 Empowerment Scholarship in the 2021-2022 school year. Beginning
2652 in the 2022-2023 2020-2021 school year, and each year
2653 thereafter, the maximum number of student FTE students
2654 participating in the scholarship program under this section
2655 shall annually increase by 1.0 percent of the state’s total
2656 public school student enrollment.
2657 (b) The scholarship amount provided to a student for any
2658 single school year shall be for tuition and fees for an eligible
2659 private school, not to exceed annual limits, which shall be
2660 determined in accordance with this paragraph. The calculated
2661 scholarship amount for a student participating in the program
2662 must to attend an eligible private school shall be based upon
2663 the grade level and school district in which the student was
2664 assigned as 97.5 95 percent of the funds per unweighted full
2665 time equivalent in the Florida Education Finance Program for a
2666 student in the basic program established pursuant to s.
2667 1011.62(1)(c)1., plus a per-full-time equivalent share of funds
2668 for all categorical programs, as provided in the General
2669 Appropriations Act except for the Exceptional Student Education
2670 Guaranteed Allocation.
2671 (c) As an alternative, a student who is eligible for a
2672 Family Empowerment Scholarship is eligible for a transportation
2673 award limited to $750 annually necessary to meet the student’s
2674 educational needs under this section, if the student enrolls in
2675 a Florida public school that is outside the school district in
2676 which the student resides or is enrolled in a lab school as
2677 defined in s. 1002.32. These students do not count against the
2678 175,000 student FTE cap established in paragraph (a) The amount
2679 of the Family Empowerment Scholarship shall be the calculated
2680 amount or the amount of the private school’s tuition and fees,
2681 whichever is less. The amount of any assessment fee required by
2682 the participating private school may be paid from the total
2683 amount of the scholarship.
2684 (d) At the time of each Florida Education Finance Program
2685 student membership survey, the scholarship-funding organization
2686 shall report to the department student enrollment, student FTE,
2687 and total award amounts by county, delineated by the FEFP
2688 program, and grade for The school district shall report all
2689 students who are participating in attending a private school
2690 under this program. The students attending private schools on
2691 Family Empowerment Scholarships shall be reported separately
2692 from other students reported for purposes of the Florida
2693 Education Finance Program.
2694 (e) Upon Following notification from the organization on
2695 July 1, September 1, December 1, and or February 1 that an
2696 application has been approved for the program of the number of
2697 program participants, the department shall verify that the
2698 student is not prohibited from receiving a scholarship pursuant
2699 to subsection (5). The organization must provide the department
2700 with the documentation necessary to verify the student’s
2701 participation transfer, from general revenue funds only, the
2702 amount calculated pursuant to paragraph (b) to a separate
2703 account for the scholarship program for quarterly disbursement
2704 to parents of participating students. For a student exiting a
2705 Department of Juvenile Justice commitment program who chooses to
2706 participate in the scholarship program, the amount of the Family
2707 Empowerment Scholarship calculated pursuant to paragraph (b)
2708 must be transferred from the school district in which the
2709 student last attended a public school before commitment to the
2710 Department of Juvenile Justice. When a student enters the
2711 scholarship program, the department must receive all
2712 documentation required for the student’s participation,
2713 including the private school’s and the student’s fee schedules,
2714 at least 30 days before the first quarterly scholarship payment
2715 is made for the student.
2716 (f) Upon verification, the department shall release the
2717 student’s scholarship funds to the organization, to be deposited
2718 into the student’s account notification by the department that
2719 it has received the documentation required under paragraph (e),
2720 the Chief Financial Officer shall make scholarship payments in
2721 four equal amounts no later than September 1, November 1,
2722 February 1, and April 1 of each school year in which the
2723 scholarship is in force. The initial payment shall be made after
2724 department verification of admission acceptance, and subsequent
2725 payments shall be made upon verification of continued enrollment
2726 and attendance at the private school. Payment must be by
2727 individual warrant made payable to the student’s parent and
2728 mailed by the department to the private school of the parent’s
2729 choice, and the parent shall restrictively endorse the warrant
2730 to the private school for deposit into the account of the
2731 private school.
2732 (g) Accrued interest in the student’s account is in
2733 addition to, and not part of, the awarded funds. Program funds
2734 include both the awarded funds and accrued interest Subsequent
2735 to each scholarship payment, the department shall request from
2736 the Department of Financial Services a sample of endorsed
2737 warrants to review and confirm compliance with endorsement
2738 requirements.
2739 (h) The organization may develop a system for payment of
2740 benefits by funds transfer, including, but not limited to, debit
2741 cards, electronic payment cards, or any other means of payment
2742 that the department deems to be commercially viable or cost
2743 effective. A student’s scholarship award may not be reduced for
2744 debit card or electronic payment fees. Commodities or services
2745 related to the development of such a system must be procured by
2746 competitive solicitation unless they are purchased from a state
2747 term contract pursuant to s. 287.056.
2748 (i) Moneys received pursuant to this section do not
2749 constitute taxable income to the qualified student or parent of
2750 the qualified student.
2751 (13) OBLIGATIONS OF THE AUDITOR GENERAL.—
2752 (a) The Auditor General shall review all audit reports
2753 submitted pursuant to subsection (11). The Auditor General shall
2754 request any significant items that were omitted in violation of
2755 a rule adopted by the Auditor General. The organization shall
2756 provide such items within 45 days after the date of the request.
2757 If the organization does not comply with the Auditor General’s
2758 request, the Auditor General shall notify the Legislative
2759 Auditing Committee.
2760 (b) At least once every 3 years, the Auditor General shall
2761 conduct an operational audit of accounts and records of each
2762 organization that participates in the program. As part of this
2763 audit, the Auditor General, at a minimum, must verify the total
2764 number of students served and the eligibility of reimbursements
2765 made by the organization and transmit that information to the
2766 department. The Auditor General must provide the commissioner
2767 with a copy of each annual operational audit performed pursuant
2768 to this subsection within 10 days after the audit is finalized.
2769 (c) The Auditor General shall notify the department of any
2770 organization that fails to comply with a request for
2771 information.
2772 (14) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
2773 APPLICATION.—In order to participate in the scholarship program
2774 created under this section, a charitable organization that seeks
2775 to be a nonprofit scholarship-funding organization shall submit
2776 an application for initial approval or renewal to the Office of
2777 Independent Education and Parental Choice no later than
2778 September 1 of each year before the school year for which the
2779 organization intends to offer scholarships.
2780 (a) An application for initial approval must include:
2781 1. A copy of the organization’s incorporation documents and
2782 registration with the Division of Corporations of the Department
2783 of State.
2784 2. A copy of the organization’s Internal Revenue Service
2785 determination letter as an s. 501(c)(3) not-for-profit
2786 organization.
2787 3. A description of the organization’s financial plan that
2788 demonstrates sufficient funds to operate throughout the school
2789 year.
2790 4. A description of the geographic region that the
2791 organization intends to serve and an analysis of the demand and
2792 unmet need for eligible students in that area.
2793 5. The organization’s organizational chart.
2794 6. A description of the criteria and methodology that the
2795 organization will use to evaluate scholarship eligibility.
2796 7. A description of the application process, including
2797 deadlines and any associated fees.
2798 8. A description of the deadlines for attendance
2799 verification and scholarship payments.
2800 9. A copy of the organization’s policies on conflict of
2801 interest and whistleblowers.
2802 10. A copy of a surety bond or letter of credit to secure
2803 the faithful performance of the obligations of the eligible
2804 nonprofit scholarship-funding organization in accordance with
2805 this section in an amount equal to 25 percent of the scholarship
2806 funds anticipated for each school year or $100,000, whichever is
2807 greater. The surety bond or letter of credit must specify that
2808 any claim against the bond or letter of credit may be made only
2809 by an eligible nonprofit scholarship-funding organization to
2810 provide scholarships to and on behalf of students who would have
2811 had scholarships funded if it were not for the diversion of
2812 funds giving rise to the claim against the bond or letter of
2813 credit.
2814 (b) In addition to the information required by
2815 subparagraphs (a)1.-10., an application for renewal must
2816 include:
2817 1. A single surety bond or letter of credit to secure the
2818 faithful performance of the obligations of the eligible
2819 nonprofit scholarship-funding organization in accordance with
2820 this chapter equal to the amount of undisbursed funds held by
2821 the organization based on the annual report submitted pursuant
2822 to paragraph (11)(f). The amount of the surety bond or letter of
2823 credit must be at least $100,000, but not more than $25 million.
2824 The surety bond or letter of credit must specify that any claim
2825 against the bond or letter of credit may be made only by an
2826 eligible nonprofit scholarship-funding organization to provide
2827 scholarships to and on behalf of students who would have had
2828 scholarships funded if it were not for the diversion of funds
2829 giving rise to the claim against the bond or letter of credit.
2830 2. The organization’s completed Internal Revenue Service
2831 Form 990 submitted no later than November 30 of the year before
2832 the school year that the organization intends to offer the
2833 scholarships, notwithstanding the September 1 application
2834 deadline.
2835 3. A copy of the statutorily required audit to the
2836 Department of Education and Auditor General.
2837 4. An annual report that includes:
2838 a. The number of students who completed applications, by
2839 county and by grade.
2840 b. The number of students who were approved for
2841 scholarships, by county and by grade.
2842 c. The number of students who received funding for
2843 scholarships within each funding category, by county and by
2844 grade.
2845 d. The amount of funds received, the amount of funds
2846 distributed in scholarships, and an accounting of remaining
2847 funds and the obligation of those funds.
2848 e. A detailed accounting of how the organization spent the
2849 administrative funds allowable under paragraph (11)(k).
2850 (c) In consultation with the Chief Financial Officer, the
2851 Office of Independent Education and Parental Choice shall review
2852 the application. The Department of Education shall notify the
2853 organization in writing of any deficiencies within 30 days after
2854 receipt of the application and allow the organization 30 days to
2855 correct any deficiencies.
2856 (d) Within 30 days after receipt of the finalized
2857 application by the Office of Independent Education and Parental
2858 Choice, the Commissioner of Education shall recommend approval
2859 or disapproval of the application to the State Board of
2860 Education. The State Board of Education shall consider the
2861 application and recommendation at the next scheduled meeting,
2862 adhering to appropriate meeting notice requirements. If the
2863 State Board of Education disapproves the organization’s
2864 application, it shall provide the organization with a written
2865 explanation of that determination. The State Board of
2866 Education’s action is not subject to chapter 120.
2867 (e) If the State Board of Education disapproves the renewal
2868 of a nonprofit scholarship-funding organization, the
2869 organization must notify the affected eligible students and
2870 parents of the decision within 15 days after disapproval. An
2871 eligible student affected by the disapproval of an
2872 organization’s participation remains eligible under this section
2873 until the end of the school year in which the organization was
2874 disapproved. The student must apply and be accepted by another
2875 eligible nonprofit scholarship-funding organization for the
2876 upcoming school year. The student must be given priority in
2877 accordance with paragraph (3)(d).
2878 (f) All remaining eligible student accounts with funds held
2879 by a nonprofit scholarship-funding organization that is
2880 disapproved for participation must be transferred to the
2881 student’s account established at the eligible nonprofit
2882 scholarship-funding organization accepting the student. All
2883 transferred funds must be deposited by each eligible nonprofit
2884 scholarship-funding organization receiving such funds into the
2885 student’s scholarship account. All other remaining funds must be
2886 transferred to the department. All transferred amounts received
2887 by any eligible nonprofit scholarship-funding organization must
2888 be separately disclosed in the annual financial audit required
2889 under subsection (11).
2890 (g) A nonprofit scholarship-funding organization is a
2891 renewing organization if it was approved by the State Board of
2892 Education for the 2021-2022 fiscal year or after and maintains
2893 continuous approval and participation in the program. An
2894 organization that chooses not to participate for 1 year or more
2895 or is disapproved to participate for 1 year or more must submit
2896 an application for initial approval in order to participate in
2897 the program again.
2898 (h) The State Board of Education shall adopt rules
2899 providing guidelines for receiving, reviewing, and approving
2900 applications for new and renewing nonprofit scholarship-funding
2901 organizations. The rules must include a process for compiling
2902 input and recommendations from the Chief Financial Officer and
2903 the Department of Education. The rules must also require that
2904 the nonprofit scholarship-funding organization make a brief
2905 presentation to assist the State Board of Education in its
2906 decision.
2907 (i) A state university or an independent college or
2908 university that is eligible to participate in the William L.
2909 Boyd, IV, Effective Access to Student Education Grant Program,
2910 is located and chartered in this state, is not for profit, and
2911 is accredited by the Commission on Colleges of the Southern
2912 Association of Colleges and Schools is exempt from the initial
2913 or renewal application process, but must file a registration
2914 notice with the Department of Education to be an eligible
2915 nonprofit scholarship-funding organization. The State Board of
2916 Education shall adopt rules that identify the procedure for
2917 filing the registration notice with the department. The rules
2918 must identify appropriate reporting requirements for fiscal,
2919 programmatic, and performance accountability purposes consistent
2920 with this section, but may not exceed the requirements for
2921 eligible nonprofit scholarship-funding organizations for
2922 charitable organizations.
2923 (15) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.—
2924 (a) The Commissioner of Education:
2925 1. May suspend or revoke program participation or use of
2926 program funds by the student or participation or eligibility of
2927 an organization, eligible postsecondary educational institution,
2928 approved provider, or other party for a violation of this
2929 section.
2930 2. May determine the length of, and conditions for lifting,
2931 a suspension or revocation specified in this subsection.
2932 3. May recover unexpended program funds or withhold payment
2933 of an equal amount of program funds to recover program funds
2934 that were not authorized for use.
2935 4. Shall deny or terminate program participation upon a
2936 parent’s forfeiture of a Family Empowerment Scholarship pursuant
2937 to subsection (10).
2938 (b) In determining whether to suspend or revoke
2939 participation or lift a suspension or revocation in accordance
2940 with this subsection, the commissioner may consider factors that
2941 include, but are not limited to, acts or omissions that led to a
2942 previous suspension or revocation of participation in a state or
2943 federal program or an education scholarship program; failure to
2944 reimburse the organization for funds improperly received or
2945 retained; failure to reimburse government funds improperly
2946 received or retained; imposition of a prior criminal sanction
2947 related to the person or entity or its officers or employees;
2948 imposition of a civil fine or administrative fine, license
2949 revocation or suspension, or program eligibility suspension,
2950 termination, or revocation related to a person’s or entity’s
2951 management or operation; or other types of criminal proceedings
2952 in which the person or entity or its officers or employees were
2953 found guilty of, regardless of adjudication, or entered a plea
2954 of nolo contendere or guilty to, any offense involving fraud,
2955 deceit, dishonesty, or moral turpitude.
2956 (16)(12) LIABILITY.—No liability shall arise on the part of
2957 the state based on the award or use of a Family Empowerment
2958 Scholarship.
2959 (17)(13) SCOPE OF AUTHORITY.—The inclusion of eligible
2960 private schools and private providers within the options
2961 available to Florida public school students does not expand the
2962 regulatory authority of the state, its officers, or any school
2963 district to impose any additional regulation of private schools
2964 beyond those reasonably necessary to enforce requirements
2965 expressly set forth in this section.
2966 (18)(14) RULES.—The State Board of Education shall adopt
2967 rules pursuant to ss. 120.536(1) and 120.54 to administer this
2968 section. The state board rules must include a requirement that
2969 the department work collaboratively with an approved
2970 scholarship-funding organization to expedite the process for the
2971 verification and reporting obligations specified under
2972 subsection (11) (10).
2973 (15) IMPLEMENTATION SCHEDULE FOR THE 2019-2020 SCHOOL
2974 YEAR.—Notwithstanding the provisions of this section related to
2975 notification requirements and eligibility timelines, for the
2976 2019-2020 school year:
2977 (a) A student is eligible for a Family Empowerment
2978 Scholarship under this section if the student’s parent has
2979 obtained acceptance of the student’s admission to a private
2980 school that is eligible for the program under subsection (8),
2981 and the parent has requested a scholarship from the Department
2982 of Education no later than August 15, 2019. The request must be
2983 communicated directly to the department in a manner that creates
2984 a written or electronic record of the request and the date of
2985 receipt of the request.
2986 (b) The department shall expedite the publication of
2987 information relevant to the Family Empowerment Scholarship
2988 Program on the department’s website, including, but not limited
2989 to, the eligibility criteria for students to qualify for the
2990 scholarship under this section and how parents may request the
2991 scholarship. The department must immediately notify the school
2992 district of the parent’s intent upon receipt of the parent’s
2993 request.
2994 (c) Upon notification by the department that it has
2995 received the documentation required under paragraph (10)(a), the
2996 Chief Financial Officer shall make the first quarter payment of
2997 scholarships no later than October 1, 2019.
2998
2999 This subsection shall expire June 30, 2020.
3000 Section 20. Section 1002.395, Florida Statutes, is amended
3001 to read:
3002 1002.395 Florida K-12 Education Tax Credit Scholarship
3003 Program.—
3004 (1) FINDINGS AND PURPOSE.—
3005 (a) The Legislature finds that:
3006 1. It has the inherent power to determine subjects of
3007 taxation for general or particular public purposes.
3008 2. Expanding educational opportunities and improving the
3009 quality of educational services within the state are valid
3010 public purposes that the Legislature may promote using its
3011 sovereign power to determine subjects of taxation and exemptions
3012 from taxation.
3013 3. Ensuring that all parents, regardless of means, may
3014 exercise and enjoy their basic right to educate their children
3015 as they see fit is a valid public purpose that the Legislature
3016 may promote using its sovereign power to determine subjects of
3017 taxation and exemptions from taxation.
3018 4. Expanding educational opportunities and the healthy
3019 competition they promote are critical to improving the quality
3020 of education in the state and to ensuring that all children
3021 receive the high-quality education to which they are entitled.
3022 (b) The purpose of this section is to:
3023 1. Enable taxpayers to designate portions of certain tax
3024 payments as make private, voluntary contributions for K-12
3025 education to nonprofit scholarship-funding organizations in
3026 order to promote the general welfare.
3027 2. Provide taxpayers who wish to help parents with limited
3028 resources exercise their basic right to educate their children
3029 as they see fit with a means to do so.
3030 3. Promote the general welfare by expanding educational
3031 opportunities for children of families that have limited
3032 financial resources.
3033 4. Enable children in this state to achieve a greater level
3034 of excellence in their education.
3035 3.5. Improve the quality of education in this state, both
3036 by expanding educational opportunities for children and by
3037 creating incentives for schools to achieve excellence.
3038 (c) The purpose of this section is not to prescribe the
3039 standards or curriculum for private schools. A private school
3040 retains the authority to determine its own standards and
3041 curriculum.
3042 (2) DEFINITIONS.—As used in this section, the term:
3043 (a) “Annual tax credit amount” means, for any state fiscal
3044 year, the sum of the amount of tax credits approved under
3045 paragraph (5)(b), including tax credits to be taken under s.
3046 220.1875 or s. 624.51055, which are approved for a taxpayer
3047 whose taxable year begins on or after January 1 of the calendar
3048 year preceding the start of the applicable state fiscal year.
3049 (b) “Department” means the Department of Revenue.
3050 (c) “Direct certification list” means the certified list of
3051 children who qualify for the food assistance program, the
3052 Temporary Assistance to Needy Families Program, or the Food
3053 Distribution Program on Indian Reservations provided to the
3054 Department of Education by the Department of Children and
3055 Families.
3056 (b)(d) “Division” means the Division of Alcoholic Beverages
3057 and Tobacco of the Department of Business and Professional
3058 Regulation.
3059 (c)(e) “Eligible contribution” means the taxes, or a
3060 portion thereof, remitted by the taxpayer to the department or
3061 the division which the taxpayer elects to designate for K-12
3062 education a monetary contribution from a taxpayer, subject to
3063 the restrictions provided in this section, to an eligible
3064 nonprofit scholarship-funding organization. The taxpayer making
3065 the contribution may not designate a specific child as the
3066 beneficiary of the contribution. Once made, such election is
3067 irrevocable.
3068 (f) “Eligible nonprofit scholarship-funding organization”
3069 means a state university; or an independent college or
3070 university that is eligible to participate in the William L.
3071 Boyd, IV, Effective Access to Student Education Grant Program,
3072 located and chartered in this state, is not for profit, and is
3073 accredited by the Commission on Colleges of the Southern
3074 Association of Colleges and Schools; or is a charitable
3075 organization that:
3076 1. Is exempt from federal income tax pursuant to s.
3077 501(c)(3) of the Internal Revenue Code;
3078 2. Is a Florida entity formed under chapter 605, chapter
3079 607, or chapter 617 and whose principal office is located in the
3080 state; and
3081 3. Complies with subsections (6) and (15).
3082 (g) “Eligible private school” means a private school, as
3083 defined in s. 1002.01(2), located in Florida which offers an
3084 education to students in any grades K-12 and that meets the
3085 requirements in subsection (8).
3086 (h) “Household income” has the same meaning as the term
3087 “income” as defined in the Income Eligibility Guidelines for
3088 free and reduced price meals under the National School Lunch
3089 Program in 7 C.F.R. part 210 as published in the Federal
3090 Register by the United States Department of Agriculture.
3091 (i) “Owner or operator” includes:
3092 1. An owner, president, officer, or director of an eligible
3093 nonprofit scholarship-funding organization or a person with
3094 equivalent decisionmaking authority over an eligible nonprofit
3095 scholarship-funding organization.
3096 2. An owner, operator, superintendent, or principal of an
3097 eligible private school or a person with equivalent
3098 decisionmaking authority over an eligible private school.
3099 (j) “Tax credit cap amount” means the maximum annual tax
3100 credit amount that the department may approve for a state fiscal
3101 year.
3102 (k) “Unweighted FTE funding amount” means the statewide
3103 average total funds per unweighted full-time equivalent funding
3104 amount that is incorporated by reference in the General
3105 Appropriations Act, or any subsequent special appropriations
3106 act, for the applicable state fiscal year.
3107 (3) PROGRAM; INITIAL SCHOLARSHIP ELIGIBILITY.—
3108 (a) The Florida Tax Credit Scholarship Program is
3109 established.
3110 (b) A student is eligible for a Florida tax credit
3111 scholarship under this section if the student meets one or more
3112 of the following criteria:
3113 1. The student is on the direct certification list or the
3114 student’s household income level does not exceed 260 percent of
3115 the federal poverty level; or
3116 2. The student is currently placed, or during the previous
3117 state fiscal year was placed, in foster care or in out-of-home
3118 care as defined in s. 39.01.
3119
3120 Priority must be given to a student whose household income level
3121 does not exceed 185 percent of the federal poverty level or who
3122 is in foster care or out-of-home care. A student who initially
3123 receives a scholarship based on eligibility under this paragraph
3124 remains eligible to participate until he or she graduates from
3125 high school or attains the age of 21 years, whichever occurs
3126 first, regardless of the student’s household income level. A
3127 sibling of a student who is participating in the scholarship
3128 program under this subsection is eligible for a scholarship if
3129 the student resides in the same household as the sibling.
3130 (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for
3131 a scholarship while he or she is:
3132 (a) Enrolled in a school operating for the purpose of
3133 providing educational services to youth in Department of
3134 Juvenile Justice commitment programs;
3135 (b) Receiving a scholarship from another eligible nonprofit
3136 scholarship-funding organization under this section;
3137 (c) Receiving an educational scholarship pursuant to
3138 chapter 1002;
3139 (d) Participating in a home education program as defined in
3140 s. 1002.01(1);
3141 (e) Participating in a private tutoring program pursuant to
3142 s. 1002.43;
3143 (f) Participating in a virtual school, correspondence
3144 school, or distance learning program that receives state funding
3145 pursuant to the student’s participation unless the participation
3146 is limited to no more than two courses per school year; or
3147 (g) Enrolled in the Florida School for the Deaf and the
3148 Blind.
3149 (5) K-12 EDUCATION SCHOLARSHIP FUNDING TAX CREDITS;
3150 LIMITATIONS.—
3151 (a)1. The tax credit cap amount is $229 million in the
3152 2012-2013 state fiscal year.
3153 2. In the 2013-2014 state fiscal year and each state fiscal
3154 year thereafter, the tax credit cap amount is the tax credit cap
3155 amount in the prior state fiscal year. However, in any state
3156 fiscal year when the annual tax credit amount for the prior
3157 state fiscal year is equal to or greater than 90 percent of the
3158 tax credit cap amount applicable to that state fiscal year, the
3159 tax credit cap amount shall increase by 25 percent. The
3160 Department of Education and Department of Revenue shall publish
3161 on their websites information identifying the tax credit cap
3162 amount when it is increased pursuant to this subparagraph.
3163 (a)(b) A taxpayer may elect to make eligible contributions
3164 submit an application to the department or the division for a
3165 tax credit or credits under one or more of s. 211.0251, s.
3166 212.1831, s. 212.1832, s. 220.1875, s. 561.1211, or s.
3167 624.51055. For elections related to taxes imposed under chapter
3168 211, chapter 212, or chapter 561, the taxpayer shall make the
3169 election on a return filed with the department or the division.
3170 For elections related to taxes imposed under chapter 220 or
3171 chapter 624, the taxpayer shall make the election when making
3172 the estimated payment.
3173 (b) The taxpayer shall specify the amount of the eligible
3174 contribution, which amount may not exceed:
3175 1. For elections under s. 211.0251, 50 percent of the tax
3176 due on the return on which the election is made.
3177 2. For elections under s. 212.1831, 100 percent of the tax
3178 due on the return on which the election is made.
3179 3. For elections under s. 212.1832, each eligible
3180 contribution is limited to a single designation of $105 per
3181 motor vehicle made at the time of purchase of a motor vehicle or
3182 a single designation of $105 per motor vehicle made at the time
3183 registration of a motor vehicle that was not purchased from a
3184 dealer, except that a contribution may not exceed the state tax
3185 imposed under chapter 212 which would otherwise be collected
3186 from the purchaser by a dealer, designated agent, or private tag
3187 agent.
3188 4. For elections under s. 220.1875, 25 percent of the final
3189 tax liability shown on the taxpayer’s Florida Corporate
3190 Income/Franchise Tax Return for the taxable year immediately
3191 preceding the most recent completed taxable year. This
3192 limitation applies to each estimated payment made. However, a
3193 taxpayer may not designate an eligible contribution on more than
3194 4 estimated payments in any taxable year.
3195 5. For elections under s. 561.1211, 90 percent of the tax
3196 due on the return on which the election is made.
3197 6. For elections under s. 624.51055, 33 percent of the tax
3198 due for the prior taxable year under s. 624.509(1) after
3199 deducting from such tax the prior year’s deductions for
3200 assessments made pursuant to s. 440.51; credits for taxes paid
3201 under ss. 175.101 and 185.08; credits for income taxes paid
3202 under chapter 220; and the credit allowed under s. 624.509(5),
3203 as such credit is limited by s. 624.509(6). This limitation
3204 applies to each installment payment made. However, a taxpayer
3205 may not designate an eligible contribution on more than 3
3206 installment payments in any taxable year.
3207 1. The taxpayer shall specify in the application each tax
3208 for which the taxpayer requests a credit and the applicable
3209 taxable year for a credit under s. 220.1875 or s. 624.51055 or
3210 the applicable state fiscal year for a credit under s. 211.0251,
3211 s. 212.1831, or s. 561.1211. For purposes of s. 220.1875, a
3212 taxpayer may apply for a credit to be used for a prior taxable
3213 year before the date the taxpayer is required to file a return
3214 for that year pursuant to s. 220.222. For purposes of s.
3215 624.51055, a taxpayer may apply for a credit to be used for a
3216 prior taxable year before the date the taxpayer is required to
3217 file a return for that prior taxable year pursuant to ss.
3218 624.509 and 624.5092. The department shall approve tax credits
3219 on a first-come, first-served basis and must obtain the
3220 division’s approval before approving a tax credit under s.
3221 561.1211.
3222 2. Within 10 days after approving or denying an
3223 application, the department shall provide a copy of its approval
3224 or denial letter to the eligible nonprofit scholarship-funding
3225 organization specified by the taxpayer in the application.
3226 (c) If a tax credit approved under paragraph (b) is not
3227 fully used within the specified state fiscal year for credits
3228 under s. 211.0251, s. 212.1831, or s. 561.1211, or against taxes
3229 due for the specified taxable year for credits under s.
3230 220.1875, or s. 624.51055 is not fully used because of
3231 insufficient tax liability on the part of the taxpayer, the
3232 unused amount shall be carried forward for a period not to
3233 exceed 10 years. For purposes of s. 220.1875, a credit carried
3234 forward may be used in a subsequent year after applying the
3235 other credits and unused carryovers in the order provided in s.
3236 220.02(8).
3237 (d) Subsequent to the limitations in s. 215.26(2), the
3238 unused amount of a tax credit, or any portion thereof, which is
3239 carried forward as provided in paragraph (c) may be refunded to
3240 the taxpayer upon written request, or as otherwise directed by
3241 the department. Refunded amounts are no longer designations for
3242 K-12 funding A taxpayer may not convey, assign, or transfer an
3243 approved tax credit or a carryforward tax credit to another
3244 entity unless all of the assets of the taxpayer are conveyed,
3245 assigned, or transferred in the same transaction. The department
3246 may offset incoming contributions designated for K-12 education
3247 with requests for refunds. Funds from the Florida K-12 Education
3248 Tax Credit Program Trust Fund may be used to pay refunds
3249 However, a tax credit under s. 211.0251, s. 212.1831, s.
3250 220.1875, s. 561.1211, or s. 624.51055 may be conveyed,
3251 transferred, or assigned between members of an affiliated group
3252 of corporations if the type of tax credit under s. 211.0251, s.
3253 212.1831, s. 220.1875, s. 561.1211, or s. 624.51055 remains the
3254 same. A taxpayer shall notify the department of its intent to
3255 convey, transfer, or assign a tax credit to another member
3256 within an affiliated group of corporations. The amount conveyed,
3257 transferred, or assigned is available to another member of the
3258 affiliated group of corporations upon approval by the
3259 department. The department shall obtain the division’s approval
3260 before approving a conveyance, transfer, or assignment of a tax
3261 credit under s. 561.1211.
3262 (e) For elections made between July 1, 2021, and December
3263 31, 2021, for tax credits under ss. 211.0251, 212.1831,
3264 220.1875, and 624.51055, an eligible contribution must be
3265 remitted by electronically submitting a separate designation or
3266 contribution payment to the department. The department shall
3267 provide the taxpayer with a receipt for the contribution. This
3268 paragraph expires July 1, 2022 Within any state fiscal year, a
3269 taxpayer may rescind all or part of a tax credit approved under
3270 paragraph (b). The amount rescinded shall become available for
3271 that state fiscal year to another eligible taxpayer as approved
3272 by the department if the taxpayer receives notice from the
3273 department that the rescindment has been accepted by the
3274 department. The department must obtain the division’s approval
3275 prior to accepting the rescindment of a tax credit under s.
3276 561.1211. Any amount rescinded under this paragraph shall become
3277 available to an eligible taxpayer on a first-come, first-served
3278 basis based on tax credit applications received after the date
3279 the rescindment is accepted by the department.
3280 (f) Within 10 days after approving or denying the
3281 conveyance, transfer, or assignment of a tax credit under
3282 paragraph (d), or the rescindment of a tax credit under
3283 paragraph (e), the department shall provide a copy of its
3284 approval or denial letter to the eligible nonprofit scholarship
3285 funding organization specified by the taxpayer. The department
3286 shall also include the eligible nonprofit scholarship-funding
3287 organization specified by the taxpayer on all letters or
3288 correspondence of acknowledgment for tax credits under s.
3289 212.1831.
3290 (g) For purposes of calculating the underpayment of
3291 estimated corporate income taxes pursuant to s. 220.34 and tax
3292 installment payments for taxes on insurance premiums or
3293 assessments under s. 624.5092, the final amount due is the
3294 amount after credits earned under s. 220.1875 or s. 624.51055
3295 for contributions to eligible nonprofit scholarship-funding
3296 organizations are deducted.
3297 1. For purposes of determining if a penalty or interest
3298 shall be imposed for underpayment of estimated corporate income
3299 tax pursuant to s. 220.34(2)(d)1., a taxpayer may, after earning
3300 a credit under s. 220.1875, reduce any estimated payment in that
3301 taxable year by the amount of the credit. This subparagraph
3302 applies to contributions made on or after July 1, 2014.
3303 2. For purposes of determining if a penalty under s.
3304 624.5092 shall be imposed, an insurer, after earning a credit
3305 under s. 624.51055 for a taxable year, may reduce any
3306 installment payment for such taxable year of 27 percent of the
3307 amount of the net tax due as reported on the return for the
3308 preceding year under s. 624.5092(2)(b) by the amount of the
3309 credit. This subparagraph applies to contributions made on or
3310 after July 1, 2014.
3311 (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
3312 ORGANIZATIONS.—An eligible nonprofit scholarship-funding
3313 organization:
3314 (a) Must comply with the antidiscrimination provisions of
3315 42 U.S.C. s. 2000d.
3316 (b) Must comply with the following background check
3317 requirements:
3318 1. All owners and operators as defined in subparagraph
3319 (2)(i)1. are, before employment or engagement to provide
3320 services, subject to level 2 background screening as provided
3321 under chapter 435. The fingerprints for the background screening
3322 must be electronically submitted to the Department of Law
3323 Enforcement and can be taken by an authorized law enforcement
3324 agency or by an employee of the eligible nonprofit scholarship
3325 funding organization or a private company who is trained to take
3326 fingerprints. However, the complete set of fingerprints of an
3327 owner or operator may not be taken by the owner or operator. The
3328 results of the state and national criminal history check shall
3329 be provided to the Department of Education for screening under
3330 chapter 435. The cost of the background screening may be borne
3331 by the eligible nonprofit scholarship-funding organization or
3332 the owner or operator.
3333 2. Every 5 years following employment or engagement to
3334 provide services or association with an eligible nonprofit
3335 scholarship-funding organization, each owner or operator must
3336 meet level 2 screening standards as described in s. 435.04, at
3337 which time the nonprofit scholarship-funding organization shall
3338 request the Department of Law Enforcement to forward the
3339 fingerprints to the Federal Bureau of Investigation for level 2
3340 screening. If the fingerprints of an owner or operator are not
3341 retained by the Department of Law Enforcement under subparagraph
3342 3., the owner or operator must electronically file a complete
3343 set of fingerprints with the Department of Law Enforcement. Upon
3344 submission of fingerprints for this purpose, the eligible
3345 nonprofit scholarship-funding organization shall request that
3346 the Department of Law Enforcement forward the fingerprints to
3347 the Federal Bureau of Investigation for level 2 screening, and
3348 the fingerprints shall be retained by the Department of Law
3349 Enforcement under subparagraph 3.
3350 3. Fingerprints submitted to the Department of Law
3351 Enforcement as required by this paragraph must be retained by
3352 the Department of Law Enforcement in a manner approved by rule
3353 and entered in the statewide automated biometric identification
3354 system authorized by s. 943.05(2)(b). The fingerprints must
3355 thereafter be available for all purposes and uses authorized for
3356 arrest fingerprints entered in the statewide automated biometric
3357 identification system pursuant to s. 943.051.
3358 4. The Department of Law Enforcement shall search all
3359 arrest fingerprints received under s. 943.051 against the
3360 fingerprints retained in the statewide automated biometric
3361 identification system under subparagraph 3. Any arrest record
3362 that is identified with an owner’s or operator’s fingerprints
3363 must be reported to the Department of Education. The Department
3364 of Education shall participate in this search process by paying
3365 an annual fee to the Department of Law Enforcement and by
3366 informing the Department of Law Enforcement of any change in the
3367 employment, engagement, or association status of the owners or
3368 operators whose fingerprints are retained under subparagraph 3.
3369 The Department of Law Enforcement shall adopt a rule setting the
3370 amount of the annual fee to be imposed upon the Department of
3371 Education for performing these services and establishing the
3372 procedures for the retention of owner and operator fingerprints
3373 and the dissemination of search results. The fee may be borne by
3374 the owner or operator of the nonprofit scholarship-funding
3375 organization.
3376 5. A nonprofit scholarship-funding organization whose owner
3377 or operator fails the level 2 background screening is not
3378 eligible to provide scholarships under this section.
3379 6. A nonprofit scholarship-funding organization whose owner
3380 or operator in the last 7 years has filed for personal
3381 bankruptcy or corporate bankruptcy in a corporation of which he
3382 or she owned more than 20 percent shall not be eligible to
3383 provide scholarships under this section.
3384 7. In addition to the offenses listed in s. 435.04, a
3385 person required to undergo background screening pursuant to this
3386 part or authorizing statutes must not have an arrest awaiting
3387 final disposition for, must not have been found guilty of, or
3388 entered a plea of nolo contendere to, regardless of
3389 adjudication, and must not have been adjudicated delinquent, and
3390 the record must not have been sealed or expunged for, any of the
3391 following offenses or any similar offense of another
3392 jurisdiction:
3393 a. Any authorizing statutes, if the offense was a felony.
3394 b. This chapter, if the offense was a felony.
3395 c. Section 409.920, relating to Medicaid provider fraud.
3396 d. Section 409.9201, relating to Medicaid fraud.
3397 e. Section 741.28, relating to domestic violence.
3398 f. Section 817.034, relating to fraudulent acts through
3399 mail, wire, radio, electromagnetic, photoelectronic, or
3400 photooptical systems.
3401 g. Section 817.234, relating to false and fraudulent
3402 insurance claims.
3403 h. Section 817.505, relating to patient brokering.
3404 i. Section 817.568, relating to criminal use of personal
3405 identification information.
3406 j. Section 817.60, relating to obtaining a credit card
3407 through fraudulent means.
3408 k. Section 817.61, relating to fraudulent use of credit
3409 cards, if the offense was a felony.
3410 l. Section 831.01, relating to forgery.
3411 m. Section 831.02, relating to uttering forged instruments.
3412 n. Section 831.07, relating to forging bank bills, checks,
3413 drafts, or promissory notes.
3414 o. Section 831.09, relating to uttering forged bank bills,
3415 checks, drafts, or promissory notes.
3416 p. Section 831.30, relating to fraud in obtaining medicinal
3417 drugs.
3418 q. Section 831.31, relating to the sale, manufacture,
3419 delivery, or possession with the intent to sell, manufacture, or
3420 deliver any counterfeit controlled substance, if the offense was
3421 a felony.
3422 (c) Must not have an owner or operator who owns or operates
3423 an eligible private school that is participating in the
3424 scholarship program.
3425 (d) Must provide scholarships, from eligible contributions,
3426 to eligible students for the cost of:
3427 1. Tuition and fees for an eligible private school; or
3428 2. Transportation to a Florida public school in which a
3429 student is enrolled and that is different from the school to
3430 which the student was assigned or to a lab school as defined in
3431 s. 1002.32.
3432 (e) Must give first priority to eligible renewal students
3433 who received a scholarship from an eligible nonprofit
3434 scholarship-funding organization or from the State of Florida
3435 during the previous school year. The eligible nonprofit
3436 scholarship-funding organization must fully apply and exhaust
3437 all funds available under this section and s. 1002.40(11)(i) for
3438 renewal scholarship awards before awarding any initial
3439 scholarships.
3440 (f) Must provide a renewal or initial scholarship to an
3441 eligible student on a first-come, first-served basis unless the
3442 student qualifies for priority pursuant to paragraph (e). Each
3443 eligible nonprofit scholarship-funding organization must refer
3444 any student eligible for a scholarship pursuant to this section
3445 who did not receive a renewal or initial scholarship based
3446 solely on the lack of available funds under this section and s.
3447 1002.40(11)(i) to another eligible nonprofit scholarship-funding
3448 organization that may have funds available.
3449 (g) May not restrict or reserve scholarships for use at a
3450 particular private school or provide scholarships to a child of
3451 an owner or operator.
3452 (h) Must allow a student in foster care or out-of-home care
3453 or a dependent child of a parent who is a member of the United
3454 States Armed Forces to apply for a scholarship at any time.
3455 (i) Must allow an eligible student to attend any eligible
3456 private school and must allow a parent to transfer a scholarship
3457 during a school year to any other eligible private school of the
3458 parent’s choice.
3459 (j)1. May use eligible contributions received pursuant to
3460 this section and ss. 212.099, 212.1832, and 1002.40 during the
3461 state fiscal year in which such contributions are collected for
3462 administrative expenses if the organization has operated as an
3463 eligible nonprofit scholarship-funding organization for at least
3464 the preceding 3 fiscal years and did not have any findings of
3465 material weakness or material noncompliance in its most recent
3466 audit under paragraph (m). Administrative expenses from eligible
3467 contributions may not exceed 3 percent of the total amount of
3468 all scholarships awarded by an eligible scholarship-funding
3469 organization under this chapter. Such administrative expenses
3470 must be reasonable and necessary for the organization’s
3471 management and distribution of scholarships awarded under this
3472 chapter. No funds authorized under this subparagraph shall be
3473 used for lobbying or political activity or expenses related to
3474 lobbying or political activity. Up to one-third of the funds
3475 authorized for administrative expenses under this subparagraph
3476 may be used for expenses related to the recruitment of
3477 contributions from taxpayers. An eligible nonprofit scholarship
3478 funding organization may not charge an application fee.
3479 2. Must expend for annual or partial-year scholarships an
3480 amount equal to or greater than 75 percent of the net eligible
3481 contributions remaining after administrative expenses during the
3482 state fiscal year in which such contributions are collected. No
3483 more than 25 percent of such net eligible contributions may be
3484 carried forward to the following state fiscal year. All amounts
3485 carried forward, for audit purposes, must be specifically
3486 identified for particular students, by student name and the name
3487 of the school to which the student is admitted, subject to the
3488 requirements of ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g,
3489 and the applicable rules and regulations issued pursuant
3490 thereto. Any amounts carried forward shall be expended for
3491 annual or partial-year scholarships in the following state
3492 fiscal year. No later than September 30 of each year, net
3493 eligible contributions remaining on June 30 of each year that
3494 are in excess of the 25 percent that may be carried forward
3495 shall be used to provide scholarships to eligible students or
3496 transferred to other eligible nonprofit scholarship-funding
3497 organizations to provide scholarships for eligible students. All
3498 transferred funds must be deposited by each eligible nonprofit
3499 scholarship-funding organization receiving such funds into its
3500 scholarship account. All transferred amounts received by any
3501 eligible nonprofit scholarship-funding organization must be
3502 separately disclosed in the annual financial audit required
3503 under paragraph (m).
3504 3. Must, before granting a scholarship for an academic
3505 year, document each scholarship student’s eligibility for that
3506 academic year. A scholarship-funding organization may not grant
3507 multiyear scholarships in one approval process.
3508 (k) Must maintain separate accounts for scholarship funds
3509 and operating funds.
3510 (l) With the prior approval of the Department of Education,
3511 may transfer funds to another eligible nonprofit scholarship
3512 funding organization if additional funds are required to meet
3513 scholarship demand at the receiving nonprofit scholarship
3514 funding organization. A transfer is limited to the greater of
3515 $500,000 or 20 percent of the total contributions received by
3516 the nonprofit scholarship-funding organization making the
3517 transfer. All transferred funds must be deposited by the
3518 receiving nonprofit scholarship-funding organization into its
3519 scholarship accounts. All transferred amounts received by any
3520 nonprofit scholarship-funding organization must be separately
3521 disclosed in the annual financial and compliance audit required
3522 in this section.
3523 (m) Must provide to the Auditor General and the Department
3524 of Education a report on the results of an annual financial
3525 audit of its accounts and records conducted by an independent
3526 certified public accountant in accordance with auditing
3527 standards generally accepted in the United States, government
3528 auditing standards, and rules promulgated by the Auditor
3529 General. The audit report must include a report on financial
3530 statements presented in accordance with generally accepted
3531 accounting principles. Audit reports must be provided to the
3532 Auditor General and the Department of Education within 180 days
3533 after completion of the eligible nonprofit scholarship-funding
3534 organization’s fiscal year. The Auditor General shall review all
3535 audit reports submitted pursuant to this paragraph. The Auditor
3536 General shall request any significant items that were omitted in
3537 violation of a rule adopted by the Auditor General. The items
3538 must be provided within 45 days after the date of the request.
3539 If the scholarship-funding organization does not comply with the
3540 Auditor General’s request, the Auditor General shall notify the
3541 Legislative Auditing Committee.
3542 (n) Must prepare and submit quarterly reports to the
3543 Department of Education pursuant to paragraph (9)(i). In
3544 addition, an eligible nonprofit scholarship-funding organization
3545 must submit in a timely manner any information requested by the
3546 Department of Education relating to the scholarship program.
3547 (o)1.a. Must participate in the joint development of
3548 agreed-upon procedures during the 2009-2010 state fiscal year.
3549 The agreed-upon procedures must uniformly apply to all private
3550 schools and must determine, at a minimum, whether the private
3551 school has been verified as eligible by the Department of
3552 Education under s. 1002.421; has an adequate accounting system,
3553 system of financial controls, and process for deposit and
3554 classification of scholarship funds; and has properly expended
3555 scholarship funds for education-related expenses. During the
3556 development of the procedures, the participating scholarship
3557 funding organizations shall specify guidelines governing the
3558 materiality of exceptions that may be found during the
3559 accountant’s performance of the procedures. The procedures and
3560 guidelines shall be provided to private schools and the
3561 Commissioner of Education by March 15, 2011.
3562 b. Must participate in a joint review of the agreed-upon
3563 procedures and guidelines developed under sub-subparagraph a.,
3564 by February of each biennium, if the scholarship-funding
3565 organization provided more than $250,000 in scholarship funds to
3566 an eligible private school under this chapter during the state
3567 fiscal year preceding the biennial review. If the procedures and
3568 guidelines are revised, the revisions must be provided to
3569 private schools and the Commissioner of Education by March 15 of
3570 the year in which the revisions were completed. The revised
3571 agreed-upon procedures shall take effect the subsequent school
3572 year. For the 2018-2019 school year only, the joint review of
3573 the agreed-upon procedures must be completed and the revisions
3574 submitted to the commissioner no later than September 15, 2018.
3575 The revised procedures are applicable to the 2018-2019 school
3576 year.
3577 c. Must monitor the compliance of a private school with s.
3578 1002.421(1)(q) if the scholarship-funding organization provided
3579 the majority of the scholarship funding to the school. For each
3580 private school subject to s. 1002.421(1)(q), the appropriate
3581 scholarship-funding organization shall annually notify the
3582 Commissioner of Education by October 30 of:
3583 (I) A private school’s failure to submit a report required
3584 under s. 1002.421(1)(q); or
3585 (II) Any material exceptions set forth in the report
3586 required under s. 1002.421(1)(q).
3587 2. Must seek input from the accrediting associations that
3588 are members of the Florida Association of Academic Nonpublic
3589 Schools and the Department of Education when jointly developing
3590 the agreed-upon procedures and guidelines under sub-subparagraph
3591 1.a. and conducting a review of those procedures and guidelines
3592 under sub-subparagraph 1.b.
3593 (p) Must maintain the surety bond or letter of credit
3594 required by subsection (15). The amount of the surety bond or
3595 letter of credit may be adjusted quarterly to equal the actual
3596 amount of undisbursed funds based upon submission by the
3597 organization of a statement from a certified public accountant
3598 verifying the amount of undisbursed funds. The requirements of
3599 this paragraph are waived if the cost of acquiring a surety bond
3600 or letter of credit exceeds the average 10-year cost of
3601 acquiring a surety bond or letter of credit by 200 percent. The
3602 requirements of this paragraph are waived for a state
3603 university; or an independent college or university which is
3604 eligible to participate in the William L. Boyd, IV, Effective
3605 Access to Student Education Grant Program, located and chartered
3606 in this state, is not for profit, and is accredited by the
3607 Commission on Colleges of the Southern Association of Colleges
3608 and Schools.
3609 (q) Must provide to the Auditor General any information or
3610 documentation requested in connection with an operational audit
3611 of a scholarship funding organization conducted pursuant to s.
3612 11.45.
3613
3614 Information and documentation provided to the Department of
3615 Education and the Auditor General relating to the identity of a
3616 taxpayer that provides an eligible contribution under this
3617 section shall remain confidential at all times in accordance
3618 with s. 213.053.
3619 (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
3620 PARTICIPATION.—
3621 (a) The parent must select an eligible private school and
3622 apply for the admission of his or her child.
3623 (b) The parent must inform the child’s school district when
3624 the parent withdraws his or her child to attend an eligible
3625 private school.
3626 (c) Any student participating in the scholarship program
3627 must remain in attendance throughout the school year unless
3628 excused by the school for illness or other good cause.
3629 (d) Each parent and each student has an obligation to the
3630 private school to comply with the private school’s published
3631 policies.
3632 (e) The parent shall ensure that the student participating
3633 in the scholarship program takes the norm-referenced assessment
3634 offered by the private school. The parent may also choose to
3635 have the student participate in the statewide assessments
3636 pursuant to s. 1008.22. If the parent requests that the student
3637 participating in the scholarship program take statewide
3638 assessments pursuant to s. 1008.22 and the private school has
3639 not chosen to offer and administer the statewide assessments,
3640 the parent is responsible for transporting the student to the
3641 assessment site designated by the school district.
3642 (f) Upon receipt of a scholarship warrant from the eligible
3643 nonprofit scholarship-funding organization, the parent to whom
3644 the warrant is made must restrictively endorse the warrant to
3645 the private school for deposit into the account of the private
3646 school. If payments are made by funds transfer, the parent must
3647 approve each payment before the scholarship funds may be
3648 deposited. The parent may not designate any entity or individual
3649 associated with the participating private school as the parent’s
3650 attorney in fact to endorse a scholarship warrant or approve a
3651 funds transfer. A participant who fails to comply with this
3652 paragraph forfeits the scholarship.
3653 (g) The parent shall authorize the nonprofit scholarship
3654 funding organization to access information needed for income
3655 eligibility determination and verification held by other state
3656 or federal agencies, including the Department of Revenue, the
3657 Department of Children and Families, the Department of
3658 Education, the Department of Economic Opportunity, and the
3659 Agency for Health Care Administration.
3660 (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible
3661 private school may be sectarian or nonsectarian and must:
3662 (a) Comply with all requirements for private schools
3663 participating in state school choice scholarship programs
3664 pursuant to s. 1002.421.
3665 (b)1. Annually administer or make provision for students
3666 participating in the scholarship program in grades 3 through 10
3667 to take one of the nationally norm-referenced tests identified
3668 by the Department of Education or the statewide assessments
3669 pursuant to s. 1008.22. Students with disabilities for whom
3670 standardized testing is not appropriate are exempt from this
3671 requirement. A participating private school must report a
3672 student’s scores to the parent. A participating private school
3673 must annually report by August 15 the scores of all
3674 participating students to a state university described in
3675 paragraph (9)(f).
3676 2. Administer the statewide assessments pursuant to s.
3677 1008.22 if a private school chooses to offer the statewide
3678 assessments. A participating private school may choose to offer
3679 and administer the statewide assessments to all students who
3680 attend the private school in grades 3 through 10 and must submit
3681 a request in writing to the Department of Education by March 1
3682 of each year in order to administer the statewide assessments in
3683 the subsequent school year.
3684
3685 If a private school fails to meet the requirements of this
3686 subsection or s. 1002.421, the commissioner may determine that
3687 the private school is ineligible to participate in the
3688 scholarship program.
3689 (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
3690 Education shall:
3691 (a) Annually submit to the department and division, by
3692 March 15, a list of eligible nonprofit scholarship-funding
3693 organizations that meet the requirements of paragraph (2)(f).
3694 (b) Annually verify the eligibility of nonprofit
3695 scholarship-funding organizations that meet the requirements of
3696 paragraph (2)(f).
3697 (c) Annually verify the eligibility of expenditures as
3698 provided in paragraph (6)(d) using the audit required by
3699 paragraph (6)(m) and s. 11.45(2)(l).
3700 (d) Cross-check the list of participating scholarship
3701 students with the public school enrollment lists to avoid
3702 duplication.
3703 (e) Maintain a list of nationally norm-referenced tests
3704 identified for purposes of satisfying the testing requirement in
3705 subparagraph (8)(b)1. The tests must meet industry standards of
3706 quality in accordance with State Board of Education rule.
3707 (f) Issue a project grant award to a state university, to
3708 which participating private schools must report the scores of
3709 participating students on the nationally norm-referenced tests
3710 or the statewide assessments administered by the private school
3711 in grades 3 through 10. The project term is 2 years, and the
3712 amount of the project is up to $250,000 per year. The project
3713 grant award must be reissued in 2-year intervals in accordance
3714 with this paragraph.
3715 1. The state university must annually report to the
3716 Department of Education on the student performance of
3717 participating students:
3718 a. On a statewide basis. The report shall also include, to
3719 the extent possible, a comparison of scholarship students’
3720 performance to the statewide student performance of public
3721 school students with socioeconomic backgrounds similar to those
3722 of students participating in the scholarship program. To
3723 minimize costs and reduce time required for the state
3724 university’s analysis and evaluation, the Department of
3725 Education shall coordinate with the state university to provide
3726 data to the state university in order to conduct analyses of
3727 matched students from public school assessment data and
3728 calculate control group student performance using an agreed-upon
3729 methodology with the state university; and
3730 b. On an individual school basis. The annual report must
3731 include student performance for each participating private
3732 school in which at least 51 percent of the total enrolled
3733 students in the private school participated in the Florida Tax
3734 Credit Scholarship Program in the prior school year. The report
3735 shall be according to each participating private school, and for
3736 participating students, in which there are at least 30
3737 participating students who have scores for tests administered.
3738 If the state university determines that the 30-participating
3739 student cell size may be reduced without disclosing personally
3740 identifiable information, as described in 34 C.F.R. s. 99.12, of
3741 a participating student, the state university may reduce the
3742 participating-student cell size, but the cell size must not be
3743 reduced to less than 10 participating students. The department
3744 shall provide each private school’s prior school year’s student
3745 enrollment information to the state university no later than
3746 June 15 of each year, or as requested by the state university.
3747 2. The sharing and reporting of student performance data
3748 under this paragraph must be in accordance with requirements of
3749 ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, the Family
3750 Educational Rights and Privacy Act, and the applicable rules and
3751 regulations issued pursuant thereto, and shall be for the sole
3752 purpose of creating the annual report required by subparagraph
3753 1. All parties must preserve the confidentiality of such
3754 information as required by law. The annual report must not
3755 disaggregate data to a level that will identify individual
3756 participating schools, except as required under sub-subparagraph
3757 1.b., or disclose the academic level of individual students.
3758 3. The annual report required by subparagraph 1. shall be
3759 published by the Department of Education on its website.
3760 (g) Notify an eligible nonprofit scholarship-funding
3761 organization of any of the organization’s identified students
3762 who are receiving educational scholarships pursuant to chapter
3763 1002.
3764 (h) Notify an eligible nonprofit scholarship-funding
3765 organization of any of the organization’s identified students
3766 who are receiving tax credit scholarships from other eligible
3767 nonprofit scholarship-funding organizations.
3768 (i) Require quarterly reports by an eligible nonprofit
3769 scholarship-funding organization regarding the number of
3770 students participating in the scholarship program, the private
3771 schools at which the students are enrolled, and other
3772 information deemed necessary by the Department of Education.
3773 (j) Provide a process to match the direct certification
3774 list with the scholarship application data submitted by any
3775 nonprofit scholarship-funding organization eligible to receive
3776 the 3-percent administrative allowance under paragraph (6)(j).
3777 (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—
3778 (a) Upon the request of any eligible nonprofit scholarship
3779 funding organization, a school district shall inform all
3780 households within the district receiving free or reduced-priced
3781 meals under the National School Lunch Act of their eligibility
3782 to apply for a tax credit scholarship. The form of such notice
3783 shall be provided by the eligible nonprofit scholarship-funding
3784 organization, and the district shall include the provided form,
3785 if requested by the organization, in any normal correspondence
3786 with eligible households. If an eligible nonprofit scholarship
3787 funding organization requests a special communication to be
3788 issued to households within the district receiving free or
3789 reduced-price meals under the National School Lunch Act, the
3790 organization shall reimburse the district for the cost of
3791 postage. Such notice is limited to once a year.
3792 (b) Upon the request of the Department of Education, a
3793 school district shall coordinate with the department to provide
3794 to a participating private school the statewide assessments
3795 administered under s. 1008.22 and any related materials for
3796 administering the assessments. A school district is responsible
3797 for implementing test administrations at a participating private
3798 school, including the:
3799 1. Provision of training for private school staff on test
3800 security and assessment administration procedures;
3801 2. Distribution of testing materials to a private school;
3802 3. Retrieval of testing materials from a private school;
3803 4. Provision of the required format for a private school to
3804 submit information to the district for test administration and
3805 enrollment purposes; and
3806 5. Provision of any required assistance, monitoring, or
3807 investigation at a private school.
3808 (11) SCHOLARSHIP AMOUNT AND PAYMENT.—
3809 (a) The scholarship amount provided to any student for any
3810 single school year by an eligible nonprofit scholarship-funding
3811 organization from eligible contributions shall be for total
3812 costs authorized under paragraph (6)(d), not to exceed annual
3813 limits, which shall be determined as follows:
3814 1. For a student who received a scholarship in the 2018
3815 2019 school year, who remains eligible, and who is enrolled in
3816 an eligible private school, the amount shall be the greater
3817 amount calculated pursuant to subparagraph 2. or a percentage of
3818 the unweighted FTE funding amount for the 2018-2019 state fiscal
3819 year and thereafter as follows:
3820 a. Eighty-eight percent for a student enrolled in
3821 kindergarten through grade 5.
3822 b. Ninety-two percent for a student enrolled in grade 6
3823 through grade 8.
3824 c. Ninety-six percent for a student enrolled in grade 9
3825 through grade 12.
3826 2. For students initially eligible in the 2019-2020 school
3827 year or thereafter, the calculated amount for a student to
3828 attend an eligible private school shall be based upon the grade
3829 level and school district in which the student resides as 95
3830 percent of the funds per unweighted full-time equivalent in the
3831 Florida Education Finance Program for a student in the basic
3832 program established pursuant to s. 1011.62(1)(c)1., plus a per
3833 full-time equivalent share of funds for all categorical
3834 programs, except for the Exceptional Student Education
3835 Guaranteed Allocation.
3836 3. The scholarship amount awarded to a student enrolled in
3837 a Florida public school in which a student is enrolled and that
3838 is different from the school to which the student was assigned
3839 or in a lab school as defined in s. 1002.32, is limited to $750.
3840 (b) Payment of the scholarship by the eligible nonprofit
3841 scholarship-funding organization shall be by individual warrant
3842 made payable to the student’s parent or by funds transfer,
3843 including, but not limited to, debit cards, electronic payment
3844 cards, or any other means of payment that the department deems
3845 to be commercially viable or cost-effective. If the payment is
3846 made by warrant, the warrant must be delivered by the eligible
3847 nonprofit scholarship-funding organization to the private school
3848 of the parent’s choice, and the parent shall restrictively
3849 endorse the warrant to the private school. An eligible nonprofit
3850 scholarship-funding organization shall ensure that the parent to
3851 whom the warrant is made restrictively endorsed the warrant to
3852 the private school for deposit into the account of the private
3853 school or that the parent has approved a funds transfer before
3854 any scholarship funds are deposited.
3855 (c) An eligible nonprofit scholarship-funding organization
3856 shall obtain verification from the private school of a student’s
3857 continued attendance at the school for each period covered by a
3858 scholarship payment.
3859 (d) Payment of the scholarship shall be made by the
3860 eligible nonprofit scholarship-funding organization no less
3861 frequently than on a quarterly basis.
3862 (12) ADMINISTRATION; RULES.—
3863 (a) The department, the division, and the Department of
3864 Education shall develop a cooperative agreement to assist in the
3865 administration of this section.
3866 (b) The department shall adopt rules necessary to
3867 administer this section and ss. 211.0251, 212.1831, 220.1875,
3868 561.1211, and 624.51055, including rules establishing
3869 application forms, procedures governing the approval of tax
3870 credits and carryforward tax credits under subsection (5), and
3871 procedures to be followed by taxpayers when claiming approved
3872 tax credits on their returns.
3873 (c) The division shall adopt rules necessary to administer
3874 its responsibilities under this section and s. 561.1211.
3875 (d) The State Board of Education shall adopt rules to
3876 administer the responsibilities of the Department of Education
3877 and the Commissioner of Education under this section.
3878 (4)(13) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible
3879 contributions received by the department or the division or
3880 transferred by an eligible nonprofit scholarship-funding
3881 organization shall be deposited into the Florida K-12 Education
3882 Tax Credit Program Trust Fund as created in s. 1010.88 in a
3883 manner consistent with s. 17.57(2). By August 1, 2021, an
3884 eligible nonprofit scholarship-funding organization must
3885 transfer any funds, including eligible contributions, which were
3886 received pursuant to the former Florida Tax Credit Scholarship
3887 Program or the former Hope Scholarship Program to the department
3888 for deposit into the Florida K-12 Education Tax Credit Program
3889 Trust Fund.
3890 (5) RULES.—
3891 (a) The department shall adopt rules necessary to
3892 administer this section and ss. 211.0251, 212.1831, 220.1875,
3893 and 624.51055.
3894 (b) The division may adopt rules necessary to administer
3895 this section and s. 561.1211.
3896 (14) PRESERVATION OF CREDIT.—If any provision or portion of
3897 this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
3898 561.1211, or s. 624.51055 or the application thereof to any
3899 person or circumstance is held unconstitutional by any court or
3900 is otherwise declared invalid, the unconstitutionality or
3901 invalidity shall not affect any credit earned under s. 211.0251,
3902 s. 212.1831, s. 220.1875, s. 561.1211, or s. 624.51055 by any
3903 taxpayer with respect to any contribution paid to an eligible
3904 nonprofit scholarship-funding organization before the date of a
3905 determination of unconstitutionality or invalidity. Such credit
3906 shall be allowed at such time and in such a manner as if a
3907 determination of unconstitutionality or invalidity had not been
3908 made, provided that nothing in this subsection by itself or in
3909 combination with any other provision of law shall result in the
3910 allowance of any credit to any taxpayer in excess of one dollar
3911 of credit for each dollar paid to an eligible nonprofit
3912 scholarship-funding organization.
3913 (15) NONPROFIT SCHOLARSHIP-FUNDING ORGANIZATIONS;
3914 APPLICATION.—In order to participate in the scholarship program
3915 created under this section, a charitable organization that seeks
3916 to be a nonprofit scholarship-funding organization must submit
3917 an application for initial approval or renewal to the Office of
3918 Independent Education and Parental Choice no later than
3919 September 1 of each year before the school year for which the
3920 organization intends to offer scholarships.
3921 (a) An application for initial approval must include:
3922 1. A copy of the organization’s incorporation documents and
3923 registration with the Division of Corporations of the Department
3924 of State.
3925 2. A copy of the organization’s Internal Revenue Service
3926 determination letter as a s. 501(c)(3) not-for-profit
3927 organization.
3928 3. A description of the organization’s financial plan that
3929 demonstrates sufficient funds to operate throughout the school
3930 year.
3931 4. A description of the geographic region that the
3932 organization intends to serve and an analysis of the demand and
3933 unmet need for eligible students in that area.
3934 5. The organization’s organizational chart.
3935 6. A description of the criteria and methodology that the
3936 organization will use to evaluate scholarship eligibility.
3937 7. A description of the application process, including
3938 deadlines and any associated fees.
3939 8. A description of the deadlines for attendance
3940 verification and scholarship payments.
3941 9. A copy of the organization’s policies on conflict of
3942 interest and whistleblowers.
3943 10. A copy of a surety bond or letter of credit to secure
3944 the faithful performance of the obligations of the eligible
3945 nonprofit scholarship-funding organization in accordance with
3946 this section in an amount equal to 25 percent of the scholarship
3947 funds anticipated for each school year or $100,000, whichever is
3948 greater. The surety bond or letter of credit must specify that
3949 any claim against the bond or letter of credit may be made only
3950 by an eligible nonprofit scholarship-funding organization to
3951 provide scholarships to and on behalf of students who would have
3952 had scholarships funded if it were not for the diversion of
3953 funds giving rise to the claim against the bond or letter of
3954 credit.
3955 (b) In addition to the information required by
3956 subparagraphs (a)1.-9., an application for renewal must include:
3957 1. A surety bond or letter of credit to secure the faithful
3958 performance of the obligations of the eligible nonprofit
3959 scholarship-funding organization in accordance with this section
3960 equal to the amount of undisbursed donations held by the
3961 organization based on the annual report submitted pursuant to
3962 paragraph (6)(m). The amount of the surety bond or letter of
3963 credit must be at least $100,000, but not more than $25 million.
3964 The surety bond or letter of credit must specify that any claim
3965 against the bond or letter of credit may be made only by an
3966 eligible nonprofit scholarship-funding organization to provide
3967 scholarships to and on behalf of students who would have had
3968 scholarships funded if it were not for the diversion of funds
3969 giving rise to the claim against the bond or letter of credit.
3970 2. The organization’s completed Internal Revenue Service
3971 Form 990 submitted no later than November 30 of the year before
3972 the school year that the organization intends to offer the
3973 scholarships, notwithstanding the September 1 application
3974 deadline.
3975 3. A copy of the statutorily required audit to the
3976 Department of Education and Auditor General.
3977 4. An annual report that includes:
3978 a. The number of students who completed applications, by
3979 county and by grade.
3980 b. The number of students who were approved for
3981 scholarships, by county and by grade.
3982 c. The number of students who received funding for
3983 scholarships within each funding category, by county and by
3984 grade.
3985 d. The amount of funds received, the amount of funds
3986 distributed in scholarships, and an accounting of remaining
3987 funds and the obligation of those funds.
3988 e. A detailed accounting of how the organization spent the
3989 administrative funds allowable under paragraph (6)(j).
3990 (c) In consultation with the Department of Revenue and the
3991 Chief Financial Officer, the Office of Independent Education and
3992 Parental Choice shall review the application. The Department of
3993 Education shall notify the organization in writing of any
3994 deficiencies within 30 days after receipt of the application and
3995 allow the organization 30 days to correct any deficiencies.
3996 (d) Within 30 days after receipt of the finalized
3997 application by the Office of Independent Education and Parental
3998 Choice, the Commissioner of Education shall recommend approval
3999 or disapproval of the application to the State Board of
4000 Education. The State Board of Education shall consider the
4001 application and recommendation at the next scheduled meeting,
4002 adhering to appropriate meeting notice requirements. If the
4003 State Board of Education disapproves the organization’s
4004 application, it shall provide the organization with a written
4005 explanation of that determination. The State Board of
4006 Education’s action is not subject to chapter 120.
4007 (e) If the State Board of Education disapproves the renewal
4008 of a nonprofit scholarship-funding organization, the
4009 organization must notify the affected eligible students and
4010 parents of the decision within 15 days after disapproval. An
4011 eligible student affected by the disapproval of an
4012 organization’s participation remains eligible under this section
4013 until the end of the school year in which the organization was
4014 disapproved. The student must apply and be accepted by another
4015 eligible nonprofit scholarship-funding organization for the
4016 upcoming school year. The student shall be given priority in
4017 accordance with paragraph (6)(f).
4018 (f) All remaining funds held by a nonprofit scholarship
4019 funding organization that is disapproved for participation must
4020 be transferred to other eligible nonprofit scholarship-funding
4021 organizations to provide scholarships for eligible students. All
4022 transferred funds must be deposited by each eligible nonprofit
4023 scholarship-funding organization receiving such funds into its
4024 scholarship account. All transferred amounts received by any
4025 eligible nonprofit scholarship-funding organization must be
4026 separately disclosed in the annual financial audit required
4027 under subsection (6).
4028 (g) A nonprofit scholarship-funding organization is a
4029 renewing organization if it maintains continuous approval and
4030 participation in the program. An organization that chooses not
4031 to participate for 1 year or more or is disapproved to
4032 participate for 1 year or more must submit an application for
4033 initial approval in order to participate in the program again.
4034 (h) The State Board of Education shall adopt rules
4035 providing guidelines for receiving, reviewing, and approving
4036 applications for new and renewing nonprofit scholarship-funding
4037 organizations. The rules must include a process for compiling
4038 input and recommendations from the Chief Financial Officer, the
4039 Department of Revenue, and the Department of Education. The
4040 rules must also require that the nonprofit scholarship-funding
4041 organization make a brief presentation to assist the State Board
4042 of Education in its decision.
4043 (i) A state university; or an independent college or
4044 university which is eligible to participate in the William L.
4045 Boyd, IV, Effective Access to Student Education Grant Program,
4046 located and chartered in this state, is not for profit, and is
4047 accredited by the Commission on Colleges of the Southern
4048 Association of Colleges and Schools, is exempt from the initial
4049 or renewal application process, but must file a registration
4050 notice with the Department of Education to be an eligible
4051 nonprofit scholarship-funding organization. The State Board of
4052 Education shall adopt rules that identify the procedure for
4053 filing the registration notice with the department. The rules
4054 must identify appropriate reporting requirements for fiscal,
4055 programmatic, and performance accountability purposes consistent
4056 with this section, but shall not exceed the requirements for
4057 eligible nonprofit scholarship-funding organizations for
4058 charitable organizations.
4059 Section 21. Section 1002.40, Florida Statutes, is repealed.
4060 Section 22. Subsection (4) of section 1002.411, Florida
4061 Statutes, is amended to read:
4062 1002.411 Reading scholarship accounts.—
4063 (4) ADMINISTRATION.—An eligible nonprofit scholarship
4064 funding organization participating in a scholarship program
4065 under this chapter the Florida Tax Credit Scholarship Program
4066 established by s. 1002.395 may establish reading scholarship
4067 accounts for eligible students in accordance with the
4068 requirements of eligible nonprofit scholarship-funding
4069 organizations under this chapter.
4070 Section 23. Paragraphs (i) and (q) of subsection (1) of
4071 section 1002.421, Florida Statutes, are amended, and paragraph
4072 (r) is added to that subsection, to read:
4073 1002.421 State school choice scholarship program
4074 accountability and oversight.—
4075 (1) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—A private
4076 school participating in an educational scholarship program
4077 established pursuant to this chapter must be a private school as
4078 defined in s. 1002.01(2) in this state, be registered, and be in
4079 compliance with all requirements of this section in addition to
4080 private school requirements outlined in s. 1002.42, specific
4081 requirements identified within respective scholarship program
4082 laws, and other provisions of Florida law that apply to private
4083 schools, and must:
4084 (i)1. Maintain a physical location in the state at which
4085 each student has regular and direct contact with teachers; or
4086 2. If the private school is a private virtual school, have
4087 at least one administrative office located in this state at
4088 which all of its administrative staff are Florida residents.
4089 (q) Provide a report from an independent certified public
4090 accountant who performs the agreed-upon procedures developed
4091 pursuant to s. 1002.394(11)(g) s. 1002.395(6)(o) if the private
4092 school receives more than $250,000 in funds from scholarships
4093 awarded under this chapter in a state fiscal year. A private
4094 school subject to this subsection must annually submit the
4095 report by September 15 to the scholarship-funding organization
4096 that awarded the majority of the school’s scholarship funds.
4097 However, for the 2020-2021 school year only, a school that
4098 receives more than $250,000 in scholarship funds only through
4099 the John M. McKay Scholarship for Students with Disabilities
4100 Program pursuant to s. 1002.39 must submit the annual report by
4101 September 15 to the department. The agreed-upon procedures must
4102 be conducted in accordance with attestation standards
4103 established by the American Institute of Certified Public
4104 Accountants.
4105 (r) Provide to parents and students enrolled in a private
4106 virtual school specific information posted and accessible online
4107 which includes, but is not limited to, all of the following
4108 teacher-parent and teacher-student contact information for each
4109 course:
4110 1. How to contact the instructor, technical support staff,
4111 and the administration office by phone, e-mail, or online
4112 messaging tools.
4113 2. Requirements for regular contact with the instructor for
4114 the course and clear expectations for meeting such requirements.
4115 3. Requirements that the instructor of each course must, at
4116 a minimum, conduct one contact with the parent and student each
4117 month.
4118
4119 The department shall suspend the payment of funds to a private
4120 school that knowingly fails to comply with this subsection, and
4121 shall prohibit the school from enrolling new scholarship
4122 students, for 1 fiscal year and until the school complies. If a
4123 private school fails to meet the requirements of this subsection
4124 or has consecutive years of material exceptions listed in the
4125 report required under paragraph (q), the commissioner may
4126 determine that the private school is ineligible to participate
4127 in a scholarship program.
4128 Section 24. Paragraph (aa) of subsection (4) of section
4129 1009.971, Florida Statutes, is amended to read:
4130 1009.971 Florida Prepaid College Board.—
4131 (4) FLORIDA PREPAID COLLEGE BOARD; POWERS AND DUTIES.—The
4132 board shall have the powers and duties necessary or proper to
4133 carry out the provisions of ss. 1009.97-1009.988, including, but
4134 not limited to, the power and duty to:
4135 (aa) Adopt rules relating to the purchase and use of a
4136 prepaid college plan authorized under s. 1009.98 or a college
4137 savings plan authorized under s. 1009.981 for the McKay-Gardiner
4138 Gardiner Scholarship Program pursuant to s. 1002.381 or the
4139 Family Empowerment Scholarship Program pursuant to s. 1002.394
4140 s. 1002.385, which may include, but need not be limited to:
4141 1. The use of such funds for postsecondary education
4142 programs for students with disabilities;
4143 2. Effective procedures that allow program funds to be used
4144 in conjunction with other funds used by a parent in the purchase
4145 of a prepaid college plan or a college savings plan;
4146 3. The tracking and accounting of program funds separately
4147 from other funds contributed to a prepaid college plan or a
4148 college savings plan;
4149 4. The reversion of program funds, including, but not
4150 limited to, earnings from contributions to the Florida College
4151 Savings Plan;
4152 5. The use of program funds only after private payments
4153 have been used for prepaid college plan or college savings plan
4154 expenditures;
4155 6. Contracting with each eligible nonprofit scholarship
4156 funding organization to establish mechanisms to implement ss.
4157 1002.381 and 1002.394 s. 1002.385, including, but not limited
4158 to, identifying the source of funds being deposited in the
4159 plans; and
4160 7. The development of a written agreement that defines the
4161 owner and beneficiary of an account and outlines
4162 responsibilities for the use of the advance payment contract
4163 funds or savings program funds.
4164 Section 25. Subsection (11) of section 1009.98, Florida
4165 Statutes, is amended to read:
4166 1009.98 Stanley G. Tate Florida Prepaid College Program.—
4167 (11) IMPLEMENTATION PROCEDURES.—
4168 (a) A prepaid college plan may be purchased, accounted for,
4169 used, and terminated as provided in ss. 1002.381 and 1002.394 s.
4170 1002.385.
4171 (b) A qualified beneficiary may apply the benefits of an
4172 advance payment contract toward the program fees of a program
4173 designed for students with disabilities conducted by a state
4174 postsecondary institution. A transfer authorized under this
4175 subsection may not exceed the redemption value of the advance
4176 payment contract at a state postsecondary institution or the
4177 number of semester credit hours contracted on behalf of a
4178 qualified beneficiary. A qualified beneficiary may not be
4179 changed while a prepaid college plan contains funds contributed
4180 under ss. 1002.381 and 1002.394 s. 1002.385.
4181 Section 26. Subsection (10) of section 1009.981, Florida
4182 Statutes, is amended to read:
4183 1009.981 Florida College Savings Program.—
4184 (10) IMPLEMENTATION PROCEDURES.—
4185 (a) A college savings plan may be purchased, accounted for,
4186 used, and terminated as provided in ss. 1002.381 and 1002.394 s.
4187 1002.385.
4188 (b) A designated beneficiary may apply the benefits of a
4189 participation agreement toward the program fees of a program
4190 designed for students with disabilities conducted by a state
4191 postsecondary institution. A designated beneficiary may not be
4192 changed while a college savings plan contains funds contributed
4193 under ss. 1002.381 and 1002.394 s. 1002.385.
4194 Section 27. Subsection (4) of section 1011.61, Florida
4195 Statutes, is amended to read:
4196 1011.61 Definitions.—Notwithstanding the provisions of s.
4197 1000.21, the following terms are defined as follows for the
4198 purposes of the Florida Education Finance Program:
4199 (4) The maximum value for funding a student in kindergarten
4200 through grade 12 or in a prekindergarten program for exceptional
4201 children as provided in s. 1003.21(1)(e) shall be the sum of the
4202 calculations in paragraphs (a), (b), and (c) as calculated by
4203 the department.
4204 (a) The sum of the student’s full-time equivalent student
4205 membership value for the school year or the equivalent derived
4206 from paragraphs (1)(a) and (b), subparagraph (1)(c)1., sub
4207 subparagraphs (1)(c)2.b. and c., subparagraph (1)(c)3., and
4208 subsection (2). If the sum is greater than 1.0, the full-time
4209 equivalent student membership value for each program or course
4210 shall be reduced by an equal proportion so that the student’s
4211 total full-time equivalent student membership value is equal to
4212 1.0.
4213 (b) If the result in paragraph (a) is less than 1.0 full
4214 time equivalent student and the student has full-time equivalent
4215 student enrollment pursuant to sub-sub-subparagraph
4216 (1)(c)1.b.(VIII), calculate an amount that is the lesser of the
4217 value in sub-sub-subparagraph (1)(c)1.b.(VIII) or the value of
4218 1.0 less the value in paragraph (a).
4219 (c) The full-time equivalent student enrollment value in
4220 sub-subparagraph (1)(c)2.a.
4221
4222 A scholarship award provided to a student enrolled in the John
4223 M. McKay Scholarships for Students with Disabilities Program
4224 pursuant to s. 1002.39 is not subject to the maximum value for
4225 funding a student under this subsection.
4226 Section 28. Paragraph (f) of subsection (18) of section
4227 1011.62, Florida Statutes, is amended to read:
4228 1011.62 Funds for operation of schools.—If the annual
4229 allocation from the Florida Education Finance Program to each
4230 district for operation of schools is not determined in the
4231 annual appropriations act or the substantive bill implementing
4232 the annual appropriations act, it shall be determined as
4233 follows:
4234 (18) TEACHER SALARY INCREASE ALLOCATION.—The Legislature
4235 may annually provide in the Florida Education Finance Program a
4236 teacher salary increase allocation to assist school districts in
4237 their recruitment and retention of classroom teachers and other
4238 instructional personnel. The amount of the allocation shall be
4239 specified in the General Appropriations Act.
4240 (f) Notwithstanding any other provision of law, funds
4241 allocated under this subsection shall not be included in the
4242 calculated amount for any scholarship awarded under chapter
4243 1002.
4244 Section 29. Section 1011.687, Florida Statutes, is created
4245 to read:
4246 1011.687 K-12 Education Scholarship Program Allocation.—The
4247 K-12 Education Scholarship Program Allocation is established to
4248 provide funds to implement the McKay-Gardiner Scholarship
4249 Program provided in s. 1002.381 and the Family Empowerment
4250 Scholarship Program provided in s. 1002.394. A student FTE
4251 scholarship amount shall be calculated as provided in ss.
4252 1002.381(15) and 1002.394(12)(b), based on funds calculated for
4253 a similarly situated public school student full-time equivalent
4254 in the Florida Education Finance Program. For purposes of this
4255 allocation, one student FTE is equivalent to four quarterly
4256 scholarship payments. A student who receives funding for the
4257 program for less than four quarters shall be a fraction of an
4258 FTE. Funds for the scholarship allocation shall be provided for
4259 student FTE in each county in the amount prescribed in the
4260 General Appropriations Act. The calculated student scholarship
4261 amounts provided may not be revised during the fiscal year.
4262 Section 30. (1) Any allocation of tax credit made by the
4263 Department of Revenue in response to a taxpayer request for
4264 allocation of credit received before July 1, 2021, under former
4265 s. 212.099, Florida Statutes 2020, shall remain in effect,
4266 subject to the carryforward, conveyance, assignment, transfer,
4267 and rescindment provisions of former s. 212.099(5), Florida
4268 Statutes 2020. However, contributions made on or after July 1,
4269 2021, shall be paid by electronic means to the Department of
4270 Revenue instead of to a nonprofit scholarship-funding
4271 organization.
4272 (2)(a) Any allocation of tax credit made by the Department
4273 of Revenue in response to a taxpayer request for allocation of
4274 credit received before July 1, 2021, for credits under ss.
4275 211.0251, 212.1831, 220.1875, and 624.51055, Florida Statutes,
4276 shall remain in effect under former s. 1002.395, Florida
4277 Statutes 2020. However, contributions made on or after July 1,
4278 2021, shall be paid by electronic means to the Department of
4279 Revenue instead of to an eligible nonprofit scholarship-funding
4280 organization.
4281 (b) All credits under ss. 211.0251, 212.1831, 220.1875, and
4282 624.51055, Florida Statutes, earned by a taxpayer under former
4283 s. 1002.395, Florida Statutes 2020, including those under
4284 paragraph (a), continue in effect, subject to the carryforward,
4285 conveyance, assignment, transfer, and rescindment, corporate
4286 income tax estimated payment, and insurance premium tax
4287 installment payment provisions of former s. 1002.395, Florida
4288 Statutes 2020.
4289 (3) Eligible contributions received by a dealer, designated
4290 agent, or private tag agent under former s. 212.1832, Florida
4291 Statutes 2020, before July 1, 2021, shall be remitted to the
4292 designated eligible nonprofit scholarship-funding organizations
4293 by July 21, 2021.
4294 Section 31. (1) Notwithstanding s. 287.057, Florida
4295 Statutes, the Department of Revenue is authorized to contract
4296 with a qualified vendor to provide services necessary to
4297 administer this act, without using a competitive solicitation
4298 process.
4299 (2) The authority granted to the Department of Revenue by
4300 this section applies solely to the implementation and
4301 administration of this act and shall not be used for any other
4302 purpose. Such authority ends, and any contract entered into
4303 pursuant to this section still in force becomes void, upon the
4304 expiration of this section.
4305 (3) This section shall take effect upon this act becoming a
4306 law and expires July 1, 2022.
4307 Section 32. For the 2021-2022 fiscal year, the sum of
4308 $264,687 in nonrecurring funds is appropriated from the General
4309 Revenue Fund to the Department of Revenue for the purpose of
4310 implementing this act. Funds remaining unexpended from this
4311 appropriation as of July 1, 2022, shall revert to the General
4312 Revenue Fund.
4313 Section 33. (1) The Department of Revenue is authorized,
4314 and all conditions are deemed met, to adopt emergency rules
4315 pursuant to s. 120.54(4), Florida Statutes, for the purpose of
4316 administering this act.
4317 (2) Notwithstanding any other law, emergency rules adopted
4318 pursuant to this section are effective for 6 months after
4319 adoption and may be renewed during the pendency of procedures to
4320 adopt permanent rules addressing the subject of the emergency
4321 rules.
4322 (3) This section shall take effect upon this act becoming a
4323 law and expires July 1, 2023.
4324 Section 34. Except as otherwise expressly provided in this
4325 act and except for this section, which shall take effect upon
4326 this act becoming a law, this act shall take effect July 1,
4327 2021.