Florida Senate - 2026                                    SB 1318
       
       
        
       By Senator Rodriguez
       
       
       
       
       
       40-00284A-26                                          20261318__
    1                        A bill to be entitled                      
    2         An act relating to the Florida Tax Credit Scholarship
    3         Program; amending s. 1002.395, F.S.; removing language
    4         requiring certain program funds to revert to the
    5         state; providing an effective date.
    6  
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraphs (g) and (h) of subsection (11) of
   10  section 1002.395, Florida Statutes, are amended to read:
   11         1002.395 Florida Tax Credit Scholarship Program.—
   12         (11) SCHOLARSHIP AMOUNT AND PAYMENT.—
   13         (g) Reimbursements for program expenditures may continue
   14  until the account balance is expended or remaining funds have
   15  reverted to the state.
   16         (h) A student’s scholarship account must be closed and any
   17  remaining funds shall revert to the state after:
   18         1. Denial or revocation of program eligibility by the
   19  commissioner for fraud or abuse, including, but not limited to,
   20  the student or student’s parent accepting any payment, refund,
   21  or rebate, in any manner, from a provider of any services
   22  received pursuant to paragraph (6)(d);
   23         2. Two consecutive fiscal years in which an account has
   24  been inactive; or
   25         3. The student remains unenrolled in an eligible private
   26  school for 30 days while receiving a scholarship that requires
   27  full-time enrollment.
   28         Section 2. This act shall take effect July 1, 2026.