Bill Text: FL H1009 | 2010 | Regular Session | Comm Sub

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Bill Title: Florida Tax Credit Scholarship Program

Spectrum: Partisan Bill (Republican 27-1)

Status: (N/A - Dead) 2010-04-07 - Placed on Special Order Calendar; Substituted CS/SB 2126; Laid on Table, companion bill(s) passed, see CS/SB 2126 (Ch. 2010-24) -HJ 00617 [H1009 Detail]

Download: Florida-2010-H1009-Comm_Sub.html

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CS/HB 1009

1	A bill to be entitled
2	An act relating to the Florida Tax Credit Scholarship
3	Program; transferring, renumbering, and amending s.
4	220.187, F.S.; revising definitions; making operation of
5	the program contingent upon available funds; revising
6	certain eligibility criteria; revising tax credit grant
7	provisions; specifying a tax credit cap; providing for
8	increasing the tax credit cap under certain circumstances;
9	providing application procedures and requirements;
10	providing for unused amounts of tax credits to be carried
11	forward; providing application requirements; providing
12	limitations on conveying, assigning, or transferring tax
13	credits; revising provisions governing the rescission of
14	taxpayer tax credits; deleting a prohibition against
15	claiming certain multiple tax credits; specifying
16	additional obligations for eligible nonprofit scholarship-
17	funding organizations relating to development and review
18	of certain accounting procedures and guidelines; providing
19	reporting requirements; limiting private school
20	participation eligibility to certain grades; requiring
21	private schools to annually contract with accountants to
22	perform certain procedures; providing reporting and
23	procedural requirements; revising certain obligations of
24	the Department of Education; specifying additional
25	requirements for certain independent research
26	organizations; providing responsibilities of the
27	Department of Education; deleting certain requirements for
28	independent research organizations; authorizing the
29	Commissioner of Education to deny, suspend, or revoke
30	private school program participation under certain
31	circumstances; providing requirements and criteria;
32	revising limitations on annual amounts of scholarships
33	provided; deleting certain corporate tax credit
34	carryforward authority; revising certain rulemaking
35	authority; providing for severability and for preserving
36	certain additional tax credits; creating s. 211.0251,
37	F.S.; providing for a credit against the oil and gas
38	production tax for certain program contributions;
39	requiring the Department of Revenue to disregard certain
40	tax credits for certain purposes; providing for
41	application; creating s. 212.1831, F.S.; providing for a
42	credit against sales and use tax for certain program
43	contributions; requiring the Department of Revenue to
44	disregard certain tax credits for certain purposes;
45	providing for application; amending s. 213.053, F.S.;
46	expanding the authority of the Department of Revenue to
47	disclose certain information; amending s. 220.13, F.S.;
48	revising the determination of additions to adjusted
49	federal income; providing intent; providing for
50	construction of certain provisions; providing for
51	retroactive application; creating s. 220.1875, F.S.;
52	providing for a credit against the corporate income tax
53	for certain program contributions; providing limitations;
54	providing for adjustments; providing for application;
55	creating s. 561.1211, F.S.; providing for a credit against
56	certain alcoholic beverage taxes for certain
57	contributions; requiring the Department of Revenue to
58	disregard certain tax credits for certain purposes;
59	providing for application; amending ss. 220.02, 220.186,
60	624.51055, 1001.10, 1002.20, 1002.23, 1002.39, 1002.421,
61	1006.061, 1012.315, and 1012.796, F.S.; conforming cross-
62	references to changes made by the act; authorizing the
63	Department of Revenue to adopt emergency rules; providing
64	an appropriation to the Department of Revenue to implement
65	the act; providing effective dates.
66
67	Be It Enacted by the Legislature of the State of Florida:
68
69	Section 1. Section 220.187, Florida Statutes, is
70	transferred, renumbered as section 1002.395, Florida Statutes,
71	and amended to read:
72	1002.395 220.187 Florida Tax Credit Scholarship Program
73	Credits for contributions to nonprofit scholarship-funding
74	organizations.-
75	(1) FINDINGS AND PURPOSE.-
76	(a) The Legislature finds that:
77	1. It has the inherent power to determine subjects of
78	taxation for general or particular public purposes.
79	2. Expanding educational opportunities and improving the
80	quality of educational services within the state are valid
81	public purposes that the Legislature may promote using its
82	sovereign power to determine subjects of taxation and exemptions
83	from taxation.
84	3. Ensuring that all parents, regardless of means, may
85	exercise and enjoy their basic right to educate their children
86	as they see fit is a valid public purpose that the Legislature
87	may promote using its sovereign power to determine subjects of
88	taxation and exemptions from taxation.
89	4. Expanding educational opportunities and the healthy
90	competition they promote are critical to improving the quality
91	of education in the state and to ensuring that all children
92	receive the high-quality education to which they are entitled.
93	(b) The purpose of this section is to:
94	1. Enable taxpayers to make private, voluntary
95	contributions to nonprofit scholarship-funding organizations in
96	order to promote the general welfare.
97	2. Provide taxpayers who wish to help parents with limited
98	resources exercise their basic right to educate their children
99	as they see fit with a means to do so.
100	3. Promote the general welfare by expanding educational
101	opportunities for children of families that have limited
102	financial resources.
103	4. Enable children in this state to achieve a greater
104	level of excellence in their education.
105	5. Improve the quality of education in this state, both by
106	expanding educational opportunities for children and by creating
107	incentives for schools to achieve excellence.
108	(2) DEFINITIONS.-As used in this section, the term:
109	(a) "Annual tax credit amount" means, for any state fiscal
110	year, the sum of the amount of tax credits approved under
111	paragraph (5)(b), including tax credits to be taken under s.
112	220.1875 or s. 624.51055, which are approved for a taxpayer
113	whose taxable year begins on or after January 1 of the calendar
114	year preceding the start of the applicable state fiscal year.
115	(b)(a) "Department" means the Department of Revenue.
116	(c)(b) "Direct certification list" means the certified
117	list of children who qualify for the Food Stamp Program, the
118	Temporary Assistance to Needy Families Program, or the Food
119	Distribution Program on Indian Reservations provided to the
120	Department of Education by the Department of Children and Family
121	Services.
122	(d) "Division" means the Division of Alcoholic Beverages
123	and Tobacco of the Department of Business and Professional
124	Regulation.
125	(e)(c) "Eligible contribution" means a monetary
126	contribution from a taxpayer, subject to the restrictions
127	provided in this section, to an eligible nonprofit scholarship-
128	funding organization. The taxpayer making the contribution may
129	not designate a specific child as the beneficiary of the
130	contribution.
131	(f)(d) "Eligible nonprofit scholarship-funding
132	organization" means a charitable organization that:
133	1. Is exempt from federal income tax pursuant to s.
134	501(c)(3) of the Internal Revenue Code;
135	2. Is a Florida entity formed under chapter 607, chapter
136	608, or chapter 617 and whose principal office is located in the
137	state; and
138	3. Complies with the provisions of subsection (6).
139	(g)(e) "Eligible private school" means a private school,
140	as defined in s. 1002.01(2), located in Florida which offers an
141	education to students in any grades K-12 and that meets the
142	requirements in subsection (8).
143	(h)(f) "Owner or operator" includes:
144	1. An owner, president, officer, or director of an
145	eligible nonprofit scholarship-funding organization or a person
146	with equivalent decisionmaking authority over an eligible
147	nonprofit scholarship-funding organization.
148	2. An owner, operator, superintendent, or principal of an
149	eligible private school or a person with equivalent
150	decisionmaking authority over an eligible private school.
151	(i) "Tax credit cap amount" means the maximum annual tax
152	credit amount that the department may approve in a state fiscal
153	year.
154	(j) "Unweighted FTE funding amount" means the statewide
155	average total funds per unweighted full-time equivalent funding
156	amount that is incorporated by reference in the General
157	Appropriations Act, or any subsequent special appropriations
158	act, for the applicable state fiscal year.
159	(3) PROGRAM; SCHOLARSHIP ELIGIBILITY.-
160	(a) The Florida Tax Credit Scholarship Program is
161	established.
162	(b) Contingent upon available funds:
163	1. A student is eligible for a Florida tax credit
164	scholarship under this section or s. 624.51055 if the student
165	qualifies for free or reduced-price school lunches under the
166	National School Lunch Act or is on the direct certification list
167	and:
168	a.(a) Was counted as a full-time equivalent student during
169	the previous state fiscal year for purposes of state per-student
170	funding;
171	b.(b) Received a scholarship from an eligible nonprofit
172	scholarship-funding organization or from the State of Florida
173	during the previous school year;
174	c.(c) Is eligible to enter kindergarten or first grade; or
175	d.(d) Is currently placed, or during the previous state
176	fiscal year was placed, in foster care as defined in s. 39.01.
177	2. Contingent upon available funds, A student may continue
178	in the scholarship program as long as the student's household
179	income level does not exceed 230 200 percent of the federal
180	poverty level.
181	3. A sibling of a student who is continuing in the
182	scholarship program and who resides in the same household as the
183	student shall also be eligible as a first-time tax credit
184	scholarship recipient if the sibling meets one or more of the
185	criteria specified in subparagraph 1. and as long as the
186	student's and sibling's household income level does not exceed
187	230 200 percent of the federal poverty level.
188	(c) Household income for purposes of a student who is
189	currently in foster care as defined in s. 39.01 shall consist
190	only of the income that may be considered in determining whether
191	he or she qualifies for free or reduced-price school lunches
192	under the National School Lunch Act.
193	(4) SCHOLARSHIP PROHIBITIONS.-A student is not eligible
194	for a scholarship while he or she is:
195	(a) Enrolled in a school operating for the purpose of
196	providing educational services to youth in Department of
197	Juvenile Justice commitment programs;
198	(b) Receiving a scholarship from another eligible
199	nonprofit scholarship-funding organization under this section;
200	(c) Receiving an educational scholarship pursuant to
201	chapter 1002;
202	(d) Participating in a home education program as defined
203	in s. 1002.01(1);
204	(e) Participating in a private tutoring program pursuant
205	to s. 1002.43;
206	(f) Participating in a virtual school, correspondence
207	school, or distance learning program that receives state funding
208	pursuant to the student's participation unless the participation
209	is limited to no more than two courses per school year; or
210	(g) Enrolled in the Florida School for the Deaf and the
211	Blind.
212	(5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX
213	CREDITS; LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.-
214	(a)1. The tax credit cap amount is $140 million in the
215	2010-2011 state fiscal year.
216	2. In the 2011-2012 state fiscal year and each state
217	fiscal year thereafter, the tax credit cap amount is the tax
218	credit cap amount in the prior state fiscal year. However, in
219	any state fiscal year when the annual tax credit amount for the
220	prior state fiscal year is equal to or greater than 90 percent
221	of the tax credit cap amount applicable to that state fiscal
222	year, the tax credit cap amount shall increase by 25 percent.
223	The department shall publish on its website information
224	identifying the tax credit cap amount when it is increased
225	pursuant to this subparagraph. There is allowed a credit of 100
226	percent of an eligible contribution against any tax due for a
227	taxable year under this chapter. However, such a credit may not
228	exceed 75 percent of the tax due under this chapter for the
229	taxable year, after the application of any other allowable
230	credits by the taxpayer. The credit granted by this section
231	shall be reduced by the difference between the amount of federal
232	corporate income tax taking into account the credit granted by
233	this section and the amount of federal corporate income tax
234	without application of the credit granted by this section.
235	(b) A taxpayer may submit an application to the department
236	for a tax credit or credits under one or more of s. 211.0251, s.
237	212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The
238	taxpayer shall specify in the application each tax for which the
239	taxpayer requests a credit and the applicable taxable year for a
240	credit under s. 220.1875 or s. 624.51055 or the applicable state
241	fiscal year for a credit under s. 211.0251, s. 212.1831, or s.
242	561.1211. The department shall approve tax credits on a first-
243	come, first-served basis and must obtain the division's approval
244	prior to approving a tax credit under s. 561.1211. For each
245	state fiscal year, the total amount of tax credits and
246	carryforward of tax credits which may be granted under this
247	section and s. 624.51055 is $118 million.
248	(c) If a tax credit approved under paragraph (b)is not
249	fully used within the specified state fiscal year for credits
250	under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes
251	due for the specified taxable year for credits under s. 220.1875
252	or s. 624.51055 because of insufficient tax liability on the
253	part of the taxpayer, the unused amount may be carried forward
254	for a period not to exceed 3 years. However, any taxpayer that
255	seeks to carry forward an unused amount of tax credit must
256	submit an application to the department for approval of the
257	carryforward tax credit in the year that the taxpayer intends to
258	use the carryforward. The department must obtain the division's
259	approval prior to approving the carryforward of a tax credit
260	under s. 561.1211. A taxpayer who files a Florida consolidated
261	return as a member of an affiliated group pursuant to s.
262	220.131(1) may be allowed the credit on a consolidated return
263	basis; however, the total credit taken by the affiliated group
264	is subject to the limitation established under paragraph (a).
265	(d) A taxpayer may not convey, assign, or transfer an
266	approved tax credit or a carryforward tax credit to another
267	entity unless all of the assets of the taxpayer are conveyed,
268	assigned, or transferred in the same transaction.
269	(e)(d) Within any state fiscal year Effective for tax
270	years beginning January 1, 2006, a taxpayer may rescind all or
271	part of a its allocated tax credit approved under paragraph (b)
272	this section. The amount rescinded shall become available for
273	purposes of the cap for that state fiscal year under this
274	section to another an eligible taxpayer as approved by the
275	department if the taxpayer receives notice from the department
276	that the rescindment has been accepted by the department and the
277	taxpayer has not previously rescinded any or all of its tax
278	credits approved credit allocation under paragraph (b) this
279	section more than once in the previous 3 tax years. The
280	department must obtain the division's approval prior to
281	accepting the rescindment of a tax credit under s. 561.1211. Any
282	amount rescinded under this paragraph shall become available to
283	an eligible taxpayer on a first-come, first-served basis based
284	on tax credit applications received after the date the
285	rescindment is accepted by the department.
286	(e) A taxpayer who is eligible to receive the credit
287	provided for in s. 624.51055 is not eligible to receive the
288	credit provided by this section.
289	(6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
290	ORGANIZATIONS.-An eligible nonprofit scholarship-funding
291	organization:
292	(a) Must comply with the antidiscrimination provisions of
293	42 U.S.C. s. 2000d.
294	(b) Must comply with the following background check
295	requirements:
296	1. All owners and operators as defined in subparagraph
297	(2)(h)(f)1. are, upon employment or engagement to provide
298	services, subject to level 2 background screening as provided
299	under chapter 435. The fingerprints for the background screening
300	must be electronically submitted to the Department of Law
301	Enforcement and can be taken by an authorized law enforcement
302	agency or by an employee of the eligible nonprofit scholarship-
303	funding organization or a private company who is trained to take
304	fingerprints. However, the complete set of fingerprints of an
305	owner or operator may not be taken by the owner or operator. The
306	results of the state and national criminal history check shall
307	be provided to the Department of Education for screening under
308	chapter 435. The cost of the background screening may be borne
309	by the eligible nonprofit scholarship-funding organization or
310	the owner or operator.
311	2. Every 5 years following employment or engagement to
312	provide services or association with an eligible nonprofit
313	scholarship-funding organization, each owner or operator must
314	meet level 2 screening standards as described in s. 435.04, at
315	which time the nonprofit scholarship-funding organization shall
316	request the Department of Law Enforcement to forward the
317	fingerprints to the Federal Bureau of Investigation for level 2
318	screening. If the fingerprints of an owner or operator are not
319	retained by the Department of Law Enforcement under subparagraph
320	3., the owner or operator must electronically file a complete
321	set of fingerprints with the Department of Law Enforcement. Upon
322	submission of fingerprints for this purpose, the eligible
323	nonprofit scholarship-funding organization shall request that
324	the Department of Law Enforcement forward the fingerprints to
325	the Federal Bureau of Investigation for level 2 screening, and
326	the fingerprints shall be retained by the Department of Law
327	Enforcement under subparagraph 3.
328	3. Beginning July 1, 2007, all fingerprints submitted to
329	the Department of Law Enforcement as required by this paragraph
330	must be retained by the Department of Law Enforcement in a
331	manner approved by rule and entered in the statewide automated
332	fingerprint identification system authorized by s. 943.05(2)(b).
333	The fingerprints must thereafter be available for all purposes
334	and uses authorized for arrest fingerprint cards entered in the
335	statewide automated fingerprint identification system pursuant
336	to s. 943.051.
337	4. Beginning July 1, 2007, the Department of Law
338	Enforcement shall search all arrest fingerprint cards received
339	under s. 943.051 against the fingerprints retained in the
340	statewide automated fingerprint identification system under
341	subparagraph 3. Any arrest record that is identified with an
342	owner's or operator's fingerprints must be reported to the
343	Department of Education. The Department of Education shall
344	participate in this search process by paying an annual fee to
345	the Department of Law Enforcement and by informing the
346	Department of Law Enforcement of any change in the employment,
347	engagement, or association status of the owners or operators
348	whose fingerprints are retained under subparagraph 3. The
349	Department of Law Enforcement shall adopt a rule setting the
350	amount of the annual fee to be imposed upon the Department of
351	Education for performing these services and establishing the
352	procedures for the retention of owner and operator fingerprints
353	and the dissemination of search results. The fee may be borne by
354	the owner or operator of the nonprofit scholarship-funding
355	organization.
356	5. A nonprofit scholarship-funding organization whose
357	owner or operator fails the level 2 background screening shall
358	not be eligible to provide scholarships under this section.
359	6. A nonprofit scholarship-funding organization whose
360	owner or operator in the last 7 years has filed for personal
361	bankruptcy or corporate bankruptcy in a corporation of which he
362	or she owned more than 20 percent shall not be eligible to
363	provide scholarships under this section.
364	(c) Must not have an owner or operator who owns or
365	operates an eligible private school that is participating in the
366	scholarship program.
367	(d) Must provide scholarships, from eligible
368	contributions, to eligible students for the cost of:
369	1. Tuition and fees for an eligible private school; or
370	2. Transportation to a Florida public school that is
371	located outside the district in which the student resides or to
372	a lab school as defined in s. 1002.32.
373	(e) Must give priority to eligible students who received a
374	scholarship from an eligible nonprofit scholarship-funding
375	organization or from the State of Florida during the previous
376	school year.
377	(f) Must provide a scholarship to an eligible student on a
378	first-come, first-served basis unless the student qualifies for
379	priority pursuant to paragraph (e).
380	(g) May not restrict or reserve scholarships for use at a
381	particular private school or provide scholarships to a child of
382	an owner or operator.
383	(h) Must allow an eligible student to attend any eligible
384	private school and must allow a parent to transfer a scholarship
385	during a school year to any other eligible private school of the
386	parent's choice.
387	(i)1. May use up to 3 percent of eligible contributions
388	received during the state fiscal year in which such
389	contributions are collected for administrative expenses if the
390	organization has operated under this section for at least 3
391	state fiscal years and did not have any negative financial
392	findings in its most recent audit under paragraph (l). Such
393	administrative expenses must be reasonable and necessary for the
394	organization's management and distribution of eligible
395	contributions under this section. No more than one-third of the
396	funds authorized for administrative expenses under this
397	subparagraph may be used for expenses related to the recruitment
398	of contributions from taxpayers.
399	2. Must expend for annual or partial-year scholarships an
400	amount equal to or greater than 75 percent of the net eligible
401	contributions remaining after administrative expenses during the
402	state fiscal year in which such contributions are collected. No
403	more than 25 percent of such net eligible contributions may be
404	carried forward to the following state fiscal year. Any amounts
405	carried forward shall be expended for annual or partial-year
406	scholarships in the following state fiscal year. Net eligible
407	contributions remaining on June 30 of each year that are in
408	excess of the 25 percent that may be carried forward shall be
409	returned to the State Treasury for deposit in the General
410	Revenue Fund.
411	3. Must, before granting a scholarship for an academic
412	year, document each scholarship student's eligibility for that
413	academic year. A scholarship-funding organization may not grant
414	multiyear scholarships in one approval process.
415	(j) Must maintain separate accounts for scholarship funds
416	and operating funds.
417	(k) With the prior approval of the Department of
418	Education, may transfer funds to another eligible nonprofit
419	scholarship-funding organization if additional funds are
420	required to meet scholarship demand at the receiving nonprofit
421	scholarship-funding organization. A transfer shall be limited to
422	the greater of $500,000 or 20 percent of the total contributions
423	received by the nonprofit scholarship-funding organization
424	making the transfer. All transferred funds must be deposited by
425	the receiving nonprofit scholarship-funding organization into
426	its scholarship accounts. All transferred amounts received by
427	any nonprofit scholarship-funding organization must be
428	separately disclosed in the annual financial and compliance
429	audit required in this section.
430	(l) Must provide to the Auditor General and the Department
431	of Education an annual financial and compliance audit of its
432	accounts and records conducted by an independent certified
433	public accountant and in accordance with rules adopted by the
434	Auditor General. The audit must be conducted in compliance with
435	generally accepted auditing standards and must include a report
436	on financial statements presented in accordance with generally
437	accepted accounting principles set forth by the American
438	Institute of Certified Public Accountants for not-for-profit
439	organizations and a determination of compliance with the
440	statutory eligibility and expenditure requirements set forth in
441	this section. Audits must be provided to the Auditor General and
442	the Department of Education within 180 days after completion of
443	the eligible nonprofit scholarship-funding organization's fiscal
444	year.
445	(m) Must prepare and submit quarterly reports to the
446	Department of Education pursuant to paragraph (9)(m). In
447	addition, an eligible nonprofit scholarship-funding organization
448	must submit in a timely manner any information requested by the
449	Department of Education relating to the scholarship program.
450	(n)1.a. Must participate in the joint development of
451	agreed-upon procedures to be performed by an independent
452	certified public accountant as required under paragraph (8)(e)
453	if the scholarship-funding organization provided more than
454	$250,000 in scholarship funds to an eligible private school
455	under this section during the 2009-2010 state fiscal year. The
456	agreed-upon procedures must uniformly apply to all private
457	schools and must determine, at a minimum, whether the private
458	school has been verified as eligible by the Department of
459	Education under paragraph (9)(c); has an adequate accounting
460	system, system of financial controls, and process for deposit
461	and classification of scholarship funds; and has properly
462	expended scholarship funds for education-related expenses.
463	During the development of the procedures, the participating
464	scholarship-funding organizations shall specify guidelines
465	governing the materiality of exceptions that may be found during
466	the accountant's performance of the procedures. The procedures
467	and guidelines shall be provided to private schools and the
468	Commissioner of Education by March 15, 2011.
469	b. Must participate in a joint review of the agreed-upon
470	procedures and guidelines developed under sub-subparagraph a.,
471	by February 2013 and biennially thereafter, if the scholarship-
472	funding organization provided more than $250,000 in scholarship
473	funds to an eligible private school under this section during
474	the state fiscal year preceding the biennial review. If the
475	procedures and guidelines are revised, the revisions must be
476	provided to private schools and the Commissioner of Education by
477	March 15, 2013, and biennially thereafter.
478	c. Must monitor the compliance of a private school with
479	paragraph (8)(e) if the scholarship-funding organization
480	provided the majority of the scholarship funding to the school.
481	For each private school subject to paragraph (8)(e), the
482	appropriate scholarship-funding organization shall notify the
483	Commissioner of Education by October 30, 2011, and annually
484	thereafter of:
485	(I) A private school's failure to submit a report required
486	under paragraph (8)(e); or
487	(II) Any material exceptions set forth in the report
488	required under paragraph (8)(e).
489	2. Must seek input from the accrediting associations that
490	are members of the Florida Association of Academic Nonpublic
491	Schools when jointly developing the agreed-upon procedures and
492	guidelines under sub-subparagraph 1.a. and conducting a review
493	of those procedures and guidelines under sub-subparagraph 1.b.
494
495	Any and all information and documentation provided to the
496	Department of Education and the Auditor General relating to the
497	identity of a taxpayer that provides an eligible contribution
498	under this section shall remain confidential at all times in
499	accordance with s. 213.053.
500	(7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM
501	PARTICIPATION.-
502	(a) The parent must select an eligible private school and
503	apply for the admission of his or her child.
504	(b) The parent must inform the child's school district
505	when the parent withdraws his or her child to attend an eligible
506	private school.
507	(c) Any student participating in the scholarship program
508	must remain in attendance throughout the school year unless
509	excused by the school for illness or other good cause.
510	(d) Each parent and each student has an obligation to the
511	private school to comply with the private school's published
512	policies.
513	(e) The parent shall ensure that the student participating
514	in the scholarship program takes the norm-referenced assessment
515	offered by the private school. The parent may also choose to
516	have the student participate in the statewide assessments
517	pursuant to s. 1008.22. If the parent requests that the student
518	participating in the scholarship program take statewide
519	assessments pursuant to s. 1008.22, the parent is responsible
520	for transporting the student to the assessment site designated
521	by the school district.
522	(f) Upon receipt of a scholarship warrant from the
523	eligible nonprofit scholarship-funding organization, the parent
524	to whom the warrant is made must restrictively endorse the
525	warrant to the private school for deposit into the account of
526	the private school. The parent may not designate any entity or
527	individual associated with the participating private school as
528	the parent's attorney in fact to endorse a scholarship warrant.
529	A participant who fails to comply with this paragraph forfeits
530	the scholarship.
531	(8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.-An
532	eligible private school may be sectarian or nonsectarian and
533	must:
534	(a) Comply with all requirements for private schools
535	participating in state school choice scholarship programs
536	pursuant to s. 1002.421.
537	(b) Provide to the eligible nonprofit scholarship-funding
538	organization, upon request, all documentation required for the
539	student's participation, including the private school's and
540	student's fee schedules.
541	(c) Be academically accountable to the parent for meeting
542	the educational needs of the student by:
543	1. At a minimum, annually providing to the parent a
544	written explanation of the student's progress.
545	2. Annually administering or making provision for students
546	participating in the scholarship program in grades 3 through 10
547	to take one of the nationally norm-referenced tests identified
548	by the Department of Education. Students with disabilities for
549	whom standardized testing is not appropriate are exempt from
550	this requirement. A participating private school must report a
551	student's scores to the parent and to the independent research
552	organization selected by the Department of Education as
553	described in paragraph (9)(j).
554	3. Cooperating with the scholarship student whose parent
555	chooses to have the student participate in the statewide
556	assessments pursuant to s. 1008.22.
557	(d) Employ or contract with teachers who have regular and
558	direct contact with each student receiving a scholarship under
559	this section at the school's physical location.
560	(e) Annually contract with an independent certified public
561	accountant to perform the agreed-upon procedures developed under
562	paragraph (6)(n) and produce a report of the results if the
563	private school receives more than $250,000 in funds from
564	scholarships awarded under this section in the 2010-2011 state
565	fiscal year or a state fiscal year thereafter. A private school
566	subject to this paragraph must submit the report by September
567	15, 2011, and annually thereafter to the scholarship-funding
568	organization that awarded the majority of the school's
569	scholarship funds. The agreed-upon procedures must be conducted
570	in accordance with attestation standards established by the
571	American Institute of Certified Public Accountants.
572
573	The inability of a private school to meet the requirements of
574	this subsection shall constitute a basis for the ineligibility
575	of the private school to participate in the scholarship program
576	as determined by the Department of Education.
577	(9) DEPARTMENT OF EDUCATION OBLIGATIONS.-The Department of
578	Education shall:
579	(a) Annually submit to the department and division, by
580	March 15, a list of eligible nonprofit scholarship-funding
581	organizations that meet the requirements of paragraph (2)(f)(d).
582	(b) Annually verify the eligibility of nonprofit
583	scholarship-funding organizations that meet the requirements of
584	paragraph (2)(f)(d).
585	(c) Annually verify the eligibility of private schools
586	that meet the requirements of subsection (8).
587	(d) Annually verify the eligibility of expenditures as
588	provided in paragraph (6)(d) using the audit required by
589	paragraph (6)(l).
590	(e) Establish a toll-free hotline that provides parents
591	and private schools with information on participation in the
592	scholarship program.
593	(f) Establish a process by which individuals may notify
594	the Department of Education of any violation by a parent,
595	private school, or school district of state laws relating to
596	program participation. The Department of Education shall conduct
597	an inquiry of any written complaint of a violation of this
598	section, or make a referral to the appropriate agency for an
599	investigation, if the complaint is signed by the complainant and
600	is legally sufficient. A complaint is legally sufficient if it
601	contains ultimate facts that show that a violation of this
602	section or any rule adopted by the State Board of Education has
603	occurred. In order to determine legal sufficiency, the
604	Department of Education may require supporting information or
605	documentation from the complainant. A department inquiry is not
606	subject to the requirements of chapter 120.
607	(g) Require an annual, notarized, sworn compliance
608	statement by participating private schools certifying compliance
609	with state laws and shall retain such records.
610	(h) Cross-check the list of participating scholarship
611	students with the public school enrollment lists to avoid
612	duplication.
613	(i) Maintain a list of nationally norm-referenced tests
614	identified for purposes of satisfying the testing requirement in
615	subparagraph (8)(c)2. The tests must meet industry standards of
616	quality in accordance with State Board of Education rule.
617	(j) Select an independent research organization, which may
618	be a public or private entity or university, to which
619	participating private schools must report the scores of
620	participating students on the nationally norm-referenced tests
621	administered by the private school in grades 3 through 10.
622	1. The independent research organization must annually
623	report to the Department of Education on the year-to-year
624	learning gains improvements of participating students:
625	a. On a statewide basis. The report shall also include, to
626	the extent possible, a comparison of these learning gains to the
627	statewide learning gains of public school students with
628	socioeconomic backgrounds similar to those of students
629	participating in the scholarship program. The independent
630	research organization must analyze and report student
631	performance data in a manner that protects the rights of
632	students and parents as mandated in 20 U.S.C. s. 1232g, the
633	Family Educational Rights and Privacy Act, and must not
634	disaggregate data to a level that will disclose the academic
635	level of individual students or of individual schools. To the
636	extent possible, the independent research organization must
637	accumulate historical performance data on students from the
638	Department of Education and private schools to describe baseline
639	performance and to conduct longitudinal studies. To minimize
640	costs and reduce time required for the independent research
641	organization's third-party analysis and evaluation, the
642	Department of Education shall conduct analyses of matched
643	students from public school assessment data and calculate
644	control group learning gains using an agreed-upon methodology
645	outlined in the contract with the independent research
646	organization; and third-party evaluator
647	b. According to each participating private school in which
648	there are at least 30 participating students who have scores for
649	tests administered during or after the 2009-2010 school year for
650	2 consecutive years at that private school.
651	2. The sharing and reporting of student learning gain data
652	under this paragraph must be in accordance with requirements of
653	20 U.S.C. s. 1232g, the Family Educational Rights and Privacy
654	Act, and shall be for the sole purpose of creating the annual
655	report required by subparagraph 1 conducting the evaluation. All
656	parties must preserve the confidentiality of such information as
657	required by law. The annual report must not disaggregate data to
658	a level that will identify individual participating schools,
659	except as required under sub-subparagraph 1.b., or disclose the
660	academic level of individual students.
661	3. The annual report required by subparagraph 1. shall be
662	published by the Department of Education on its website.
663	(k) Notify an eligible nonprofit scholarship-funding
664	organization of any of the organization's identified students
665	who are receiving educational scholarships pursuant to chapter
666	1002.
667	(l) Notify an eligible nonprofit scholarship-funding
668	organization of any of the organization's identified students
669	who are receiving tax credit scholarships from other eligible
670	nonprofit scholarship-funding organizations.
671	(m) Require quarterly reports by an eligible nonprofit
672	scholarship-funding organization regarding the number of
673	students participating in the scholarship program, the private
674	schools at which the students are enrolled, and other
675	information deemed necessary by the Department of Education.
676	(n)1. Conduct random site visits to private schools
677	participating in the Florida Tax Credit Scholarship Program. The
678	purpose of the site visits is solely to verify the information
679	reported by the schools concerning the enrollment and attendance
680	of students, the credentials of teachers, background screening
681	of teachers, and teachers' fingerprinting results. The
682	Department of Education may not make more than seven random site
683	visits each year and may not make more than one random site
684	visit each year to the same private school.
685	2. Annually, by December 15, report to the Governor, the
686	President of the Senate, and the Speaker of the House of
687	Representatives the Department of Education's actions with
688	respect to implementing accountability in the scholarship
689	program under this section and s. 1002.421, any substantiated
690	allegations or violations of law or rule by an eligible private
691	school under this program concerning the enrollment and
692	attendance of students, the credentials of teachers, background
693	screening of teachers, and teachers' fingerprinting results and
694	the corrective action taken by the Department of Education.
695	(o) Provide a process to match the direct certification
696	list with the scholarship application data submitted by any
697	nonprofit scholarship-funding organization eligible to receive
698	the 3-percent administrative allowance under paragraph (6)(i).
699	(10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.-Upon
700	the request of any eligible nonprofit scholarship-funding
701	organization, a school district shall inform all households
702	within the district receiving free or reduced-priced meals under
703	the National School Lunch Act of their eligibility to apply for
704	a tax credit scholarship. The form of such notice shall be
705	provided by the eligible nonprofit scholarship-funding
706	organization, and the district shall include the provided form,
707	if requested by the organization, in any normal correspondence
708	with eligible households. If an eligible nonprofit scholarship-
709	funding organization requests a special communication to be
710	issued to households within the district receiving free or
711	reduced-price meals under the National School Lunch Act, the
712	organization shall reimburse the district for the cost of
713	postage. Such notice is limited to once a year.
714	(11) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.-
715	(a)1. The Commissioner of Education shall deny, suspend,
716	or revoke a private school's participation in the scholarship
717	program if it is determined that the private school has failed
718	to comply with the provisions of this section. However, in
719	instances in which the noncompliance is correctable within a
720	reasonable amount of time and in which the health, safety, or
721	welfare of the students is not threatened, the commissioner may
722	issue a notice of noncompliance that shall provide the private
723	school with a timeframe within which to provide evidence of
724	compliance prior to taking action to suspend or revoke the
725	private school's participation in the scholarship program.
726	2. The Commissioner of Education may deny, suspend, or
727	revoke a private school's participation in the scholarship
728	program if the commissioner determines that an owner or operator
729	of the private school is operating or has operated an
730	educational institution in this state or another state or
731	jurisdiction in a manner contrary to the health, safety, or
732	welfare of the public. In making this determination, the
733	commissioner may consider factors that include, but are not
734	limited to, acts or omissions by an owner or operator that led
735	to a previous denial or revocation of participation in an
736	education scholarship program; an owner's or operator's failure
737	to reimburse the Department of Education for scholarship funds
738	improperly received or retained by a school; imposition of a
739	prior criminal or civil administrative sanction related to an
740	owner's or operator's management or operation of an educational
741	institution; or other types of criminal proceedings in which the
742	owner or operator was found guilty of, regardless of
743	adjudication, or entered a plea of nolo contendere or guilty to,
744	any offense involving fraud, deceit, dishonesty, or moral
745	turpitude.
746	(b) The commissioner's determination is subject to the
747	following:
748	1. If the commissioner intends to deny, suspend, or revoke
749	a private school's participation in the scholarship program, the
750	Department of Education shall notify the private school of such
751	proposed action in writing by certified mail and regular mail to
752	the private school's address of record with the Department of
753	Education. The notification shall include the reasons for the
754	proposed action and notice of the timelines and procedures set
755	forth in this paragraph.
756	2. The private school that is adversely affected by the
757	proposed action shall have 15 days from receipt of the notice of
758	proposed action to file with the Department of Education's
759	agency clerk a request for a proceeding pursuant to ss. 120.569
760	and 120.57. If the private school is entitled to a hearing under
761	s. 120.57(1), the Department of Education shall forward the
762	request to the Division of Administrative Hearings.
763	3. Upon receipt of a request referred pursuant to this
764	paragraph, the director of the Division of Administrative
765	Hearings shall expedite the hearing and assign an administrative
766	law judge who shall commence a hearing within 30 days after the
767	receipt of the formal written request by the division and enter
768	a recommended order within 30 days after the hearing or within
769	30 days after receipt of the hearing transcript, whichever is
770	later. Each party shall be allowed 10 days in which to submit
771	written exceptions to the recommended order. A final order shall
772	be entered by the agency within 30 days after the entry of a
773	recommended order. The provisions of this subparagraph may be
774	waived upon stipulation by all parties.
775	(c) The commissioner may immediately suspend payment of
776	scholarship funds if it is determined that there is probable
777	cause to believe that there is:
778	1. An imminent threat to the health, safety, and welfare
779	of the students; or
780	2. Fraudulent activity on the part of the private school.
781	Notwithstanding s. 1002.22, in incidents of alleged fraudulent
782	activity pursuant to this section, the Department of Education's
783	Office of Inspector General is authorized to release personally
784	identifiable records or reports of students to the following
785	persons or organizations:
786	a. A court of competent jurisdiction in compliance with an
787	order of that court or the attorney of record in accordance with
788	a lawfully issued subpoena, consistent with the Family
789	Educational Rights and Privacy Act, 20 U.S.C. s. 1232g.
790	b. A person or entity authorized by a court of competent
791	jurisdiction in compliance with an order of that court or the
792	attorney of record pursuant to a lawfully issued subpoena,
793	consistent with the Family Educational Rights and Privacy Act,
794	20 U.S.C. s. 1232g.
795	c. Any person, entity, or authority issuing a subpoena for
796	law enforcement purposes when the court or other issuing agency
797	has ordered that the existence or the contents of the subpoena
798	or the information furnished in response to the subpoena not be
799	disclosed, consistent with the Family Educational Rights and
800	Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31.
801
802	The commissioner's order suspending payment pursuant to this
803	paragraph may be appealed pursuant to the same procedures and
804	timelines as the notice of proposed action set forth in
805	paragraph (b).
806	(12) SCHOLARSHIP AMOUNT AND PAYMENT.-
807	(a)1. Except as provided in subparagraph 2., the amount of
808	a scholarship provided to any student for any single school year
809	by an eligible nonprofit scholarship-funding organization from
810	eligible contributions shall be for total costs authorized under
811	paragraph (6)(d), not to exceed the following annual limits,
812	which shall be determined as follows:
813	a.1. Three thousand nine hundred fifty dollars For a
814	scholarship awarded to a student enrolled in an eligible private
815	school: for
816	(I) For the 2009-2010 state fiscal year, the limit shall
817	be $3,950 the 2008-2009 state fiscal year and each fiscal year
818	thereafter.
819	(II) For the 2010-2011 state fiscal year, the limit shall
820	be 60 percent of the unweighted FTE funding amount for that
821	year.
822	(III) For the 2011-2012 state fiscal year and thereafter,
823	the limit shall be determined by multiplying the unweighted FTE
824	funding amount in that state fiscal year by the percentage used
825	to determine the limit in the prior state fiscal year. However,
826	in each state fiscal year that the tax credit cap amount
827	increases pursuant to subparagraph (5)(a)2., the prior year
828	percentage shall be increased by 4 percentage points and the
829	increased percentage shall be used to determine the limit for
830	that state fiscal year. If the percentage so calculated reaches
831	80 percent in a state fiscal year, no further increase in the
832	percentage is allowed and the limit shall be 80 percent of the
833	unweighted FTE funding amount for that state fiscal year and
834	thereafter.
835	b.2. Five hundred dollars For a scholarship awarded to a
836	student enrolled in a Florida public school that is located
837	outside the district in which the student resides or in a lab
838	school as defined in s. 1002.32, the limit shall be $500.
839	2. The annual limit for a scholarship under sub-
840	subparagraph 1.a. shall be reduced by:
841	a. Twenty-five percent if the student's household income
842	level is equal to or greater than 200 percent, but less than 215
843	percent, of the federal poverty level.
844	b. Fifty percent if the student's household income level
845	is equal to or greater than 215 percent, but equal to or less
846	than 230 percent, of the federal poverty level.
847	(b) Payment of the scholarship by the eligible nonprofit
848	scholarship-funding organization shall be by individual warrant
849	made payable to the student's parent. If the parent chooses that
850	his or her child attend an eligible private school, the warrant
851	must be delivered by the eligible nonprofit scholarship-funding
852	organization to the private school of the parent's choice, and
853	the parent shall restrictively endorse the warrant to the
854	private school. An eligible nonprofit scholarship-funding
855	organization shall ensure that the parent to whom the warrant is
856	made restrictively endorsed the warrant to the private school
857	for deposit into the account of the private school.
858	(c) An eligible nonprofit scholarship-funding organization
859	shall obtain verification from the private school of a student's
860	continued attendance at the school for each period covered by a
861	scholarship payment.
862	(d) Payment of the scholarship shall be made by the
863	eligible nonprofit scholarship-funding organization no less
864	frequently than on a quarterly basis.
865	(13) ADMINISTRATION; RULES.-
866	(a) If the credit granted pursuant to this section is not
867	fully used in any one year because of insufficient tax liability
868	on the part of the corporation, the unused amount may be carried
869	forward for a period not to exceed 3 years; however, any
870	taxpayer that seeks to carry forward an unused amount of tax
871	credit must submit an application for allocation of tax credits
872	or carryforward credits as required in paragraph (d) in the year
873	that the taxpayer intends to use the carryforward. This
874	carryforward applies to all approved contributions made after
875	January 1, 2002. A taxpayer may not convey, assign, or transfer
876	the credit authorized by this section to another entity unless
877	all of the assets of the taxpayer are conveyed, assigned, or
878	transferred in the same transaction.
879	(b) An application for a tax credit pursuant to this
880	section shall be submitted to the department on forms
881	established by rule of the department.
882	(a)(c) The department, the division, and the Department of
883	Education shall develop a cooperative agreement to assist in the
884	administration of this section.
885	(b)(d) The department shall adopt rules necessary to
886	administer this section and ss. 211.0251, 212.1831, 220.1875,
887	561.1211, and 624.51055, including rules establishing
888	application forms, and procedures and governing the approval
889	allocation of tax credits and carryforward tax credits under
890	subsection (5), and procedures to be followed by taxpayers when
891	claiming approved tax credits on their returns this section on a
892	first-come, first-served basis.
893	(c) The division shall adopt rules necessary to administer
894	its responsibilities under this section and s. 561.1211.
895	(d)(e) The State Board of Education shall adopt rules
896	pursuant to ss. 120.536(1) and 120.54 to administer the
897	responsibilities this section as it relates to the roles of the
898	Department of Education and the Commissioner of Education under
899	this section.
900	(14) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.-All eligible
901	contributions received by an eligible nonprofit scholarship-
902	funding organization shall be deposited in a manner consistent
903	with s. 17.57(2).
904	(15) PRESERVATION OF CREDIT.-If any provision or portion
905	of this section, s. 211.0251, s. 212.1831, s. 220.1875, s.
906	561.1211, or s. 624.51055 subsection (5) or the application
907	thereof to any person or circumstance is held unconstitutional
908	by any court or is otherwise declared invalid, the
909	unconstitutionality or invalidity shall not affect any credit
910	earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211,
911	or s. 624.51055 subsection (5) by any taxpayer with respect to
912	any contribution paid to an eligible nonprofit scholarship-
913	funding organization before the date of a determination of
914	unconstitutionality or invalidity. Such credit shall be allowed
915	at such time and in such a manner as if a determination of
916	unconstitutionality or invalidity had not been made, provided
917	that nothing in this subsection by itself or in combination with
918	any other provision of law shall result in the allowance of any
919	credit to any taxpayer in excess of one dollar of credit for
920	each dollar paid to an eligible nonprofit scholarship-funding
921	organization.
922	Section 2. Effective January 1, 2011, section 211.0251,
923	Florida Statutes, is created to read:
924	211.0251 Credit for contributions to eligible nonprofit
925	scholarship-funding organizations.-There is allowed a credit of
926	100 percent of an eligible contribution made to an eligible
927	nonprofit scholarship-funding organization under s. 1002.395
928	against any tax due under s. 211.02 or s. 211.025. However, a
929	credit allowed under this section may not exceed 50 percent of
930	the tax due on the return the credit is taken. For purposes of
931	the distributions of tax revenue under s. 211.06, the department
932	shall disregard any tax credits allowed under this section to
933	ensure that any reduction in tax revenue received which is
934	attributable to the tax credits results only in a reduction in
935	distributions to the General Revenue Fund. The provisions of s.
936	1002.395 apply to the credit authorized by this section.
937	Section 3. Effective January 1, 2011, section 212.1831,
938	Florida Statutes, is created to read:
939	212.1831 Credit for contributions to eligible nonprofit
940	scholarship-funding organizations.-There is allowed a credit of
941	100 percent of an eligible contribution made to an eligible
942	nonprofit scholarship-funding organization under s. 1002.395
943	against any tax imposed by the state and due under this chapter
944	from a direct pay permit holder as a result of the direct pay
945	permit held pursuant to s. 212.183. For purposes of the
946	distributions of tax revenue under s. 212.20, the department
947	shall disregard any tax credits allowed under this section to
948	ensure that any reduction in tax revenue received that is
949	attributable to the tax credits results only in a reduction in
950	distributions to the General Revenue Fund. The provisions of s.
951	1002.395 apply to the credit authorized by this section.
952	Section 4. Paragraph (u) of subsection (8) of section
953	213.053, Florida Statutes, is amended to read:
954	213.053 Confidentiality and information sharing.-
955	(8) Notwithstanding any other provision of this section,
956	the department may provide:
957	(u) Information relative to ss. 211.0251, 212.1831,
958	220.1875, 561.1211, 624.51055, and 1002.395 s. 220.187 to the
959	Department of Education and the Division of Alcoholic Beverages
960	and Tobacco in the conduct of its official business.
961
962	Disclosure of information under this subsection shall be
963	pursuant to a written agreement between the executive director
964	and the agency. Such agencies, governmental or nongovernmental,
965	shall be bound by the same requirements of confidentiality as
966	the Department of Revenue. Breach of confidentiality is a
967	misdemeanor of the first degree, punishable as provided by s.
968	775.082 or s. 775.083.
969	Section 5. Subsection (8) of section 220.02, Florida
970	Statutes, is amended to read:
971	220.02 Legislative intent.-
972	(8) It is the intent of the Legislature that credits
973	against either the corporate income tax or the franchise tax be
974	applied in the following order: those enumerated in s. 631.828,
975	those enumerated in s. 220.191, those enumerated in s. 220.181,
976	those enumerated in s. 220.183, those enumerated in s. 220.182,
977	those enumerated in s. 220.1895, those enumerated in s. 221.02,
978	those enumerated in s. 220.184, those enumerated in s. 220.186,
979	those enumerated in s. 220.1845, those enumerated in s. 220.19,
980	those enumerated in s. 220.185, those enumerated in s. 220.1875
981	220.187, those enumerated in s. 220.192, those enumerated in s.
982	220.193, and those enumerated in s. 288.9916.
983	Section 6. Paragraph (a) of subsection (1) of section
984	220.13, Florida Statutes, is amended to read:
985	220.13 "Adjusted federal income" defined.-
986	(1) The term "adjusted federal income" means an amount
987	equal to the taxpayer's taxable income as defined in subsection
988	(2), or such taxable income of more than one taxpayer as
989	provided in s. 220.131, for the taxable year, adjusted as
990	follows:
991	(a) Additions.-There shall be added to such taxable
992	income:
993	1. The amount of any tax upon or measured by income,
994	excluding taxes based on gross receipts or revenues, paid or
995	accrued as a liability to the District of Columbia or any state
996	of the United States which is deductible from gross income in
997	the computation of taxable income for the taxable year.
998	2. The amount of interest which is excluded from taxable
999	income under s. 103(a) of the Internal Revenue Code or any other
1000	federal law, less the associated expenses disallowed in the
1001	computation of taxable income under s. 265 of the Internal
1002	Revenue Code or any other law, excluding 60 percent of any
1003	amounts included in alternative minimum taxable income, as
1004	defined in s. 55(b)(2) of the Internal Revenue Code, if the
1005	taxpayer pays tax under s. 220.11(3).
1006	3. In the case of a regulated investment company or real
1007	estate investment trust, an amount equal to the excess of the
1008	net long-term capital gain for the taxable year over the amount
1009	of the capital gain dividends attributable to the taxable year.
1010	4. That portion of the wages or salaries paid or incurred
1011	for the taxable year which is equal to the amount of the credit
1012	allowable for the taxable year under s. 220.181. This
1013	subparagraph shall expire on the date specified in s. 290.016
1014	for the expiration of the Florida Enterprise Zone Act.
1015	5. That portion of the ad valorem school taxes paid or
1016	incurred for the taxable year which is equal to the amount of
1017	the credit allowable for the taxable year under s. 220.182. This
1018	subparagraph shall expire on the date specified in s. 290.016
1019	for the expiration of the Florida Enterprise Zone Act.
1020	6. The amount of emergency excise tax paid or accrued as a
1021	liability to this state under chapter 221 which tax is
1022	deductible from gross income in the computation of taxable
1023	income for the taxable year.
1024	7. That portion of assessments to fund a guaranty
1025	association incurred for the taxable year which is equal to the
1026	amount of the credit allowable for the taxable year.
1027	8. In the case of a nonprofit corporation which holds a
1028	pari-mutuel permit and which is exempt from federal income tax
1029	as a farmers' cooperative, an amount equal to the excess of the
1030	gross income attributable to the pari-mutuel operations over the
1031	attributable expenses for the taxable year.
1032	9. The amount taken as a credit for the taxable year under
1033	s. 220.1895.
1034	10. Up to nine percent of the eligible basis of any
1035	designated project which is equal to the credit allowable for
1036	the taxable year under s. 220.185.
1037	11. The amount taken as a credit for the taxable year
1038	under s. 220.1875 220.187. The addition in this subparagraph is
1039	intended to ensure that the same amount is not allowed for the
1040	tax purposes of this state as both a deduction from income and a
1041	credit against the tax. This addition is not intended to result
1042	in adding the same expense back to income more than once.
1043	12. The amount taken as a credit for the taxable year
1044	under s. 220.192.
1045	13. The amount taken as a credit for the taxable year
1046	under s. 220.193.
1047	14. Any portion of a qualified investment, as defined in
1048	s. 288.9913, which is claimed as a deduction by the taxpayer and
1049	taken as a credit against income tax pursuant to s. 288.9916.
1050	Section 7. The amendment to s. 220.13(1)(a)11., Florida
1051	Statutes, made by this act is intended to be clarifying and
1052	remedial in nature and shall apply retroactively to tax credits
1053	under s. 220.187, Florida Statutes, between January 1, 2002, and
1054	June 30, 2010, for taxes due under chapter 220, Florida
1055	Statutes, and prospectively to tax credits under s. 220.1875,
1056	Florida Statutes.
1057	Section 8. Subsection (2) of section 220.186, Florida
1058	Statutes, is amended to read:
1059	220.186 Credit for Florida alternative minimum tax.-
1060	(2) The credit pursuant to this section shall be the
1061	amount of the excess, if any, of the tax paid based upon taxable
1062	income determined pursuant to s. 220.13(2)(k) over the amount of
1063	tax which would have been due based upon taxable income without
1064	application of s. 220.13(2)(k), before application of this
1065	credit without application of any credit under s. 220.1875
1066	220.187.
1067	Section 9. Section 220.1875, Florida Statutes, is created
1068	to read:
1069	220.1875 Credit for contributions to eligible nonprofit
1070	scholarship-funding organizations.-
1071	(1) There is allowed a credit of 100 percent of an
1072	eligible contribution made to an eligible nonprofit scholarship-
1073	funding organization under s. 1002.395 against any tax due for a
1074	taxable year under this chapter. However, such a credit may not
1075	exceed 75 percent of the tax due under this chapter for the
1076	taxable year, after the application of any other allowable
1077	credits by the taxpayer. The credit granted by this section
1078	shall be reduced by the difference between the amount of federal
1079	corporate income tax taking into account the credit granted by
1080	this section and the amount of federal corporate income tax
1081	without application of the credit granted by this section.
1082	(2) A taxpayer who files a Florida consolidated return as
1083	a member of an affiliated group pursuant to s. 220.131(1) may be
1084	allowed the credit on a consolidated return basis; however, the
1085	total credit taken by the affiliated group is subject to the
1086	limitation established under subsection (1).
1087	(3) The provisions of s. 1002.395 apply to the credit
1088	authorized by this section.
1089	Section 10. Section 561.1211, Florida Statutes, is created
1090	to read:
1091	561.1211 Credit for contributions to eligible nonprofit
1092	scholarship-funding organizations.-There is allowed a credit of
1093	100 percent of an eligible contribution made to an eligible
1094	nonprofit scholarship-funding organization under s. 1002.395
1095	against any tax due under s. 563.05, s. 564.06, or s. 565.12,
1096	except excise taxes imposed on wine produced by manufacturers in
1097	this state from products grown in this state. However, a credit
1098	allowed under this section may not exceed 90 percent of the tax
1099	due on the return the credit is taken. For purposes of the
1100	distributions of tax revenue under ss. 561.121 and 564.06(10),
1101	the division shall disregard any tax credits allowed under this
1102	section to ensure that any reduction in tax revenue received
1103	that is attributable to the tax credits results only in a
1104	reduction in distributions to the General Revenue Fund. The
1105	provisions of s. 1002.395 apply to the credit authorized by this
1106	section.
1107	Section 11. Section 624.51055, Florida Statutes, is
1108	amended to read:
1109	624.51055 Credit for contributions to eligible nonprofit
1110	scholarship-funding organizations.-
1111	(1) There is allowed a credit of 100 percent of an
1112	eligible contribution made to an eligible nonprofit scholarship-
1113	funding organization under s. 1002.395 as provided in s. 220.187
1114	against any tax due for a taxable year under s. 624.509(1).
1115	However, such a credit may not exceed 75 percent of the tax due
1116	under s. 624.509(1) after deducting from such tax deductions for
1117	assessments made pursuant to s. 440.51; credits for taxes paid
1118	under ss. 175.101 and 185.08; credits for income taxes paid
1119	under chapter 220; credits for the emergency excise tax paid
1120	under chapter 221; and the credit allowed under s. 624.509(5),
1121	as such credit is limited by s. 624.509(6). An insurer claiming
1122	a credit against premium tax liability under this section shall
1123	not be required to pay any additional retaliatory tax levied
1124	pursuant to s. 624.5091 as a result of claiming such credit.
1125	Section 624.5091 does not limit such credit in any manner.
1126	(2) The provisions of s. 1002.395 220.187 apply to the
1127	credit authorized by this section.
1128	Section 12. Subsections (4) and (5) of section 1001.10,
1129	Florida Statutes, are amended to read:
1130	1001.10 Commissioner of Education; general powers and
1131	duties.-
1132	(4) The Department of Education shall provide technical
1133	assistance to school districts, charter schools, the Florida
1134	School for the Deaf and the Blind, and private schools that
1135	accept scholarship students under s. 220.187 or s. 1002.39 or s.
1136	1002.395 in the development of policies, procedures, and
1137	training related to employment practices and standards of
1138	ethical conduct for instructional personnel and school
1139	administrators, as defined in s. 1012.01.
1140	(5) The Department of Education shall provide authorized
1141	staff of school districts, charter schools, the Florida School
1142	for the Deaf and the Blind, and private schools that accept
1143	scholarship students under s. 220.187 or s. 1002.39 or s.
1144	1002.395 with access to electronic verification of information
1145	from the following employment screening tools:
1146	(a) The Professional Practices' Database of Disciplinary
1147	Actions Against Educators; and
1148	(b) The Department of Education's Teacher Certification
1149	Database.
1150
1151	This subsection does not require the department to provide these
1152	staff with unlimited access to the databases. However, the
1153	department shall provide the staff with access to the data
1154	necessary for performing employment history checks of the
1155	instructional personnel and school administrators included in
1156	the databases.
1157	Section 13. Paragraph (b) of subsection (6) of section
1158	1002.20, Florida Statutes, is amended to read:
1159	1002.20 K-12 student and parent rights.-Parents of public
1160	school students must receive accurate and timely information
1161	regarding their child's academic progress and must be informed
1162	of ways they can help their child to succeed in school. K-12
1163	students and their parents are afforded numerous statutory
1164	rights including, but not limited to, the following:
1165	(6) EDUCATIONAL CHOICE.-
1166	(b) Private school choices.-Parents of public school
1167	students may seek private school choice options under certain
1168	programs.
1169	1. Under the Opportunity Scholarship Program, the parent
1170	of a student in a failing public school may request and receive
1171	an opportunity scholarship for the student to attend a private
1172	school in accordance with the provisions of s. 1002.38.
1173	2. Under the McKay Scholarships for Students with
1174	Disabilities Program, the parent of a public school student with
1175	a disability who is dissatisfied with the student's progress may
1176	request and receive a McKay Scholarship for the student to
1177	attend a private school in accordance with the provisions of s.
1178	1002.39.
1179	3. Under the Florida Tax Credit Scholarship Program, the
1180	parent of a student who qualifies for free or reduced-price
1181	school lunch may seek a scholarship from an eligible nonprofit
1182	scholarship-funding organization in accordance with the
1183	provisions of s. 1002.395 220.187.
1184	Section 14. Paragraph (e) of subsection (2) of section
1185	1002.23, Florida Statutes, is amended to read:
1186	1002.23 Family and School Partnership for Student
1187	Achievement Act.-
1188	(2) To facilitate meaningful parent and family
1189	involvement, the Department of Education shall develop
1190	guidelines for a parent guide to successful student achievement
1191	which describes what parents need to know about their child's
1192	educational progress and how they can help their child to
1193	succeed in school. The guidelines shall include, but need not be
1194	limited to:
1195	(e) Educational choices, as provided for in s. 1002.20(6),
1196	and Florida tax credit scholarships, as provided for in s.
1197	1002.395 220.187;
1198	Section 15. Paragraph (b) of subsection (3) of section
1199	1002.39, Florida Statutes, is amended to read:
1200	1002.39 The John M. McKay Scholarships for Students with
1201	Disabilities Program.-There is established a program that is
1202	separate and distinct from the Opportunity Scholarship Program
1203	and is named the John M. McKay Scholarships for Students with
1204	Disabilities Program.
1205	(3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.-A student is
1206	not eligible for a John M. McKay Scholarship while he or she is:
1207	(b) Receiving a Florida tax credit scholarship under s.
1208	1002.395 220.187;
1209	Section 16. Subsections (1) and (4) of section 1002.421,
1210	Florida Statutes, are amended to read:
1211	1002.421 Accountability of private schools participating
1212	in state school choice scholarship programs.-
1213	(1) A Florida private school participating in the Florida
1214	Tax Credit Scholarship Program established pursuant to s.
1215	1002.395 220.187 or an educational scholarship program
1216	established pursuant to this chapter must comply with all
1217	requirements of this section in addition to private school
1218	requirements outlined in s. 1002.42, specific requirements
1219	identified within respective scholarship program laws, and other
1220	provisions of Florida law that apply to private schools.
1221	(4) A private school that accepts scholarship students
1222	under s. 220.187 or s. 1002.39 or s. 1002.395 must:
1223	(a) Disqualify instructional personnel and school
1224	administrators, as defined in s. 1012.01, from employment in any
1225	position that requires direct contact with students if the
1226	personnel or administrators are ineligible for such employment
1227	under s. 1012.315.
1228	(b) Adopt policies establishing standards of ethical
1229	conduct for instructional personnel and school administrators.
1230	The policies must require all instructional personnel and school
1231	administrators, as defined in s. 1012.01, to complete training
1232	on the standards; establish the duty of instructional personnel
1233	and school administrators to report, and procedures for
1234	reporting, alleged misconduct by other instructional personnel
1235	and school administrators which affects the health, safety, or
1236	welfare of a student; and include an explanation of the
1237	liability protections provided under ss. 39.203 and 768.095. A
1238	private school, or any of its employees, may not enter into a
1239	confidentiality agreement regarding terminated or dismissed
1240	instructional personnel or school administrators, or personnel
1241	or administrators who resign in lieu of termination, based in
1242	whole or in part on misconduct that affects the health, safety,
1243	or welfare of a student, and may not provide the instructional
1244	personnel or school administrators with employment references or
1245	discuss the personnel's or administrators' performance with
1246	prospective employers in another educational setting, without
1247	disclosing the personnel's or administrators' misconduct. Any
1248	part of an agreement or contract that has the purpose or effect
1249	of concealing misconduct by instructional personnel or school
1250	administrators which affects the health, safety, or welfare of a
1251	student is void, is contrary to public policy, and may not be
1252	enforced.
1253	(c) Before employing instructional personnel or school
1254	administrators in any position that requires direct contact with
1255	students, conduct employment history checks of each of the
1256	personnel's or administrators' previous employers, screen the
1257	personnel or administrators through use of the educator
1258	screening tools described in s. 1001.10(5), and document the
1259	findings. If unable to contact a previous employer, the private
1260	school must document efforts to contact the employer.
1261
1262	The department shall suspend the payment of funds under ss.
1263	220.187 and 1002.39 and 1002.395 to a private school that
1264	knowingly fails to comply with this subsection, and shall
1265	prohibit the school from enrolling new scholarship students, for
1266	1 fiscal year and until the school complies.
1267	Section 17. Section 1006.061, Florida Statutes, is amended
1268	to read:
1269	1006.061 Child abuse, abandonment, and neglect policy.-
1270	Each district school board, charter school, and private school
1271	that accepts scholarship students under s. 220.187 or s. 1002.39
1272	or s. 1002.395 shall:
1273	(1) Post in a prominent place in each school a notice
1274	that, pursuant to chapter 39, all employees and agents of the
1275	district school board, charter school, or private school have an
1276	affirmative duty to report all actual or suspected cases of
1277	child abuse, abandonment, or neglect; have immunity from
1278	liability if they report such cases in good faith; and have a
1279	duty to comply with child protective investigations and all
1280	other provisions of law relating to child abuse, abandonment,
1281	and neglect. The notice shall also include the statewide toll-
1282	free telephone number of the central abuse hotline.
1283	(2) Post in a prominent place at each school site and on
1284	each school's Internet website, if available, the policies and
1285	procedures for reporting alleged misconduct by instructional
1286	personnel or school administrators which affects the health,
1287	safety, or welfare of a student; the contact person to whom the
1288	report is made; and the penalties imposed on instructional
1289	personnel or school administrators who fail to report suspected
1290	or actual child abuse or alleged misconduct by other
1291	instructional personnel or school administrators.
1292	(3) Require the principal of the charter school or private
1293	school, or the district school superintendent, or the
1294	superintendent's designee, at the request of the Department of
1295	Children and Family Services, to act as a liaison to the
1296	Department of Children and Family Services and the child
1297	protection team, as defined in s. 39.01, when in a case of
1298	suspected child abuse, abandonment, or neglect or an unlawful
1299	sexual offense involving a child the case is referred to such a
1300	team; except that this does not relieve or restrict the
1301	Department of Children and Family Services from discharging its
1302	duty and responsibility under the law to investigate and report
1303	every suspected or actual case of child abuse, abandonment, or
1304	neglect or unlawful sexual offense involving a child.
1305
1306	The Department of Education shall develop, and publish on the
1307	department's Internet website, sample notices suitable for
1308	posting in accordance with subsections (1) and (2).
1309	Section 18. Section 1012.315, Florida Statutes, is amended
1310	to read:
1311	1012.315 Disqualification from employment.-A person is
1312	ineligible for educator certification, and instructional
1313	personnel and school administrators, as defined in s. 1012.01,
1314	are ineligible for employment in any position that requires
1315	direct contact with students in a district school system,
1316	charter school, or private school that accepts scholarship
1317	students under s. 220.187 or s. 1002.39 or s. 1002.395, if the
1318	person, instructional personnel, or school administrator has
1319	been convicted of:
1320	(1) Any felony offense prohibited under any of the
1321	following statutes:
1322	(a) Section 393.135, relating to sexual misconduct with
1323	certain developmentally disabled clients and reporting of such
1324	sexual misconduct.
1325	(b) Section 394.4593, relating to sexual misconduct with
1326	certain mental health patients and reporting of such sexual
1327	misconduct.
1328	(c) Section 415.111, relating to adult abuse, neglect, or
1329	exploitation of aged persons or disabled adults.
1330	(d) Section 782.04, relating to murder.
1331	(e) Section 782.07, relating to manslaughter, aggravated
1332	manslaughter of an elderly person or disabled adult, aggravated
1333	manslaughter of a child, or aggravated manslaughter of an
1334	officer, a firefighter, an emergency medical technician, or a
1335	paramedic.
1336	(f) Section 784.021, relating to aggravated assault.
1337	(g) Section 784.045, relating to aggravated battery.
1338	(h) Section 784.075, relating to battery on a detention or
1339	commitment facility staff member or a juvenile probation
1340	officer.
1341	(i) Section 787.01, relating to kidnapping.
1342	(j) Section 787.02, relating to false imprisonment.
1343	(k) Section 787.025, relating to luring or enticing a
1344	child.
1345	(l) Section 787.04(2), relating to leading, taking,
1346	enticing, or removing a minor beyond the state limits, or
1347	concealing the location of a minor, with criminal intent pending
1348	custody proceedings.
1349	(m) Section 787.04(3), relating to leading, taking,
1350	enticing, or removing a minor beyond the state limits, or
1351	concealing the location of a minor, with criminal intent pending
1352	dependency proceedings or proceedings concerning alleged abuse
1353	or neglect of a minor.
1354	(n) Section 790.115(1), relating to exhibiting firearms or
1355	weapons at a school-sponsored event, on school property, or
1356	within 1,000 feet of a school.
1357	(o) Section 790.115(2)(b), relating to possessing an
1358	electric weapon or device, destructive device, or other weapon
1359	at a school-sponsored event or on school property.
1360	(p) Section 794.011, relating to sexual battery.
1361	(q) Former s. 794.041, relating to sexual activity with or
1362	solicitation of a child by a person in familial or custodial
1363	authority.
1364	(r) Section 794.05, relating to unlawful sexual activity
1365	with certain minors.
1366	(s) Section 794.08, relating to female genital mutilation.
1367	(t) Chapter 796, relating to prostitution.
1368	(u) Chapter 800, relating to lewdness and indecent
1369	exposure.
1370	(v) Section 806.01, relating to arson.
1371	(w) Section 810.14, relating to voyeurism.
1372	(x) Section 810.145, relating to video voyeurism.
1373	(y) Section 812.014(6), relating to coordinating the
1374	commission of theft in excess of $3,000.
1375	(z) Section 812.0145, relating to theft from persons 65
1376	years of age or older.
1377	(aa) Section 812.019, relating to dealing in stolen
1378	property.
1379	(bb) Section 812.13, relating to robbery.
1380	(cc) Section 812.131, relating to robbery by sudden
1381	snatching.
1382	(dd) Section 812.133, relating to carjacking.
1383	(ee) Section 812.135, relating to home-invasion robbery.
1384	(ff) Section 817.563, relating to fraudulent sale of
1385	controlled substances.
1386	(gg) Section 825.102, relating to abuse, aggravated abuse,
1387	or neglect of an elderly person or disabled adult.
1388	(hh) Section 825.103, relating to exploitation of an
1389	elderly person or disabled adult.
1390	(ii) Section 825.1025, relating to lewd or lascivious
1391	offenses committed upon or in the presence of an elderly person
1392	or disabled person.
1393	(jj) Section 826.04, relating to incest.
1394	(kk) Section 827.03, relating to child abuse, aggravated
1395	child abuse, or neglect of a child.
1396	(ll) Section 827.04, relating to contributing to the
1397	delinquency or dependency of a child.
1398	(mm) Section 827.071, relating to sexual performance by a
1399	child.
1400	(nn) Section 843.01, relating to resisting arrest with
1401	violence.
1402	(oo) Chapter 847, relating to obscenity.
1403	(pp) Section 874.05, relating to causing, encouraging,
1404	soliciting, or recruiting another to join a criminal street
1405	gang.
1406	(qq) Chapter 893, relating to drug abuse prevention and
1407	control, if the offense was a felony of the second degree or
1408	greater severity.
1409	(rr) Section 916.1075, relating to sexual misconduct with
1410	certain forensic clients and reporting of such sexual
1411	misconduct.
1412	(ss) Section 944.47, relating to introduction, removal, or
1413	possession of contraband at a correctional facility.
1414	(tt) Section 985.701, relating to sexual misconduct in
1415	juvenile justice programs.
1416	(uu) Section 985.711, relating to introduction, removal,
1417	or possession of contraband at a juvenile detention facility or
1418	commitment program.
1419	(2) Any misdemeanor offense prohibited under any of the
1420	following statutes:
1421	(a) Section 784.03, relating to battery, if the victim of
1422	the offense was a minor.
1423	(b) Section 787.025, relating to luring or enticing a
1424	child.
1425	(3) Any criminal act committed in another state or under
1426	federal law which, if committed in this state, constitutes an
1427	offense prohibited under any statute listed in subsection (1) or
1428	subsection (2).
1429	(4) Any delinquent act committed in this state or any
1430	delinquent or criminal act committed in another state or under
1431	federal law which, if committed in this state, qualifies an
1432	individual for inclusion on the Registered Juvenile Sex Offender
1433	List under s. 943.0435(1)(a)1.d.
1434	Section 19. Paragraph (e) of subsection (1) of section
1435	1012.796, Florida Statutes, is amended to read:
1436	1012.796 Complaints against teachers and administrators;
1437	procedure; penalties.-
1438	(1)
1439	(e) If allegations arise against an employee who is
1440	certified under s. 1012.56 and employed in an educator-
1441	certificated position in any public school, charter school or
1442	governing board thereof, or private school that accepts
1443	scholarship students under s. 220.187 or s. 1002.39 or s.
1444	1002.395, the school shall file in writing with the department a
1445	legally sufficient complaint within 30 days after the date on
1446	which the subject matter of the complaint came to the attention
1447	of the school. A complaint is legally sufficient if it contains
1448	ultimate facts that show a violation has occurred as provided in
1449	s. 1012.795 and defined by rule of the State Board of Education.
1450	The school shall include all known information relating to the
1451	complaint with the filing of the complaint. This paragraph does
1452	not limit or restrict the power and duty of the department to
1453	investigate complaints, regardless of the school's untimely
1454	filing, or failure to file, complaints and followup reports.
1455	Section 20. The Department of Revenue is authorized and
1456	all conditions are deemed met, to adopt emergency rules pursuant
1457	to ss. 120.536(1) and 120.54, Florida Statutes, to administer
1458	the provisions of this act. The emergency rules shall remain in
1459	effect for 6 months after the rules are adopted and the rules
1460	may be renewed during the pendency of procedures to adopt
1461	permanent rules addressing the subject of the emergency rules.
1462	Section 21. For the 2010-2011 fiscal year, the sum of
1463	$140,494 in nonrecurring funds from the General Revenue Fund is
1464	appropriated to the Department of Revenue for purposes of
1465	implementing the provisions of this act.
1466	Section 22. Except as otherwise expressly provided in this
1467	act, this act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.