Bill Text: FL S1492 | 2013 | Regular Session | Introduced
Bill Title: Education Savings Account Program
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-05-03 - Died in Education [S1492 Detail]
Download: Florida-2013-S1492-Introduced.html
Florida Senate - 2013 SB 1492 By Senator Negron 32-01206-13 20131492__ 1 A bill to be entitled 2 An act relating to the Education Savings Account 3 Program; creating s. 1002.385, F.S.; establishing the 4 program to provide a student account to pay for 5 specified educational expenses at a private school, 6 private virtual school, private tutoring program, or 7 public or private postsecondary institution or to 8 contribute to a college savings plan or make payment 9 for a prepaid college plan; providing definitions and 10 student eligibility requirements; providing parent and 11 student responsibilities; providing educational 12 institution eligibility and obligations; providing 13 Department of Education, Chief Financial Officer, and 14 financial institution obligations; providing 15 Commissioner of Education authority and obligations; 16 authorizing the release of personally identifiable 17 information; providing for the total amount of 18 payments; authorizing the Legislative Budget 19 Commission to transfer certain funds to the Florida 20 Education Finance Program; providing for 21 administration and rulemaking; providing requirements 22 for enrollment in the program for the 2013-2014 school 23 year; authorizing the State Board of Education and the 24 Chief Financial Officer to adopt emergency rules; 25 providing an effective date. 26 27 WHEREAS, the Legislature finds that the state has a duty to 28 provide for a high-quality education for all children residing 29 in the state, and 30 WHEREAS, the Legislature finds that the state has a duty to 31 provide for the establishment, maintenance, and operation of 32 institutions of higher learning, and 33 WHEREAS, a high-quality education for children is 34 facilitated by parental involvement in educational choices for 35 their children, competition among schools and other learning 36 environments, and the measurement and evaluation of student 37 learning gains, and 38 WHEREAS, the Legislature finds that competition between 39 public schools and private schools will enhance the quality of 40 education at public schools by encouraging innovation, 41 flexibility, and efficiency, and 42 WHEREAS, providing a child with an opportunity to attend a 43 public school or providing funds to pay for private schooling or 44 tutoring enables the child to access the high-quality education 45 best suited for his or her specific needs, and 46 WHEREAS, the Legislature finds that under the right to 47 religious freedom in the State Constitution, the state may not 48 prohibit a person from using private funds to pay the cost of 49 private schooling or tutoring at an institution with a religious 50 affiliation, NOW, THEREFORE, 51 52 Be It Enacted by the Legislature of the State of Florida: 53 54 Section 1. Section 1002.385, Florida Statutes, is created 55 to read: 56 1002.385 Education Savings Account Program.—The Education 57 Savings Account Program is established. 58 (1) DEFINITIONS.—As used in this section, the term: 59 (a) “Account” means an education savings account belonging 60 to a student who is participating, or who previously 61 participated, in the program. Funds in an account are private 62 funds. 63 (b) “College savings plan” means a qualified tuition plan 64 under s. 529 of the Internal Revenue Code which allows the 65 establishment of an account for a beneficiary for the purpose of 66 paying the beneficiary’s eligible college expenses. 67 (c) “Department” means the Department of Education. 68 (d) “Eligible private postsecondary institution” means a 69 private postsecondary institution that is a member of the 70 Independent Colleges and Universities of Florida and is located 71 in the state. 72 (e) “Eligible private school” means a private school that 73 offers an education to students in any of grades kindergarten 74 through grade 12, is located in this state, and meets the 75 requirements in subsection (6). 76 (f) “Financial institution” means an institution defined in 77 s. 655.005(1)(i). 78 (g) “Program” means the Education Savings Account Program. 79 (2) ELIGIBLE STUDENTS.— 80 (a) A student is eligible to receive funds under the 81 program if the student resides in this state and: 82 1. Is eligible to enter kindergarten or first grade; 83 2. Is the sibling of a student who participates in the 84 program and who resides in the same household; or 85 3. Was counted as a full-time equivalent student during the 86 previous state fiscal year for purposes of state per-student 87 funding. 88 (b) A student remains eligible for the program until he or 89 she graduates from high school or enrolls in a public school, 90 charter school, or virtual instruction program, excluding the 91 Florida Virtual School, which receives state funding as a result 92 of the student’s participation. 93 (3) INELIGIBLE STUDENTS.—A student may not participate in 94 the program if he or she is: 95 (a) Enrolled in a school operating for the purpose of 96 providing educational services to youth in a Department of 97 Juvenile Justice commitment program; 98 (b) Participating in a virtual school, correspondence 99 school, or distance learning program that receives state funding 100 for the student’s participation; 101 (c) Enrolled in the Florida School for the Deaf and the 102 Blind; or 103 (d) Receiving an educational scholarship pursuant to this 104 chapter. 105 (4) PARENT AND STUDENT OPTIONS.— 106 (a) A parent may direct the trustee of the funds in the 107 student’s account to use such funds, in whole or in combination, 108 to: 109 1. Pay the tuition and fees for the child to attend an 110 eligible private school; 111 2. Pay the tuition and fees for the child to attend an 112 eligible private virtual school; 113 3. Pay a private tutor or private tutoring program 114 qualified under s. 1002.43 for supplemental educational 115 services; 116 4. Pay the cost of tuition, books, or fees for the child to 117 enroll in a dual enrollment program at a public postsecondary 118 institution or at an eligible private postsecondary institution; 119 5. Contribute to the child’s college savings plan; or 120 6. Make a payment toward the purchase of a contract under 121 the Stanley G. Tate Florida Prepaid College Program. 122 (b) Within 3 months after the child graduates from high 123 school or no longer participates in the program, a parent may 124 direct the trustee to donate any unspent funds in the account to 125 any institution identified in subparagraphs (a)1.-4. or to the 126 school district in which the child last resided before the 127 child’s participation in the program terminated. If a parent 128 fails to identify an institution to which the trustee must 129 donate the funds, the trustee shall donate the funds to the 130 school district pursuant to this paragraph. 131 (5) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 132 PARTICIPATION.— 133 (a) A parent must annually apply to the department on 134 behalf of the child during the annual enrollment period. As part 135 of the enrollment, the parent must identify the educational 136 option chosen to meet the compulsory attendance requirements of 137 law whether through attendance at a private school or private 138 virtual school, enrollment in a home education program under s. 139 1002.41, or a private tutoring program under s. 1002.43. 140 (b)1. If a parent elects for the child to attend an 141 eligible private school or private virtual school, the parent or 142 the child must: 143 a. Select an eligible private school or private virtual 144 school and apply for admission. 145 b. Inform the child’s school district when the parent 146 withdraws the child to attend the private school or private 147 virtual school. 148 c. Remain in attendance in the selected school throughout 149 the school year unless excused by the school for illness or 150 other good cause. 151 d. Comply with the school’s published policies. 152 e. Ensure that the child participating in the program takes 153 the nationally norm-referenced assessment tests administered by 154 the school which are required by the department. The parent may 155 also choose to have the child participate in a statewide 156 assessment pursuant to s. 1008.22. If the parent requests that 157 the child take a statewide assessment, the parent is responsible 158 for transporting the child to the testing site designated by the 159 school district. 160 f. Pay the balance of the school’s tuition and fees in 161 excess of the funds in the child’s account. 162 2. A parent who chooses to comply with the compulsory 163 attendance requirements by enrolling his or her child in a 164 private school or private virtual school may also choose to 165 enroll the child in a dual enrollment program through a public 166 postsecondary institution or an eligible private postsecondary 167 institution and use funds from the child’s account for such 168 purposes. The parent and child must register or apply for 169 admission during the institution’s registration or application 170 period and are responsible for paying the balance of tuition and 171 fees that is not covered by the payments from the child’s 172 account. 173 (c)1. If a parent elects for his or her child to 174 participate in a home education program, the parent and child 175 must comply with s. 1002.41. 176 2. A parent who chooses to comply with the compulsory 177 attendance requirements by enrolling his or her child in a home 178 education program may also choose to enroll the child in a dual 179 enrollment program through a public postsecondary institution or 180 an eligible private postsecondary institution and use funds from 181 the child’s account for such purpose. The parent and child must 182 register or apply for admission during the institution’s 183 registration or application period and are responsible for 184 paying the balance of tuition and fees that is not covered by 185 payments from the child’s account. 186 (d)1. If a parent elects for the child to receive an 187 education from an eligible private tutor or private tutoring 188 program, the parent and the child must comply with this section. 189 2. A parent who chooses to comply with the compulsory 190 attendance requirements through use of a private tutor or 191 private tutoring program may also choose to enroll his or her 192 child in a dual enrollment program through a public 193 postsecondary institution or an eligible private postsecondary 194 institution and use funds from the child’s account for such 195 purpose. The parent and child must register or apply for 196 admission during the institution’s registration or application 197 period and are responsible for paying the balance of tuition and 198 fees that is not covered by payments from the child’s account. 199 (e) If a parent elects to use any portion of his or her 200 child’s account as payment for private tutoring through an 201 eligible supplemental educational services provider, the parent 202 is responsible for payments to the provider that are not covered 203 by the child’s account. 204 (f) If a parent elects for the child to participate in dual 205 enrollment at a public postsecondary institution or an eligible 206 private postsecondary institution, the parent or the child must: 207 1. Register or apply for admission during the institution’s 208 registration or application period. 209 2. Inform the child’s school district when the parent 210 withdraws the child to attend the postsecondary institution. 211 3. Remain in attendance in the postsecondary institution 212 throughout the school year unless excused by the institution for 213 illness or other good cause. 214 4. Comply with the institution’s published policies. 215 5. Pay the balance of the postsecondary institution’s 216 tuition and fees in excess of the funds in the child’s account. 217 (g) If a parent elects to use any of the funds in the 218 child’s account to make a contribution to a college savings 219 plan, the parent must comply with all federal and state laws 220 related to contributions to a college savings plan. 221 (h) If a parent elects to use any of the funds in the 222 child’s account toward the purchase of a contract under the 223 Stanley G. Tate Florida Prepaid College Program, the parent must 224 comply with all rules and requirements of the program and is 225 responsible for payments in excess of the funds in the account. 226 227 A child may return to the public school system at any time, at 228 which time quarterly payments to the child’s account shall 229 cease. The parent of a child who returns to the public school 230 system is responsible for the payment of any outstanding balance 231 owed to the private school, private virtual school, private 232 tutor, private tutoring program, state postsecondary 233 institution, or private postsecondary institution which is in 234 excess of the funds in the account when payments to the account 235 cease. 236 (6) EDUCATIONAL INSTITUTION ELIGIBILITY AND OBLIGATIONS.— 237 (a) A sectarian or nonsectarian private school is eligible 238 to participate in the program if the school: 239 1. Is accredited by the Southern Association of Colleges 240 and Schools or is eligible to participate in the Florida Tax 241 Credit Scholarship Program or the John M. McKay Scholarships for 242 Students with Disabilities Program. 243 2. Complies with rules adopted by the State Board of 244 Education for participation in the program. 245 (b) A sectarian or nonsectarian private virtual school is 246 eligible to participate in the program if the school: 247 1. Is approved by the department to participate in the 248 school district virtual instruction program under s. 1002.45. 249 2. Complies with rules adopted by the State Board of 250 Education for participation in the program. 251 (c) A private tutor or private tutoring program is eligible 252 to participate in the program if the private tutor or private 253 tutoring program: 254 1. Is qualified under s. 1002.43. 255 2. Complies with rules adopted by the State Board of 256 Education for participation in the program. 257 3. Is a supplemental educational services provider under 258 the federal Elementary and Secondary Education Act, 20 U.S.C. 259 ss. 6301 et seq. 260 (d) Each public postsecondary institution is eligible to 261 participate in the program and must comply with rules adopted by 262 the State Board of Education for participation in the program. 263 (e) A sectarian or nonsectarian private postsecondary 264 institution is eligible to participate in the program if the 265 institution is a member of the Independent Colleges and 266 Universities of Florida and complies with rules adopted by the 267 State Board of Education for participation in the program. 268 (7) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of 269 Education shall: 270 (a) Establish an annual enrollment period and a process in 271 which a parent may apply to enroll his or her child in the 272 program. The enrollment period shall begin by January 1 and end 273 by March 1 before the school year in which funding for the 274 child’s account is sought. All applications must be processed by 275 May 1 of each year. 276 (b) Annually verify the eligibility of private schools, 277 private virtual schools, private tutors, private tutoring 278 programs, and postsecondary institutions to participate in the 279 program and publish a list of eligible schools, tutors, tutoring 280 programs, and postsecondary institutions. 281 (c) Annually, by March 15, submit to a participating 282 financial institution a list of eligible private schools, 283 private virtual schools, private tutors, private tutoring 284 programs, and private postsecondary institutions. 285 (d) Notify a participating financial institution of 286 students who are approved to participate in the program. The 287 notice must be made annually by May 1 after the department 288 processes all applications to participate in the program. 289 (e) Establish a toll-free hotline that provides parents and 290 private schools with information about the program. 291 (f) Establish a process by which a person may notify the 292 department of any violation of laws or rules relating to 293 participation in the program. The department shall conduct an 294 inquiry of all signed, written, and legally sufficient 295 complaints that allege a violation of this section or make a 296 referral to the appropriate agency for an investigation. A 297 complaint is legally sufficient if it states ultimate facts 298 showing that this section or a rule adopted under this section 299 has been violated. 300 (g) Require participating private schools and private 301 virtual schools to annually certify compliance with the 302 requirements of the program. The certification must be made in a 303 sworn and notarized statement by the head of the private school. 304 (h) Compare the list of students participating in the 305 program with the public school enrollment lists to avoid 306 duplicate payments. 307 (i) Maintain a list of nationally norm-referenced tests 308 identified by the department which must be administered by a 309 participating private school or private virtual school to 310 students participating in the program. The tests must meet 311 industry standards of quality under rules of the State Board of 312 Education. 313 (j) Select an independent research organization, which may 314 be a public or private entity or university, to which 315 participating private schools and private virtual schools must 316 report the scores of participating students on the nationally 317 norm-referenced tests administered by the schools in grades 3 318 through 10. 319 1. The independent research organization must annually 320 issue a report to the department which includes: 321 a. The year-to-year learning gains of students in the 322 program. 323 b. To the extent possible, a comparison of the learning 324 gains of students in the program to the statewide learning gains 325 of public school students having backgrounds similar to those of 326 the students in the program. In order to minimize the costs and 327 time that the independent research organization requires for 328 analysis and evaluation, the department shall conduct analyses 329 of assessment data from matched students in public schools and 330 shall calculate learning gains of control groups using a 331 methodology outlined in the contract with the independent 332 research organization. 333 c. The aggregate year-to-year learning gains of students in 334 the program in each participating private school in which there 335 are at least 30 participating students having scores for tests 336 for 2 consecutive years at that private school. 337 2. The sharing and reporting of the learning gains of 338 students pursuant to this paragraph must be in accordance with 339 the Family Educational Rights and Privacy Act, 20 U.S.C. s. 340 1232g, and shall be for the sole purpose of creating the annual 341 report required by subparagraph 1. The department and the 342 independent research organization shall preserve the 343 confidentiality of such information as required by law. The 344 organization may not disaggregate data in its annual report to a 345 level that will identify individual participating schools, 346 except as required under sub-subparagraph 1.c., or disclose the 347 academic level of individual students. 348 3. The department shall publish the annual report on its 349 website. 350 (k) Conduct random site visits to private schools, private 351 tutors, private tutoring programs, and private postsecondary 352 institutions participating in the program. During a site visit, 353 the department may conduct only activities to verify the 354 information reported by the schools concerning the enrollment 355 and attendance of students, the credentials of teachers, and the 356 results of criminal history record checks of teachers. 357 (l) Annually, by December 15, issue a report to the 358 Governor, the President of the Senate, and the Speaker of the 359 House of Representatives describing the implementation of 360 accountability mechanisms for the program; identifying any 361 violations of a law or rule governing the program concerning the 362 enrollment and attendance of students, the credentials of 363 teachers, or the background screening of teachers; and 364 describing the corrective actions taken by the department 365 relating to violations of a law or rule governing the program. 366 (8) CHIEF FINANCIAL OFFICER OBLIGATIONS.—The Chief 367 Financial Officer shall: 368 (a) Process applications from financial institutions 369 applying to participate in the program. 370 (b) Provide the identity and contact information for the 371 selected financial institution to the department by March 1 of 372 each year. 373 (c) Conduct or review a financial audit of the selected 374 financial institution to ensure compliance with this section. 375 (d) Revoke the eligibility of the selected financial 376 institution if the institution fails to comply with this section 377 and select a replacement financial institution pursuant to 378 paragraph (9)(a). 379 (e) Upon notice from the department, make payments to the 380 accounts of participating students in four equal installments by 381 September 1, November 1, February 1, and April 1. 382 (9) OBLIGATIONS OF FINANCIAL INSTITUTIONS.— 383 (a) The Chief Financial Officer shall create a request for 384 proposal for the purpose of selecting a financial institution to 385 aid in the administration of the program. The Chief Financial 386 Officer shall select the financial institution from institutions 387 that agree to: 388 1. Serve as a trustee of the funds in a student’s account. 389 2. Limit fees imposed on each account to 3 percent or less 390 of each payment made from an account. 391 3. Make timely quarterly payments directly to the eligible 392 private school, private virtual school, private tutor, private 393 tutoring program, or eligible private postsecondary institution 394 selected by the parent. The amount of the quarterly payment to 395 the educational institution or program may not exceed: 396 a. The amount of the state quarterly payment to the 397 financial institution, less the financial institution’s fees. 398 b. The reported tuition and fee schedule provided to the 399 department for the educational institution or program. 400 4. Make timely quarterly payments directly to a public 401 postsecondary institution selected by the parent for the payment 402 of books, tuition, and fees charged for a student’s 403 participation in a dual enrollment program. The amount of the 404 quarterly payment to the educational institution may not exceed: 405 a. The amount of the state quarterly payment to the 406 financial institution, less the financial institution’s fees. 407 b. The full cost of books, tuition, and fees charged for 408 the student’s participation in the dual enrollment program. 409 5. Make timely quarterly payments directly to the selected 410 college savings plan or the Stanley G. Tate Florida Prepaid 411 College Program. The amount of such quarterly payment may not 412 exceed the amount of the state quarterly payment to the 413 financial institution, less the financial institution’s fees. 414 6. Notify the department by February 1, July 1, September 415 1, and December 1 of the students who have accounts with the 416 institution under this section. 417 (b) A participating financial institution must annually 418 notify the Chief Financial Officer of its intent to continue 419 participating in, or withdraw from, the program. The length of 420 the contract with the financial institution shall not exceed 5 421 years, and the financial institution must provide at least 365 422 days’ notice to the Chief Financial Officer and to the parents 423 of students having an account at the institution before it may 424 withdraw from the program. The institution must also transfer 425 each account to the successor financial institution selected by 426 the Chief Financial Officer pursuant to paragraph (a). 427 (10) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.— 428 (a)1. The Commissioner of Education shall deny, suspend, or 429 revoke the participation of a private school, private virtual 430 school, private tutor, or private tutoring program in the 431 program if the commissioner determines that the school, tutor, 432 or tutoring program has failed to comply with this section or 433 rules of the State Board of Education adopted under this 434 section. However, if the noncompliance is correctable within a 435 reasonable amount of time and the health, safety, or welfare of 436 the students is not threatened, the commissioner may issue a 437 notice of noncompliance that shall provide the school, tutor, or 438 tutoring program with a timeframe within which to show evidence 439 of compliance before action may be taken to suspend or revoke 440 participation in the program. 441 2. The commissioner may deny, suspend, or revoke a private 442 school’s participation in the program if the commissioner 443 determines that an owner or operator of the private school is 444 operating or has operated an educational institution in this 445 state or another state in a manner that is contrary to the 446 health, safety, or welfare of the public. In making this 447 determination, the commissioner may consider factors, including, 448 but not limited to, acts or omissions by the owner or operator 449 which led to a previous denial or revocation of participation in 450 an education scholarship program or an education savings account 451 program; an owner’s or operator’s failure to reimburse a 452 student’s account for funds improperly received or retained by a 453 school; imposition of a previous criminal or civil 454 administrative sanction related to an owner’s or operator’s 455 management or operation of an educational institution; or the 456 existence of other types of criminal proceedings in which the 457 owner or operator was found guilty of, regardless of 458 adjudication, or entered a plea of nolo contendere or guilty to, 459 any offense involving fraud, deceit, dishonesty, or moral 460 turpitude. 461 (b) The commissioner’s determination to deny, suspend, or 462 revoke a private school’s participation in the program is 463 subject to the following: 464 1. The department must notify the private school of the 465 proposed action in writing by certified mail and regular mail to 466 the private school’s address of record with the department. The 467 notice shall state the reasons for the proposed action and 468 notice of the timelines and procedures set forth in this 469 paragraph. 470 2. The private school that is adversely affected by the 471 proposed action has 15 days after receipt of the notice of 472 proposed action to file with the clerk of the department a 473 request for a proceeding pursuant to ss. 120.569 and 120.57. If 474 the private school is entitled to a hearing under s. 120.57(1), 475 the department shall forward the request to the Division of 476 Administrative Hearings. 477 3. Upon receipt of a request referred pursuant to this 478 paragraph, the director of the Division of Administrative 479 Hearings shall expedite the hearing and assign an administrative 480 law judge who shall commence a hearing within 30 days after the 481 receipt of the formal written request from the department and 482 enter a recommended order within 30 days after the hearing or 483 within 30 days after receipt of the hearing transcript, 484 whichever is later. Each party may submit written exceptions to 485 the recommended order within 10 days after the recommended order 486 is entered. The department shall enter a final order within 30 487 days after the entry of the recommended order. The provisions of 488 this subparagraph may be waived upon stipulation by all parties. 489 (c) The commissioner may order a participating financial 490 institution to suspend payment of funds from accounts to a 491 private school if the commissioner finds that probable cause of 492 any of the following exists: 493 1. An imminent threat to the health, safety, or welfare of 494 a student. 495 2. Fraudulent activity on the part of the private school. 496 497 The commissioner’s order suspending payment pursuant to this 498 paragraph may be appealed pursuant to the same procedures and 499 timelines as the notice of proposed action set forth in 500 paragraph (b). 501 (11) AUTHORIZED RELEASE OF PERSONALLY IDENTIFIABLE 502 INFORMATION.—Notwithstanding s. 1002.22, in incidents of alleged 503 fraudulent activity relating to participation in the program, 504 the Office of Inspector General of the department may release 505 personally identifiable records or reports of students to the 506 following persons or organizations: 507 (a) A court of competent jurisdiction in compliance with an 508 order of that court or the attorney of record in accordance with 509 a lawfully issued subpoena, consistent with the Family 510 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g. 511 (b) A person or entity authorized by a court of competent 512 jurisdiction in compliance with an order of that court or the 513 attorney of record in accordance with a lawfully issued 514 subpoena, consistent with the Family Educational Rights and 515 Privacy Act, 20 U.S.C. s. 1232g. 516 (c) A person, entity, or authority issuing a subpoena for 517 law enforcement purposes if the court or other issuing agency 518 has ordered that the existence or the contents of the subpoena 519 or the information furnished in response to the subpoena not be 520 disclosed, consistent with the Family Educational Rights and 521 Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31. 522 (12) EDUCATION SAVINGS ACCOUNT AMOUNT.—The total amount of 523 payments to a participating student’s account for a single 524 school year shall be equal to a percentage of the base student 525 allocation under the Florida Education Finance Program 526 multiplied by the appropriate cost factor for the educational 527 program that would have been provided for the student in the 528 district school to which he or she was assigned, multiplied by 529 the district cost differential plus the per-student share of 530 instructional materials funds and other categorical funds as 531 provided in the General Appropriations Act. 532 (13) LEGISLATIVE BUDGET COMMISSION.—Each quarter, the 533 Legislative Budget Commission may transfer to the Florida 534 Education Finance Program any funds appropriated for the 535 Education Savings Account Program in excess of amounts required 536 to fully fund the accounts of all participating students. 537 (14) ADMINISTRATION; RULES.— 538 (a) The department and the Department of Financial Services 539 shall develop a cooperative agreement to assist in the 540 administration of this section. 541 (b) The State Board of Education shall adopt rules 542 necessary for the department and the Commissioner of Education 543 to administer this section, including rules relating to the 544 establishment of the enrollment period, enrollment forms, and 545 reporting requirements for financial institutions and schools. 546 (c) The Chief Financial Officer shall adopt rules necessary 547 to administer this section, including rules relating to the 548 eligibility and auditing of participating financial 549 institutions. 550 Section 2. Enrollment for the 2013-2014 school year.— 551 (1) Notwithstanding s. 1002.385(7), Florida Statutes, the 552 enrollment period to participate in the Education Savings 553 Account Program for the 2013-2014 school year is July 1 through 554 July 31, 2013. The number of students who may participate is 555 limited to the number of participants specified in the General 556 Appropriations Act. 557 (2)(a) The State Board of Education may adopt emergency 558 rules pursuant to ss. 120.536(1) and 120.54, Florida Statutes, 559 to enable the Department of Education and the Commissioner of 560 Education to implement this section. 561 (b) The Chief Financial Officer may adopt emergency rules 562 pursuant to ss. 120.536(1) and 120.54, Florida Statutes, to 563 implement this section. 564 Section 3. This act shall take effect upon becoming a law.