Bill Text: FL S2126 | 2010 | Regular Session | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Florida Tax Credit Scholarship Program [WPSC]

Spectrum: Moderate Partisan Bill (Republican 17-2)

Status: (Passed) 2010-04-22 - Approved by Governor -SJ 00753; Chapter No. 2010-24 [S2126 Detail]

Download: Florida-2010-S2126-Engrossed.html

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CS for SB 2126                                  Second Engrossed 
20102126e2 
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 
5         of the program contingent upon available funds; 
6         revising certain eligibility criteria; revising tax 
7         credit grant provisions; specifying a tax credit cap; 
8         providing for increasing the tax credit cap under 
9         certain circumstances; providing application 
10         procedures and requirements; providing for unused 
11         amounts of tax credits to be carried forward; 
12         providing application requirements; providing 
13         limitations on conveying, assigning, or transferring 
14         tax credits; revising provisions governing the 
15         rescission of taxpayer tax credits; deleting a 
16         prohibition against claiming certain multiple tax 
17         credits; specifying additional obligations for 
18         eligible nonprofit scholarship-funding organizations 
19         relating to development and review of certain 
20         accounting procedures and guidelines; providing 
21         reporting requirements; limiting private school 
22         participation eligibility to certain grades; requiring 
23         private schools to annually contract with accountants 
24         to perform certain procedures; providing reporting and 
25         procedural requirements; revising certain obligations 
26         of the Department of Education; specifying additional 
27         requirements for certain independent research 
28         organizations; providing responsibilities of the 
29         Department of Education; deleting certain requirements 
30         for independent research organizations; authorizing 
31         the Commissioner of Education to deny, suspend, or 
32         revoke private school program participation under 
33         certain circumstances; providing requirements and 
34         criteria; revising limitations on annual amounts of 
35         scholarships provided; deleting certain corporate tax 
36         credit carryforward authority; revising certain 
37         rulemaking authority; providing for severability and 
38         for preserving certain additional tax credits; 
39         creating s. 211.0251, F.S.; providing for a credit 
40         against the oil and gas production tax for certain 
41         program contributions; requiring the Department of 
42         Revenue to disregard certain tax credits for certain 
43         purposes; providing for application; creating s. 
44         212.1831, F.S.; providing for a credit against sales 
45         and use tax for certain program contributions; 
46         requiring the Department of Revenue to disregard 
47         certain tax credits for certain purposes; providing 
48         for application; amending s. 213.053, F.S.; expanding 
49         the authority of the Department of Revenue to disclose 
50         certain information; amending s. 220.13, F.S.; 
51         revising the determination of additions to adjusted 
52         federal income; providing intent; providing for 
53         construction of certain provisions; providing for 
54         retroactive application; creating s. 220.1875, F.S.; 
55         providing for a credit against the corporate income 
56         tax for certain program contributions; providing 
57         limitations; providing for adjustments; providing for 
58         application; creating s. 561.1211, F.S.; providing for 
59         a credit against certain alcoholic beverage taxes for 
60         certain contributions; requiring the Department of 
61         Revenue to disregard certain tax credits for certain 
62         purposes; providing for application; amending ss. 
63         220.02, 220.186, 624.51055, 1001.10, 1002.20, 1002.23, 
64         1002.39, 1002.421, 1006.061, 1012.315, and 1012.796, 
65         F.S.; conforming cross-references to changes made by 
66         the act; authorizing the Department of Revenue to 
67         adopt emergency rules; providing an appropriation to 
68         the Department of Revenue to implement the act; 
69         providing effective dates. 
70 
71  Be It Enacted by the Legislature of the State of Florida: 
72 
73         Section 1. Section 220.187, Florida Statutes, is 
74  transferred, renumbered as section 1002.395, Florida Statutes, 
75  and amended to read: 
76         1002.395 220.187 Florida Tax Credit Scholarship Program 
77  Credits for contributions to nonprofit scholarship-funding 
78  organizations.— 
79         (1) FINDINGS AND PURPOSE.— 
80         (a) The Legislature finds that: 
81         1. It has the inherent power to determine subjects of 
82  taxation for general or particular public purposes. 
83         2. Expanding educational opportunities and improving the 
84  quality of educational services within the state are valid 
85  public purposes that the Legislature may promote using its 
86  sovereign power to determine subjects of taxation and exemptions 
87  from taxation. 
88         3. Ensuring that all parents, regardless of means, may 
89  exercise and enjoy their basic right to educate their children 
90  as they see fit is a valid public purpose that the Legislature 
91  may promote using its sovereign power to determine subjects of 
92  taxation and exemptions from taxation. 
93         4. Expanding educational opportunities and the healthy 
94  competition they promote are critical to improving the quality 
95  of education in the state and to ensuring that all children 
96  receive the high-quality education to which they are entitled. 
97         (b) The purpose of this section is to: 
98         1. Enable taxpayers to make private, voluntary 
99  contributions to nonprofit scholarship-funding organizations in 
100  order to promote the general welfare. 
101         2. Provide taxpayers who wish to help parents with limited 
102  resources exercise their basic right to educate their children 
103  as they see fit with a means to do so. 
104         3. Promote the general welfare by expanding educational 
105  opportunities for children of families that have limited 
106  financial resources. 
107         4. Enable children in this state to achieve a greater level 
108  of excellence in their education. 
109         5. Improve the quality of education in this state, both by 
110  expanding educational opportunities for children and by creating 
111  incentives for schools to achieve excellence. 
112         (2) DEFINITIONS.—As used in this section, the term: 
113         (a) “Annual tax credit amount” means, for any state fiscal 
114  year, the sum of the amount of tax credits approved under 
115  paragraph (5)(b), including tax credits to be taken under s. 
116  220.1875 or s. 624.51055, which are approved for a taxpayer 
117  whose taxable year begins on or after January 1 of the calendar 
118  year preceding the start of the applicable state fiscal year. 
119         (b)(a) “Department” means the Department of Revenue. 
120         (c)(b) “Direct certification list” means the certified list 
121  of children who qualify for the Food Stamp Program, the 
122  Temporary Assistance to Needy Families Program, or the Food 
123  Distribution Program on Indian Reservations provided to the 
124  Department of Education by the Department of Children and Family 
125  Services. 
126         (d) “Division” means the Division of Alcoholic Beverages 
127  and Tobacco of the Department of Business and Professional 
128  Regulation. 
129         (e)(c) “Eligible contribution” means a monetary 
130  contribution from a taxpayer, subject to the restrictions 
131  provided in this section, to an eligible nonprofit scholarship 
132  funding organization. The taxpayer making the contribution may 
133  not designate a specific child as the beneficiary of the 
134  contribution. 
135         (f)(d) “Eligible nonprofit scholarship-funding 
136  organization” means a charitable organization that: 
137         1. Is exempt from federal income tax pursuant to s. 
138  501(c)(3) of the Internal Revenue Code; 
139         2. Is a Florida entity formed under chapter 607, chapter 
140  608, or chapter 617 and whose principal office is located in the 
141  state; and 
142         3. Complies with the provisions of subsection (6). 
143         (g)(e) “Eligible private school” means a private school, as 
144  defined in s. 1002.01(2), located in Florida which offers an 
145  education to students in any grades K-12 and that meets the 
146  requirements in subsection (8). 
147         (h)(f) “Owner or operator” includes: 
148         1. An owner, president, officer, or director of an eligible 
149  nonprofit scholarship-funding organization or a person with 
150  equivalent decisionmaking authority over an eligible nonprofit 
151  scholarship-funding organization. 
152         2. An owner, operator, superintendent, or principal of an 
153  eligible private school or a person with equivalent 
154  decisionmaking authority over an eligible private school. 
155         (i) “Tax credit cap amount” means the maximum annual tax 
156  credit amount that the department may approve in a state fiscal 
157  year. 
158         (j) “Unweighted FTE funding amount” means the statewide 
159  average total funds per unweighted full-time equivalent funding 
160  amount that is incorporated by reference in the General 
161  Appropriations Act, or any subsequent special appropriations 
162  act, for the applicable state fiscal year. 
163         (3) PROGRAM; SCHOLARSHIP ELIGIBILITY.— 
164         (a) The Florida Tax Credit Scholarship Program is 
165  established. 
166         (b) Contingent upon available funds: 
167         1. A student is eligible for a Florida tax credit 
168  scholarship under this section or s. 624.51055 if the student 
169  qualifies for free or reduced-price school lunches under the 
170  National School Lunch Act or is on the direct certification list 
171  and: 
172         a.(a) Was counted as a full-time equivalent student during 
173  the previous state fiscal year for purposes of state per-student 
174  funding; 
175         b.(b) Received a scholarship from an eligible nonprofit 
176  scholarship-funding organization or from the State of Florida 
177  during the previous school year; 
178         c.(c) Is eligible to enter kindergarten or first grade; or 
179         d.(d) Is currently placed, or during the previous state 
180  fiscal year was placed, in foster care as defined in s. 39.01. 
181         2. Contingent upon available funds, A student may continue 
182  in the scholarship program as long as the student’s household 
183  income level does not exceed 230 200 percent of the federal 
184  poverty level. 
185         3. A sibling of a student who is continuing in the 
186  scholarship program and who resides in the same household as the 
187  student shall also be eligible as a first-time tax credit 
188  scholarship recipient if the sibling meets one or more of the 
189  criteria specified in subparagraph 1. and as long as the 
190  student’s and sibling’s household income level does not exceed 
191  230 200 percent of the federal poverty level. 
192         (c) Household income for purposes of a student who is 
193  currently in foster care as defined in s. 39.01 shall consist 
194  only of the income that may be considered in determining whether 
195  he or she qualifies for free or reduced-price school lunches 
196  under the National School Lunch Act. 
197         (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for 
198  a scholarship while he or she is: 
199         (a) Enrolled in a school operating for the purpose of 
200  providing educational services to youth in Department of 
201  Juvenile Justice commitment programs; 
202         (b) Receiving a scholarship from another eligible nonprofit 
203  scholarship-funding organization under this section; 
204         (c) Receiving an educational scholarship pursuant to 
205  chapter 1002; 
206         (d) Participating in a home education program as defined in 
207  s. 1002.01(1); 
208         (e) Participating in a private tutoring program pursuant to 
209  s. 1002.43; 
210         (f) Participating in a virtual school, correspondence 
211  school, or distance learning program that receives state funding 
212  pursuant to the student’s participation unless the participation 
213  is limited to no more than two courses per school year; or 
214         (g) Enrolled in the Florida School for the Deaf and the 
215  Blind. 
216         (5) AUTHORIZATION TO GRANT SCHOLARSHIP FUNDING TAX CREDITS; 
217  LIMITATIONS ON INDIVIDUAL AND TOTAL CREDITS.— 
218         (a)1. The tax credit cap amount is $140 million in the 
219  2010-2011 state fiscal year. 
220         2. In the 2011-2012 state fiscal year and each state fiscal 
221  year thereafter, the tax credit cap amount is the tax credit cap 
222  amount in the prior state fiscal year. However, in any state 
223  fiscal year when the annual tax credit amount for the prior 
224  state fiscal year is equal to or greater than 90 percent of the 
225  tax credit cap amount applicable to that state fiscal year, the 
226  tax credit cap amount shall increase by 25 percent. The 
227  department shall publish on its website information identifying 
228  the tax credit cap amount when it is increased pursuant to this 
229  subparagraph. There is allowed a credit of 100 percent of an 
230  eligible contribution against any tax due for a taxable year 
231  under this chapter. However, such a credit may not exceed 75 
232  percent of the tax due under this chapter for the taxable year, 
233  after the application of any other allowable credits by the 
234  taxpayer. The credit granted by this section shall be reduced by 
235  the difference between the amount of federal corporate income 
236  tax taking into account the credit granted by this section and 
237  the amount of federal corporate income tax without application 
238  of the credit granted by this section. 
239         (b) A taxpayer may submit an application to the department 
240  for a tax credit or credits under one or more of s. 211.0251, s. 
241  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055. The 
242  taxpayer shall specify in the application each tax for which the 
243  taxpayer requests a credit and the applicable taxable year for a 
244  credit under s. 220.1875 or s. 624.51055 or the applicable state 
245  fiscal year for a credit under s. 211.0251, s. 212.1831, or s. 
246  561.1211. The department shall approve tax credits on a first 
247  come, first-served basis and must obtain the division’s approval 
248  prior to approving a tax credit under s. 561.1211. For each 
249  state fiscal year, the total amount of tax credits and 
250  carryforward of tax credits which may be granted under this 
251  section and s. 624.51055 is $118 million. 
252         (c) If a tax credit approved under paragraph (b)is not 
253  fully used within the specified state fiscal year for credits 
254  under s. 211.0251, s. 212.1831, or s. 561.1211 or against taxes 
255  due for the specified taxable year for credits under s. 220.1875 
256  or s. 624.51055 because of insufficient tax liability on the 
257  part of the taxpayer, the unused amount may be carried forward 
258  for a period not to exceed 3 years. However, any taxpayer that 
259  seeks to carry forward an unused amount of tax credit must 
260  submit an application to the department for approval of the 
261  carryforward tax credit in the year that the taxpayer intends to 
262  use the carryforward. The department must obtain the division’s 
263  approval prior to approving the carryforward of a tax credit 
264  under s. 561.1211. A taxpayer who files a Florida consolidated 
265  return as a member of an affiliated group pursuant to s. 
266  220.131(1) may be allowed the credit on a consolidated return 
267  basis; however, the total credit taken by the affiliated group 
268  is subject to the limitation established under paragraph (a). 
269         (d) A taxpayer may not convey, assign, or transfer an 
270  approved tax credit or a carryforward tax credit to another 
271  entity unless all of the assets of the taxpayer are conveyed, 
272  assigned, or transferred in the same transaction. 
273         (e)(d) Within any state fiscal year Effective for tax years 
274  beginning January 1, 2006, a taxpayer may rescind all or part of 
275  a its allocated tax credit approved under paragraph (b) this 
276  section. The amount rescinded shall become available for 
277  purposes of the cap for that state fiscal year under this 
278  section to another an eligible taxpayer as approved by the 
279  department if the taxpayer receives notice from the department 
280  that the rescindment has been accepted by the department and the 
281  taxpayer has not previously rescinded any or all of its tax 
282  credits approved credit allocation under paragraph (b) this 
283  section more than once in the previous 3 tax years. The 
284  department must obtain the division’s approval prior to 
285  accepting the rescindment of a tax credit under s. 561.1211. Any 
286  amount rescinded under this paragraph shall become available to 
287  an eligible taxpayer on a first-come, first-served basis based 
288  on tax credit applications received after the date the 
289  rescindment is accepted by the department. 
290         (e) A taxpayer who is eligible to receive the credit 
291  provided for in s. 624.51055 is not eligible to receive the 
292  credit provided by this section. 
293         (6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING 
294  ORGANIZATIONS.—An eligible nonprofit scholarship-funding 
295  organization: 
296         (a) Must comply with the antidiscrimination provisions of 
297  42 U.S.C. s. 2000d. 
298         (b) Must comply with the following background check 
299  requirements: 
300         1. All owners and operators as defined in subparagraph 
301  (2)(h)(f)1. are, upon employment or engagement to provide 
302  services, subject to level 2 background screening as provided 
303  under chapter 435. The fingerprints for the background screening 
304  must be electronically submitted to the Department of Law 
305  Enforcement and can be taken by an authorized law enforcement 
306  agency or by an employee of the eligible nonprofit scholarship 
307  funding organization or a private company who is trained to take 
308  fingerprints. However, the complete set of fingerprints of an 
309  owner or operator may not be taken by the owner or operator. The 
310  results of the state and national criminal history check shall 
311  be provided to the Department of Education for screening under 
312  chapter 435. The cost of the background screening may be borne 
313  by the eligible nonprofit scholarship-funding organization or 
314  the owner or operator. 
315         2. Every 5 years following employment or engagement to 
316  provide services or association with an eligible nonprofit 
317  scholarship-funding organization, each owner or operator must 
318  meet level 2 screening standards as described in s. 435.04, at 
319  which time the nonprofit scholarship-funding organization shall 
320  request the Department of Law Enforcement to forward the 
321  fingerprints to the Federal Bureau of Investigation for level 2 
322  screening. If the fingerprints of an owner or operator are not 
323  retained by the Department of Law Enforcement under subparagraph 
324  3., the owner or operator must electronically file a complete 
325  set of fingerprints with the Department of Law Enforcement. Upon 
326  submission of fingerprints for this purpose, the eligible 
327  nonprofit scholarship-funding organization shall request that 
328  the Department of Law Enforcement forward the fingerprints to 
329  the Federal Bureau of Investigation for level 2 screening, and 
330  the fingerprints shall be retained by the Department of Law 
331  Enforcement under subparagraph 3. 
332         3. Beginning July 1, 2007, all fingerprints submitted to 
333  the Department of Law Enforcement as required by this paragraph 
334  must be retained by the Department of Law Enforcement in a 
335  manner approved by rule and entered in the statewide automated 
336  fingerprint identification system authorized by s. 943.05(2)(b). 
337  The fingerprints must thereafter be available for all purposes 
338  and uses authorized for arrest fingerprint cards entered in the 
339  statewide automated fingerprint identification system pursuant 
340  to s. 943.051. 
341         4. Beginning July 1, 2007, the Department of Law 
342  Enforcement shall search all arrest fingerprint cards received 
343  under s. 943.051 against the fingerprints retained in the 
344  statewide automated fingerprint identification system under 
345  subparagraph 3. Any arrest record that is identified with an 
346  owner’s or operator’s fingerprints must be reported to the 
347  Department of Education. The Department of Education shall 
348  participate in this search process by paying an annual fee to 
349  the Department of Law Enforcement and by informing the 
350  Department of Law Enforcement of any change in the employment, 
351  engagement, or association status of the owners or operators 
352  whose fingerprints are retained under subparagraph 3. The 
353  Department of Law Enforcement shall adopt a rule setting the 
354  amount of the annual fee to be imposed upon the Department of 
355  Education for performing these services and establishing the 
356  procedures for the retention of owner and operator fingerprints 
357  and the dissemination of search results. The fee may be borne by 
358  the owner or operator of the nonprofit scholarship-funding 
359  organization. 
360         5. A nonprofit scholarship-funding organization whose owner 
361  or operator fails the level 2 background screening shall not be 
362  eligible to provide scholarships under this section. 
363         6. A nonprofit scholarship-funding organization whose owner 
364  or operator in the last 7 years has filed for personal 
365  bankruptcy or corporate bankruptcy in a corporation of which he 
366  or she owned more than 20 percent shall not be eligible to 
367  provide scholarships under this section. 
368         (c) Must not have an owner or operator who owns or operates 
369  an eligible private school that is participating in the 
370  scholarship program. 
371         (d) Must provide scholarships, from eligible contributions, 
372  to eligible students for the cost of: 
373         1. Tuition and fees for an eligible private school; or 
374         2. Transportation to a Florida public school that is 
375  located outside the district in which the student resides or to 
376  a lab school as defined in s. 1002.32. 
377         (e) Must give priority to eligible students who received a 
378  scholarship from an eligible nonprofit scholarship-funding 
379  organization or from the State of Florida during the previous 
380  school year. 
381         (f) Must provide a scholarship to an eligible student on a 
382  first-come, first-served basis unless the student qualifies for 
383  priority pursuant to paragraph (e). 
384         (g) May not restrict or reserve scholarships for use at a 
385  particular private school or provide scholarships to a child of 
386  an owner or operator. 
387         (h) Must allow an eligible student to attend any eligible 
388  private school and must allow a parent to transfer a scholarship 
389  during a school year to any other eligible private school of the 
390  parent’s choice. 
391         (i)1. May use up to 3 percent of eligible contributions 
392  received during the state fiscal year in which such 
393  contributions are collected for administrative expenses if the 
394  organization has operated under this section for at least 3 
395  state fiscal years and did not have any negative financial 
396  findings in its most recent audit under paragraph (l). Such 
397  administrative expenses must be reasonable and necessary for the 
398  organization’s management and distribution of eligible 
399  contributions under this section. No more than one-third of the 
400  funds authorized for administrative expenses under this 
401  subparagraph may be used for expenses related to the recruitment 
402  of contributions from taxpayers. 
403         2. Must expend for annual or partial-year scholarships an 
404  amount equal to or greater than 75 percent of the net eligible 
405  contributions remaining after administrative expenses during the 
406  state fiscal year in which such contributions are collected. No 
407  more than 25 percent of such net eligible contributions may be 
408  carried forward to the following state fiscal year. Any amounts 
409  carried forward shall be expended for annual or partial-year 
410  scholarships in the following state fiscal year. Net eligible 
411  contributions remaining on June 30 of each year that are in 
412  excess of the 25 percent that may be carried forward shall be 
413  returned to the State Treasury for deposit in the General 
414  Revenue Fund. 
415         3. Must, before granting a scholarship for an academic 
416  year, document each scholarship student’s eligibility for that 
417  academic year. A scholarship-funding organization may not grant 
418  multiyear scholarships in one approval process. 
419         (j) Must maintain separate accounts for scholarship funds 
420  and operating funds. 
421         (k) With the prior approval of the Department of Education, 
422  may transfer funds to another eligible nonprofit scholarship 
423  funding organization if additional funds are required to meet 
424  scholarship demand at the receiving nonprofit scholarship 
425  funding organization. A transfer shall be limited to the greater 
426  of $500,000 or 20 percent of the total contributions received by 
427  the nonprofit scholarship-funding organization making the 
428  transfer. All transferred funds must be deposited by the 
429  receiving nonprofit scholarship-funding organization into its 
430  scholarship accounts. All transferred amounts received by any 
431  nonprofit scholarship-funding organization must be separately 
432  disclosed in the annual financial and compliance audit required 
433  in this section. 
434         (l) Must provide to the Auditor General and the Department 
435  of Education an annual financial and compliance audit of its 
436  accounts and records conducted by an independent certified 
437  public accountant and in accordance with rules adopted by the 
438  Auditor General. The audit must be conducted in compliance with 
439  generally accepted auditing standards and must include a report 
440  on financial statements presented in accordance with generally 
441  accepted accounting principles set forth by the American 
442  Institute of Certified Public Accountants for not-for-profit 
443  organizations and a determination of compliance with the 
444  statutory eligibility and expenditure requirements set forth in 
445  this section. Audits must be provided to the Auditor General and 
446  the Department of Education within 180 days after completion of 
447  the eligible nonprofit scholarship-funding organization’s fiscal 
448  year. 
449         (m) Must prepare and submit quarterly reports to the 
450  Department of Education pursuant to paragraph (9)(m). In 
451  addition, an eligible nonprofit scholarship-funding organization 
452  must submit in a timely manner any information requested by the 
453  Department of Education relating to the scholarship program. 
454         (n)1.a. Must participate in the joint development of 
455  agreed-upon procedures to be performed by an independent 
456  certified public accountant as required under paragraph (8)(e) 
457  if the scholarship-funding organization provided more than 
458  $250,000 in scholarship funds to an eligible private school 
459  under this section during the 2009-2010 state fiscal year. The 
460  agreed-upon procedures must uniformly apply to all private 
461  schools and must determine, at a minimum, whether the private 
462  school has been verified as eligible by the Department of 
463  Education under paragraph (9)(c); has an adequate accounting 
464  system, system of financial controls, and process for deposit 
465  and classification of scholarship funds; and has properly 
466  expended scholarship funds for education-related expenses. 
467  During the development of the procedures, the participating 
468  scholarship-funding organizations shall specify guidelines 
469  governing the materiality of exceptions that may be found during 
470  the accountant’s performance of the procedures. The procedures 
471  and guidelines shall be provided to private schools and the 
472  Commissioner of Education by March 15, 2011. 
473         b. Must participate in a joint review of the agreed-upon 
474  procedures and guidelines developed under sub-subparagraph a., 
475  by February 2013 and biennially thereafter, if the scholarship 
476  funding organization provided more than $250,000 in scholarship 
477  funds to an eligible private school under this section during 
478  the state fiscal year preceding the biennial review. If the 
479  procedures and guidelines are revised, the revisions must be 
480  provided to private schools and the Commissioner of Education by 
481  March 15, 2013, and biennially thereafter. 
482         c. Must monitor the compliance of a private school with 
483  paragraph (8)(e) if the scholarship-funding organization 
484  provided the majority of the scholarship funding to the school. 
485  For each private school subject to paragraph (8)(e), the 
486  appropriate scholarship-funding organization shall notify the 
487  Commissioner of Education by October 30, 2011, and annually 
488  thereafter of: 
489         (I) A private school’s failure to submit a report required 
490  under paragraph (8)(e); or 
491         (II) Any material exceptions set forth in the report 
492  required under paragraph (8)(e). 
493         2. Must seek input from the accrediting associations that 
494  are members of the Florida Association of Academic Nonpublic 
495  Schools when jointly developing the agreed-upon procedures and 
496  guidelines under sub-subparagraph 1.a. and conducting a review 
497  of those procedures and guidelines under sub-subparagraph 1.b. 
498 
499  Any and all information and documentation provided to the 
500  Department of Education and the Auditor General relating to the 
501  identity of a taxpayer that provides an eligible contribution 
502  under this section shall remain confidential at all times in 
503  accordance with s. 213.053. 
504         (7) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 
505  PARTICIPATION.— 
506         (a) The parent must select an eligible private school and 
507  apply for the admission of his or her child. 
508         (b) The parent must inform the child’s school district when 
509  the parent withdraws his or her child to attend an eligible 
510  private school. 
511         (c) Any student participating in the scholarship program 
512  must remain in attendance throughout the school year unless 
513  excused by the school for illness or other good cause. 
514         (d) Each parent and each student has an obligation to the 
515  private school to comply with the private school’s published 
516  policies. 
517         (e) The parent shall ensure that the student participating 
518  in the scholarship program takes the norm-referenced assessment 
519  offered by the private school. The parent may also choose to 
520  have the student participate in the statewide assessments 
521  pursuant to s. 1008.22. If the parent requests that the student 
522  participating in the scholarship program take statewide 
523  assessments pursuant to s. 1008.22, the parent is responsible 
524  for transporting the student to the assessment site designated 
525  by the school district. 
526         (f) Upon receipt of a scholarship warrant from the eligible 
527  nonprofit scholarship-funding organization, the parent to whom 
528  the warrant is made must restrictively endorse the warrant to 
529  the private school for deposit into the account of the private 
530  school. The parent may not designate any entity or individual 
531  associated with the participating private school as the parent’s 
532  attorney in fact to endorse a scholarship warrant. A participant 
533  who fails to comply with this paragraph forfeits the 
534  scholarship. 
535         (8) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible 
536  private school may be sectarian or nonsectarian and must: 
537         (a) Comply with all requirements for private schools 
538  participating in state school choice scholarship programs 
539  pursuant to s. 1002.421. 
540         (b) Provide to the eligible nonprofit scholarship-funding 
541  organization, upon request, all documentation required for the 
542  student’s participation, including the private school’s and 
543  student’s fee schedules. 
544         (c) Be academically accountable to the parent for meeting 
545  the educational needs of the student by: 
546         1. At a minimum, annually providing to the parent a written 
547  explanation of the student’s progress. 
548         2. Annually administering or making provision for students 
549  participating in the scholarship program in grades 3 through 10 
550  to take one of the nationally norm-referenced tests identified 
551  by the Department of Education. Students with disabilities for 
552  whom standardized testing is not appropriate are exempt from 
553  this requirement. A participating private school must report a 
554  student’s scores to the parent and to the independent research 
555  organization selected by the Department of Education as 
556  described in paragraph (9)(j). 
557         3. Cooperating with the scholarship student whose parent 
558  chooses to have the student participate in the statewide 
559  assessments pursuant to s. 1008.22. 
560         (d) Employ or contract with teachers who have regular and 
561  direct contact with each student receiving a scholarship under 
562  this section at the school’s physical location. 
563         (e) Annually contract with an independent certified public 
564  accountant to perform the agreed-upon procedures developed under 
565  paragraph (6)(n) and produce a report of the results if the 
566  private school receives more than $250,000 in funds from 
567  scholarships awarded under this section in the 2010-2011 state 
568  fiscal year or a state fiscal year thereafter. A private school 
569  subject to this paragraph must submit the report by September 
570  15, 2011, and annually thereafter to the scholarship-funding 
571  organization that awarded the majority of the school’s 
572  scholarship funds. The agreed-upon procedures must be conducted 
573  in accordance with attestation standards established by the 
574  American Institute of Certified Public Accountants. 
575 
576  The inability of a private school to meet the requirements of 
577  this subsection shall constitute a basis for the ineligibility 
578  of the private school to participate in the scholarship program 
579  as determined by the Department of Education. 
580         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of 
581  Education shall: 
582         (a) Annually submit to the department and division, by 
583  March 15, a list of eligible nonprofit scholarship-funding 
584  organizations that meet the requirements of paragraph (2)(f)(d). 
585         (b) Annually verify the eligibility of nonprofit 
586  scholarship-funding organizations that meet the requirements of 
587  paragraph (2)(f)(d). 
588         (c) Annually verify the eligibility of private schools that 
589  meet the requirements of subsection (8). 
590         (d) Annually verify the eligibility of expenditures as 
591  provided in paragraph (6)(d) using the audit required by 
592  paragraph (6)(l). 
593         (e) Establish a toll-free hotline that provides parents and 
594  private schools with information on participation in the 
595  scholarship program. 
596         (f) Establish a process by which individuals may notify the 
597  Department of Education of any violation by a parent, private 
598  school, or school district of state laws relating to program 
599  participation. The Department of Education shall conduct an 
600  inquiry of any written complaint of a violation of this section, 
601  or make a referral to the appropriate agency for an 
602  investigation, if the complaint is signed by the complainant and 
603  is legally sufficient. A complaint is legally sufficient if it 
604  contains ultimate facts that show that a violation of this 
605  section or any rule adopted by the State Board of Education has 
606  occurred. In order to determine legal sufficiency, the 
607  Department of Education may require supporting information or 
608  documentation from the complainant. A department inquiry is not 
609  subject to the requirements of chapter 120. 
610         (g) Require an annual, notarized, sworn compliance 
611  statement by participating private schools certifying compliance 
612  with state laws and shall retain such records. 
613         (h) Cross-check the list of participating scholarship 
614  students with the public school enrollment lists to avoid 
615  duplication. 
616         (i) Maintain a list of nationally norm-referenced tests 
617  identified for purposes of satisfying the testing requirement in 
618  subparagraph (8)(c)2. The tests must meet industry standards of 
619  quality in accordance with State Board of Education rule. 
620         (j) Select an independent research organization, which may 
621  be a public or private entity or university, to which 
622  participating private schools must report the scores of 
623  participating students on the nationally norm-referenced tests 
624  administered by the private school in grades 3 through 10. 
625         1. The independent research organization must annually 
626  report to the Department of Education on the year-to-year 
627  learning gains improvements of participating students: 
628         a. On a statewide basis. The report shall also include, to 
629  the extent possible, a comparison of these learning gains to the 
630  statewide learning gains of public school students with 
631  socioeconomic backgrounds similar to those of students 
632  participating in the scholarship program. The independent 
633  research organization must analyze and report student 
634  performance data in a manner that protects the rights of 
635  students and parents as mandated in 20 U.S.C. s. 1232g, the 
636  Family Educational Rights and Privacy Act, and must not 
637  disaggregate data to a level that will disclose the academic 
638  level of individual students or of individual schools. To the 
639  extent possible, the independent research organization must 
640  accumulate historical performance data on students from the 
641  Department of Education and private schools to describe baseline 
642  performance and to conduct longitudinal studies. To minimize 
643  costs and reduce time required for the independent research 
644  organization’s third-party analysis and evaluation, the 
645  Department of Education shall conduct analyses of matched 
646  students from public school assessment data and calculate 
647  control group learning gains using an agreed-upon methodology 
648  outlined in the contract with the independent research 
649  organization; and third-party evaluator 
650         b. According to each participating private school in which 
651  there are at least 30 participating students who have scores for 
652  tests administered during or after the 2009-2010 school year for 
653  2 consecutive years at that private school. 
654         2. The sharing and reporting of student learning gain data 
655  under this paragraph must be in accordance with requirements of 
656  20 U.S.C. s. 1232g, the Family Educational Rights and Privacy 
657  Act, and shall be for the sole purpose of creating the annual 
658  report required by subparagraph 1 conducting the evaluation. All 
659  parties must preserve the confidentiality of such information as 
660  required by law. The annual report must not disaggregate data to 
661  a level that will identify individual participating schools, 
662  except as required under sub-subparagraph 1.b., or disclose the 
663  academic level of individual students. 
664         3. The annual report required by subparagraph 1. shall be 
665  published by the Department of Education on its website. 
666         (k) Notify an eligible nonprofit scholarship-funding 
667  organization of any of the organization’s identified students 
668  who are receiving educational scholarships pursuant to chapter 
669  1002. 
670         (l) Notify an eligible nonprofit scholarship-funding 
671  organization of any of the organization’s identified students 
672  who are receiving tax credit scholarships from other eligible 
673  nonprofit scholarship-funding organizations. 
674         (m) Require quarterly reports by an eligible nonprofit 
675  scholarship-funding organization regarding the number of 
676  students participating in the scholarship program, the private 
677  schools at which the students are enrolled, and other 
678  information deemed necessary by the Department of Education. 
679         (n)1. Conduct random site visits to private schools 
680  participating in the Florida Tax Credit Scholarship Program. The 
681  purpose of the site visits is solely to verify the information 
682  reported by the schools concerning the enrollment and attendance 
683  of students, the credentials of teachers, background screening 
684  of teachers, and teachers’ fingerprinting results. The 
685  Department of Education may not make more than seven random site 
686  visits each year and may not make more than one random site 
687  visit each year to the same private school. 
688         2. Annually, by December 15, report to the Governor, the 
689  President of the Senate, and the Speaker of the House of 
690  Representatives the Department of Education’s actions with 
691  respect to implementing accountability in the scholarship 
692  program under this section and s. 1002.421, any substantiated 
693  allegations or violations of law or rule by an eligible private 
694  school under this program concerning the enrollment and 
695  attendance of students, the credentials of teachers, background 
696  screening of teachers, and teachers’ fingerprinting results and 
697  the corrective action taken by the Department of Education. 
698         (o) Provide a process to match the direct certification 
699  list with the scholarship application data submitted by any 
700  nonprofit scholarship-funding organization eligible to receive 
701  the 3-percent administrative allowance under paragraph (6)(i). 
702         (10) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.—Upon 
703  the request of any eligible nonprofit scholarship-funding 
704  organization, a school district shall inform all households 
705  within the district receiving free or reduced-priced meals under 
706  the National School Lunch Act of their eligibility to apply for 
707  a tax credit scholarship. The form of such notice shall be 
708  provided by the eligible nonprofit scholarship-funding 
709  organization, and the district shall include the provided form, 
710  if requested by the organization, in any normal correspondence 
711  with eligible households. If an eligible nonprofit scholarship 
712  funding organization requests a special communication to be 
713  issued to households within the district receiving free or 
714  reduced-price meals under the National School Lunch Act, the 
715  organization shall reimburse the district for the cost of 
716  postage. Such notice is limited to once a year. 
717         (11) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.— 
718         (a)1. The Commissioner of Education shall deny, suspend, or 
719  revoke a private school’s participation in the scholarship 
720  program if it is determined that the private school has failed 
721  to comply with the provisions of this section. However, in 
722  instances in which the noncompliance is correctable within a 
723  reasonable amount of time and in which the health, safety, or 
724  welfare of the students is not threatened, the commissioner may 
725  issue a notice of noncompliance that shall provide the private 
726  school with a timeframe within which to provide evidence of 
727  compliance prior to taking action to suspend or revoke the 
728  private school’s participation in the scholarship program. 
729         2. The Commissioner of Education may deny, suspend, or 
730  revoke a private school’s participation in the scholarship 
731  program if the commissioner determines that an owner or operator 
732  of the private school is operating or has operated an 
733  educational institution in this state or another state or 
734  jurisdiction in a manner contrary to the health, safety, or 
735  welfare of the public. In making this determination, the 
736  commissioner may consider factors that include, but are not 
737  limited to, acts or omissions by an owner or operator that led 
738  to a previous denial or revocation of participation in an 
739  education scholarship program; an owner’s or operator’s failure 
740  to reimburse the Department of Education for scholarship funds 
741  improperly received or retained by a school; imposition of a 
742  prior criminal or civil administrative sanction related to an 
743  owner’s or operator’s management or operation of an educational 
744  institution; or other types of criminal proceedings in which the 
745  owner or operator was found guilty of, regardless of 
746  adjudication, or entered a plea of nolo contendere or guilty to, 
747  any offense involving fraud, deceit, dishonesty, or moral 
748  turpitude. 
749         (b) The commissioner’s determination is subject to the 
750  following: 
751         1. If the commissioner intends to deny, suspend, or revoke 
752  a private school’s participation in the scholarship program, the 
753  Department of Education shall notify the private school of such 
754  proposed action in writing by certified mail and regular mail to 
755  the private school’s address of record with the Department of 
756  Education. The notification shall include the reasons for the 
757  proposed action and notice of the timelines and procedures set 
758  forth in this paragraph. 
759         2. The private school that is adversely affected by the 
760  proposed action shall have 15 days from receipt of the notice of 
761  proposed action to file with the Department of Education’s 
762  agency clerk a request for a proceeding pursuant to ss. 120.569 
763  and 120.57. If the private school is entitled to a hearing under 
764  s. 120.57(1), the Department of Education shall forward the 
765  request to the Division of Administrative Hearings. 
766         3. Upon receipt of a request referred pursuant to this 
767  paragraph, the director of the Division of Administrative 
768  Hearings shall expedite the hearing and assign an administrative 
769  law judge who shall commence a hearing within 30 days after the 
770  receipt of the formal written request by the division and enter 
771  a recommended order within 30 days after the hearing or within 
772  30 days after receipt of the hearing transcript, whichever is 
773  later. Each party shall be allowed 10 days in which to submit 
774  written exceptions to the recommended order. A final order shall 
775  be entered by the agency within 30 days after the entry of a 
776  recommended order. The provisions of this subparagraph may be 
777  waived upon stipulation by all parties. 
778         (c) The commissioner may immediately suspend payment of 
779  scholarship funds if it is determined that there is probable 
780  cause to believe that there is: 
781         1. An imminent threat to the health, safety, and welfare of 
782  the students; or 
783         2. Fraudulent activity on the part of the private school. 
784  Notwithstanding s. 1002.22, in incidents of alleged fraudulent 
785  activity pursuant to this section, the Department of Education’s 
786  Office of Inspector General is authorized to release personally 
787  identifiable records or reports of students to the following 
788  persons or organizations: 
789         a. A court of competent jurisdiction in compliance with an 
790  order of that court or the attorney of record in accordance with 
791  a lawfully issued subpoena, consistent with the Family 
792  Educational Rights and Privacy Act, 20 U.S.C. s. 1232g. 
793         b. A person or entity authorized by a court of competent 
794  jurisdiction in compliance with an order of that court or the 
795  attorney of record pursuant to a lawfully issued subpoena, 
796  consistent with the Family Educational Rights and Privacy Act, 
797  20 U.S.C. s. 1232g. 
798         c. Any person, entity, or authority issuing a subpoena for 
799  law enforcement purposes when the court or other issuing agency 
800  has ordered that the existence or the contents of the subpoena 
801  or the information furnished in response to the subpoena not be 
802  disclosed, consistent with the Family Educational Rights and 
803  Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31. 
804 
805  The commissioner’s order suspending payment pursuant to this 
806  paragraph may be appealed pursuant to the same procedures and 
807  timelines as the notice of proposed action set forth in 
808  paragraph (b). 
809         (12) SCHOLARSHIP AMOUNT AND PAYMENT.— 
810         (a)1. Except as provided in subparagraph 2., the amount of 
811  a scholarship provided to any student for any single school year 
812  by an eligible nonprofit scholarship-funding organization from 
813  eligible contributions shall be for total costs authorized under 
814  paragraph (6)(d), not to exceed the following annual limits, 
815  which shall be determined as follows: 
816         a.1. Three thousand nine hundred fifty dollars For a 
817  scholarship awarded to a student enrolled in an eligible private 
818  school: for 
819         (I) For the 2009-2010 state fiscal year, the limit shall be 
820  $3,950 the 2008-2009 state fiscal year and each fiscal year 
821  thereafter. 
822         (II) For the 2010-2011 state fiscal year, the limit shall 
823  be 60 percent of the unweighted FTE funding amount for that 
824  year. 
825         (III) For the 2011-2012 state fiscal year and thereafter, 
826  the limit shall be determined by multiplying the unweighted FTE 
827  funding amount in that state fiscal year by the percentage used 
828  to determine the limit in the prior state fiscal year. However, 
829  in each state fiscal year that the tax credit cap amount 
830  increases pursuant to subparagraph (5)(a)2., the prior year 
831  percentage shall be increased by 4 percentage points and the 
832  increased percentage shall be used to determine the limit for 
833  that state fiscal year. If the percentage so calculated reaches 
834  80 percent in a state fiscal year, no further increase in the 
835  percentage is allowed and the limit shall be 80 percent of the 
836  unweighted FTE funding amount for that state fiscal year and 
837  thereafter. 
838         b.2. Five hundred dollars For a scholarship awarded to a 
839  student enrolled in a Florida public school that is located 
840  outside the district in which the student resides or in a lab 
841  school as defined in s. 1002.32, the limit shall be $500. 
842         2. The annual limit for a scholarship under sub 
843  subparagraph 1.a. shall be reduced by: 
844         a. Twenty-five percent if the student’s household income 
845  level is equal to or greater than 200 percent, but less than 215 
846  percent, of the federal poverty level. 
847         b. Fifty percent if the student’s household income level is 
848  equal to or greater than 215 percent, but equal to or less than 
849  230 percent, of the federal poverty level. 
850         (b) Payment of the scholarship by the eligible nonprofit 
851  scholarship-funding organization shall be by individual warrant 
852  made payable to the student’s parent. If the parent chooses that 
853  his or her child attend an eligible private school, the warrant 
854  must be delivered by the eligible nonprofit scholarship-funding 
855  organization to the private school of the parent’s choice, and 
856  the parent shall restrictively endorse the warrant to the 
857  private school. An eligible nonprofit scholarship-funding 
858  organization shall ensure that the parent to whom the warrant is 
859  made restrictively endorsed the warrant to the private school 
860  for deposit into the account of the private school. 
861         (c) An eligible nonprofit scholarship-funding organization 
862  shall obtain verification from the private school of a student’s 
863  continued attendance at the school for each period covered by a 
864  scholarship payment. 
865         (d) Payment of the scholarship shall be made by the 
866  eligible nonprofit scholarship-funding organization no less 
867  frequently than on a quarterly basis. 
868         (13) ADMINISTRATION; RULES.— 
869         (a) If the credit granted pursuant to this section is not 
870  fully used in any one year because of insufficient tax liability 
871  on the part of the corporation, the unused amount may be carried 
872  forward for a period not to exceed 3 years; however, any 
873  taxpayer that seeks to carry forward an unused amount of tax 
874  credit must submit an application for allocation of tax credits 
875  or carryforward credits as required in paragraph (d) in the year 
876  that the taxpayer intends to use the carryforward. This 
877  carryforward applies to all approved contributions made after 
878  January 1, 2002. A taxpayer may not convey, assign, or transfer 
879  the credit authorized by this section to another entity unless 
880  all of the assets of the taxpayer are conveyed, assigned, or 
881  transferred in the same transaction. 
882         (b) An application for a tax credit pursuant to this 
883  section shall be submitted to the department on forms 
884  established by rule of the department. 
885         (a)(c) The department, the division, and the Department of 
886  Education shall develop a cooperative agreement to assist in the 
887  administration of this section. 
888         (b)(d) The department shall adopt rules necessary to 
889  administer this section and ss. 211.0251, 212.1831, 220.1875, 
890  561.1211, and 624.51055, including rules establishing 
891  application forms, and procedures and governing the approval 
892  allocation of tax credits and carryforward tax credits under 
893  subsection (5), and procedures to be followed by taxpayers when 
894  claiming approved tax credits on their returns this section on a 
895  first-come, first-served basis. 
896         (c) The division shall adopt rules necessary to administer 
897  its responsibilities under this section and s. 561.1211. 
898         (d)(e) The State Board of Education shall adopt rules 
899  pursuant to ss. 120.536(1) and 120.54 to administer the 
900  responsibilities this section as it relates to the roles of the 
901  Department of Education and the Commissioner of Education under 
902  this section. 
903         (14) DEPOSITS OF ELIGIBLE CONTRIBUTIONS.—All eligible 
904  contributions received by an eligible nonprofit scholarship 
905  funding organization shall be deposited in a manner consistent 
906  with s. 17.57(2). 
907         (15) PRESERVATION OF CREDIT.—If any provision or portion of 
908  this section, s. 211.0251, s. 212.1831, s. 220.1875, s. 
909  561.1211, or s. 624.51055 subsection (5) or the application 
910  thereof to any person or circumstance is held unconstitutional 
911  by any court or is otherwise declared invalid, the 
912  unconstitutionality or invalidity shall not affect any credit 
913  earned under s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211, 
914  or s. 624.51055 subsection (5) by any taxpayer with respect to 
915  any contribution paid to an eligible nonprofit scholarship 
916  funding organization before the date of a determination of 
917  unconstitutionality or invalidity. Such credit shall be allowed 
918  at such time and in such a manner as if a determination of 
919  unconstitutionality or invalidity had not been made, provided 
920  that nothing in this subsection by itself or in combination with 
921  any other provision of law shall result in the allowance of any 
922  credit to any taxpayer in excess of one dollar of credit for 
923  each dollar paid to an eligible nonprofit scholarship-funding 
924  organization. 
925         Section 2. Effective January 1, 2011, section 211.0251, 
926  Florida Statutes, is created to read: 
927         211.0251 Credit for contributions to eligible nonprofit 
928  scholarship-funding organizations.—There is allowed a credit of 
929  100 percent of an eligible contribution made to an eligible 
930  nonprofit scholarship-funding organization under s. 1002.395 
931  against any tax due under s. 211.02 or s. 211.025. However, a 
932  credit allowed under this section may not exceed 50 percent of 
933  the tax due on the return the credit is taken. For purposes of 
934  the distributions of tax revenue under s. 211.06, the department 
935  shall disregard any tax credits allowed under this section to 
936  ensure that any reduction in tax revenue received which is 
937  attributable to the tax credits results only in a reduction in 
938  distributions to the General Revenue Fund. The provisions of s. 
939  1002.395 apply to the credit authorized by this section. 
940         Section 3. Effective January 1, 2011, section 212.1831, 
941  Florida Statutes, is created to read: 
942         212.1831 Credit for contributions to eligible nonprofit 
943  scholarship-funding organizations.—There is allowed a credit of 
944  100 percent of an eligible contribution made to an eligible 
945  nonprofit scholarship-funding organization under s. 1002.395 
946  against any tax imposed by the state and due under this chapter 
947  from a direct pay permit holder as a result of the direct pay 
948  permit held pursuant to s. 212.183. For purposes of the 
949  distributions of tax revenue under s. 212.20, the department 
950  shall disregard any tax credits allowed under this section to 
951  ensure that any reduction in tax revenue received that is 
952  attributable to the tax credits results only in a reduction in 
953  distributions to the General Revenue Fund. The provisions of s. 
954  1002.395 apply to the credit authorized by this section. 
955         Section 4. Paragraph (u) of subsection (8) of section 
956  213.053, Florida Statutes, is amended to read: 
957         213.053 Confidentiality and information sharing.— 
958         (8) Notwithstanding any other provision of this section, 
959  the department may provide: 
960         (u) Information relative to ss. 211.0251, 212.1831, 
961  220.1875, 561.1211, 624.51055, and 1002.395 s. 220.187 to the 
962  Department of Education and the Division of Alcoholic Beverages 
963  and Tobacco in the conduct of its official business. 
964 
965  Disclosure of information under this subsection shall be 
966  pursuant to a written agreement between the executive director 
967  and the agency. Such agencies, governmental or nongovernmental, 
968  shall be bound by the same requirements of confidentiality as 
969  the Department of Revenue. Breach of confidentiality is a 
970  misdemeanor of the first degree, punishable as provided by s. 
971  775.082 or s. 775.083. 
972         Section 5. Subsection (8) of section 220.02, Florida 
973  Statutes, is amended to read: 
974         220.02 Legislative intent.— 
975         (8) It is the intent of the Legislature that credits 
976  against either the corporate income tax or the franchise tax be 
977  applied in the following order: those enumerated in s. 631.828, 
978  those enumerated in s. 220.191, those enumerated in s. 220.181, 
979  those enumerated in s. 220.183, those enumerated in s. 220.182, 
980  those enumerated in s. 220.1895, those enumerated in s. 221.02, 
981  those enumerated in s. 220.184, those enumerated in s. 220.186, 
982  those enumerated in s. 220.1845, those enumerated in s. 220.19, 
983  those enumerated in s. 220.185, those enumerated in s. 220.1875 
984  220.187, those enumerated in s. 220.192, those enumerated in s. 
985  220.193, and those enumerated in s. 288.9916. 
986         Section 6. Paragraph (a) of subsection (1) of section 
987  220.13, Florida Statutes, is amended to read: 
988         220.13 “Adjusted federal income” defined.— 
989         (1) The term “adjusted federal income” means an amount 
990  equal to the taxpayer’s taxable income as defined in subsection 
991  (2), or such taxable income of more than one taxpayer as 
992  provided in s. 220.131, for the taxable year, adjusted as 
993  follows: 
994         (a) Additions.—There shall be added to such taxable income: 
995         1. The amount of any tax upon or measured by income, 
996  excluding taxes based on gross receipts or revenues, paid or 
997  accrued as a liability to the District of Columbia or any state 
998  of the United States which is deductible from gross income in 
999  the computation of taxable income for the taxable year. 
1000         2. The amount of interest which is excluded from taxable 
1001  income under s. 103(a) of the Internal Revenue Code or any other 
1002  federal law, less the associated expenses disallowed in the 
1003  computation of taxable income under s. 265 of the Internal 
1004  Revenue Code or any other law, excluding 60 percent of any 
1005  amounts included in alternative minimum taxable income, as 
1006  defined in s. 55(b)(2) of the Internal Revenue Code, if the 
1007  taxpayer pays tax under s. 220.11(3). 
1008         3. In the case of a regulated investment company or real 
1009  estate investment trust, an amount equal to the excess of the 
1010  net long-term capital gain for the taxable year over the amount 
1011  of the capital gain dividends attributable to the taxable year. 
1012         4. That portion of the wages or salaries paid or incurred 
1013  for the taxable year which is equal to the amount of the credit 
1014  allowable for the taxable year under s. 220.181. This 
1015  subparagraph shall expire on the date specified in s. 290.016 
1016  for the expiration of the Florida Enterprise Zone Act. 
1017         5. That portion of the ad valorem school taxes paid or 
1018  incurred for the taxable year which is equal to the amount of 
1019  the credit allowable for the taxable year under s. 220.182. This 
1020  subparagraph shall expire on the date specified in s. 290.016 
1021  for the expiration of the Florida Enterprise Zone Act. 
1022         6. The amount of emergency excise tax paid or accrued as a 
1023  liability to this state under chapter 221 which tax is 
1024  deductible from gross income in the computation of taxable 
1025  income for the taxable year. 
1026         7. That portion of assessments to fund a guaranty 
1027  association incurred for the taxable year which is equal to the 
1028  amount of the credit allowable for the taxable year. 
1029         8. In the case of a nonprofit corporation which holds a 
1030  pari-mutuel permit and which is exempt from federal income tax 
1031  as a farmers’ cooperative, an amount equal to the excess of the 
1032  gross income attributable to the pari-mutuel operations over the 
1033  attributable expenses for the taxable year. 
1034         9. The amount taken as a credit for the taxable year under 
1035  s. 220.1895. 
1036         10. Up to nine percent of the eligible basis of any 
1037  designated project which is equal to the credit allowable for 
1038  the taxable year under s. 220.185. 
1039         11. The amount taken as a credit for the taxable year under 
1040  s. 220.1875 220.187. The addition in this subparagraph is 
1041  intended to ensure that the same amount is not allowed for the 
1042  tax purposes of this state as both a deduction from income and a 
1043  credit against the tax. This addition is not intended to result 
1044  in adding the same expense back to income more than once. 
1045         12. The amount taken as a credit for the taxable year under 
1046  s. 220.192. 
1047         13. The amount taken as a credit for the taxable year under 
1048  s. 220.193. 
1049         14. Any portion of a qualified investment, as defined in s. 
1050  288.9913, which is claimed as a deduction by the taxpayer and 
1051  taken as a credit against income tax pursuant to s. 288.9916. 
1052         Section 7. The amendment to s. 220.13(1)(a)11., Florida 
1053  Statutes, made by this act is intended to be clarifying and 
1054  remedial in nature and shall apply retroactively to tax credits 
1055  under s. 220.187, Florida Statutes, between January 1, 2002, and 
1056  June 30, 2010, for taxes due under chapter 220, Florida 
1057  Statutes, and prospectively to tax credits under s. 220.1875, 
1058  Florida Statutes. 
1059         Section 8. Subsection (2) of section 220.186, Florida 
1060  Statutes, is amended to read: 
1061         220.186 Credit for Florida alternative minimum tax.— 
1062         (2) The credit pursuant to this section shall be the amount 
1063  of the excess, if any, of the tax paid based upon taxable income 
1064  determined pursuant to s. 220.13(2)(k) over the amount of tax 
1065  which would have been due based upon taxable income without 
1066  application of s. 220.13(2)(k), before application of this 
1067  credit without application of any credit under s. 220.1875 
1068  220.187. 
1069         Section 9. Section 220.1875, Florida Statutes, is created 
1070  to read: 
1071         220.1875 Credit for contributions to eligible nonprofit 
1072  scholarship-funding organizations.— 
1073         (1) There is allowed a credit of 100 percent of an eligible 
1074  contribution made to an eligible nonprofit scholarship-funding 
1075  organization under s. 1002.395 against any tax due for a taxable 
1076  year under this chapter. However, such a credit may not exceed 
1077  75 percent of the tax due under this chapter for the taxable 
1078  year, after the application of any other allowable credits by 
1079  the taxpayer. The credit granted by this section shall be 
1080  reduced by the difference between the amount of federal 
1081  corporate income tax taking into account the credit granted by 
1082  this section and the amount of federal corporate income tax 
1083  without application of the credit granted by this section. 
1084         (2) A taxpayer who files a Florida consolidated return as a 
1085  member of an affiliated group pursuant to s. 220.131(1) may be 
1086  allowed the credit on a consolidated return basis; however, the 
1087  total credit taken by the affiliated group is subject to the 
1088  limitation established under subsection (1). 
1089         (3) The provisions of s. 1002.395 apply to the credit 
1090  authorized by this section. 
1091         Section 10. Section 561.1211, Florida Statutes, is created 
1092  to read: 
1093         561.1211 Credit for contributions to eligible nonprofit 
1094  scholarship-funding organizations.—There is allowed a credit of 
1095  100 percent of an eligible contribution made to an eligible 
1096  nonprofit scholarship-funding organization under s. 1002.395 
1097  against any tax due under s. 563.05, s. 564.06, or s. 565.12, 
1098  except excise taxes imposed on wine produced by manufacturers in 
1099  this state from products grown in this state. However, a credit 
1100  allowed under this section may not exceed 90 percent of the tax 
1101  due on the return the credit is taken. For purposes of the 
1102  distributions of tax revenue under ss. 561.121 and 564.06(10), 
1103  the division shall disregard any tax credits allowed under this 
1104  section to ensure that any reduction in tax revenue received 
1105  that is attributable to the tax credits results only in a 
1106  reduction in distributions to the General Revenue Fund. The 
1107  provisions of s. 1002.395 apply to the credit authorized by this 
1108  section. 
1109         Section 11. Section 624.51055, Florida Statutes, is amended 
1110  to read: 
1111         624.51055 Credit for contributions to eligible nonprofit 
1112  scholarship-funding organizations.— 
1113         (1) There is allowed a credit of 100 percent of an eligible 
1114  contribution made to an eligible nonprofit scholarship-funding 
1115  organization under s. 1002.395 as provided in s. 220.187 against 
1116  any tax due for a taxable year under s. 624.509(1). However, 
1117  such a credit may not exceed 75 percent of the tax due under s. 
1118  624.509(1) after deducting from such tax deductions for 
1119  assessments made pursuant to s. 440.51; credits for taxes paid 
1120  under ss. 175.101 and 185.08; credits for income taxes paid 
1121  under chapter 220; credits for the emergency excise tax paid 
1122  under chapter 221; and the credit allowed under s. 624.509(5), 
1123  as such credit is limited by s. 624.509(6). An insurer claiming 
1124  a credit against premium tax liability under this section shall 
1125  not be required to pay any additional retaliatory tax levied 
1126  pursuant to s. 624.5091 as a result of claiming such credit. 
1127  Section 624.5091 does not limit such credit in any manner. 
1128         (2) The provisions of s. 1002.395 220.187 apply to the 
1129  credit authorized by this section. 
1130         Section 12. Subsections (4) and (5) of section 1001.10, 
1131  Florida Statutes, are amended to read: 
1132         1001.10 Commissioner of Education; general powers and 
1133  duties.— 
1134         (4) The Department of Education shall provide technical 
1135  assistance to school districts, charter schools, the Florida 
1136  School for the Deaf and the Blind, and private schools that 
1137  accept scholarship students under s. 220.187 or s. 1002.39 or s. 
1138  1002.395 in the development of policies, procedures, and 
1139  training related to employment practices and standards of 
1140  ethical conduct for instructional personnel and school 
1141  administrators, as defined in s. 1012.01. 
1142         (5) The Department of Education shall provide authorized 
1143  staff of school districts, charter schools, the Florida School 
1144  for the Deaf and the Blind, and private schools that accept 
1145  scholarship students under s. 220.187 or s. 1002.39 or s. 
1146  1002.395 with access to electronic verification of information 
1147  from the following employment screening tools: 
1148         (a) The Professional Practices’ Database of Disciplinary 
1149  Actions Against Educators; and 
1150         (b) The Department of Education’s Teacher Certification 
1151  Database. 
1152 
1153  This subsection does not require the department to provide these 
1154  staff with unlimited access to the databases. However, the 
1155  department shall provide the staff with access to the data 
1156  necessary for performing employment history checks of the 
1157  instructional personnel and school administrators included in 
1158  the databases. 
1159         Section 13. Paragraph (b) of subsection (6) of section 
1160  1002.20, Florida Statutes, is amended to read: 
1161         1002.20 K-12 student and parent rights.—Parents of public 
1162  school students must receive accurate and timely information 
1163  regarding their child’s academic progress and must be informed 
1164  of ways they can help their child to succeed in school. K-12 
1165  students and their parents are afforded numerous statutory 
1166  rights including, but not limited to, the following: 
1167         (6) EDUCATIONAL CHOICE.— 
1168         (b) Private school choices.—Parents of public school 
1169  students may seek private school choice options under certain 
1170  programs. 
1171         1. Under the Opportunity Scholarship Program, the parent of 
1172  a student in a failing public school may request and receive an 
1173  opportunity scholarship for the student to attend a private 
1174  school in accordance with the provisions of s. 1002.38. 
1175         2. Under the McKay Scholarships for Students with 
1176  Disabilities Program, the parent of a public school student with 
1177  a disability who is dissatisfied with the student’s progress may 
1178  request and receive a McKay Scholarship for the student to 
1179  attend a private school in accordance with the provisions of s. 
1180  1002.39. 
1181         3. Under the Florida Tax Credit Scholarship Program, the 
1182  parent of a student who qualifies for free or reduced-price 
1183  school lunch may seek a scholarship from an eligible nonprofit 
1184  scholarship-funding organization in accordance with the 
1185  provisions of s. 1002.395 220.187. 
1186         Section 14. Paragraph (e) of subsection (2) of section 
1187  1002.23, Florida Statutes, is amended to read: 
1188         1002.23 Family and School Partnership for Student 
1189  Achievement Act.— 
1190         (2) To facilitate meaningful parent and family involvement, 
1191  the Department of Education shall develop guidelines for a 
1192  parent guide to successful student achievement which describes 
1193  what parents need to know about their child’s educational 
1194  progress and how they can help their child to succeed in school. 
1195  The guidelines shall include, but need not be limited to: 
1196         (e) Educational choices, as provided for in s. 1002.20(6), 
1197  and Florida tax credit scholarships, as provided for in s. 
1198  1002.395 220.187; 
1199         Section 15. Paragraph (b) of subsection (3) of section 
1200  1002.39, Florida Statutes, is amended to read: 
1201         1002.39 The John M. McKay Scholarships for Students with 
1202  Disabilities Program.—There is established a program that is 
1203  separate and distinct from the Opportunity Scholarship Program 
1204  and is named the John M. McKay Scholarships for Students with 
1205  Disabilities Program. 
1206         (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is 
1207  not eligible for a John M. McKay Scholarship while he or she is: 
1208         (b) Receiving a Florida tax credit scholarship under s. 
1209  1002.395 220.187; 
1210         Section 16. Subsections (1) and (4) of section 1002.421, 
1211  Florida Statutes, are amended to read: 
1212         1002.421 Accountability of private schools participating in 
1213  state school choice scholarship programs.— 
1214         (1) A Florida private school participating in the Florida 
1215  Tax Credit Scholarship Program established pursuant to s. 
1216  1002.395 220.187 or an educational scholarship program 
1217  established pursuant to this chapter must comply with all 
1218  requirements of this section in addition to private school 
1219  requirements outlined in s. 1002.42, specific requirements 
1220  identified within respective scholarship program laws, and other 
1221  provisions of Florida law that apply to private schools. 
1222         (4) A private school that accepts scholarship students 
1223  under s. 220.187 or s. 1002.39 or s. 1002.395 must: 
1224         (a) Disqualify instructional personnel and school 
1225  administrators, as defined in s. 1012.01, from employment in any 
1226  position that requires direct contact with students if the 
1227  personnel or administrators are ineligible for such employment 
1228  under s. 1012.315. 
1229         (b) Adopt policies establishing standards of ethical 
1230  conduct for instructional personnel and school administrators. 
1231  The policies must require all instructional personnel and school 
1232  administrators, as defined in s. 1012.01, to complete training 
1233  on the standards; establish the duty of instructional personnel 
1234  and school administrators to report, and procedures for 
1235  reporting, alleged misconduct by other instructional personnel 
1236  and school administrators which affects the health, safety, or 
1237  welfare of a student; and include an explanation of the 
1238  liability protections provided under ss. 39.203 and 768.095. A 
1239  private school, or any of its employees, may not enter into a 
1240  confidentiality agreement regarding terminated or dismissed 
1241  instructional personnel or school administrators, or personnel 
1242  or administrators who resign in lieu of termination, based in 
1243  whole or in part on misconduct that affects the health, safety, 
1244  or welfare of a student, and may not provide the instructional 
1245  personnel or school administrators with employment references or 
1246  discuss the personnel’s or administrators’ performance with 
1247  prospective employers in another educational setting, without 
1248  disclosing the personnel’s or administrators’ misconduct. Any 
1249  part of an agreement or contract that has the purpose or effect 
1250  of concealing misconduct by instructional personnel or school 
1251  administrators which affects the health, safety, or welfare of a 
1252  student is void, is contrary to public policy, and may not be 
1253  enforced. 
1254         (c) Before employing instructional personnel or school 
1255  administrators in any position that requires direct contact with 
1256  students, conduct employment history checks of each of the 
1257  personnel’s or administrators’ previous employers, screen the 
1258  personnel or administrators through use of the educator 
1259  screening tools described in s. 1001.10(5), and document the 
1260  findings. If unable to contact a previous employer, the private 
1261  school must document efforts to contact the employer. 
1262 
1263  The department shall suspend the payment of funds under ss. 
1264  220.187 and 1002.39 and 1002.395 to a private school that 
1265  knowingly fails to comply with this subsection, and shall 
1266  prohibit the school from enrolling new scholarship students, for 
1267  1 fiscal year and until the school complies. 
1268         Section 17. Section 1006.061, Florida Statutes, is amended 
1269  to read: 
1270         1006.061 Child abuse, abandonment, and neglect policy.—Each 
1271  district school board, charter school, and private school that 
1272  accepts scholarship students under s. 220.187 or s. 1002.39 or 
1273  s. 1002.395 shall: 
1274         (1) Post in a prominent place in each school a notice that, 
1275  pursuant to chapter 39, all employees and agents of the district 
1276  school board, charter school, or private school have an 
1277  affirmative duty to report all actual or suspected cases of 
1278  child abuse, abandonment, or neglect; have immunity from 
1279  liability if they report such cases in good faith; and have a 
1280  duty to comply with child protective investigations and all 
1281  other provisions of law relating to child abuse, abandonment, 
1282  and neglect. The notice shall also include the statewide toll 
1283  free telephone number of the central abuse hotline. 
1284         (2) Post in a prominent place at each school site and on 
1285  each school’s Internet website, if available, the policies and 
1286  procedures for reporting alleged misconduct by instructional 
1287  personnel or school administrators which affects the health, 
1288  safety, or welfare of a student; the contact person to whom the 
1289  report is made; and the penalties imposed on instructional 
1290  personnel or school administrators who fail to report suspected 
1291  or actual child abuse or alleged misconduct by other 
1292  instructional personnel or school administrators. 
1293         (3) Require the principal of the charter school or private 
1294  school, or the district school superintendent, or the 
1295  superintendent’s designee, at the request of the Department of 
1296  Children and Family Services, to act as a liaison to the 
1297  Department of Children and Family Services and the child 
1298  protection team, as defined in s. 39.01, when in a case of 
1299  suspected child abuse, abandonment, or neglect or an unlawful 
1300  sexual offense involving a child the case is referred to such a 
1301  team; except that this does not relieve or restrict the 
1302  Department of Children and Family Services from discharging its 
1303  duty and responsibility under the law to investigate and report 
1304  every suspected or actual case of child abuse, abandonment, or 
1305  neglect or unlawful sexual offense involving a child. 
1306 
1307  The Department of Education shall develop, and publish on the 
1308  department’s Internet website, sample notices suitable for 
1309  posting in accordance with subsections (1) and (2). 
1310         Section 18. Section 1012.315, Florida Statutes, is amended 
1311  to read: 
1312         1012.315 Disqualification from employment.—A person is 
1313  ineligible for educator certification, and instructional 
1314  personnel and school administrators, as defined in s. 1012.01, 
1315  are ineligible for employment in any position that requires 
1316  direct contact with students in a district school system, 
1317  charter school, or private school that accepts scholarship 
1318  students under s. 220.187 or s. 1002.39 or s. 1002.395, if the 
1319  person, instructional personnel, or school administrator has 
1320  been convicted of: 
1321         (1) Any felony offense prohibited under any of the 
1322  following statutes: 
1323         (a) Section 393.135, relating to sexual misconduct with 
1324  certain developmentally disabled clients and reporting of such 
1325  sexual misconduct. 
1326         (b) Section 394.4593, relating to sexual misconduct with 
1327  certain mental health patients and reporting of such sexual 
1328  misconduct. 
1329         (c) Section 415.111, relating to adult abuse, neglect, or 
1330  exploitation of aged persons or disabled adults. 
1331         (d) Section 782.04, relating to murder. 
1332         (e) Section 782.07, relating to manslaughter, aggravated 
1333  manslaughter of an elderly person or disabled adult, aggravated 
1334  manslaughter of a child, or aggravated manslaughter of an 
1335  officer, a firefighter, an emergency medical technician, or a 
1336  paramedic. 
1337         (f) Section 784.021, relating to aggravated assault. 
1338         (g) Section 784.045, relating to aggravated battery. 
1339         (h) Section 784.075, relating to battery on a detention or 
1340  commitment facility staff member or a juvenile probation 
1341  officer. 
1342         (i) Section 787.01, relating to kidnapping. 
1343         (j) Section 787.02, relating to false imprisonment. 
1344         (k) Section 787.025, relating to luring or enticing a 
1345  child. 
1346         (l) Section 787.04(2), relating to leading, taking, 
1347  enticing, or removing a minor beyond the state limits, or 
1348  concealing the location of a minor, with criminal intent pending 
1349  custody proceedings. 
1350         (m) Section 787.04(3), relating to leading, taking, 
1351  enticing, or removing a minor beyond the state limits, or 
1352  concealing the location of a minor, with criminal intent pending 
1353  dependency proceedings or proceedings concerning alleged abuse 
1354  or neglect of a minor. 
1355         (n) Section 790.115(1), relating to exhibiting firearms or 
1356  weapons at a school-sponsored event, on school property, or 
1357  within 1,000 feet of a school. 
1358         (o) Section 790.115(2)(b), relating to possessing an 
1359  electric weapon or device, destructive device, or other weapon 
1360  at a school-sponsored event or on school property. 
1361         (p) Section 794.011, relating to sexual battery. 
1362         (q) Former s. 794.041, relating to sexual activity with or 
1363  solicitation of a child by a person in familial or custodial 
1364  authority. 
1365         (r) Section 794.05, relating to unlawful sexual activity 
1366  with certain minors. 
1367         (s) Section 794.08, relating to female genital mutilation. 
1368         (t) Chapter 796, relating to prostitution. 
1369         (u) Chapter 800, relating to lewdness and indecent 
1370  exposure. 
1371         (v) Section 806.01, relating to arson. 
1372         (w) Section 810.14, relating to voyeurism. 
1373         (x) Section 810.145, relating to video voyeurism. 
1374         (y) Section 812.014(6), relating to coordinating the 
1375  commission of theft in excess of $3,000. 
1376         (z) Section 812.0145, relating to theft from persons 65 
1377  years of age or older. 
1378         (aa) Section 812.019, relating to dealing in stolen 
1379  property. 
1380         (bb) Section 812.13, relating to robbery. 
1381         (cc) Section 812.131, relating to robbery by sudden 
1382  snatching. 
1383         (dd) Section 812.133, relating to carjacking. 
1384         (ee) Section 812.135, relating to home-invasion robbery. 
1385         (ff) Section 817.563, relating to fraudulent sale of 
1386  controlled substances. 
1387         (gg) Section 825.102, relating to abuse, aggravated abuse, 
1388  or neglect of an elderly person or disabled adult. 
1389         (hh) Section 825.103, relating to exploitation of an 
1390  elderly person or disabled adult. 
1391         (ii) Section 825.1025, relating to lewd or lascivious 
1392  offenses committed upon or in the presence of an elderly person 
1393  or disabled person. 
1394         (jj) Section 826.04, relating to incest. 
1395         (kk) Section 827.03, relating to child abuse, aggravated 
1396  child abuse, or neglect of a child. 
1397         (ll) Section 827.04, relating to contributing to the 
1398  delinquency or dependency of a child. 
1399         (mm) Section 827.071, relating to sexual performance by a 
1400  child. 
1401         (nn) Section 843.01, relating to resisting arrest with 
1402  violence. 
1403         (oo) Chapter 847, relating to obscenity. 
1404         (pp) Section 874.05, relating to causing, encouraging, 
1405  soliciting, or recruiting another to join a criminal street 
1406  gang. 
1407         (qq) Chapter 893, relating to drug abuse prevention and 
1408  control, if the offense was a felony of the second degree or 
1409  greater severity. 
1410         (rr) Section 916.1075, relating to sexual misconduct with 
1411  certain forensic clients and reporting of such sexual 
1412  misconduct. 
1413         (ss) Section 944.47, relating to introduction, removal, or 
1414  possession of contraband at a correctional facility. 
1415         (tt) Section 985.701, relating to sexual misconduct in 
1416  juvenile justice programs. 
1417         (uu) Section 985.711, relating to introduction, removal, or 
1418  possession of contraband at a juvenile detention facility or 
1419  commitment program. 
1420         (2) Any misdemeanor offense prohibited under any of the 
1421  following statutes: 
1422         (a) Section 784.03, relating to battery, if the victim of 
1423  the offense was a minor. 
1424         (b) Section 787.025, relating to luring or enticing a 
1425  child. 
1426         (3) Any criminal act committed in another state or under 
1427  federal law which, if committed in this state, constitutes an 
1428  offense prohibited under any statute listed in subsection (1) or 
1429  subsection (2). 
1430         (4) Any delinquent act committed in this state or any 
1431  delinquent or criminal act committed in another state or under 
1432  federal law which, if committed in this state, qualifies an 
1433  individual for inclusion on the Registered Juvenile Sex Offender 
1434  List under s. 943.0435(1)(a)1.d. 
1435         Section 19. Paragraph (e) of subsection (1) of section 
1436  1012.796, Florida Statutes, is amended to read: 
1437         1012.796 Complaints against teachers and administrators; 
1438  procedure; penalties.— 
1439         (1) 
1440         (e) If allegations arise against an employee who is 
1441  certified under s. 1012.56 and employed in an educator 
1442  certificated position in any public school, charter school or 
1443  governing board thereof, or private school that accepts 
1444  scholarship students under s. 220.187 or s. 1002.39 or s. 
1445  1002.395, the school shall file in writing with the department a 
1446  legally sufficient complaint within 30 days after the date on 
1447  which the subject matter of the complaint came to the attention 
1448  of the school. A complaint is legally sufficient if it contains 
1449  ultimate facts that show a violation has occurred as provided in 
1450  s. 1012.795 and defined by rule of the State Board of Education. 
1451  The school shall include all known information relating to the 
1452  complaint with the filing of the complaint. This paragraph does 
1453  not limit or restrict the power and duty of the department to 
1454  investigate complaints, regardless of the school’s untimely 
1455  filing, or failure to file, complaints and followup reports. 
1456         Section 20. The Department of Revenue is authorized and all 
1457  conditions are deemed met, to adopt emergency rules pursuant to 
1458  ss. 120.536(1) and 120.54, Florida Statutes, to administer the 
1459  provisions of this act. The emergency rules shall remain in 
1460  effect for 6 months after the rules are adopted and the rules 
1461  may be renewed during the pendency of procedures to adopt 
1462  permanent rules addressing the subject of the emergency rules. 
1463         Section 21. For the 2010-2011 fiscal year, the sum of 
1464  $140,494 in nonrecurring funds from the General Revenue Fund is 
1465  appropriated to the Department of Revenue for purposes of 
1466  implementing the provisions of this act. 
1467         Section 22. Except as otherwise expressly provided in this 
1468  act, this act shall take effect July 1, 2010.