HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 1 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled 1 An act relating to child care and early learning 2 providers; amending s. 170.201, F.S.; providing an 3 exemption for public and private preschools from 4 specified special assessments levied by a 5 municipality; defining the term "preschool"; creating 6 s. 211.0254, F.S.; authorizing the use of credits 7 against certain taxes beginning on a specified date; 8 providing a limitation on such credits; providing 9 applicability; providing construction; creating s. 10 212.1835, F.S.; authorizing the use of credits against 11 certain taxes beginning on a specified date; 12 authorizing certain expenses and payments to count 13 towards the tax due; providing applicability; 14 requiring electronic filing and payment; amending s. 15 220.19, F.S.; authorizing the use of credits against 16 certain taxes beginning on a specified date; revising 17 obsolete provisions; authorizing certain taxpayers to 18 use the credit in a specified manner; providing 19 applicability; creating s. 402.261, F.S.; providing 20 definitions; authorizing certain taxpayers to receive 21 tax credits for certain actions; providing 22 requirements for such credits; providing maximum 23 amount for credits; authorizing tax credits be carried 24 over; requiring repayment of tax credits under certain 25 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 2 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S conditions and using a specified formula; requiring 26 certain taxpayers to file specified returns and 27 reports; requiring certain funds be redistributed; 28 requiring taxpayers to submit applications beginning 29 on a specified date to receive tax credits; requiring 30 the application to include certain information; 31 requiring the Department of Revenue to approve tax 32 credits in a specified manner; prohibiting the 33 transfer of a tax credit; providing an exception; 34 requiring the department to approve certain transfers; 35 requiring a specified approval before the transfers of 36 certain credits; authorizing credits to be rescinded 37 during a specified time period; requiring specified 38 approval before certain credits may be rescinded; 39 requiring rescinded credits to be made available for 40 use in a specified manner; requiring the Department of 41 Revenue provide specified letters in a certain time 42 period with certain information; authorizing the 43 department to adopt rules; amending s. 402.305, F.S.; 44 revising licensing standards for all licensed child 45 care facilities and minimum standards and training 46 requirements for child care personnel; requiring the 47 Department of Children and Families to conduct 48 specified screenings of child care personnel within a 49 specified timeframe and issue provisional approval of 50 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 3 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S such personnel under certain conditions; providing an 51 exception; deleting provisions relating to drop -in 52 child care; deleting provisions relating to educating 53 parents and children about specified topics; deleting 54 provisions relating to specialized child care 55 facilities for the care of mildly ill children; 56 amending s. 402.306, F.S.; requiring a county 57 commission to annually affirm certain decisions; 58 amending s. 402.3115, F.S.; expanding the types of 59 providers to be considered when developing and 60 implementing a plan to eliminate duplicative and 61 unnecessary inspections; revising requirements for an 62 abbreviated inspection plan for certain child care 63 facilities; amending s. 402.316, F.S.; providing that 64 certain child care facilities are exempt from 65 specified requirements; creating s. 561.1214, F.S.; 66 authorizing the use of credits against certain taxes 67 beginning on a specified date; providing a limitation 68 on such credit; providing applicability; providing 69 construction; providing applicability; amending s. 70 624.5107, F.S.; authorizing the use of credits against 71 certain taxes beginning on a specified date; providing 72 a limitation; providing applicability; providing 73 construction; amending s. 624.509, F.S.; revising the 74 order that certain credits and deductions can be taken 75 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 4 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S to incorporate changes made by this act; amendin g s. 76 627.70161, F.S.; defining the term "large family child 77 care home"; providing that specified insurance 78 provisions apply to large family child care homes; 79 amending ss. 1002.57 and 1002.59, F.S.; conforming 80 cross-references; authorizing the Department of 81 Revenue to create emergency rules; providing effective 82 dates. 83 84 Be It Enacted by the Legislature of the State of Florida: 85 86 Section 1. Subsection (2) of section 170.201, Florida 87 Statutes, is amended to read: 88 170.201 Special assessments. — 89 (2) Property owned or occupied by a religious institution 90 and used as a place of worship or education; by a public or 91 private preschool, elementary school, middle school, or high 92 school; or by a governmentally financed, insured, or subsidized 93 housing facility tha t is used primarily for persons who are 94 elderly or disabled shall be exempt from any special assessment 95 levied by a municipality to fund any service if the municipality 96 so desires. As used in this subsection, the term "religious 97 institution" means any chur ch, synagogue, or other established 98 physical place for worship at which nonprofit religious services 99 and activities are regularly conducted and carried on and the 100 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 5 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S term "governmentally financed, insured, or subsidized housing 101 facility" means a facility that is financed by a mortgage loan 102 made or insured by the United States Department of Housing and 103 Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 104 232, or s. 236 of the National Housing Act and is owned or 105 operated by an entity that qualifies as an exempt charitable 106 organization under s. 501(c)(3) of the Internal Revenue Code. 107 For purposes of this subsection, the term "preschool" means any 108 child care facility licensed under s. 402.305 that serves 109 children under 5 years of age. 110 Section 2. Section 211.0254, Florida Statutes, is created 111 to read: 112 211.0254 Child care tax credits. —Beginning January 1, 113 2025, there is allowed a credit pursuant to s. 402.261 against 114 any tax due under s. 211.02 or s. 211.025. However, the combined 115 credit allowed under this section and ss. 211.0251, 211.0252, 116 and 211.0253 may not exceed 50 percent of the tax due on the 117 return on which the credit is taken. If the combined credit 118 allowed under the foregoing sections exceeds 50 percent of the 119 tax due on the return, the cred it must first be taken under s. 120 211.0251, then under s. 211.0253, then under s. 211.0252. Any 121 remaining liability must be taken under this section, but may 122 not exceed 50 percent of the tax due. For purposes of the 123 distributions of tax revenue under s. 211. 06, the department 124 shall disregard any tax credits allowed under this section to 125 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 6 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S ensure that any reduction in tax revenue received which is 126 attributable to the tax credits results only in a reduction in 127 distributions to the General Revenue Fund. The provis ions of s. 128 402.261 apply to the credit authorized by this section. 129 Section 3. Section 212.1835, Florida Statutes, is created 130 to read: 131 212.1835 Child care tax credits. —Beginning January 1, 132 2025, there is allowed a credit pursuant to s. 402.261 against 133 any tax imposed by the state and due under this chapter from a 134 direct pay permitholder as a result of the direct pay permit 135 held pursuant to s. 212.183. For purposes of the dealer's credit 136 granted for keeping prescribed records, filing timely tax 137 returns, and properly accounting and remitting taxes under s. 138 212.12, the amount of tax due used to calculate the credit shall 139 include any expenses or payments from a direct pay permitholder 140 that give rise to a credit under s. 402.261. For purposes of the 141 distributions of tax revenue under s. 212.20, the department 142 shall disregard any tax credits allowed under this section to 143 ensure that any reduction in tax revenue received which is 144 attributable to the tax credits results only in a reduction in 145 distributions to the General Revenue Fund. The provisions of s. 146 402.261 apply to the credit authorized by this section. A dealer 147 who claims a tax credit under this section must file his or her 148 tax returns and pay his or her taxes by electronic means under 149 s. 213.755. 150 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 7 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S Section 4. Section 220.19, Florida Statutes, is amended to 151 read: 152 220.19 Child care tax credits. — 153 (1) For taxable years beginning on or after January 1, 154 2025, there is allowed a credit pursuant to s. 402.261 against 155 any tax due for a taxable year under thi s chapter after the 156 application of any other allowable credits by the taxpayer. The 157 credit must be earned pursuant to s. 402.261 on or before the 158 date the taxpayer is required to file a return pursuant to s. 159 220.222. If the credit granted under this sectio n is not fully 160 used in any one year because of insufficient tax liability on 161 the part of the corporation, the unused amount may be carried 162 forward for a period not to exceed 5 years. The carryover credit 163 may be used in a subsequent year when the tax impose d by this 164 chapter for that year exceeds the credit for which the 165 corporation is eligible in that year under this section after 166 applying the other credits and unused carryovers in the order 167 provided by s. 220.02(8). 168 (2) A taxpayer that files a consolidate d return in this 169 state as a member of an affiliated group under s. 220.131(1) may 170 be allowed the credit on a consolidated return basis; however, 171 the total credit taken by the affiliated group is subject to the 172 limitation established under s. 402.261(2)(d). If a corporation 173 receives a credit for child care facility startup costs, and the 174 facility fails to operate for at least 5 years, a pro rata share 175 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 8 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S of the credit must be repaid, in accordance with the formula: 176 A = C x (1 - (N/60)) 177 Where: 178 (a) "A" is the amount in dollars of the required 179 repayment. 180 (b) "C" is the total credits taken by the corporation for 181 child care facility startup costs. 182 (c) "N" is the number of months the facility was in 183 operation. 184 185 This repayment requirement is inapplicable if the corporation 186 goes out of business or can demonstrate to the department that 187 its employees no longer want to have a child care facility. 188 (3) The provisions of s. 402.261 apply to the credit 189 authorized by this section. 190 (4) If a taxpayer applies and is app roved for a credit 191 under s. 402.261 after timely requesting an extension to file 192 under s. 220.222(2): 193 (a) The credit does not reduce the amount of tax due for 194 purposes of the department's determination as to whether the 195 taxpayer was in compliance with th e requirement to pay tentative 196 taxes under ss. 220.222 and 220.32. 197 (b) The taxpayer's noncompliance with the requirement to 198 pay tentative taxes shall result in the revocation and 199 rescindment of any such credit. 200 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 9 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S (c) The taxpayer shall be assessed for an y taxes, 201 penalties, or interest due from the taxpayer's noncompliance 202 with the requirement to pay tentative taxes. 203 (5) For purposes of calculating the underpayment of 204 estimated corporate income taxes under s. 220.34, the final 205 amount due is the amount af ter credits earned under s. 220.19 206 are deducted. For purposes of determining if a penalty or 207 interest under s. 220.34(2)(d)1. will be imposed for 208 underpayment of estimated corporate income tax, a taxpayer may, 209 after earning a credit under s. 220.19, reduce any estimated 210 payment in that taxable year by the amount of the credit. 211 Section 5. Section 402.261, Florida Statutes, is created 212 to read: 213 402.261 Child care tax credits. — 214 (1) For purposes of this section, the term: 215 (a) "Department" means the Flo rida Department of Revenue. 216 (b) "Division" means the Division of Alcoholic Beverages 217 and Tobacco of the Department of Business and Professional 218 Regulation. 219 (c) "Eligible child" means the child or grandchild of an 220 employee of a taxpayer, if such employe e is the child or 221 grandchild's caregiver as defined in s. 39.01(9). 222 (d) "Eligible child care facility" means a child care 223 facility that: 224 1. Is licensed under s. 402.305; or 225 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 10 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 2. Is exempt from licensure under s. 402.316. 226 (e) "Employee" includes full -time employees and part -time 227 employees who work an average of at least 20 hours per week. 228 (f) "Maximum annual tax credit amount means, for any state 229 fiscal year, the sum of the amount of tax credits approved under 230 this section, including tax credits to b e taken under s. 231 211.02534, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107, 232 which are approved for taxpayers whose taxable years begin on or 233 after January 1 of the calendar year preceding the start of the 234 applicable state fiscal year. 235 (g) "Tax due" means any tax required under chapter 211, 236 chapter 220, chapter 561, or chapter 624, or due under chapter 237 212 from a direct pay permitholder as a result of a direct pay 238 permit held pursuant to s. 212.183. 239 (2)(a) A taxpayer who operates an eligible child c are 240 facility for the taxpayer's employees is allowed a credit of 50 241 percent of the startup costs of such facility against any tax 242 due for the taxable year such facility begins operation as an 243 eligible child care facility. The maximum credit amount a 244 taxpayer may be granted in a taxable year under this paragraph 245 is based on the average number of employees employed by the 246 taxpayer during such year. For an employer that employed: 247 1. One to nineteen employees, the maximum credit is 248 $1,000,000. 249 2. Twenty to two hundred and fifty employees, the maximum 250 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 11 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S credit is $500,000. 251 3. More than two hundred and fifty employees, the maximum 252 credit is $250,000. 253 (b) A taxpayer who operates an eligible child care 254 facility for the taxpayer's employees is allowed a credit of 255 $300 per month for each eligible child enrolled in such facility 256 against any tax due for the taxable year. The maximum credit 257 amount a taxpayer may be granted in a taxable year under this 258 paragraph is based on the average number of employees employed 259 by the taxpayer during such year. For an employer that employed: 260 1. One to nineteen employees, the maximum credit is 261 $50,000. 262 2. Twenty to two hundred and fifty employees, the maximum 263 credit is $500,000. 264 3. More than two hundred and fifty employees, the maximum 265 credit is $1,000,000. 266 (c) A taxpayer who makes payments to an eligible child 267 care facility in the name and for the benefit of an employee 268 employed by the taxpayer whose eligible child attends such 269 facility is allowed a credit of 100 percent o f the amount of 270 such payments against any tax due for the taxable year up to a 271 maximum credit of $3,600 per child per taxable year. The 272 taxpayer may make payments directly to the eligible child care 273 facility or contract with an early learning coalition to process 274 payments. The maximum credit amount a taxpayer may be granted in 275 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 12 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S a taxable year under this paragraph is based on the average 276 number of employees employed by the taxpayer during such year. 277 For an employer that employed: 278 1. One to nineteen employee s, the maximum credit is 279 $50,000. 280 2. Twenty to two hundred and fifty employees, the maximum 281 credit is $500,000. 282 3. More than two hundred and fifty employees, the maximum 283 credit is $1,000,000. 284 (d) A taxpayer may qualify for a tax credit under more 285 than one paragraph of this subsection; however, the total credit 286 taken by such taxpayer in a single taxable year may not exceed 287 the sum total of the maximum credit they are granted in each 288 applicable paragraph. 289 (e) Beginning in fiscal year 2024 -2025, the maximum annual 290 tax credit amount is $5 million in each state fiscal year. 291 (3)(a) If the credit granted under this section is not 292 fully used within the specified state fiscal year for credits 293 under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxe s 294 due for the specified taxable year for credits under s. 220.19 295 or s. 624.5017, because of insufficient tax liability on the 296 part of the taxpayer, the unused amount may be carried forward 297 for a period not to exceed 5 years. For purposes of s. 220.19, a 298 credit carried forward may be used in a subsequent year after 299 applying the other credits and unused carryovers in the order 300 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 13 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S provided by s. 220.02(8). 301 (b)1. If a taxpayer receives a credit for startup costs 302 pursuant to paragraph (2)(a), and the eligible chi ld care 303 facility fails to operate for at least 5 years, a pro rata share 304 of the credit must be repaid, in accordance with the formula: 305 A = C x (1 - (N/60)) 306 Where: 307 a. "A" is the amount in dollars of the required repayment. 308 b. "C" is the total credits ta ken by the taxpayer for 309 eligible child care facility startup costs against a tax due 310 under this section. 311 c. "N" is the number of months the eligible child care 312 facility was in operation. 313 2. A taxpayer who is required to repay a pro rata share of 314 the credit under this paragraph must file an amended return with 315 the department, or such other report as the department 316 prescribes by rule, and pay such amount within 60 days of the 317 last day of operation of the eligible child care facility. The 318 department shall distribute such funds in accordance with the 319 applicable statutory provision for the tax against which such 320 credit was taken by that taxpayer. 321 (4)(a) A taxpayer may only claim a credit for the creation 322 or operation of, or payments to, an eligible child ca re 323 facility. 324 (b) The services of an eligible child care facility for 325 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 14 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S which a taxpayer claims a credit under paragraph (2)(b) must be 326 available to all employees employed by the taxpayer, or must be 327 allocated on a first -come, first-served basis, and must b e used 328 by at least one eligible child. 329 (c) Two or more taxpayers may jointly establish and 330 operate an eligible child care facility according to the 331 provisions of this section. If two or more taxpayers choose to 332 jointly establish and operate an eligible c hild care facility, 333 or cause a not-for-profit taxpayer to establish and operate an 334 eligible child care facility, the taxpayers must file a joint 335 application, or the not -for-profit taxpayer may file an 336 application, pursuant to subsection (5) setting forth t he 337 taxpayers' proposal. The participating taxpayers may proportion 338 the available credits in any manner they choose. In the event 339 the child care facility does not operate for five years, the 340 repayment required under paragraph(3)(b) shall be allocated 341 among, and apply to, the participating taxpayers in the 342 proportion that such taxpayers received the credit under this 343 section. 344 (d) Child care payments for which a taxpayer claims a 345 credit under paragraph (2)(c) may not exceed the amount charged 346 by the eligible child care facility for other children of like 347 age and ability of persons not employed by the taxpayer. 348 (5) Beginning October 1, 2024, a taxpayer may submit an 349 application to the department for the purposes of determining 350 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 15 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S qualification for a credit unde r this section to be applied to a 351 taxable year beginning on or after January 1, 2025. The 352 department must approve the application for the credit before 353 the taxpayer is authorized to claim the credit on a return. 354 (a) The application must include: 355 1.a. For a credit under paragraph (2)(a), a proposal for 356 establishing an eligible child care facility for use by its 357 employees, eligible children expected to be enrolled, and the 358 expected date operations will begin. A credit may not be claimed 359 on a return until operations have begun. 360 b. For a credit under paragraph (2)(b), the total number 361 of eligible children whom child care will be provided at the 362 eligible child care facility, and the total number of months the 363 facility is expected to operate during the taxab le year in which 364 the credit will be earned. 365 c. For a credit under paragraph (2)(c), the total number 366 of eligible children for whom child care payments will be paid 367 and the estimated total annual amount of such payments during 368 the taxable year in which th e credit will be earned. 369 2. The taxable year in which the credit is expected to be 370 earned. A taxpayer may apply for a credit to be used for a prior 371 taxable year at any time before the date on which the taxpayer 372 is required to file a return for that year pursuant to s. 373 220.222. 374 3. For a credit under subparagraph (2)(a) or (2)(b), a 375 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 16 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S statement signed by a person authorized to sign on behalf of the 376 taxpayer that the facility meets the definition of eligible 377 child care facility and otherwise qualifies for th e credit under 378 this section. Such statement must be attached to the 379 application. 380 (b) The department shall approve tax credits on a first -381 come, first-served basis, and must obtain the division's 382 approval before approving a tax credit under s. 561.1214. 383 Within 10 days after approving or denying an application, the 384 Department of Revenue shall provide a copy of its approval or 385 denial letter to the taxpayer. 386 (6)(a) A taxpayer may not convey, transfer, or assign an 387 approved tax credit or a carryforward tax c redit to another 388 entity unless all of the assets of the taxpayer are conveyed, 389 assigned, or transferred in the same transaction. However, a tax 390 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 391 or s. 624.5107 may be conveyed, transferred, or a ssigned between 392 members of an affiliated group of taxpayers if the type of tax 393 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 394 or s. 624.5107 remains the same. A taxpayer shall notify the 395 department of its intent to convey, transfer, or assi gn a tax 396 credit to another member within an affiliated group of taxpayers 397 as defined in s. 220.03(1)(b). The amount conveyed, transferred, 398 or assigned is available to another member of the affiliated 399 group of taxpayers upon approval by the department. The 400 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 17 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S department shall obtain the division's approval before approving 401 a conveyance, transfer, or assignment of a tax credit under s. 402 561.1214. 403 (b) Within any state fiscal year, a taxpayer may rescind 404 all or part of a tax credit approved under subsection (5). The 405 amount rescinded shall become available for that state fiscal 406 year to another taxpayer approved by the department under this 407 section. The department must obtain the division's approval 408 before accepting the rescindment of a tax credit under s. 409 561.1214. Any amount rescinded under this paragraph must become 410 available to a taxpayer on a first -come, first-served basis 411 based on tax credit applications received after the date the 412 rescindment is accepted by the department. 413 (c) Within 10 days after approving or denying the 414 conveyance, transfer, or assignment of a tax credit under 415 paragraph (a), or the rescindment of a tax credit under 416 paragraph (b), the department shall provide a copy of its 417 approval or denial letter to the taxpayer requesting the 418 conveyance, transfer, assignment, or rescindment. 419 (7)(a) The department may adopt rules to administer this 420 section, including rules for the approval or disapproval of 421 proposals submitted by taxpayers and rules to provide for 422 cooperative arrangements between for -profit and not-for-profit 423 taxpayers. 424 (b) The department's decision to approve or disapprove a 425 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 18 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S proposal must be in writing, and, if the proposal is approved, 426 the decision must state the maximum credit authorized for the 427 taxpayer. 428 (c) In addition to its exis ting audit and investigation 429 authority, the department may perform any additional financial 430 and technical audits and investigations, including examining the 431 accounts, books, or records of the tax credit applicant, which 432 are necessary to verify the costs in cluded in a credit 433 application and to ensure compliance with this section. 434 (d) It is grounds for forfeiture of previously claimed and 435 received tax credits if the department determines that a 436 taxpayer received tax credits pursuant to this section to which 437 the taxpayer was not entitled. 438 Section 6. Paragraphs (a) and (c) of subsection (1), 439 paragraphs (a), (e), and (f) of subsection (2), paragraph (c) of 440 subsection (7), and subsections (9), (13), and (17) of section 441 402.305, Florida Statutes, are amended to read: 442 402.305 Licensing standards; child care facilities. — 443 (1) LICENSING STANDARDS. —The department shall establish 444 licensing standards that each licensed child care facility must 445 meet regardless of the origin or source of the fees used to 446 operate the facility or the type of children served by the 447 facility. 448 (a) The standards shall be designed to address the 449 following areas: 450 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 19 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 1. the health and nutrition, sanitation, safety, 451 developmental needs, and sanitary adequate physical conditions 452 surroundings for all children served by in child care 453 facilities. 454 2. The health and nutrition of all children in child care. 455 3. The child development needs of all children in child 456 care. 457 (c) The minimum standards for child care facilities shall 458 be adopted in the rules of the department and shall address the 459 areas delineated in this section. 460 1. The department, in adopting rules to establish minimum 461 standards for child care facilities, shall recognize that 462 different age groups of children may require different 463 standards. 464 2. The department may adopt different minimum standards 465 for facilities that serve children in different age groups, 466 including school-age children. 467 3. The department may create up to two classification 468 levels for violations of licensing standar ds that directly 469 relate to the health and safety. No other classification levels 470 may be created. Violations of standards not directly related to 471 health and safety may only be addressed through technical 472 assistance. 473 4. The department shall also adopt by rule a definition 474 for child care which distinguishes between child care programs 475 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 20 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S that require child care licensure and after -school programs that 476 do not require licensure. Notwithstanding any other provision of 477 law to the contrary, minimum child care licens ing standards 478 shall be developed to provide for reasonable, affordable, and 479 safe before-school and after-school care. After-school programs 480 that otherwise meet the criteria for exclusion from licensure 481 may provide snacks and meals through the federal After school 482 Meal Program (AMP) administered by the Department of Health in 483 accordance with federal regulations and standards. The 484 Department of Health shall consider meals to be provided through 485 the AMP only if the program is actively participating in the 486 AMP, is in good standing with the department, and the meals meet 487 AMP requirements. Standards, at a minimum, shall allow for a 488 credentialed director to supervise multiple before -school and 489 after-school sites. 490 (2) PERSONNEL.—Minimum standards for child care per sonnel 491 shall include minimum requirements as to: 492 (a) Good moral character based upon screening as defined 493 in s. 402.302(15). This screening shall be conducted as provided 494 in chapter 435, using the level 2 standards for screening 495 provided set forth in that chapter, and include employment 496 history checks, a search of criminal history records, sexual 497 predator and sexual offender registries, and child abuse and 498 neglect registry of any state in which the current or 499 prospective child care personnel resided durin g the preceding 5 500 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 21 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S years. The department shall complete the screening and provide 501 the results to the child care facility within 5 business days. 502 If the department is unable to complete the screening within 5 503 business days, the department shall issue the cur rent or 504 prospective child care personnel a 45 -day-provisional-hire 505 status while all required information is being requested and the 506 department is awaiting results unless the department has reason 507 to believe a disqualifying factor may exist. During the 45 -day 508 period, the current or prospective child care personnel must be 509 under the direct supervision of a screened and trained staff 510 member when in contact with children. 511 (e) Minimum training requirements for child care 512 personnel. 513 1. Such minimum standards for training shall ensure that 514 all child care personnel take an approved 40 -clock-hour 515 introductory course in child care, which course covers at least 516 the following topic areas: 517 a. State and local rules and regulations which govern 518 child care. 519 b. Health, safety, and nutrition. 520 c. Identifying and reporting child abuse and neglect. 521 d. Child development, including typical and atypical 522 language, cognitive, motor, social, and self -help skills 523 development. 524 e. Observation of developmental behaviors, incl uding using 525 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 22 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S a checklist or other similar observation tools and techniques to 526 determine the child's developmental age level. 527 f. Specialized areas, including computer technology for 528 professional and classroom use and early literacy and language 529 development of children from birth to 5 years of age, as 530 determined by the department, for owner -operators and child care 531 personnel of a child care facility. 532 g. Developmental disabilities, including autism spectrum 533 disorder and Down syndrome, and early identificati on, use of 534 available state and local resources, classroom integration, and 535 positive behavioral supports for children with developmental 536 disabilities. 537 h. Online training coursework, provided at no cost by the 538 department, to meet minimum training standards for child care 539 personnel. 540 541 Within 90 days after employment, child care personnel shall 542 begin training to meet the training requirements. Child care 543 personnel shall successfully complete such training within 1 544 year after the date on which the training bega n, as evidenced by 545 passage of an in-person or online a competency examination. 546 Successful completion of the 40 -clock-hour introductory course 547 shall articulate into community college credit in early 548 childhood education, pursuant to ss. 1007.24 and 1007.25. 549 Exemption from all or a portion of the required training shall 550 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 23 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S be granted to child care personnel based upon educational 551 credentials or passage of competency examinations. Child care 552 personnel possessing a 2 -year degree or higher that includes 6 553 college credit hours in early childhood development or child 554 growth and development, or a child development associate 555 credential or an equivalent state -approved child development 556 associate credential, or a child development associate waiver 557 certificate shall be auto matically exempted from the training 558 requirements in sub-subparagraphs b., d., and e. 559 2. The introductory course in child care shall stress, to 560 the extent possible, an interdisciplinary approach to the study 561 of children. 562 2.3. The introductory course s hall cover recognition and 563 prevention of shaken baby syndrome; prevention of sudden infant 564 death syndrome; recognition and care of infants and toddlers 565 with developmental disabilities, including autism spectrum 566 disorder and Down syndrome; and early childho od brain 567 development within the topic areas identified in this paragraph. 568 3.4. On an annual basis in order to further their child 569 care skills and, if appropriate, administrative skills, child 570 care personnel who have fulfilled the requirements for the chi ld 571 care training shall be required to take an additional 1 572 continuing education unit of approved inservice training, or 10 573 clock hours of equivalent training, as determined by the 574 department. 575 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 24 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 4.5. Child care personnel shall be required to complete 576 0.5 continuing education unit of approved training or 5 clock 577 hours of equivalent training, as determined by the department, 578 in early literacy and language development of children from 579 birth to 5 years of age one time. The year that this training is 580 completed, it shall fulfill the 0.5 continuing education unit or 581 5 clock hours of the annual training required in subparagraph 3. 582 4. 583 5.6. Procedures for ensuring the training of qualified 584 child care professionals to provide training of child care 585 personnel, including onsite training, shall be included in the 586 minimum standards. It is recommended that the state community 587 child care coordination agencies (central agencies) be 588 contracted by the department to coordinate such training when 589 possible. Other district educatio nal resources, such as 590 community colleges and career programs, can be designated in 591 such areas where central agencies may not exist or are 592 determined not to have the capability to meet the coordination 593 requirements set forth by the department. 594 6.7. Training requirements do shall not apply to certain 595 occasional or part-time support staff, including, but not 596 limited to, swimming instructors, piano teachers, dance 597 instructors, and gymnastics instructors. 598 7.8. The child care operator shall be required to ta ke 599 basic training in serving children with disabilities within 5 600 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 25 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S years after employment, either as a part of the introductory 601 training or the annual 8 hours of inservice training. 602 (f) Periodic health examinations for child care facility 603 drivers. 604 (7) SANITATION AND SAFETY. — 605 (c) Some type of communications system, such as a pocket 606 pager or beeper, shall be provided to a parent whose child is in 607 drop-in child care to ensure the immediate return of the parent 608 to the child, if necessary. 609 (9) ADMISSIONS AND RECORDKEEPING.— 610 (a) Minimum standards shall include requirements for 611 preadmission and periodic health examinations, requirements for 612 immunizations, and requirements for maintaining emergency 613 information and health records on all children. 614 (b) During the months of August and September of each 615 year, each child care facility shall provide parents of children 616 enrolled in the facility detailed information regarding the 617 causes, symptoms, and transmission of the influenza virus in an 618 effort to educate those parents regarding the importance of 619 immunizing their children against influenza as recommended by 620 the Advisory Committee on Immunization Practices of the Centers 621 for Disease Control and Prevention. 622 (c) During the months of April and September of each ye ar, 623 at a minimum, each facility shall provide parents of children 624 enrolled in the facility information regarding the potential for 625 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 26 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S a distracted adult to fail to drop off a child at the facility 626 and instead leave the child in the adult's vehicle upon arriva l 627 at the adult's destination. The child care facility shall also 628 give parents information about resources with suggestions to 629 avoid this occurrence. The department shall develop a flyer or 630 brochure with this information that shall be posted to the 631 department's website, which child care facilities may choose to 632 reproduce and provide to parents to satisfy the requirements of 633 this paragraph. 634 (d) Because of the nature and duration of drop -in child 635 care, requirements for preadmission and periodic health 636 examinations and requirements for medically signed records of 637 immunization required for child care facilities shall not apply. 638 A parent of a child in drop -in child care shall, however, be 639 required to attest to the child's health condition and the type 640 and current status of the child's immunizations. 641 (b)(e) Any child shall be exempt from medical or physical 642 examination or medical or surgical treatment upon written 643 request of the parent or guardian of such child who objects to 644 the examination and treatment. Howev er, the laws, rules, and 645 regulations relating to contagious or communicable diseases and 646 sanitary matters shall not be violated because of any exemption 647 from or variation of the health and immunization minimum 648 standards. 649 (13) PLAN OF ACTIVITIES. —Minimum standards shall ensure 650 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 27 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S that each child care facility has and implements a written plan 651 for the daily provision of varied activities and active and 652 quiet play opportunities appropriate to the age of the child. 653 The written plan must include a program, to be implemented 654 periodically for children of an appropriate age, which will 655 assist the children in preventing and avoiding physical and 656 mental abuse. 657 (17) SPECIALIZED CHILD CARE FACILITIES FOR THE CARE OF 658 MILDLY ILL CHILDREN. —Minimum standards shall be devel oped by the 659 department, in conjunction with the Department of Health, for 660 specialized child care facilities for the care of mildly ill 661 children. The minimum standards shall address the following 662 areas: personnel requirements; staff -to-child ratios; staff 663 training and credentials; health and safety; physical facility 664 requirements, including square footage; client eligibility, 665 including a definition of "mildly ill children"; sanitation and 666 safety; admission and recordkeeping; dispensing of medication; 667 and a schedule of activities. 668 Section 7. Subsection (1) of section 402.306, Florida 669 Statutes, is amended to read: 670 402.306 Designation of licensing agency; dissemination by 671 the department and local licensing agency of information on 672 child care.— 673 (1)(a) Any county whose licensing standards meet or exceed 674 state minimum standards may: 675 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 28 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S 1.(a) Designate a local licensing agency to license child 676 care facilities in the county; or 677 2.(b) Contract with the department to delegate the 678 administration of state minimum standards in the county to the 679 department. 680 (b) The decision to designate a local licensing agency 681 under subparagraph (a)1. must be annually affirmed by a majority 682 vote of the county commission. 683 Section 8. Section 402.3115, Florida Statutes, is amended 684 to read: 685 402.3115 Elimination of duplicative and unnecessary 686 inspections; abbreviated inspections. — 687 (1) The Department of Children and Families and local 688 governmental agencies that license child care facilities shall 689 develop and implement a plan to eliminate duplicative and 690 unnecessary inspections of child care facilities , family day 691 care homes, and large family child care homes . 692 (2)(a) In addition, The department and the local 693 governmental agencies shall develop and implement an abbreviated 694 inspection plan for child care facilities that meet all of the 695 following conditions: 696 1. Have been licensed for at least 2 consecutive years. 697 2. Have not had a no Class 1 deficiency, as defined by 698 rule, for at least 2 consecutive years. 699 3. Have not had more than three of the same or Class 2 700 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 29 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S deficiencies, as defined by rule, for at least 2 consecutive 701 years. 702 4. Have received at least two full onsite renewal 703 inspections in the most recent 2 years. 704 5. Do not have any current uncorrected violations. 705 6. Do not have any open regulatory complaints or active 706 child protective services investigations . 707 (b) The abbreviated inspection must include those elements 708 identified by the department and the local governmental agencies 709 as being key indicators of whether the child care facility 710 continues to provide quality care and programming and must be 711 updated every 5 years . 712 (3) The department shall adopt rules and revise policies 713 based on the recommendations in the report. 714 (4) The department shall revise the plan under subsection 715 (1) as necessary to maintain the validity and effectiveness of 716 inspections. 717 Section 9. Subsection (1) of section 402.316, Florida 718 Statutes, is amended to read: 719 402.316 Exemptions. — 720 (1) The provisions of ss. 402.301 -402.319, except for the 721 requirements regarding screening of child care personnel, shall 722 not apply to a child care facility which is an integral part of 723 church or parochial schools conducting regularly scheduled 724 classes, courses of study ;, or educational programs accredited 725 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 30 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S by, or by a member of, an organization which publishes and 726 requires compliance with its standards for health, s afety, and 727 sanitation; or which is only attended by children who meet the 728 definition of eligible child, as defined in s. 402.261(1) . 729 However, such facilities shall meet minimum requirements of the 730 applicable local governing body as to health, sanitation, a nd 731 safety and shall meet the screening requirements pursuant to ss. 732 402.305 and 402.3055. Failure by a facility to comply with such 733 screening requirements shall result in the loss of the 734 facility's exemption from licensure. 735 Section 10. Section 561.1214 , Florida Statutes, is created 736 to read: 737 561.1214 Child care tax credits. —Beginning January 1, 738 2025, there is allowed a credit pursuant to s. 402.261 against 739 any tax due under s. 563.05, s. 564.06, or s. 565.12, except 740 excise taxes imposed on wine produce d by manufacturers in this 741 state from products grown in this state. However, a credit 742 allowed under this section may not exceed 90 percent of the tax 743 due on the return on which the credit is taken. For purposes of 744 the distributions of tax revenue under ss. 561.121 and 745 564.06(10), the division shall disregard any tax credits allowed 746 under this section to ensure that any reduction in tax revenue 747 received which is attributable to the tax credits results only 748 in a reduction in distributions to the General Reven ue Fund. The 749 provisions of s. 402.261 applies to the credit authorized by 750 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 31 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S this section. 751 Section 11. Section 624.5107, Florida Statutes, is amended 752 to read: 753 624.5107 Child care tax credits. — 754 (1) For taxable years beginning on or after January 1, 755 2025, there is allowed a credit pursuant to s. 402.261 against 756 any tax due for a taxable year under s. 624.509(1) after 757 deducting from such tax deductions for assessments made pursuant 758 to s. 440.51; credits for taxes paid under ss. 175.101 and 759 185.08; credits for income taxes paid under chapter 220; and the 760 credit allowed under s. 624.509(5), as such credit is limited by 761 s. 624.509(6). An insurer claiming a credit against premium tax 762 liability under this section is not required to pay any 763 additional retaliator y tax levied under s. 624.5091 as a result 764 of claiming such credit. Section 624.5091 does not limit such 765 credit in any manner. If the credit granted under this section 766 is not fully used in any one year because of insufficient tax 767 liability on the part of t he insurer, the unused amount may be 768 carried forward for a period not to exceed 5 years. The 769 carryover credit may be used in a subsequent year when the tax 770 imposed by s. 624.509 or s. 624.510 for that year exceeds the 771 credit for which the insurer is eligib le in that year under this 772 section. 773 (2) For purposes of determining if a penalty under s. 774 624.5092 will be imposed, an insurer, after earning a credit 775 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 32 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S under s. 624.5107 for a taxable year, may reduce any installment 776 payment for such taxable year of 27 pe rcent of the amount of the 777 net tax due as reported on the return for the preceding year 778 under s. 624.5092(2)(b) by the amount of the credit. If an 779 insurer receives a credit for child care facility startup costs, 780 and the facility fails to operate for at lea st 5 years, a pro 781 rata share of the credit must be repaid, in accordance with the 782 formula: A = C x (1 - (N/60)), where: 783 (a) "A" is the amount in dollars of the required 784 repayment. 785 (b) "C" is the total credits taken by the insurer for 786 child care facility startup costs. 787 (c) "N" is the number of months the facility was in 788 operation. 789 790 This repayment requirement is inapplicable if the insurer goes 791 out of business or can demonstrate to the department that its 792 employees no longer want to have a child care facility. 793 (3) The provisions of s. 402.261 apply to the credit 794 authorized by this section. 795 Section 12. Subsection (7) of section 624.509, Florida 796 Statutes, is amended to read: 797 624.509 Premium tax; rate and computation. — 798 (7) Credits and deductions against the tax imposed by this 799 section shall be taken in the following order: deductions for 800 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 33 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S assessments made pursuant to s. 440.51; credits for taxes paid 801 under ss. 175.101 and 185.08; credits for income taxes paid 802 under chapter 220 and the credit allowed under subsection (5), 803 as these credits are limited by subsection (6); the credit 804 allowed under s. 624.51057; the credit allowed under s. 805 624.51058; the credit allowed under s. 624.5107; all other 806 available credits and deductio ns. 807 Section 13. Section 627.70161, Florida Statutes, is 808 amended to read: 809 627.70161 Family day care and large family child care 810 insurance.— 811 (1) PURPOSE AND INTENT. —The Legislature recognizes that 812 family day care homes and large family child care hom es fulfill 813 a vital role in providing child care in Florida. It is the 814 intent of the Legislature that residential property insurance 815 coverage should not be canceled, denied, or nonrenewed solely on 816 the basis of the family day care or child care services at the 817 residence. The Legislature also recognizes that the potential 818 liability of residential property insurers is substantially 819 increased by the rendition of child care services on the 820 premises. The Legislature therefore finds that there is a public 821 need to specify that contractual liabilities that arise in 822 connection with the operation of the family day care home or 823 large family child care home are excluded from residential 824 property insurance policies unless they are specifically 825 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 34 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S included in such coverage. 826 (2) DEFINITIONS.—As used in this section, the term: 827 (a) "Child care" means the care, protection, and 828 supervision of a child, for a period of less than 24 hours a day 829 on a regular basis, which supplements parental care, enrichment, 830 and health supervision for the child, in accordance with his or 831 her individual needs, and for which a payment, fee, or grant is 832 made for care. 833 (b) "Family day care home" means an occupied residence in 834 which child care is regularly provided for children from at 835 least two unrelated families and which receives a payment, fee, 836 or grant for any of the children receiving care, whether or not 837 operated for a profit. 838 (c) "Large family child care home" means an occupied 839 residence in which child care is regularly provided for children 840 from at least two unrelated families, which receives a payment, 841 fee, or grant for any of the children receiving care, regardless 842 of whether operated for profit, and which has at least two full -843 time child care personnel on the premises during the hours of 844 operation. One of the two full -time child care personnel must be 845 the owner or occupant of the residence. A large family child 846 care home must first have operated as a licensed family day care 847 home for at least 2 years, with an operator who has held a child 848 development associate credential or its equivalent for at least 849 1 year, before seeking licensure as a large family child care 850 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 35 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S home. Household children under 13 years of age, when on the 851 premises of the large family child care home or on a field trip 852 with children enrolled in child care, shall be included in the 853 overall capacity of the licensed home. A large family child care 854 home may provide care for one of the following groups of 855 children, which shall include household children under 13 years 856 of age: 857 1. A maximum of eight children from birth to 24 months of 858 age. 859 2. A maximum of 12 children, with no more than four 860 children under 24 months of age. 861 (3) FAMILY DAY CARE AND LARGE FAMILY CHILD CARE ; 862 COVERAGE.—A residential property insurance policy shall not 863 provide coverage for liability for claims arising out of, or in 864 connection with, the operation of a family day care home or 865 large family child care home , and the insurer shall be under no 866 obligation to defend against lawsuits covering such claims, 867 unless: 868 (a) Specifically covered in a policy; or 869 (b) Covered by a rider or endorsement for business 870 coverage attached to a policy. 871 (4) DENIAL, CANCELLATION, REFUSAL TO RENEW PROHIBITED. —An 872 insurer may not deny, cancel, or refuse to renew a policy for 873 residential property insurance solely on the basis that the 874 policyholder or applicant operates a family day care home or 875 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 36 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S large family child care home . In addition to other lawful 876 reasons for refusing to insure, an insurer may deny, cancel, or 877 refuse to renew a policy of a family day care home or large 878 family child care home provider if one or more of the following 879 conditions occur: 880 (a) The policyholder or applicant provides care for more 881 children than authorized for family day care homes by s. 882 402.302; 883 (b) The policyholder or applicant fails to maintain a 884 separate commercial liability policy or an endorsement providing 885 liability coverage for the family day care home or large family 886 child care home operations; 887 (c) The policyholder or applicant fails to comply with the 888 applicable family day care home licensure and registration 889 requirements specified in chapter 402 s. 402.313; or 890 (d) Discovery of willful or grossly negligent acts or 891 omissions or any violations of state laws or regulations 892 establishing safety s tandards for family day care homes or large 893 family child care home by the named insured or his or her 894 representative which materially increase any of the risks 895 insured. 896 Section 14. Subsections (3) and (4) of section 1002.57, 897 Florida Statutes, are amend ed to read: 898 1002.57 Prekindergarten director credential. — 899 (3) The prekindergarten director credential must meet or 900 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 37 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S exceed the requirements of the Department of Children and 901 Families for the child care facility director credential under 902 s. 402.305(2)(f) s. 402.305(2)(g), and successful completion of 903 the prekindergarten director credential satisfies these 904 requirements for the child care facility director credential. 905 (4) The department shall, to the maximum extent 906 practicable, award credit to a person wh o successfully completes 907 the child care facility director credential under s. 908 402.305(2)(f) s. 402.305(2)(g) for those requirements of the 909 prekindergarten director credential which are duplicative of 910 requirements for the child care facility director creden tial. 911 Section 15. Subsection (1) of section 1002.59, Florida 912 Statutes, is amended to read: 913 1002.59 Emergent literacy and performance standards 914 training courses.— 915 (1) The department, in collaboration with the Just Read, 916 Florida! Office, shall adopt minimum standards for courses in 917 emergent literacy for prekindergarten instructors. Each course 918 must consist of 5 clock hours and provide instruction in 919 strategies and techniques to address the age -appropriate 920 progress of prekindergarten students in develo ping emergent 921 literacy skills, including oral communication, knowledge of 922 print and letters, phonological and phonemic awareness, 923 vocabulary and comprehension development, and foundational 924 background knowledge designed to correlate with the content that 925 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 38 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S students will encounter in grades K -12, consistent with the 926 evidence-based content and strategies grounded in the science of 927 reading identified pursuant to s. 1001.215(7). The course 928 standards must be reviewed as part of any review of subject 929 coverage or endorsement requirements in the elementary, reading, 930 and exceptional student educational areas conducted pursuant to 931 s. 1012.586. Each course must also provide resources containing 932 strategies that allow students with disabilities and other 933 special needs to derive maximum benefit from the Voluntary 934 Prekindergarten Education Program. Successful completion of an 935 emergent literacy training course approved under this section 936 satisfies requirements for approved training in early literacy 937 and language development und er ss. 402.305(2)(e)4., 402.313(6), 938 and 402.3131(5) ss. 402.305(2)(e)5., 402.313(6), and 939 402.3131(5). 940 Section 16. (1) The Department of Revenue is authorized, 941 and all conditions are deemed met, to adopt emergency rules 942 pursuant to s. 120.54(4), Florida Statutes, to implement this 943 act. Notwithstanding any other provision of law, emergency 944 rules adopted pursuant to this subsection are effective for 6 945 months after adoption and may be renewed during the pendency of 946 procedures to adopt permanent rules addre ssing the subject of 947 the emergency rules. 948 (2) This section shall take effect upon this act becoming a 949 law and expires July 1, 2025. 950 HB 635 2024 CODING: Words stricken are deletions; words underlined are additions. hb0635-00 Page 39 of 39 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S Section 17. Except as otherwise provided in this act and 951 except for this section, which shall take effect upon this act 952 becoming a law, this act shall take effect July 1, 2024. 953