Florida 2024 2024 Regular Session

Florida House Bill H0635 Introduced / Bill

Filed 11/21/2023

                       
 
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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     
 
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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certain credits; authorizing credits to be rescinded 37 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approval before certain credits may be rescinded; 39 
requiring rescinded credits to be made available for 40 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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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 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     
 
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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     
 
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 (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     
 
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 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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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 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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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 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     
 
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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     
 
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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     
 
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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     
 
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 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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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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     
 
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 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