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certain credits; authorizing credits to be rescinded 37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approval before certain credits may be rescinded; 39
requiring rescinded credits to be made available for 40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