FL
Florida House Bill H0635

Florida 2024 Regular Session

Florida House Bill H0635 Compare Versions

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1010 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
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1414 A bill to be entitled 1
1515 An act relating to child care and early learning 2
1616 providers; amending s. 170.201, F.S.; providing an 3
1717 exemption for public and private preschools from 4
1818 specified special assessments levied by a 5
1919 municipality; defining the term "preschool"; creating 6
2020 s. 211.0254, F.S.; authorizing the use of credits 7
2121 against certain taxes beginning on a specified date; 8
2222 providing a limitation on such credits; providing 9
2323 construction; providing applicability; creating s. 10
2424 212.1835, F.S.; authorizing the use of credits against 11
2525 certain taxes beginning on a specified date; 12
2626 authorizing certain expenses and payments to count 13
2727 toward the tax due; providing construction; providing 14
2828 applicability; requiring electronic filing of returns 15
2929 and payment of taxes; amending s. 220.19, F.S.; 16
3030 authorizing the use of credits against certain taxes 17
3131 beginning on a specified date; revising obsolete 18
3232 provisions; authorizing certain taxpayers to use the 19
3333 credit in a specified manner; providing applicability; 20
3434 creating s. 402.261, F.S.; defining terms; authorizing 21
3535 certain taxpayers to receive tax credits for certain 22
3636 actions; providing requirements for such credits; 23
3737 specifying the maximum tax credit that may be granted; 24
3838 authorizing tax credits be carried forward; requiring 25
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4747 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
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5151 repayment of tax credits under certain conditio ns and 26
5252 using a specified formula; requiring certain taxpayers 27
5353 to file specified returns and reports; requiring 28
5454 certain funds be redistributed; requiring taxpayers to 29
5555 submit applications beginning on a specified date to 30
5656 receive tax credits; requiring the ap plication to 31
5757 include certain information; requiring the Department 32
5858 of Revenue to approve tax credits in a specified 33
5959 manner; prohibiting the transfer of a tax credit; 34
6060 providing an exception; requiring the department to 35
6161 approve certain transfers; requiring a specified 36
6262 approval before the transfer of certain credits; 37
6363 authorizing credits to be rescinded during a specified 38
6464 time period; requiring specified approval before 39
6565 certain credits may be rescinded; requiring rescinded 40
6666 credits to be made available for use i n a specified 41
6767 manner; requiring the department to provide specified 42
6868 letters in a certain time period with certain 43
6969 information; authorizing the department to adopt 44
7070 rules; amending s. 402.305, F.S.; revising licensing 45
7171 standards for all licensed child care fa cilities and 46
7272 minimum standards and training requirements for child 47
7373 care personnel; requiring the Department of Children 48
7474 and Families to conduct specified screenings of child 49
7575 care personnel within a specified timeframe and issue 50
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8484 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
8585
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8888 provisional approval of such personnel under certain 51
8989 conditions; providing an exception; revising minimum 52
9090 standards for sanitation and safety of child care 53
9191 facilities; making technical changes; deleting 54
9292 provisions relating to educating parents and children 55
9393 about specified topics; del eting provisions relating 56
9494 to specialized child care facilities for the care of 57
9595 mildly ill children; amending s. 402.306, F.S.; 58
9696 requiring a county commission to annually affirm 59
9797 certain decisions; amending s. 402.3115, F.S.; 60
9898 expanding the types of providers to be considered when 61
9999 developing and implementing a plan to eliminate 62
100100 duplicative and unnecessary inspections; revising 63
101101 requirements for an abbreviated inspection plan for 64
102102 certain child care facilities; requiring the 65
103103 department to adopt rules; amending s. 402.316, F.S.; 66
104104 providing that certain child care facilities are 67
105105 exempt from specified requirements; creating s. 68
106106 561.1214, F.S.; authorizing the use of credits against 69
107107 certain taxes beginning on a specified date; providing 70
108108 a limitation on such credits; prov iding applicability; 71
109109 providing construction; amending s. 624.5107, F.S.; 72
110110 authorizing the use of credits against certain taxes 73
111111 beginning on a specified date; providing a limitation; 74
112112 providing construction; providing applicability; 75
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121121 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
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123123
124124
125125 amending s. 624.509, F.S.; revising the order in which 76
126126 certain credits and deductions may be taken to 77
127127 incorporate changes made by this act; amending s. 78
128128 627.70161, F.S.; defining the term "large family child 79
129129 care home"; providing that specified insurance 80
130130 provisions apply to large fa mily child care homes; 81
131131 amending s. 1002.59, F.S.; conforming cross -82
132132 references; authorizing the Department of Revenue to 83
133133 adopt emergency rules; providing for expiration; 84
134134 providing effective dates. 85
135135 86
136136 Be It Enacted by the Legislature of the State of Flor ida: 87
137137 88
138138 Section 1. Subsection (2) of section 170.201, Florida 89
139139 Statutes, is amended to read: 90
140140 170.201 Special assessments. — 91
141141 (2) Property owned or occupied by a religious institution 92
142142 and used as a place of worship or education; by a public or 93
143143 private preschool, elementary school, middle school, or high 94
144144 school; or by a governmentally financed, insured, or subsidized 95
145145 housing facility that is used primarily for persons who are 96
146146 elderly or disabled shall be exempt from any special assessment 97
147147 levied by a municipality to fund any service if the municipality 98
148148 so desires. As used in this subsection, the term "religious 99
149149 institution" means any church, synagogue, or other established 100
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158158 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
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162162 physical place for worship at which nonprofit religious services 101
163163 and activities are r egularly conducted and carried on and the 102
164164 term "governmentally financed, insured, or subsidized housing 103
165165 facility" means a facility that is financed by a mortgage loan 104
166166 made or insured by the United States Department of Housing and 105
167167 Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 106
168168 232, or s. 236 of the National Housing Act and is owned or 107
169169 operated by an entity that qualifies as an exempt charitable 108
170170 organization under s. 501(c)(3) of the Internal Revenue Code. As 109
171171 used in this subsection, the term " preschool" means any child 110
172172 care facility licensed under s. 402.305 which serves children 111
173173 under 5 years of age. 112
174174 Section 2. Section 211.0254, Florida Statutes, is created 113
175175 to read: 114
176176 211.0254 Child care tax credits. —Beginning January 1, 115
177177 2025, there is allowed a credit pursuant to s. 402.261 against 116
178178 any tax imposed by the state due under s. 211.02 or s. 211.025. 117
179179 However, the combined credit allowed under this section and ss. 118
180180 211.0251, 211.0252, and 211.0253 may not exceed 50 percent of 119
181181 the tax due on the re turn on which the credit is taken. If the 120
182182 combined credit allowed under the foregoing sections exceeds 50 121
183183 percent of the tax due on the return, the credit must first be 122
184184 taken under s. 211.0251, then under s. 211.0253, then under s. 123
185185 211.0252. Any remaining liability must be taken under this 124
186186 section but may not exceed 50 percent of the tax due. For 125
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195195 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
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199199 purposes of the distributions of tax revenue under s. 211.06, 126
200200 the department shall disregard any tax credits allowed under 127
201201 this section to ensure that any reductio n in tax revenue 128
202202 received which is attributable to the tax credits results only 129
203203 in a reduction in distributions to the General Revenue Fund. The 130
204204 provisions of s. 402.261 apply to the credit authorized by this 131
205205 section. 132
206206 Section 3. Section 212.1835, Flori da Statutes, is created 133
207207 to read: 134
208208 212.1835 Child care tax credits. —Beginning January 1, 135
209209 2025, there is allowed a credit pursuant to s. 402.261 against 136
210210 any tax imposed by the state and due under this chapter from a 137
211211 direct pay permitholder as a result of th e direct pay permit 138
212212 held pursuant to s. 212.183. For purposes of the dealer's credit 139
213213 granted for keeping prescribed records, filing timely tax 140
214214 returns, and properly accounting and remitting taxes under s. 141
215215 212.12, the amount of tax due used to calculate the credit must 142
216216 include any expenses or payments from a direct pay permitholder 143
217217 which give rise to a credit under s. 402.261. For purposes of 144
218218 the distributions of tax revenue under s. 212.20, the department 145
219219 shall disregard any tax credits allowed under this s ection to 146
220220 ensure that any reduction in tax revenue received which is 147
221221 attributable to the tax credits results only in a reduction in 148
222222 distributions to the General Revenue Fund. The provisions of s. 149
223223 402.261 apply to the credit authorized by this section. A de aler 150
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232232 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
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234234
235235
236236 who claims a tax credit under this section must file his or her 151
237237 tax returns and pay his or her taxes by electronic means under 152
238238 s. 213.755. 153
239239 Section 4. Section 220.19, Florida Statutes, is amended to 154
240240 read: 155
241241 220.19 Child care tax credits. — 156
242242 (1) For taxable years beginning on or after January 1, 157
243243 2025, there is allowed a credit pursuant to s. 402.261 against 158
244244 any tax due for a taxable year under this chapter after the 159
245245 application of any other allowable credits by the taxpayer. The 160
246246 credit must be earned pursuant to s. 402.261 on or before the 161
247247 date the taxpayer is required to file a return pursuant to s. 162
248248 220.222. If the credit granted under this section is not fully 163
249249 used in any one year because of insufficient tax liability on 164
250250 the part of the corporation, the unused amount may be carried 165
251251 forward for a period not to exceed 5 years. The carryover credit 166
252252 may be used in a subsequent year when the tax imposed by this 167
253253 chapter for that year exceeds the credit for which the 168
254254 corporation is eligible in that year und er this section after 169
255255 applying the other credits and unused carryovers in the order 170
256256 provided by s. 220.02(8). 171
257257 (2) A taxpayer that files a consolidated return in this 172
258258 state as a member of an affiliated group under s. 220.131(1) may 173
259259 be allowed the credit o n a consolidated return basis; however, 174
260260 the total credit taken by the affiliated group is subject to the 175
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269269 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
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273273 limitation established under s. 402.261(2)(d). If a corporation 176
274274 receives a credit for child care facility startup costs, and the 177
275275 facility fails to oper ate for at least 5 years, a pro rata share 178
276276 of the credit must be repaid, in accordance with the formula: 179
277277 A = C x (1 - (N/60)) 180
278278 Where: 181
279279 (a) "A" is the amount in dollars of the required 182
280280 repayment. 183
281281 (b) "C" is the total credits taken by the corporation for 184
282282 child care facility startup costs. 185
283283 (c) "N" is the number of months the facility was in 186
284284 operation. 187
285285 188
286286 This repayment requirement is inapplicable if the corporation 189
287287 goes out of business or can demonstrate to the department that 190
288288 its employees no longer want t o have a child care facility. 191
289289 (3) The provisions of s. 402.261 apply to the credit 192
290290 authorized by this section. 193
291291 (4) If a taxpayer applies and is approved for a credit 194
292292 under s. 402.261 after timely requesting an extension to file 195
293293 under s. 220.222(2): 196
294294 (a) The credit does not reduce the amount of tax due for 197
295295 purposes of the department's determination as to whether the 198
296296 taxpayer was in compliance with the requirement to pay tentative 199
297297 taxes under ss. 220.222 and 220.32. 200
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306306 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
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310310 (b) The taxpayer's noncompliance wit h the requirement to 201
311311 pay tentative taxes shall result in the revocation and 202
312312 rescindment of any such credit. 203
313313 (c) The taxpayer shall be assessed for any taxes, 204
314314 penalties, or interest due from the taxpayer's noncompliance 205
315315 with the requirement to pay tentati ve taxes. 206
316316 (5) For purposes of calculating the underpayment of 207
317317 estimated corporate income taxes under s. 220.34, the final 208
318318 amount due is the amount after credits earned under s. 220.19 209
319319 are deducted. For purposes of determining if a penalty or 210
320320 interest under s. 220.34(2)(d)1. will be imposed for 211
321321 underpayment of estimated corporate income tax, a taxpayer may, 212
322322 after earning a credit under s. 220.19, reduce any estimated 213
323323 payment in that taxable year by the amount of the credit. 214
324324 Section 5. Section 402.261, Florida Statutes, is created 215
325325 to read: 216
326326 402.261 Child care tax credits. — 217
327327 (1) For purposes of this section, the term: 218
328328 (a) "Department" means the Department of Revenue. 219
329329 (b) "Division" means the Division of Alcoholic Beverages 220
330330 and Tobacco of the Departm ent of Business and Professional 221
331331 Regulation. 222
332332 (c) "Eligible child" means the child or grandchild of an 223
333333 employee of a taxpayer, if such employee is the child or 224
334334 grandchild's caregiver as defined in s. 39.01. 225
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343343 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
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345345
346346
347347 (d) "Eligible child care facility" means a chi ld care 226
348348 facility that: 227
349349 1. Is licensed under s. 402.305; or 228
350350 2. Is exempt from licensure under s. 402.316. 229
351351 (e) "Employee" includes full -time employees and part -time 230
352352 employees who work an average of at least 20 hours per week. 231
353353 (f) "Maximum annual tax credit amount" means, for any 232
354354 state fiscal year, the sum of the amount of tax credits approved 233
355355 under this section, including tax credits to be taken under s. 234
356356 211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107, 235
357357 which are approved for taxpayers wh ose taxable years begin on or 236
358358 after January 1 of the calendar year preceding the start of the 237
359359 applicable state fiscal year. 238
360360 (g) "Tax due" means any tax required under chapter 211, 239
361361 chapter 220, chapter 561, or chapter 624, or due under chapter 240
362362 212 from a direct pay permitholder as a result of a direct pay 241
363363 permit held pursuant to s. 212.183. 242
364364 (2)(a) A taxpayer who operates an eligible child care 243
365365 facility for the taxpayer's employees is allowed a credit of 50 244
366366 percent of the startup costs of such facility ag ainst any tax 245
367367 due for the taxable year such facility begins operation as an 246
368368 eligible child care facility. The maximum credit amount a 247
369369 taxpayer may be granted in a taxable year under this paragraph 248
370370 is based on the average number of employees employed by the 249
371371 taxpayer during such year. For an employer that employed: 250
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380380 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
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384384 1. One to nineteen employees, the maximum credit is $1 251
385385 million. 252
386386 2. Twenty to two hundred fifty employees, the maximum 253
387387 credit is $500,000. 254
388388 3. More than 250 employees, the maximum credit is 255
389389 $250,000. 256
390390 (b) A taxpayer who operates an eligible child care 257
391391 facility for the taxpayer's employees is allowed a credit of 258
392392 $300 per month for each eligible child enrolled in such facility 259
393393 against any tax due for the taxable year. The maximum credit 260
394394 amount a taxpayer may be granted in a taxable year under this 261
395395 paragraph is based on the average number of employees employed 262
396396 by the taxpayer during such year. For an employer that employed: 263
397397 1. One to nineteen employees, the maximum credit is 264
398398 $50,000. 265
399399 2. Twenty to two hundred fifty employees, the maximum 266
400400 credit is $500,000. 267
401401 3. More than 250 employees, the maximum credit is $1 268
402402 million. 269
403403 (c) A taxpayer who makes payments to an eligible child 270
404404 care facility in the name and for the benefit of an employee 271
405405 employed by the taxpayer whose eligible child attends such 272
406406 facility is allowed a credit of 100 percent of the amount of 273
407407 such payments against any tax due for the taxable year up to a 274
408408 maximum credit of $3,600 per child per taxable year. The 275
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417417 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
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419419
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421421 taxpayer may make payments directly to the eligible child care 276
422422 facility or contract with an early learning coalition to process 277
423423 payments. The maximum credit amount a taxpayer may be granted in 278
424424 a taxable year under this paragraph is based on the average 279
425425 number of employees employed by the taxpayer during such year. 280
426426 For an employer that employed: 281
427427 1. One to nineteen employees, the maximum credit is 282
428428 $50,000. 283
429429 2. Twenty to two hundred fifty employees, the maximum 284
430430 credit is $500,000. 285
431431 3. More than 250 employees, the maximum credit is $1 286
432432 million. 287
433433 (d) A taxpayer may qualify for a tax credit under more 288
434434 than one paragraph of this subsection; however, the total credit 289
435435 taken by such taxpayers in a single taxable year may not exceed 290
436436 the sum total of the maximum credit they are granted under each 291
437437 applicable paragraph. 292
438438 (e) Beginning in fiscal year 2024 -2025, the maximum annual 293
439439 tax credit amount is $5 million in each state fiscal year. 294
440440 (3)(a) If the credit granted under this section is not 295
441441 fully used within the specified state fiscal year f or credits 296
442442 under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxes 297
443443 due for the specified taxable year for credits under s. 220.19 298
444444 or s. 624.5107, because of insufficient tax liability on the 299
445445 part of the taxpayer, the unused amount may be carried f orward 300
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454454 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
455455
456456
457457
458458 for a period not to exceed 5 years. For purposes of s. 220.19, a 301
459459 credit carried forward may be used in a subsequent year after 302
460460 applying the other credits and unused carryovers in the order 303
461461 provided by s. 220.02(8). 304
462462 (b)1. If a taxpayer receives a c redit for startup costs 305
463463 pursuant to paragraph (2)(a), and the eligible child care 306
464464 facility fails to operate for at least 5 years, a pro rata share 307
465465 of the credit must be repaid, in accordance with the formula: 308
466466 A = C x (1 - (N/60)) 309
467467 Where: 310
468468 a. "A" is the amount, in dollars, of the required 311
469469 repayment. 312
470470 b. "C" is the total credits taken by the taxpayer for 313
471471 eligible child care facility startup costs against a tax due 314
472472 under this section. 315
473473 c. "N" is the number of months the eligible child care 316
474474 facility was in operation. 317
475475 2. A taxpayer who is required to repay a pro rata share of 318
476476 the credit under this paragraph shall file an amended return 319
477477 with the department, or such other report as the department 320
478478 prescribes by rule, and pay such amount within 60 days after the 321
479479 last day of operation of the eligible child care facility. The 322
480480 department shall distribute such funds in accordance with the 323
481481 applicable statutory provision for the tax against which such 324
482482 credit was taken by that taxpayer. 325
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491491 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
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495495 (4)(a) A taxpayer may claim a cr edit only for the creation 326
496496 or operation of, or payments to, an eligible child care 327
497497 facility. 328
498498 (b) The services of an eligible child care facility for 329
499499 which a taxpayer claims a credit under paragraph (2)(b) must be 330
500500 available to all employees employed by th e taxpayer, or must be 331
501501 allocated on a first -come, first-served basis, and must be used 332
502502 by at least one eligible child. 333
503503 (c) Two or more taxpayers may jointly establish and 334
504504 operate an eligible child care facility according to the 335
505505 provisions of this section . If two or more taxpayers choose to 336
506506 jointly establish and operate an eligible child care facility, 337
507507 or cause a not-for-profit taxpayer to establish and operate an 338
508508 eligible child care facility, the taxpayers must file a joint 339
509509 application, or the not -for-profit taxpayer may file an 340
510510 application, pursuant to subsection (5) setting forth the 341
511511 taxpayers' proposal. The participating taxpayers may proportion 342
512512 the available credits in any manner they choose. In the event 343
513513 the child care facility does not operate for 5 years, the 344
514514 repayment required under paragraph (3)(b) must be allocated 345
515515 among, and apply to, the participating taxpayers in the 346
516516 proportion that such taxpayers received the credit under this 347
517517 section. 348
518518 (d) Child care payments for which a taxpayer claims a 349
519519 credit under paragraph (2)(c) may not exceed the amount charged 350
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528528 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
529529
530530
531531
532532 by the eligible child care facility for other children of like 351
533533 age and ability of persons not employed by the taxpayer. 352
534534 (5) Beginning October 1, 2024, a taxpayer may submit an 353
535535 application to the department for the purposes of determining 354
536536 qualification for a credit under this section to be applied to a 355
537537 taxable year beginning on or after January 1, 2025. The 356
538538 department must approve the application for the credit before 357
539539 the taxpayer is authorized to claim the credit on a return. 358
540540 (a) The application must include: 359
541541 1.a. For a credit under paragraph (2)(a), a proposal for 360
542542 establishing an eligible child care facility for use by its 361
543543 employees, the number of eligible children expected to be 362
544544 enrolled, and the expected date operations will begin. A credit 363
545545 may not be claimed on a return until operations have begun. 364
546546 b. For a credit under paragraph (2)(b), the total number 365
547547 of eligible children for whom child care will be provided at the 366
548548 eligible child care facility and the total number of months the 367
549549 facility is expected to operate during the taxable year in which 368
550550 the credit will be earned. 369
551551 c. For a credit under paragraph (2)(c), the total number 370
552552 of eligible children for whom child care payments will be p aid 371
553553 and the estimated total annual amount of such payments during 372
554554 the taxable year in which the credit will be earned. 373
555555 2. The taxable year in which the credit is expected to be 374
556556 earned. A taxpayer may apply for a credit to be used for a prior 375
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565565 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
566566
567567
568568
569569 taxable year at any time before the date on which the taxpayer 376
570570 is required to file a return for that year pursuant to s. 377
571571 220.222. 378
572572 3. For a credit under paragraph (2)(a) or paragraph 379
573573 (2)(b), a statement signed by a person authorized to sign on 380
574574 behalf of the taxpayer that the facility meets the definition of 381
575575 eligible child care facility and otherwise qualifies for the 382
576576 credit under this section. Such statement must be attached to 383
577577 the application. 384
578578 (b) The department shall approve tax credits on a first -385
579579 come, first-served basis, and must obtain the division's 386
580580 approval before approving a tax credit under s. 561.1214. Within 387
581581 10 days after approving or denying an application, the 388
582582 Department of Revenue shall provide a copy of its approval or 389
583583 denial letter to the ta xpayer. 390
584584 (6)(a) A taxpayer may not convey, transfer, or assign an 391
585585 approved tax credit or a carryforward tax credit to another 392
586586 entity unless all of the assets of the taxpayer are conveyed, 393
587587 assigned, or transferred in the same transaction. However, a tax 394
588588 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 395
589589 or s. 624.5107 may be conveyed, transferred, or assigned between 396
590590 members of an affiliated group of taxpayers if the type of tax 397
591591 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 398
592592 or s. 624.5107 remains the same. A taxpayer shall notify the 399
593593 department of its intent to convey, transfer, or assign a tax 400
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602602 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
603603
604604
605605
606606 credit to another member within an affiliated group of 401
607607 corporations as defined in s. 220.03(1)(b). The amount conveyed, 402
608608 transferred, or assigned is available to another member of the 403
609609 affiliated group of corporations upon approval by the 404
610610 department. The department shall obtain the division's approval 405
611611 before approving a conveyance, transfer, or assignment of a tax 406
612612 credit under s. 561.1214. 407
613613 (b) Within any state fiscal year, a taxpayer may rescind 408
614614 all or part of a tax credit approved under subsection (5). The 409
615615 amount rescinded shall become available for that state fiscal 410
616616 year to another taxpayer approved by the department under this 411
617617 section. The department must obtain the division's approval 412
618618 before accepting the rescindment of a tax credit under s. 413
619619 561.1214. Any amount rescinded under this paragraph must become 414
620620 available to a taxpayer on a first -come, first-served basis 415
621621 based on tax credit appli cations received after the date the 416
622622 rescindment is accepted by the department. 417
623623 (c) Within 10 days after approving or denying the 418
624624 conveyance, transfer, or assignment of a tax credit under 419
625625 paragraph (a), or the rescindment of a tax credit under 420
626626 paragraph (b), the department shall provide a copy of its 421
627627 approval or denial letter to the taxpayer requesting the 422
628628 conveyance, transfer, assignment, or rescindment. 423
629629 (7)(a) The department may adopt rules to administer this 424
630630 section, including rules for the approval o r disapproval of 425
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639639 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
640640
641641
642642
643643 proposals submitted by taxpayers and rules to provide for 426
644644 cooperative arrangements between for -profit and not-for-profit 427
645645 taxpayers. 428
646646 (b) The department's decision to approve or disapprove a 429
647647 proposal must be in writing, and, if the proposa l is approved, 430
648648 the decision must state the maximum credit authorized for the 431
649649 taxpayer. 432
650650 (c) In addition to its existing audit and investigation 433
651651 authority, the department may perform any additional financial 434
652652 and technical audits and investigations, includi ng examining the 435
653653 accounts, books, or records of the tax credit applicant, which 436
654654 are necessary to verify the costs included in a credit 437
655655 application and to ensure compliance with this section. 438
656656 (d) It is grounds for forfeiture of previously claimed and 439
657657 received tax credits if the department determines that a 440
658658 taxpayer received tax credits pursuant to this section to which 441
659659 the taxpayer was not entitled. 442
660660 Section 6. Paragraphs (a) and (c) of subsection (1), 443
661661 paragraphs (a), (e), and (f) of subsection (2), par agraphs (a) 444
662662 and (c) of subsection (7), and subsections (9), (13), and (17) 445
663663 of section 402.305, Florida Statutes, are amended to read: 446
664664 402.305 Licensing standards; child care facilities. — 447
665665 (1) LICENSING STANDARDS. —The department shall establish 448
666666 licensing standards that each licensed child care facility must 449
667667 meet regardless of the origin or source of the fees used to 450
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676676 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
677677
678678
679679
680680 operate the facility or the type of children served by the 451
681681 facility. 452
682682 (a) The standards shall be designed to address the 453
683683 following areas: 454
684684 1. the health and nutrition, sanitation, safety, 455
685685 developmental needs, and sanitary adequate physical conditions 456
686686 surroundings for all children served by in child care 457
687687 facilities. 458
688688 2. The health and nutrition of all children in child care. 459
689689 3. The child development needs of all children in child 460
690690 care. 461
691691 (c) The minimum standards for child care facilities shall 462
692692 be adopted in the rules of the department and shall address the 463
693693 areas delineated in this section. 464
694694 1. The department, in adopting rules to establi sh minimum 465
695695 standards for child care facilities, shall recognize that 466
696696 different age groups of children may require different 467
697697 standards. 468
698698 2. The department may adopt different minimum standards 469
699699 for facilities that serve children in different age groups, 470
700700 including school-age children. 471
701- 3. The department may create up to three classification 472
701+ 3. The department may create up to two classification 472
702702 levels for violations of licensing standards that directly 473
703-relate to the health and safety of a child. A class three 474
704-violation is the least serious in nature and must be the same 475
703+relate to health and safety. No other classification levels may 474
704+be created. Violations of standards not directly related to 475
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713713 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
714714
715715
716716
717-incident of noncompliance that occurs at least three times 476
718-within a 2 year period. 477
717+health and safety may only be addressed through technical 476
718+assistance. 477
719719 4. The department shall also adopt by rule a definition 478
720720 for child care which distinguishes between child care programs 479
721721 that require child care licensure and after -school programs that 480
722722 do not require licensure. Notwithstanding any other provision of 481
723723 law to the contrary, minimum child care licensing standards 482
724724 shall be developed to provide for reasonable, affordable, and 483
725725 safe before-school and after-school care. After-school programs 484
726726 that otherwise meet the criteria for exclusion from licensure 485
727727 may provide snacks and meals through the federal Afterschool 486
728728 Meal Program (AMP) administered by the Department of Health in 487
729729 accordance with federal regulations and standards. The 488
730730 Department of Health shall consider meals to be provided through 489
731731 the AMP only if the program is actively participating in the 490
732732 AMP, is in good standing with the department, and the meals meet 491
733733 AMP requirements. Standards, at a minimum, shall allow for a 492
734734 credentialed director to supervise multiple before -school and 493
735735 after-school sites. 494
736736 (2) PERSONNEL.—Minimum standards for child care personnel 495
737737 shall include minimum requirements as to: 496
738738 (a) Good moral character based upon screening as defined 497
739739 in s. 402.302(15). This sc reening shall be conducted as provided 498
740740 in chapter 435, using the level 2 standards for screening 499
741741 provided set forth in that chapter, and include employment 500
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750750 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
751751
752752
753753
754754 history checks, a search of criminal history records, sexual 501
755755 predator and sexual offender registries , and child abuse and 502
756756 neglect registry of any state in which the current or 503
757757 prospective child care personnel resided during the preceding 5 504
758758 years. The department shall complete the screening and provide 505
759759 the results to the child care facility within 5 busin ess days. 506
760760 If the department is unable to complete the screening within 5 507
761761 business days, the department shall issue the current or 508
762762 prospective child care personnel a 45 -day provisional-hire 509
763763 status while all required information is being requested and the 510
764764 department is awaiting results unless the department has reason 511
765765 to believe a disqualifying factor may exist. During the 45 -day 512
766766 period, the current or prospective child care personnel must be 513
767767 under the direct supervision of a screened and trained staff 514
768768 member when in contact with children. 515
769769 (e) Minimum training requirements for child care 516
770770 personnel. 517
771771 1. Such minimum standards for training shall ensure that 518
772772 all child care personnel take an approved 40 -clock-hour 519
773773 introductory course in child care, which course covers at least 520
774774 the following topic areas: 521
775775 a. State and local rules and regulations which govern 522
776776 child care. 523
777777 b. Health, safety, and nutrition. 524
778778 c. Identifying and reporting child abuse and neglect. 525
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787787 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
788788
789789
790790
791791 d. Child development, including typical and atypic al 526
792792 language, cognitive, motor, social, and self -help skills 527
793793 development. 528
794794 e. Observation of developmental behaviors, including using 529
795795 a checklist or other similar observation tools and techniques to 530
796796 determine the child's developmental age level. 531
797797 f. Specialized areas, including computer technology for 532
798798 professional and classroom use and early literacy and language 533
799799 development of children from birth to 5 years of age, as 534
800800 determined by the department, for owner -operators and child care 535
801801 personnel of a child care facility. 536
802802 g. Developmental disabilities, including autism spectrum 537
803803 disorder and Down syndrome, and early identification, use of 538
804804 available state and local resources, classroom integration, and 539
805805 positive behavioral supports for children with develop mental 540
806806 disabilities. 541
807807 h. Online training coursework, provided at no cost by the 542
808808 department, to meet minimum training standards for child care 543
809809 personnel. 544
810810 545
811811 Within 90 days after employment, child care personnel shall 546
812812 begin training to meet the training requi rements. Child care 547
813813 personnel shall successfully complete such training within 1 548
814814 year after the date on which the training began, as evidenced by 549
815815 passage of an in-person or online a competency examination. 550
816816
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824824 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
825825
826826
827827
828828 Successful completion of the 40 -clock-hour introductory course 551
829829 shall articulate into community college credit in early 552
830830 childhood education, pursuant to ss. 1007.24 and 1007.25. 553
831831 Exemption from all or a portion of the required training shall 554
832832 be granted to child care personnel based upon educational 555
833833 credentials or passage of competency examinations. Child care 556
834834 personnel possessing a 2 -year degree or higher that includes 6 557
835835 college credit hours in early childhood development or child 558
836836 growth and development, or a child development associate 559
837837 credential or an equi valent state-approved child development 560
838838 associate credential, or a child development associate waiver 561
839839 certificate shall be automatically exempted from the training 562
840840 requirements in sub-subparagraphs b., d., and e. 563
841841 2. The introductory course in child care shall stress, to 564
842842 the extent possible, an interdisciplinary approach to the study 565
843843 of children. 566
844844 2.3. The introductory course shall cover recognition and 567
845845 prevention of shaken baby syndrome; prevention of sudden infant 568
846846 death syndrome; recognition and care of infants and toddlers 569
847847 with developmental disabilities, including autism spectrum 570
848848 disorder and Down syndrome; and early childhood brain 571
849849 development within the topic areas identified in this paragraph. 572
850850 3.4. On an annual basis in order to further their chil d 573
851851 care skills and, if appropriate, administrative skills, child 574
852852 care personnel who have fulfilled the requirements for the child 575
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861861 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
862862
863863
864864
865865 care training shall be required to take an additional 1 576
866866 continuing education unit of approved inservice training, or 10 577
867867 clock hours of equivalent training, as determined by the 578
868868 department. 579
869869 4.5. Child care personnel shall be required to complete 580
870870 0.5 continuing education unit of approved training or 5 clock 581
871871 hours of equivalent training, as determined by the department, 582
872872 in early literacy and language development of children from 583
873873 birth to 5 years of age one time. The year that this training is 584
874874 completed, it shall fulfill the 0.5 continuing education unit or 585
875875 5 clock hours of the annual training required in subparagraph 3. 586
876876 4. 587
877877 5.6. Procedures for ensuring the training of qualified 588
878878 child care professionals to provide training of child care 589
879879 personnel, including onsite training, shall be included in the 590
880880 minimum standards. It is recommended that the state community 591
881881 child care coordination agencies (central agencies) be 592
882882 contracted by the department to coordinate such training when 593
883883 possible. Other district educational resources, such as 594
884884 community colleges and career programs, can be designated in 595
885885 such areas where central agencies may not exis t or are 596
886886 determined not to have the capability to meet the coordination 597
887887 requirements set forth by the department. 598
888888 6.7. Training requirements do shall not apply to certain 599
889889 occasional or part-time support staff, including, but not 600
890890
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898898 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
899899
900900
901901
902902 limited to, swimming inst ructors, piano teachers, dance 601
903903 instructors, and gymnastics instructors. 602
904904 7.8. The child care operator shall be required to take 603
905905 basic training in serving children with disabilities within 5 604
906906 years after employment, either as a part of the introductory 605
907907 training or the annual 8 hours of inservice training. 606
908908 (f) Periodic health examinations for child care facility 607
909909 drivers. 608
910910 (7) SANITATION AND SAFETY. — 609
911911 (a) Minimum standards must shall include requirements for 610
912912 sanitary and safety conditions, first aid treatm ent, emergency 611
913913 procedures, and pediatric cardiopulmonary resuscitation. The 612
914914 minimum standards must shall require that at least one staff 613
915915 person trained in person in cardiopulmonary resuscitation, as 614
916916 evidenced by current documentation of course completion, must be 615
917917 present at all times that children are present. 616
918918 (c) Some type of communications system, such as a pocket 617
919919 pager or beeper, shall be provided to a parent whose child is in 618
920920 drop-in child care to ensure the immediate return of the parent 619
921921 to the child, if necessary. 620
922922 (9) ADMISSIONS AND RECORDKEEPING. — 621
923923 (a) Minimum standards shall include requirements for 622
924924 preadmission and periodic health examinations, requirements for 623
925925 immunizations, and requirements for maintaining emergency 624
926926 information and health rec ords on all children. 625
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935935 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
936936
937937
938938
939939 (b) During the months of August and September of each 626
940940 year, each child care facility shall provide parents of children 627
941941 enrolled in the facility detailed information regarding the 628
942942 causes, symptoms, and transmission of the influenza v irus in an 629
943943 effort to educate those parents regarding the importance of 630
944944 immunizing their children against influenza as recommended by 631
945945 the Advisory Committee on Immunization Practices of the Centers 632
946946 for Disease Control and Prevention. 633
947947 (c) During the months of April and September of each year, 634
948948 at a minimum, each facility shall provide parents of children 635
949949 enrolled in the facility information regarding the potential for 636
950950 a distracted adult to fail to drop off a child at the facility 637
951951 and instead leave the child in the adult's vehicle upon arrival 638
952952 at the adult's destination. The child care facility shall also 639
953953 give parents information about resources with suggestions to 640
954954 avoid this occurrence. The department shall develop a flyer or 641
955955 brochure with this information th at shall be posted to the 642
956956 department's website, which child care facilities may choose to 643
957957 reproduce and provide to parents to satisfy the requirements of 644
958958 this paragraph. 645
959959 (b)(d) Because of the nature and duration of drop -in child 646
960960 care, requirements for pr eadmission and periodic health 647
961961 examinations and requirements for medically signed records of 648
962962 immunization required for child care facilities shall not apply. 649
963963 A parent of a child in drop -in child care shall, however, be 650
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972972 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
973973
974974
975975
976976 required to attest to the child's hea lth condition and the type 651
977977 and current status of the child's immunizations. 652
978978 (c)(e) Any child shall be exempt from medical or physical 653
979979 examination or medical or surgical treatment upon written 654
980980 request of the parent or guardian of such child who objects to 655
981981 the examination and treatment. However, the laws, rules, and 656
982982 regulations relating to contagious or communicable diseases and 657
983983 sanitary matters shall not be violated because of any exemption 658
984984 from or variation of the health and immunization minimum 659
985985 standards. 660
986986 (13) PLAN OF ACTIVITIES. —Minimum standards shall ensure 661
987987 that each child care fa cility has and implements a written plan 662
988988 for the daily provision of varied activities and active and 663
989989 quiet play opportunities appropriate to the age of the child. 664
990990 The written plan must include a program, to be implemented 665
991991 periodically for children of an ap propriate age, which will 666
992992 assist the children in preventing and avoiding physical and 667
993993 mental abuse. 668
994994 (17) SPECIALIZED CHILD CARE FACILITIES FOR THE CARE OF 669
995995 MILDLY ILL CHILDREN. —Minimum standards shall be developed by the 670
996996 department, in conjunction with th e Department of Health, for 671
997997 specialized child care facilities for the care of mildly ill 672
998998 children. The minimum standards shall address the following 673
999999 areas: personnel requirements; staff -to-child ratios; staff 674
10001000 training and credentials; health and safety; ph ysical facility 675
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10091009 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
10101010
10111011
10121012
10131013 requirements, including square footage; client eligibility, 676
10141014 including a definition of "mildly ill children"; sanitation and 677
10151015 safety; admission and recordkeeping; dispensing of medication; 678
10161016 and a schedule of activities. 679
10171017 Section 7. Subsecti on (1) of section 402.306, Florida 680
10181018 Statutes, is amended to read: 681
10191019 402.306 Designation of licensing agency; dissemination by 682
10201020 the department and local licensing agency of information on 683
10211021 child care.— 684
10221022 (1)(a) Any county whose licensing standards meet or exce ed 685
10231023 state minimum standards may: 686
10241024 1.(a) Designate a local licensing agency to license child 687
10251025 care facilities in the county; or 688
10261026 2.(b) Contract with the department to delegate the 689
10271027 administration of state minimum standards in the county to the 690
10281028 department. 691
10291029 (b) The decision to designate a local licensing agency 692
10301030 under subparagraph (a)1. must be annually affirmed by a majority 693
10311031 vote of the county commission. 694
10321032 Section 8. Section 402.3115, Florida Statutes, is amended 695
10331033 to read: 696
10341034 402.3115 Elimination of duplica tive and unnecessary 697
10351035 inspections; abbreviated inspections. — 698
10361036 (1) The Department of Children and Families and local 699
10371037 governmental agencies that license child care facilities shall 700
10381038
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10461046 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
10471047
10481048
10491049
10501050 develop and implement a plan to eliminate duplicative and 701
10511051 unnecessary inspections of child care facilities , family day 702
10521052 care homes, and large family child care homes . 703
10531053 (2)(a) In addition, The department and the local 704
10541054 governmental agencies shall develop and implement an abbreviated 705
10551055 inspection plan for child care facilities that meets all of the 706
10561056 following conditions: 707
10571057 1. Have been licensed for at least 2 consecutive years. 708
10581058 2. Have not had a no Class 1 deficiency, as defined by 709
10591059 rule, for at least 2 consecutive years. 710
10601060 3. Have not had more than three of the same or Class 2 711
10611061 deficiencies, as defined by rule, for at least 2 consecutive 712
10621062 years. 713
10631063 4. Have received at least two full onsite renewal 714
10641064 inspections in the most recent 2 years. 715
10651065 5. Do not have any current uncorrected violations. 716
10661066 6. Do not have any open regulatory complaints or a ctive 717
10671067 child protective services investigations . 718
10681068 (b) The abbreviated inspection must include those elements 719
10691069 identified by the department and the local governmental agencies 720
10701070 as being key indicators of whether the child care facility 721
10711071 continues to provide qu ality care and programming and must be 722
10721072 updated every 5 years . 723
10731073 (3) The department shall adopt rules and revise policies 724
10741074 based on the recommendations in the report. 725
10751075
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10831083 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
10841084
10851085
10861086
10871087 (4) The department shall revise the plan under subsection 726
10881088 (1) as necessary to maintain th e validity and effectiveness of 727
10891089 inspections. 728
10901090 Section 9. Subsection (1) of section 402.316, Florida 729
10911091 Statutes, is amended to read: 730
10921092 402.316 Exemptions. — 731
10931093 (1) The provisions of ss. 402.301 -402.319, except for the 732
10941094 requirements regarding screening of chil d care personnel, shall 733
10951095 not apply to a child care facility which is an integral part of 734
10961096 church or parochial schools , or a child care facility that 735
10971097 solely provides child care to eligible children as defined in s. 736
10981098 402.261(1)(c), conducting regularly schedule d classes, courses 737
10991099 of study, or educational programs accredited by, or by a member 738
11001100 of, an organization which publishes and requires compliance with 739
11011101 its standards for health, safety, and sanitation. However, such 740
11021102 facilities shall meet minimum requirements o f the applicable 741
11031103 local governing body as to health, sanitation, and safety and 742
11041104 shall meet the screening requirements pursuant to ss. 402.305 743
11051105 and 402.3055. Failure by a facility to comply with such 744
11061106 screening requirements shall result in the loss of the 745
11071107 facility's exemption from licensure. 746
11081108 Section 10. Section 561.1214, Florida Statutes, is created 747
11091109 to read: 748
11101110 561.1214 Child care tax credits. —Beginning January 1, 749
11111111 2025, there is allowed a credit pursuant to s. 402.261 against 750
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11201120 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
11211121
11221122
11231123
11241124 any tax due under s. 563.05, s. 564.06, or s. 565.12, except 751
11251125 excise taxes imposed on wine produced by manufacturers in this 752
11261126 state from products grown in this state. However, a credit 753
11271127 allowed under this section may not exceed 90 percent of the tax 754
11281128 due on the return on which the credit is taken. For purposes of 755
11291129 the distributions of tax revenue under ss. 561.121 and 756
11301130 564.06(10), the division shall disregard any tax credits allowed 757
11311131 under this section to ensure that any reduction in tax revenue 758
11321132 received which is attributable to the tax credits results only 759
11331133 in a reduction in distributions to the General Revenue Fund. The 760
11341134 provisions of s. 402.261 apply to the credit authorized by this 761
11351135 section. 762
11361136 Section 11. Section 624.5107, Florida Statutes, is amended 763
11371137 to read: 764
11381138 624.5107 Child care tax credits .— 765
11391139 (1) For taxable years beginning on or after January 1, 766
11401140 2025, there is allowed a credit pursuant to s. 402.261 against 767
11411141 any tax due for a taxable year under s. 624.509(1) after 768
11421142 deducting from such tax deductions for assessments made pursuant 769
11431143 to s. 440.51; credits for taxes paid under ss. 175.101 and 770
11441144 185.08; credits for income taxes paid under chapter 220; and the 771
11451145 credit allowed under s. 624.509(5), as such credit is limited by 772
11461146 s. 624.509(6). An insurer claiming a credit against premium tax 773
11471147 liability under this section is not required to pay any 774
11481148 additional retaliatory tax levied under s. 624.5091 as a result 775
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11571157 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
11581158
11591159
11601160
11611161 of claiming such credit. Section 624.5091 does not limit such 776
11621162 credit in any manner. If the credit granted under this section 777
11631163 is not fully used in any one year because of insufficient tax 778
11641164 liability on the part of the insurer, the unused amount may be 779
11651165 carried forward for a period not to exceed 5 years. The 780
11661166 carryover credit may be used in a subsequent year when the tax 781
11671167 imposed by s. 624.509 or s. 624.510 f or that year exceeds the 782
11681168 credit for which the insurer is eligible in that year under this 783
11691169 section. 784
11701170 (2) For purposes of determining if a penalty under s. 785
11711171 624.5092 will be imposed, an insurer, after earning a credit 786
11721172 under s. 624.5107 for a taxable year, ma y reduce any installment 787
11731173 payment for such taxable year of 27 percent of the amount of the 788
11741174 net tax due as reported on the return for the preceding year 789
11751175 under s. 624.5092(2)(b) by the amount of the credit. If an 790
11761176 insurer receives a credit for child care facil ity startup costs, 791
11771177 and the facility fails to operate for at least 5 years, a pro 792
11781178 rata share of the credit must be repaid, in accordance with the 793
11791179 formula: A = C x (1 - (N/60)), where: 794
11801180 (a) "A" is the amount in dollars of the required 795
11811181 repayment. 796
11821182 (b) "C" is the total credits taken by the insurer for 797
11831183 child care facility startup costs. 798
11841184 (c) "N" is the number of months the facility was in 799
11851185 operation. 800
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11941194 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
11951195
11961196
11971197
11981198 801
11991199 This repayment requirement is inapplicable if the insurer goes 802
12001200 out of business or can demonstrate to the depar tment that its 803
12011201 employees no longer want to have a child care facility. 804
12021202 (3) The provisions of s. 402.261 apply to the credit 805
12031203 authorized by this section. 806
12041204 Section 12. Subsection (7) of section 624.509, Florida 807
12051205 Statutes, is amended to read: 808
12061206 624.509 Premium tax; rate and computation. — 809
12071207 (7) Credits and deductions against the tax imposed by this 810
12081208 section shall be taken in the following order: deductions for 811
12091209 assessments made pursuant to s. 440.51; credits for taxes paid 812
12101210 under ss. 175.101 and 185.08; cred its for income taxes paid 813
12111211 under chapter 220 and the credit allowed under subsection (5), 814
12121212 as these credits are limited by subsection (6); the credit 815
12131213 allowed under s. 624.51057; the credit allowed under s. 816
12141214 624.51058; the credit allowed under s. 624.5107; all other 817
12151215 available credits and deductions. 818
12161216 Section 13. Section 627.70161, Florida Statutes, is 819
12171217 amended to read: 820
12181218 627.70161 Family day care and large family child care 821
12191219 insurance.— 822
12201220 (1) PURPOSE AND INTENT. —The Legislature recognizes that 823
12211221 family day care homes and large family child care homes fulfill 824
12221222 a vital role in providing child care in Florida. It is the 825
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12311231 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
12321232
12331233
12341234
12351235 intent of the Legislature that residential property insurance 826
12361236 coverage should not be canceled, denied, or nonrenewed solely on 827
12371237 the basis of the family day care or child care services at the 828
12381238 residence. The Legislature also recognizes that the potential 829
12391239 liability of residential property insurers is substantially 830
12401240 increased by the rendition of child care services on the 831
12411241 premises. The Legislature theref ore finds that there is a public 832
12421242 need to specify that contractual liabilities that arise in 833
12431243 connection with the operation of the family day care home or 834
12441244 large family child care home are excluded from residential 835
12451245 property insurance policies unless they are specifically 836
12461246 included in such coverage. 837
12471247 (2) DEFINITIONS.—As used in this section, the term: 838
12481248 (a) "Child care" means the care, protection, and 839
12491249 supervision of a child, for a period of less than 24 hours a day 840
12501250 on a regular basis, which supplements parental care, enrichment, 841
12511251 and health supervision for the child, in accordance with his or 842
12521252 her individual needs, and for which a payment, fee, or grant is 843
12531253 made for care. 844
12541254 (b) "Family day care home" means an occupied residence in 845
12551255 which child care is regularly prov ided for children from at 846
12561256 least two unrelated families and which receives a payment, fee, 847
12571257 or grant for any of the children receiving care, whether or not 848
12581258 operated for a profit. 849
12591259 (c) "Large family child care home" means an occupied 850
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12681268 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
12691269
12701270
12711271
12721272 residence in which child care is regularly provided for children 851
12731273 from at least two unrelated families, which receives a payment, 852
12741274 fee, or grant for any of the children receiving care, regardless 853
12751275 of whether operated for profit, and which has at least two full -854
12761276 time child care person nel on the premises during the hours of 855
12771277 operation. One of the two full -time child care personnel must be 856
12781278 the owner or occupant of the residence. A large family child 857
12791279 care home must first have operated as a licensed family day care 858
12801280 home for at least 2 years , with an operator who has held a child 859
12811281 development associate credential or its equivalent for at least 860
12821282 1 year, before seeking licensure as a large family child care 861
12831283 home. Household children under 13 years of age, when on the 862
12841284 premises of the large family c hild care home or on a field trip 863
12851285 with children enrolled in child care, must be included in the 864
12861286 overall capacity of the licensed home. A large family child care 865
12871287 home may provide care for one of the following groups of 866
12881288 children, which must include household children under 13 years 867
12891289 of age: 868
12901290 1. A maximum of eight children from birth to 24 months of 869
12911291 age. 870
12921292 2. A maximum of 12 children, with no more than four 871
12931293 children under 24 months of age. 872
12941294 (3) FAMILY DAY CARE AND LARGE FAMILY CHILD CARE ; 873
12951295 COVERAGE.—A residential property insurance policy may shall not 874
12961296 provide coverage for liability for claims arising out of, or in 875
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13051305 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
13061306
13071307
13081308
13091309 connection with, the operation of a family day care home or 876
13101310 large family child care home , and the insurer shall be under no 877
13111311 obligation to defend aga inst lawsuits covering such claims, 878
13121312 unless: 879
13131313 (a) Specifically covered in a policy; or 880
13141314 (b) Covered by a rider or endorsement for business 881
13151315 coverage attached to a policy. 882
13161316 (4) DENIAL, CANCELLATION, REFUSAL TO RENEW PROHIBITED. —An 883
13171317 insurer may not deny, can cel, or refuse to renew a policy for 884
13181318 residential property insurance solely on the basis that the 885
13191319 policyholder or applicant operates a family day care home or 886
13201320 large family child care home . In addition to other lawful 887
13211321 reasons for refusing to insure, an insur er may deny, cancel, or 888
13221322 refuse to renew a policy of a family day care home or large 889
13231323 family child care home provider if one or more of the following 890
13241324 conditions occur: 891
13251325 (a) The policyholder or applicant provides care for more 892
13261326 children than authorized for family day care homes by s. 893
13271327 402.302; 894
13281328 (b) The policyholder or applicant fails to maintain a 895
13291329 separate commercial liability policy or an endorsement providing 896
13301330 liability coverage for the family day care home or large family 897
13311331 child care home operations; 898
13321332 (c) The policyholder or applicant fails to comply with the 899
13331333 applicable family day care home licensure and registration 900
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13421342 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
13431343
13441344
13451345
13461346 requirements specified in chapter 402 s. 402.313; or 901
13471347 (d) Discovery of willful or grossly negligent acts or 902
13481348 omissions or any violations of stat e laws or regulations 903
13491349 establishing safety standards for family day care homes or large 904
13501350 family child care home by the named insured or his or her 905
13511351 representative which materially increase any of the risks 906
13521352 insured. 907
13531353 Section 14. Subsection (1) of section 10 02.59, Florida 908
13541354 Statutes, is amended to read: 909
13551355 1002.59 Emergent literacy and performance standards 910
13561356 training courses.— 911
13571357 (1) The department, in collaboration with the Just Read, 912
13581358 Florida! Office, shall adopt minimum standards for courses in 913
13591359 emergent literacy for prekindergarten instructors. Each course 914
13601360 must consist of 5 clock hours and provide instruction in 915
13611361 strategies and techniques to address the age -appropriate 916
13621362 progress of prekindergarten students in developing emergent 917
13631363 literacy skills, including oral comm unication, knowledge of 918
13641364 print and letters, phonological and phonemic awareness, 919
13651365 vocabulary and comprehension development, and foundational 920
13661366 background knowledge designed to correlate with the content that 921
13671367 students will encounter in grades K -12, consistent with the 922
13681368 evidence-based content and strategies grounded in the science of 923
13691369 reading identified pursuant to s. 1001.215(7). The course 924
13701370 standards must be reviewed as part of any review of subject 925
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13791379 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
13801380
13811381
13821382
13831383 coverage or endorsement requirements in the elementary, reading, 926
13841384 and exceptional student educational areas conducted pursuant to 927
13851385 s. 1012.586. Each course must also provide resources containing 928
13861386 strategies that allow students with disabilities and other 929
13871387 special needs to derive maximum benefit from the Voluntary 930
13881388 Prekindergarten Education Program. Successful completion of an 931
13891389 emergent literacy training course approved under this section 932
13901390 satisfies requirements for approved training in early literacy 933
13911391 and language development under ss. 402.305(2)(e)4., 402.313(6), 934
13921392 and 402.3131(5) ss. 402.305(2)(e)5., 402.313(6), and 935
13931393 402.3131(5). 936
13941394 Section 15. (1) The Department of Revenue is authorized, 937
13951395 and all conditions are deemed met, to adopt emergency rules 938
13961396 pursuant to s. 120.54(4), Florida Statutes, to implement this 939
13971397 act. Notwithstanding any other provision of law, emergency rules 940
13981398 adopted pursuant to this subsection are effective for 6 months 941
13991399 after adoption and may be renewed during the pendency of 942
14001400 procedures to adopt permanent rules addressing the subject of 943
14011401 the emergency rules. 944
14021402 (2) This section shall take effect upon this act becoming 945
14031403 a law and expires July 1, 2025. 946
14041404 Section 16. Except as otherwise provided in this act and 947
14051405 except for this section, which shall take effect upon this act 948
14061406 becoming a law, this act shall take effect July 1, 2024. 949