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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
construction; providing applicability; 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
toward the tax due; providing construction; providing 14
applicability; requiring electronic filing of returns 15
and payment of taxes; amending s. 220.19, F.S.; 16
authorizing the use of credits against certain taxes 17
beginning on a specified date; revising obsolete 18
provisions; authorizing certain taxpayers to use the 19
credit in a specified manner; providing applicability; 20
creating s. 402.261, F.S.; defining terms; authorizing 21
certain taxpayers to receive tax credits for certain 22
actions; providing requirements for such credits; 23
specifying the maximum tax credit that may be granted; 24
authorizing tax credits be carried forward; requiring 25
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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
repayment of tax credits under certain conditio ns and 26
using a specified formula; requiring certain taxpayers 27
to file specified returns and reports; requiring 28
certain funds be redistributed; requiring taxpayers to 29
submit applications beginning on a specified date to 30
receive tax credits; requiring the ap plication to 31
include certain information; requiring the Department 32
of Revenue to approve tax credits in a specified 33
manner; prohibiting the transfer of a tax credit; 34
providing an exception; requiring the department to 35
approve certain transfers; requiring a specified 36
approval before the transfer of certain credits; 37
authorizing credits to be rescinded during a specified 38
time period; requiring specified approval before 39
certain credits may be rescinded; requiring rescinded 40
credits to be made available for use i n a specified 41
manner; requiring the department to provide specified 42
letters in a certain time period with certain 43
information; authorizing the department to adopt 44
rules; amending s. 402.305, F.S.; revising licensing 45
standards for all licensed child care fa cilities and 46
minimum standards and training requirements for child 47
care personnel; requiring the Department of Children 48
and Families to conduct specified screenings of child 49
care personnel within a specified timeframe and issue 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
provisional approval of such personnel under certain 51
conditions; providing an exception; revising minimum 52
standards for sanitation and safety of child care 53
facilities; making technical changes; deleting 54
provisions relating to educating parents and children 55
about specified topics; del eting provisions relating 56
to specialized child care facilities for the care of 57
mildly ill children; amending s. 402.306, F.S.; 58
requiring a county commission to annually affirm 59
certain decisions; amending s. 402.3115, F.S.; 60
expanding the types of providers to be considered when 61
developing and implementing a plan to eliminate 62
duplicative and unnecessary inspections; revising 63
requirements for an abbreviated inspection plan for 64
certain child care facilities; requiring the 65
department to adopt rules; amending s. 402.316, F.S.; 66
providing that certain child care facilities are 67
exempt from specified requirements; creating s. 68
561.1214, F.S.; authorizing the use of credits against 69
certain taxes beginning on a specified date; providing 70
a limitation on such credits; prov iding applicability; 71
providing construction; amending s. 624.5107, F.S.; 72
authorizing the use of credits against certain taxes 73
beginning on a specified date; providing a limitation; 74
providing construction; providing applicability; 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
amending s. 624.509, F.S.; revising the order in which 76
certain credits and deductions may be taken to 77
incorporate changes made by this act; amending s. 78
627.70161, F.S.; defining the term "large family child 79
care home"; providing that specified insurance 80
provisions apply to large fa mily child care homes; 81
amending s. 1002.59, F.S.; conforming cross -82
references; authorizing the Department of Revenue to 83
adopt emergency rules; providing for expiration; 84
providing effective dates. 85
86
Be It Enacted by the Legislature of the State of Flor ida: 87
88
Section 1. Subsection (2) of section 170.201, Florida 89
Statutes, is amended to read: 90
170.201 Special assessments. — 91
(2) Property owned or occupied by a religious institution 92
and used as a place of worship or education; by a public or 93
private preschool, elementary school, middle school, or high 94
school; or by a governmentally financed, insured, or subsidized 95
housing facility that is used primarily for persons who are 96
elderly or disabled shall be exempt from any special assessment 97
levied by a municipality to fund any service if the municipality 98
so desires. As used in this subsection, the term "religious 99
institution" means any church, synagogue, or other established 100
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physical place for worship at which nonprofit religious services 101
and activities are r egularly conducted and carried on and the 102
term "governmentally financed, insured, or subsidized housing 103
facility" means a facility that is financed by a mortgage loan 104
made or insured by the United States Department of Housing and 105
Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 106
232, or s. 236 of the National Housing Act and is owned or 107
operated by an entity that qualifies as an exempt charitable 108
organization under s. 501(c)(3) of the Internal Revenue Code. As 109
used in this subsection, the term " preschool" means any child 110
care facility licensed under s. 402.305 which serves children 111
under 5 years of age. 112
Section 2. Section 211.0254, Florida Statutes, is created 113
to read: 114
211.0254 Child care tax credits. —Beginning January 1, 115
2025, there is allowed a credit pursuant to s. 402.261 against 116
any tax imposed by the state due under s. 211.02 or s. 211.025. 117
However, the combined credit allowed under this section and ss. 118
211.0251, 211.0252, and 211.0253 may not exceed 50 percent of 119
the tax due on the re turn on which the credit is taken. If the 120
combined credit allowed under the foregoing sections exceeds 50 121
percent of the tax due on the return, the credit must first be 122
taken under s. 211.0251, then under s. 211.0253, then under s. 123
211.0252. Any remaining liability must be taken under this 124
section but may not exceed 50 percent of the tax due. For 125
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purposes of the distributions of tax revenue under s. 211.06, 126
the department shall disregard any tax credits allowed under 127
this section to ensure that any reductio n in tax revenue 128
received which is attributable to the tax credits results only 129
in a reduction in distributions to the General Revenue Fund. The 130
provisions of s. 402.261 apply to the credit authorized by this 131
section. 132
Section 3. Section 212.1835, Flori da Statutes, is created 133
to read: 134
212.1835 Child care tax credits. —Beginning January 1, 135
2025, there is allowed a credit pursuant to s. 402.261 against 136
any tax imposed by the state and due under this chapter from a 137
direct pay permitholder as a result of th e direct pay permit 138
held pursuant to s. 212.183. For purposes of the dealer's credit 139
granted for keeping prescribed records, filing timely tax 140
returns, and properly accounting and remitting taxes under s. 141
212.12, the amount of tax due used to calculate the credit must 142
include any expenses or payments from a direct pay permitholder 143
which give rise to a credit under s. 402.261. For purposes of 144
the distributions of tax revenue under s. 212.20, the department 145
shall disregard any tax credits allowed under this s ection to 146
ensure that any reduction in tax revenue received which is 147
attributable to the tax credits results only in a reduction in 148
distributions to the General Revenue Fund. The provisions of s. 149
402.261 apply to the credit authorized by this section. A de aler 150
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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
who claims a tax credit under this section must file his or her 151
tax returns and pay his or her taxes by electronic means under 152
s. 213.755. 153
Section 4. Section 220.19, Florida Statutes, is amended to 154
read: 155
220.19 Child care tax credits. — 156
(1) For taxable years beginning on or after January 1, 157
2025, there is allowed a credit pursuant to s. 402.261 against 158
any tax due for a taxable year under this chapter after the 159
application of any other allowable credits by the taxpayer. The 160
credit must be earned pursuant to s. 402.261 on or before the 161
date the taxpayer is required to file a return pursuant to s. 162
220.222. If the credit granted under this section is not fully 163
used in any one year because of insufficient tax liability on 164
the part of the corporation, the unused amount may be carried 165
forward for a period not to exceed 5 years. The carryover credit 166
may be used in a subsequent year when the tax imposed by this 167
chapter for that year exceeds the credit for which the 168
corporation is eligible in that year und er this section after 169
applying the other credits and unused carryovers in the order 170
provided by s. 220.02(8). 171
(2) A taxpayer that files a consolidated return in this 172
state as a member of an affiliated group under s. 220.131(1) may 173
be allowed the credit o n a consolidated return basis; however, 174
the total credit taken by the affiliated group is subject to the 175
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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
limitation established under s. 402.261(2)(d). If a corporation 176
receives a credit for child care facility startup costs, and the 177
facility fails to oper ate for at least 5 years, a pro rata share 178
of the credit must be repaid, in accordance with the formula: 179
A = C x (1 - (N/60)) 180
Where: 181
(a) "A" is the amount in dollars of the required 182
repayment. 183
(b) "C" is the total credits taken by the corporation for 184
child care facility startup costs. 185
(c) "N" is the number of months the facility was in 186
operation. 187
188
This repayment requirement is inapplicable if the corporation 189
goes out of business or can demonstrate to the department that 190
its employees no longer want t o have a child care facility. 191
(3) The provisions of s. 402.261 apply to the credit 192
authorized by this section. 193
(4) If a taxpayer applies and is approved for a credit 194
under s. 402.261 after timely requesting an extension to file 195
under s. 220.222(2): 196
(a) The credit does not reduce the amount of tax due for 197
purposes of the department's determination as to whether the 198
taxpayer was in compliance with the requirement to pay tentative 199
taxes under ss. 220.222 and 220.32. 200
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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
(b) The taxpayer's noncompliance wit h the requirement to 201
pay tentative taxes shall result in the revocation and 202
rescindment of any such credit. 203
(c) The taxpayer shall be assessed for any taxes, 204
penalties, or interest due from the taxpayer's noncompliance 205
with the requirement to pay tentati ve taxes. 206
(5) For purposes of calculating the underpayment of 207
estimated corporate income taxes under s. 220.34, the final 208
amount due is the amount after credits earned under s. 220.19 209
are deducted. For purposes of determining if a penalty or 210
interest under s. 220.34(2)(d)1. will be imposed for 211
underpayment of estimated corporate income tax, a taxpayer may, 212
after earning a credit under s. 220.19, reduce any estimated 213
payment in that taxable year by the amount of the credit. 214
Section 5. Section 402.261, Florida Statutes, is created 215
to read: 216
402.261 Child care tax credits. — 217
(1) For purposes of this section, the term: 218
(a) "Department" means the Department of Revenue. 219
(b) "Division" means the Division of Alcoholic Beverages 220
and Tobacco of the Departm ent of Business and Professional 221
Regulation. 222
(c) "Eligible child" means the child or grandchild of an 223
employee of a taxpayer, if such employee is the child or 224
grandchild's caregiver as defined in s. 39.01. 225
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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
(d) "Eligible child care facility" means a chi ld care 226
facility that: 227
1. Is licensed under s. 402.305; or 228
2. Is exempt from licensure under s. 402.316. 229
(e) "Employee" includes full -time employees and part -time 230
employees who work an average of at least 20 hours per week. 231
(f) "Maximum annual tax credit amount" means, for any 232
state fiscal year, the sum of the amount of tax credits approved 233
under this section, including tax credits to be taken under s. 234
211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107, 235
which are approved for taxpayers wh ose taxable years begin on or 236
after January 1 of the calendar year preceding the start of the 237
applicable state fiscal year. 238
(g) "Tax due" means any tax required under chapter 211, 239
chapter 220, chapter 561, or chapter 624, or due under chapter 240
212 from a direct pay permitholder as a result of a direct pay 241
permit held pursuant to s. 212.183. 242
(2)(a) A taxpayer who operates an eligible child care 243
facility for the taxpayer's employees is allowed a credit of 50 244
percent of the startup costs of such facility ag ainst any tax 245
due for the taxable year such facility begins operation as an 246
eligible child care facility. The maximum credit amount a 247
taxpayer may be granted in a taxable year under this paragraph 248
is based on the average number of employees employed by the 249
taxpayer during such year. For an employer that employed: 250
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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
1. One to nineteen employees, the maximum credit is $1 251
million. 252
2. Twenty to two hundred fifty employees, the maximum 253
credit is $500,000. 254
3. More than 250 employees, the maximum credit is 255
$250,000. 256
(b) A taxpayer who operates an eligible child care 257
facility for the taxpayer's employees is allowed a credit of 258
$300 per month for each eligible child enrolled in such facility 259
against any tax due for the taxable year. The maximum credit 260
amount a taxpayer may be granted in a taxable year under this 261
paragraph is based on the average number of employees employed 262
by the taxpayer during such year. For an employer that employed: 263
1. One to nineteen employees, the maximum credit is 264
$50,000. 265
2. Twenty to two hundred fifty employees, the maximum 266
credit is $500,000. 267
3. More than 250 employees, the maximum credit is $1 268
million. 269
(c) A taxpayer who makes payments to an eligible child 270
care facility in the name and for the benefit of an employee 271
employed by the taxpayer whose eligible child attends such 272
facility is allowed a credit of 100 percent of the amount of 273
such payments against any tax due for the taxable year up to a 274
maximum credit of $3,600 per child per taxable year. The 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
taxpayer may make payments directly to the eligible child care 276
facility or contract with an early learning coalition to process 277
payments. The maximum credit amount a taxpayer may be granted in 278
a taxable year under this paragraph is based on the average 279
number of employees employed by the taxpayer during such year. 280
For an employer that employed: 281
1. One to nineteen employees, the maximum credit is 282
$50,000. 283
2. Twenty to two hundred fifty employees, the maximum 284
credit is $500,000. 285
3. More than 250 employees, the maximum credit is $1 286
million. 287
(d) A taxpayer may qualify for a tax credit under more 288
than one paragraph of this subsection; however, the total credit 289
taken by such taxpayers in a single taxable year may not exceed 290
the sum total of the maximum credit they are granted under each 291
applicable paragraph. 292
(e) Beginning in fiscal year 2024 -2025, the maximum annual 293
tax credit amount is $5 million in each state fiscal year. 294
(3)(a) If the credit granted under this section is not 295
fully used within the specified state fiscal year f or credits 296
under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxes 297
due for the specified taxable year for credits under s. 220.19 298
or s. 624.5107, because of insufficient tax liability on the 299
part of the taxpayer, the unused amount may be carried f orward 300
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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
for a period not to exceed 5 years. For purposes of s. 220.19, a 301
credit carried forward may be used in a subsequent year after 302
applying the other credits and unused carryovers in the order 303
provided by s. 220.02(8). 304
(b)1. If a taxpayer receives a c redit for startup costs 305
pursuant to paragraph (2)(a), and the eligible child care 306
facility fails to operate for at least 5 years, a pro rata share 307
of the credit must be repaid, in accordance with the formula: 308
A = C x (1 - (N/60)) 309
Where: 310
a. "A" is the amount, in dollars, of the required 311
repayment. 312
b. "C" is the total credits taken by the taxpayer for 313
eligible child care facility startup costs against a tax due 314
under this section. 315
c. "N" is the number of months the eligible child care 316
facility was in operation. 317
2. A taxpayer who is required to repay a pro rata share of 318
the credit under this paragraph shall file an amended return 319
with the department, or such other report as the department 320
prescribes by rule, and pay such amount within 60 days after the 321
last day of operation of the eligible child care facility. The 322
department shall distribute such funds in accordance with the 323
applicable statutory provision for the tax against which such 324
credit was taken by that taxpayer. 325
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(4)(a) A taxpayer may claim a cr edit only for the creation 326
or operation of, or payments to, an eligible child care 327
facility. 328
(b) The services of an eligible child care facility for 329
which a taxpayer claims a credit under paragraph (2)(b) must be 330
available to all employees employed by th e taxpayer, or must be 331
allocated on a first -come, first-served basis, and must be used 332
by at least one eligible child. 333
(c) Two or more taxpayers may jointly establish and 334
operate an eligible child care facility according to the 335
provisions of this section . If two or more taxpayers choose to 336
jointly establish and operate an eligible child care facility, 337
or cause a not-for-profit taxpayer to establish and operate an 338
eligible child care facility, the taxpayers must file a joint 339
application, or the not -for-profit taxpayer may file an 340
application, pursuant to subsection (5) setting forth the 341
taxpayers' proposal. The participating taxpayers may proportion 342
the available credits in any manner they choose. In the event 343
the child care facility does not operate for 5 years, the 344
repayment required under paragraph (3)(b) must be allocated 345
among, and apply to, the participating taxpayers in the 346
proportion that such taxpayers received the credit under this 347
section. 348
(d) Child care payments for which a taxpayer claims a 349
credit under paragraph (2)(c) may not exceed the amount charged 350
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by the eligible child care facility for other children of like 351
age and ability of persons not employed by the taxpayer. 352
(5) Beginning October 1, 2024, a taxpayer may submit an 353
application to the department for the purposes of determining 354
qualification for a credit under this section to be applied to a 355
taxable year beginning on or after January 1, 2025. The 356
department must approve the application for the credit before 357
the taxpayer is authorized to claim the credit on a return. 358
(a) The application must include: 359
1.a. For a credit under paragraph (2)(a), a proposal for 360
establishing an eligible child care facility for use by its 361
employees, the number of eligible children expected to be 362
enrolled, and the expected date operations will begin. A credit 363
may not be claimed on a return until operations have begun. 364
b. For a credit under paragraph (2)(b), the total number 365
of eligible children for whom child care will be provided at the 366
eligible child care facility and the total number of months the 367
facility is expected to operate during the taxable year in which 368
the credit will be earned. 369
c. For a credit under paragraph (2)(c), the total number 370
of eligible children for whom child care payments will be p aid 371
and the estimated total annual amount of such payments during 372
the taxable year in which the credit will be earned. 373
2. The taxable year in which the credit is expected to be 374
earned. A taxpayer may apply for a credit to be used for a prior 375
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taxable year at any time before the date on which the taxpayer 376
is required to file a return for that year pursuant to s. 377
220.222. 378
3. For a credit under paragraph (2)(a) or paragraph 379
(2)(b), a statement signed by a person authorized to sign on 380
behalf of the taxpayer that the facility meets the definition of 381
eligible child care facility and otherwise qualifies for the 382
credit under this section. Such statement must be attached to 383
the application. 384
(b) The department shall approve tax credits on a first -385
come, first-served basis, and must obtain the division's 386
approval before approving a tax credit under s. 561.1214. Within 387
10 days after approving or denying an application, the 388
Department of Revenue shall provide a copy of its approval or 389
denial letter to the ta xpayer. 390
(6)(a) A taxpayer may not convey, transfer, or assign an 391
approved tax credit or a carryforward tax credit to another 392
entity unless all of the assets of the taxpayer are conveyed, 393
assigned, or transferred in the same transaction. However, a tax 394
credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 395
or s. 624.5107 may be conveyed, transferred, or assigned between 396
members of an affiliated group of taxpayers if the type of tax 397
credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 398
or s. 624.5107 remains the same. A taxpayer shall notify the 399
department of its intent to convey, transfer, or assign a tax 400
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credit to another member within an affiliated group of 401
corporations as defined in s. 220.03(1)(b). The amount conveyed, 402
transferred, or assigned is available to another member of the 403
affiliated group of corporations upon approval by the 404
department. The department shall obtain the division's approval 405
before approving a conveyance, transfer, or assignment of a tax 406
credit under s. 561.1214. 407
(b) Within any state fiscal year, a taxpayer may rescind 408
all or part of a tax credit approved under subsection (5). The 409
amount rescinded shall become available for that state fiscal 410
year to another taxpayer approved by the department under this 411
section. The department must obtain the division's approval 412
before accepting the rescindment of a tax credit under s. 413
561.1214. Any amount rescinded under this paragraph must become 414
available to a taxpayer on a first -come, first-served basis 415
based on tax credit appli cations received after the date the 416
rescindment is accepted by the department. 417
(c) Within 10 days after approving or denying the 418
conveyance, transfer, or assignment of a tax credit under 419
paragraph (a), or the rescindment of a tax credit under 420
paragraph (b), the department shall provide a copy of its 421
approval or denial letter to the taxpayer requesting the 422
conveyance, transfer, assignment, or rescindment. 423
(7)(a) The department may adopt rules to administer this 424
section, including rules for the approval o r disapproval of 425
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proposals submitted by taxpayers and rules to provide for 426
cooperative arrangements between for -profit and not-for-profit 427
taxpayers. 428
(b) The department's decision to approve or disapprove a 429
proposal must be in writing, and, if the proposa l is approved, 430
the decision must state the maximum credit authorized for the 431
taxpayer. 432
(c) In addition to its existing audit and investigation 433
authority, the department may perform any additional financial 434
and technical audits and investigations, includi ng examining the 435
accounts, books, or records of the tax credit applicant, which 436
are necessary to verify the costs included in a credit 437
application and to ensure compliance with this section. 438
(d) It is grounds for forfeiture of previously claimed and 439
received tax credits if the department determines that a 440
taxpayer received tax credits pursuant to this section to which 441
the taxpayer was not entitled. 442
Section 6. Paragraphs (a) and (c) of subsection (1), 443
paragraphs (a), (e), and (f) of subsection (2), par agraphs (a) 444
and (c) of subsection (7), and subsections (9), (13), and (17) 445
of section 402.305, Florida Statutes, are amended to read: 446
402.305 Licensing standards; child care facilities. — 447
(1) LICENSING STANDARDS. —The department shall establish 448
licensing standards that each licensed child care facility must 449
meet regardless of the origin or source of the fees used to 450
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operate the facility or the type of children served by the 451
facility. 452
(a) The standards shall be designed to address the 453
following areas: 454
1. the health and nutrition, sanitation, safety, 455
developmental needs, and sanitary adequate physical conditions 456
surroundings for all children served by in child care 457
facilities. 458
2. The health and nutrition of all children in child care. 459
3. The child development needs of all children in child 460
care. 461
(c) The minimum standards for child care facilities shall 462
be adopted in the rules of the department and shall address the 463
areas delineated in this section. 464
1. The department, in adopting rules to establi sh minimum 465
standards for child care facilities, shall recognize that 466
different age groups of children may require different 467
standards. 468
2. The department may adopt different minimum standards 469
for facilities that serve children in different age groups, 470
including school-age children. 471
3. The department may create up to three classification 472
levels for violations of licensing standards that directly 473
relate to the health and safety of a child. A class three 474
violation is the least serious in nature and must be the same 475
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incident of noncompliance that occurs at least three times 476
within a 2 year period. 477
4. The department shall also adopt by rule a definition 478
for child care which distinguishes between child care programs 479
that require child care licensure and after -school programs that 480
do not require licensure. Notwithstanding any other provision of 481
law to the contrary, minimum child care licensing standards 482
shall be developed to provide for reasonable, affordable, and 483
safe before-school and after-school care. After-school programs 484
that otherwise meet the criteria for exclusion from licensure 485
may provide snacks and meals through the federal Afterschool 486
Meal Program (AMP) administered by the Department of Health in 487
accordance with federal regulations and standards. Th e 488
Department of Health shall consider meals to be provided through 489
the AMP only if the program is actively participating in the 490
AMP, is in good standing with the department, and the meals meet 491
AMP requirements. Standards, at a minimum, shall allow for a 492
credentialed director to supervise multiple before -school and 493
after-school sites. 494
(2) PERSONNEL.—Minimum standards for child care personnel 495
shall include minimum requirements as to: 496
(a) Good moral character based upon screening as defined 497
in s. 402.302(15). This screening shall be conducted as provided 498
in chapter 435, using the level 2 standards for screening 499
provided set forth in that chapter, and include employment 500
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history checks, a search of criminal history records, sexual 501
predator and sexual offender registries, and child abuse and 502
neglect registry of any state in which the current or 503
prospective child care personnel resided during the preceding 5 504
years. The department shall complete the screening and provide 505
the results to the child care facility wit hin 5 business days. 506
If the department is unable to complete the screening within 5 507
business days, the department shall issue the current or 508
prospective child care personnel a 45 -day provisional-hire 509
status while all required information is being requested and the 510
department is awaiting results unless the department has reason 511
to believe a disqualifying factor may exist. During the 45 -day 512
period, the current or prospective child care personnel must be 513
under the direct supervision of a screened and trained s taff 514
member when in contact with children. 515
(e) Minimum training requirements for child care 516
personnel. 517
1. Such minimum standards for training shall ensure that 518
all child care personnel take an approved 40 -clock-hour 519
introductory course in child care, w hich course covers at least 520
the following topic areas: 521
a. State and local rules and regulations which govern 522
child care. 523
b. Health, safety, and nutrition. 524
c. Identifying and reporting child abuse and neglect. 525
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d. Child development, including typical and atypical 526
language, cognitive, motor, social, and self -help skills 527
development. 528
e. Observation of developmental behaviors, including using 529
a checklist or other similar observation tools and techniques to 530
determine the child's developmental age level. 531
f. Specialized areas, including computer technology for 532
professional and classroom use and early literacy and language 533
development of children from birth to 5 years of age, as 534
determined by the department, for owner -operators and child care 535
personnel of a child care facility. 536
g. Developmental disabilities, including autism spectrum 537
disorder and Down syndrome, and early identification, use of 538
available state and local resources, classroom integration, and 539
positive behavioral supports for children with d evelopmental 540
disabilities. 541
h. Online training coursework, provided at no cost by the 542
department, to meet minimum training standards for child care 543
personnel. 544
545
Within 90 days after employment, child care personnel shall 546
begin training to meet the training requirements. Child care 547
personnel shall successfully complete such training within 1 548
year after the date on which the training began, as evidenced by 549
passage of an in-person or online a competency examination. 550
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Successful completion of the 40 -clock-hour introductory course 551
shall articulate into community college credit in early 552
childhood education, pursuant to ss. 1007.24 and 1007.25. 553
Exemption from all or a portion of the required training shall 554
be granted to child care personnel based upon educational 555
credentials or passage of competency examinations. Child care 556
personnel possessing a 2 -year degree or higher that includes 6 557
college credit hours in early childhood development or child 558
growth and development, or a child development associate 559
credential or an equivalent state-approved child development 560
associate credential, or a child development associate waiver 561
certificate shall be automatically exempted from the training 562
requirements in sub-subparagraphs b., d., and e. 563
2. The introductory course in child care shall stress, to 564
the extent possible, an interdisciplinary approach to the study 565
of children. 566
2.3. The introductory course shall cover recognition and 567
prevention of shaken baby syndrome; prevention of sudden infant 568
death syndrome; recognition and c are of infants and toddlers 569
with developmental disabilities, including autism spectrum 570
disorder and Down syndrome; and early childhood brain 571
development within the topic areas identified in this paragraph. 572
3.4. On an annual basis in order to further thei r child 573
care skills and, if appropriate, administrative skills, child 574
care personnel who have fulfilled the requirements for the child 575
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care training shall be required to take an additional 1 576
continuing education unit of approved inservice training, or 10 577
clock hours of equivalent training, as determined by the 578
department. 579
4.5. Child care personnel shall be required to complete 580
0.5 continuing education unit of approved training or 5 clock 581
hours of equivalent training, as determined by the department, 582
in early literacy and language development of children from 583
birth to 5 years of age one time. The year that this training is 584
completed, it shall fulfill the 0.5 continuing education unit or 585
5 clock hours of the annual training required in subparagraph 3. 586
4. 587
5.6. Procedures for ensuring the training of qualified 588
child care professionals to provide training of child care 589
personnel, including onsite training, shall be included in the 590
minimum standards. It is recommended that the state community 591
child care coordination agencies (central agencies) be 592
contracted by the department to coordinate such training when 593
possible. Other district educational resources, such as 594
community colleges and career programs, can be designated in 595
such areas where central agencies may no t exist or are 596
determined not to have the capability to meet the coordination 597
requirements set forth by the department. 598
6.7. Training requirements do shall not apply to certain 599
occasional or part-time support staff, including, but not 600
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limited to, swimming instructors, piano teachers, dance 601
instructors, and gymnastics instructors. 602
7.8. The child care operator shall be required to take 603
basic training in serving children with disabilities within 5 604
years after employment, either as a part of the introductor y 605
training or the annual 8 hours of inservice training. 606
(f) Periodic health examinations for child care facility 607
drivers. 608
(7) SANITATION AND SAFETY. — 609
(a) Minimum standards must shall include requirements for 610
sanitary and safety conditions, first aid treatment, emergency 611
procedures, and pediatric cardiopulmonary resuscitation. The 612
minimum standards must shall require that at least one staff 613
person trained in person in cardiopulmonary resuscitation, as 614
evidenced by current documentation of course comple tion, must be 615
present at all times that children are present. 616
(c) Some type of communications system, such as a pocket 617
pager or beeper, shall be provided to a parent whose child is in 618
drop-in child care to ensure the immediate return of the parent 619
to the child, if necessary. 620
(9) ADMISSIONS AND RECORDKEEPING. — 621
(a) Minimum standards shall include requirements for 622
preadmission and periodic health examinations, requirements for 623
immunizations, and requirements for maintaining emergency 624
information and heal th records on all children. 625
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(b) During the months of August and September of each 626
year, each child care facility shall provide parents of children 627
enrolled in the facility detailed information regarding the 628
causes, symptoms, and transmission of the influ enza virus in an 629
effort to educate those parents regarding the importance of 630
immunizing their children against influenza as recommended by 631
the Advisory Committee on Immunization Practices of the Centers 632
for Disease Control and Prevention. 633
(c) During the months of April and September of each year, 634
at a minimum, each facility shall provide parents of children 635
enrolled in the facility information regarding the potential for 636
a distracted adult to fail to drop off a child at the facility 637
and instead leave the child in the adult's vehicle upon arrival 638
at the adult's destination. The child care facility shall also 639
give parents information about resources with suggestions to 640
avoid this occurrence. The department shall develop a flyer or 641
brochure with this informat ion that shall be posted to the 642
department's website, which child care facilities may choose to 643
reproduce and provide to parents to satisfy the requirements of 644
this paragraph. 645
(b)(d) Because of the nature and duration of drop -in child 646
care, requirements for preadmission and periodic health 647
examinations and requirements for medically signed records of 648
immunization required for child care facilities shall not apply. 649
A parent of a child in drop -in child care shall, however, be 650
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required to attest to the child 's health condition and the type 651
and current status of the child's immunizations. 652
(c)(e) Any child shall be exempt from medical or physical 653
examination or medical or surgical treatment upon written 654
request of the parent or guardian of such child who objects to 655
the examination and treatment. However, the laws, rules, and 656
regulations relating to contagious or communicable diseases and 657
sanitary matters shall not be violated because of any exemption 658
from or variation of the health and immunization minimum 659
standards. 660
(13) PLAN OF ACTIVITIES. —Minimum standards shall ensure 661
that each child care fa cility has and implements a written plan 662
for the daily provision of varied activities and active and 663
quiet play opportunities appropriate to the age of the child. 664
The written plan must include a program, to be implemented 665
periodically for children of an ap propriate age, which will 666
assist the children in preventing and avoiding physical and 667
mental abuse. 668
(17) SPECIALIZED CHILD CARE FACILITIES FOR THE CARE OF 669
MILDLY ILL CHILDREN. —Minimum standards shall be developed by the 670
department, in conjunction with th e Department of Health, for 671
specialized child care facilities for the care of mildly ill 672
children. The minimum standards shall address the following 673
areas: personnel requirements; staff -to-child ratios; staff 674
training and credentials; health and safety; ph ysical facility 675
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requirements, including square footage; client eligibility, 676
including a definition of "mildly ill children"; sanitation and 677
safety; admission and recordkeeping; dispensing of medication; 678
and a schedule of activities. 679
Section 7. Subsecti on (1) of section 402.306, Florida 680
Statutes, is amended to read: 681
402.306 Designation of licensing agency; dissemination by 682
the department and local licensing agency of information on 683
child care.— 684
(1)(a) Any county whose licensing standards meet or exce ed 685
state minimum standards may: 686
1.(a) Designate a local licensing agency to license child 687
care facilities in the county; or 688
2.(b) Contract with the department to delegate the 689
administration of state minimum standards in the county to the 690
department. 691
(b) The decision to designate a local licensing agency 692
under subparagraph (a)1. must be annually affirmed by a majority 693
vote of the county commission. 694
Section 8. Section 402.3115, Florida Statutes, is amended 695
to read: 696
402.3115 Elimination of duplica tive and unnecessary 697
inspections; abbreviated inspections. — 698
(1) The Department of Children and Families and local 699
governmental agencies that license child care facilities shall 700
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develop and implement a plan to eliminate duplicative and 701
unnecessary inspections of child care facilities , family day 702
care homes, and large family child care homes . 703
(2)(a) In addition, The department and the local 704
governmental agencies shall develop and implement an abbreviated 705
inspection plan for child care facilities that meets all of the 706
following conditions: 707
1. Have been licensed for at least 2 consecutive years. 708
2. Have not had a no Class 1 deficiency, as defined by 709
rule, for at least 2 consecutive years. 710
3. Have not had more than three of the same or Class 2 711
deficiencies, as defined by rule, for at least 2 consecutive 712
years. 713
4. Have received at least two full onsite renewal 714
inspections in the most recent 2 years. 715
5. Do not have any current uncorrected violations. 716
6. Do not have any open regulatory complaints or a ctive 717
child protective services investigations . 718
(b) The abbreviated inspection must include those elements 719
identified by the department and the local governmental agencies 720
as being key indicators of whether the child care facility 721
continues to provide qu ality care and programming and must be 722
updated every 5 years . 723
(3) The department shall adopt rules and revise policies 724
based on the recommendations in the report. 725
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(4) The department shall revise the plan under subsection 726
(1) as necessary to maintain th e validity and effectiveness of 727
inspections. 728
Section 9. Subsection (1) of section 402.316, Florida 729
Statutes, is amended to read: 730
402.316 Exemptions. — 731
(1) The provisions of ss. 402.301 -402.319, except for the 732
requirements regarding screening of chil d care personnel, shall 733
not apply to a child care facility which is an integral part of 734
church or parochial schools , or a child care facility that 735
solely provides child care to eligible children as defined in s. 736
402.261(1)(c), conducting regularly schedule d classes, courses 737
of study, or educational programs accredited by, or by a member 738
of, an organization which publishes and requires compliance with 739
its standards for health, safety, and sanitation. However, such 740
facilities shall meet minimum requirements o f the applicable 741
local governing body as to health, sanitation, and safety and 742
shall meet the screening requirements pursuant to ss. 402.305 743
and 402.3055. Failure by a facility to comply with such 744
screening requirements shall result in the loss of the 745
facility's exemption from licensure. 746
Section 10. Section 561.1214, Florida Statutes, is created 747
to read: 748
561.1214 Child care tax credits. —Beginning January 1, 749
2025, there is allowed a credit pursuant to s. 402.261 against 750
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any tax due under s. 563.05, s. 564.06, or s. 565.12, except 751
excise taxes imposed on wine produced by manufacturers in this 752
state from products grown in this state. However, a credit 753
allowed under this section may not exceed 90 percent of the tax 754
due on the return on which the credit is taken. For purposes of 755
the distributions of tax revenue under ss. 561.121 and 756
564.06(10), the division shall disregard any tax credits allowed 757
under this section to ensure that any reduction in tax revenue 758
received which is attributable to the tax credits results only 759
in a reduction in distributions to the General Revenue Fund. The 760
provisions of s. 402.261 apply to the credit authorized by this 761
section. 762
Section 11. Section 624.5107, Florida Statutes, is amended 763
to read: 764
624.5107 Child care tax credits .— 765
(1) For taxable years beginning on or after January 1, 766
2025, there is allowed a credit pursuant to s. 402.261 against 767
any tax due for a taxable year under s. 624.509(1) after 768
deducting from such tax deductions for assessments made pursuant 769
to s. 440.51; credits for taxes paid under ss. 175.101 and 770
185.08; credits for income taxes paid under chapter 220; and the 771
credit allowed under s. 624.509(5), as such credit is limited by 772
s. 624.509(6). An insurer claiming a credit against premium tax 773
liability under this section is not required to pay any 774
additional retaliatory tax levied under s. 624.5091 as a result 775
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of claiming such credit. Section 624.5091 does not limit such 776
credit in any manner. If the credit granted under this section 777
is not fully used in any one year because of insufficient tax 778
liability on the part of the insurer, the unused amount may be 779
carried forward for a period not to exceed 5 years. The 780
carryover credit may be used in a subsequent year when the tax 781
imposed by s. 624.509 or s. 624.510 f or that year exceeds the 782
credit for which the insurer is eligible in that year under this 783
section. 784
(2) For purposes of determining if a penalty under s. 785
624.5092 will be imposed, an insurer, after earning a credit 786
under s. 624.5107 for a taxable year, ma y reduce any installment 787
payment for such taxable year of 27 percent of the amount of the 788
net tax due as reported on the return for the preceding year 789
under s. 624.5092(2)(b) by the amount of the credit. If an 790
insurer receives a credit for child care facil ity startup costs, 791
and the facility fails to operate for at least 5 years, a pro 792
rata share of the credit must be repaid, in accordance with the 793
formula: A = C x (1 - (N/60)), where: 794
(a) "A" is the amount in dollars of the required 795
repayment. 796
(b) "C" is the total credits taken by the insurer for 797
child care facility startup costs. 798
(c) "N" is the number of months the facility was in 799
operation. 800
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801
This repayment requirement is inapplicable if the insurer goes 802
out of business or can demonstrate to the depar tment that its 803
employees no longer want to have a child care facility. 804
(3) The provisions of s. 402.261 apply to the credit 805
authorized by this section. 806
Section 12. Subsection (7) of section 624.509, Florida 807
Statutes, is amended to read: 808
624.509 Premium tax; rate and computation. — 809
(7) Credits and deductions against the tax imposed by this 810
section shall be taken in the following order: deductions for 811
assessments made pursuant to s. 440.51; credits for taxes paid 812
under ss. 175.101 and 185.08; cred its for income taxes paid 813
under chapter 220 and the credit allowed under subsection (5), 814
as these credits are limited by subsection (6); the credit 815
allowed under s. 624.51057; the credit allowed under s. 816
624.51058; the credit allowed under s. 624.5107; all other 817
available credits and deductions. 818
Section 13. Section 627.70161, Florida Statutes, is 819
amended to read: 820
627.70161 Family day care and large family child care 821
insurance.— 822
(1) PURPOSE AND INTENT. —The Legislature recognizes that 823
family day care homes and large family child care homes fulfill 824
a vital role in providing child care in Florida. It is the 825
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intent of the Legislature that residential property insurance 826
coverage should not be canceled, denied, or nonrenewed solely on 827
the basis of the family day care or child care services at the 828
residence. The Legislature also recognizes that the potential 829
liability of residential property insurers is substantially 830
increased by the rendition of child care services on the 831
premises. The Legislature theref ore finds that there is a public 832
need to specify that contractual liabilities that arise in 833
connection with the operation of the family day care home or 834
large family child care home are excluded from residential 835
property insurance policies unless they are specifically 836
included in such coverage. 837
(2) DEFINITIONS.—As used in this section, the term: 838
(a) "Child care" means the care, protection, and 839
supervision of a child, for a period of less than 24 hours a day 840
on a regular basis, which supplements parental care, enrichment, 841
and health supervision for the child, in accordance with his or 842
her individual needs, and for which a payment, fee, or grant is 843
made for care. 844
(b) "Family day care home" means an occupied residence in 845
which child care is regularly prov ided for children from at 846
least two unrelated families and which receives a payment, fee, 847
or grant for any of the children receiving care, whether or not 848
operated for a profit. 849
(c) "Large family child care home" means an occupied 850
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residence in which child care is regularly provided for children 851
from at least two unrelated families, which receives a payment, 852
fee, or grant for any of the children receiving care, regardless 853
of whether operated for profit, and which has at least two full -854
time child care person nel on the premises during the hours of 855
operation. One of the two full -time child care personnel must be 856
the owner or occupant of the residence. A large family child 857
care home must first have operated as a licensed family day care 858
home for at least 2 years , with an operator who has held a child 859
development associate credential or its equivalent for at least 860
1 year, before seeking licensure as a large family child care 861
home. Household children under 13 years of age, when on the 862
premises of the large family c hild care home or on a field trip 863
with children enrolled in child care, must be included in the 864
overall capacity of the licensed home. A large family child care 865
home may provide care for one of the following groups of 866
children, which must include household children under 13 years 867
of age: 868
1. A maximum of eight children from birth to 24 months of 869
age. 870
2. A maximum of 12 children, with no more than four 871
children under 24 months of age. 872
(3) FAMILY DAY CARE AND LARGE FAMILY CHILD CARE ; 873
COVERAGE.—A residential property insurance policy may shall not 874
provide coverage for liability for claims arising out of, or in 875
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connection with, the operation of a family day care home or 876
large family child care home , and the insurer shall be under no 877
obligation to defend aga inst lawsuits covering such claims, 878
unless: 879
(a) Specifically covered in a policy; or 880
(b) Covered by a rider or endorsement for business 881
coverage attached to a policy. 882
(4) DENIAL, CANCELLATION, REFUSAL TO RENEW PROHIBITED. —An 883
insurer may not deny, can cel, or refuse to renew a policy for 884
residential property insurance solely on the basis that the 885
policyholder or applicant operates a family day care home or 886
large family child care home . In addition to other lawful 887
reasons for refusing to insure, an insur er may deny, cancel, or 888
refuse to renew a policy of a family day care home or large 889
family child care home provider if one or more of the following 890
conditions occur: 891
(a) The policyholder or applicant provides care for more 892
children than authorized for family day care homes by s. 893
402.302; 894
(b) The policyholder or applicant fails to maintain a 895
separate commercial liability policy or an endorsement providing 896
liability coverage for the family day care home or large family 897
child care home operations; 898
(c) The policyholder or applicant fails to comply with the 899
applicable family day care home licensure and registration 900
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requirements specified in chapter 402 s. 402.313; or 901
(d) Discovery of willful or grossly negligent acts or 902
omissions or any violations of stat e laws or regulations 903
establishing safety standards for family day care homes or large 904
family child care home by the named insured or his or her 905
representative which materially increase any of the risks 906
insured. 907
Section 14. Subsection (1) of section 10 02.59, Florida 908
Statutes, is amended to read: 909
1002.59 Emergent literacy and performance standards 910
training courses.— 911
(1) The department, in collaboration with the Just Read, 912
Florida! Office, shall adopt minimum standards for courses in 913
emergent literacy for prekindergarten instructors. Each course 914
must consist of 5 clock hours and provide instruction in 915
strategies and techniques to address the age -appropriate 916
progress of prekindergarten students in developing emergent 917
literacy skills, including oral comm unication, knowledge of 918
print and letters, phonological and phonemic awareness, 919
vocabulary and comprehension development, and foundational 920
background knowledge designed to correlate with the content that 921
students will encounter in grades K -12, consistent with the 922
evidence-based content and strategies grounded in the science of 923
reading identified pursuant to s. 1001.215(7). The course 924
standards must be reviewed as part of any review of subject 925
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coverage or endorsement requirements in the elementary, reading, 926
and exceptional student educational areas conducted pursuant to 927
s. 1012.586. Each course must also provide resources containing 928
strategies that allow students with disabilities and other 929
special needs to derive maximum benefit from the Voluntary 930
Prekindergarten Education Program. Successful completion of an 931
emergent literacy training course approved under this section 932
satisfies requirements for approved training in early literacy 933
and language development under ss. 402.305(2)(e)4., 402.313(6), 934
and 402.3131(5) ss. 402.305(2)(e)5., 402.313(6), and 935
402.3131(5). 936
Section 15. (1) The Department of Revenue is authorized, 937
and all conditions are deemed met, to adopt emergency rules 938
pursuant to s. 120.54(4), Florida Statutes, to implement this 939
act. Notwithstanding any other provision of law, emergency rules 940
adopted pursuant to this subsection are effective for 6 months 941
after adoption and may be renewed during the pendency of 942
procedures to adopt permanent rules addressing the subject of 943
the emergency rules. 944
(2) This section shall take effect upon this act becoming 945
a law and expires July 1, 2025. 946
Section 16. Except as otherwise provided in this act and 947
except for this section, which shall take effect upon this act 948
becoming a law, this act shall take effect July 1, 2024. 949