Florida 2024 Regular Session

Florida House Bill H1197 Latest Draft

Bill / Introduced Version Filed 01/04/2024

                               
 
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A bill to be entitled 1 
An act relating to the Early Child Care Universal 2 
Voucher Program; creating s. 1002.396, F.S.; 3 
establishing the Early Child Care Universal Voucher 4 
Program; providing the purpose of the program; 5 
defining terms; providing eligibility requirements for 6 
the program; providing for certain students to be 7 
placed on a wait list under certain circumstances; 8 
providing authorized uses for program funds; providin g 9 
requirements for terms of a scholarship; providing 10 
ineligibility requirements; providing early learning 11 
coalition, Department of Education, and program 12 
provider obligations; providing program provider 13 
eligibility criteria; providing parent and student 14 
responsibilities for program participation; providing 15 
requirements for the funding and payment of 16 
scholarships; providing construction; requiring the 17 
State Board of Education to adopt rules; providing an 18 
effective date. 19 
 20 
Be It Enacted by the Legislature of the State of Florida: 21 
 22 
 Section 1.  Section 1002.396, Florida Statutes, is created 23 
to read: 24 
 1002.396  The Early Child Care Universal Voucher Program. — 25     
 
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 (1)  PURPOSE.—The Early Child Care Universal Voucher 26 
Program is established to provide children of families in this 27 
state which have limited financial resources with early 28 
education options to achieve success in their education. 29 
 (2)  DEFINITIONS.—As used in this section, the term: 30 
 (a)  "Department" means the Department of Education. 31 
 (b)  "Disability" means, for a student 6 years of age or 32 
younger, autism spectrum disorder, as defined in the Diagnostic 33 
and Statistical Manual of Mental Disorders, Fifth Edition, 34 
published by the American Psychiatric Association; cerebral 35 
palsy, as defined in s. 393.063; Down syndrome, as defined in s. 36 
393.063; an intellectual disability, as defined in s. 393.063; a 37 
speech impairment; a language impairment; an orthopedic 38 
impairment; any other health impairment; an emotional or a 39 
behavioral disability; a specific learning disability, 40 
including, but not limited to, dyslexia, dyscalculia, or 41 
developmental aphasia; Phelan -McDermid syndrome, as defined in 42 
s. 393.063; Prader-Willi syndrome, as defined in s. 393.063; 43 
spina bifida, as defined in s. 393.063; being a high -risk child, 44 
as defined in s. 393.063(22)(a); muscular dystrophy; Williams 45 
syndrome; rare diseases which affect patient populations of 46 
fewer than 200,000 individuals in the United States, as defined 47 
by the National Organization for Rare Disorders; anaphylaxis; a 48 
hearing impairment, including deafness; a visual impairment, 49 
including blindness; traumatic brain injury; being hospital or 50     
 
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homebound; or identification as dual sensory impaired, as 51 
defined by rules of the State Board of Education and evidenced 52 
by reports from local school districts. The term "hospital or 53 
homebound" includes a student who has a medically diagnosed 54 
physical or psychiatric condition or illness, as defined by the 55 
state board in rule, and who is confined to the home or hospital 56 
for more than 6 mont hs. A disability under this paragraph must 57 
be diagnosed by a physician who is licensed under chapter 458 or 58 
chapter 459, a psychologist who is licensed under chapter 490, 59 
or a physician who holds an active license issued by another 60 
state or territory of th e United States, the District of 61 
Columbia, or the Commonwealth of Puerto Rico. 62 
 (c)  "Early learning coalition" has the same meaning as in 63 
s. 1002.51(4). 64 
 (d)  "Parent" means a resident of this state who is a 65 
parent, as defined in s. 1000.21. 66 
 (e)  "Program" means the Early Child Care Universal Voucher 67 
Program. 68 
 (f)  "Program provider" means a: 69 
 1.  Provider eligible for the Voluntary Prekindergarten 70 
Education Program or the school readiness program. 71 
 2.  An informal provider, including a grandparent, an au nt, 72 
an uncle, a sibling, or any other person, who provides care to 73 
the student and meets the requirements established by the 74 
department. 75     
 
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 (3)  SCHOLARSHIP ELIGIBILITY. — 76 
 (a)  A parent of a student may request and receive from the 77 
state a scholarship for the purposes specified in paragraph 78 
(4)(a) if the student is a resident of this state and is 6 years 79 
of age or younger. A student who receives a Family Empowerment 80 
Scholarship or a Florida Tax Credit Scholarship is ineligible 81 
for an award under the program. 82 
 (b)  A parent of a student with a disability may request 83 
and receive from the state a scholarship for the purposes 84 
specified in paragraph (4)(b) if the student has a disability, 85 
is a resident of this state, and is 13 years of ag e or younger. 86 
A student who receives a Family Empowerment Scholarship or a 87 
Florida Tax Credit Scholarship is ineligible for an award under 88 
the program. 89 
 (c)  An approved student who does not receive a scholarship 90 
must be placed on the wait list in the orde r in which the 91 
student is approved. An eligible student who does not receive a 92 
scholarship within the fiscal year must be retained on the wait 93 
list for the subsequent fiscal year. 94 
 (4)  AUTHORIZED USES OF PROGRAM FUNDS. — 95 
 (a)  Program funds awarded to a st udent determined eligible 96 
pursuant to paragraph (3)(a) may be used for: 97 
 1.  Tuition and fees at a child care provider, a family 98 
child care provider, or an informal provider. 99 
 2.  Transportation to an approved form of care under 100     
 
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subparagraph 1. 101 
 3.  Instructional materials, including digital materials 102 
and Internet resources. 103 
 4.  Fees for state and national assessments. 104 
 5.  Tuition and fees for part -time tutoring services or 105 
fees for qualified early educators. For part -time tutoring 106 
services, such services must be provided by a person who holds a 107 
valid Florida educator's certificate pursuant to s. 1012.56, a 108 
person who holds an adjunct teaching certificate pursuant to s. 109 
1012.57, a person who has a bachelor's degree or a graduate 110 
degree in the subject area in which instruction is given, a 111 
person who has demonstrated a mastery of subject area knowledge 112 
pursuant to s. 1012.56(5), or a person certified by a nationally 113 
or internationally recognized research -based training program as 114 
approved by the department. A s used in this subparagraph, the 115 
term "part-time tutoring services" does not qualify as regular 116 
school attendance as defined in s. 1003.01(16)(e). 117 
 6.  Contributions to the Stanley G. Tate Florida Prepaid 118 
College Program pursuant to s. 1009.98 or the Flori da College 119 
Savings Program pursuant to s. 1009.981 for the benefit of the 120 
eligible student. 121 
 (b)  Program funds awarded to a student with a disability 122 
determined eligible pursuant to paragraph (3)(b) may be used for 123 
the following purposes based on the stud ent's matrix level of 124 
services or an evaluation from a licensed physician: 125     
 
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 1.  Instructional materials, including digital devices, 126 
digital periphery devices, and assistive technology devices that 127 
allow a student to access instruction or instructional cont ent. 128 
 2.  Specialized services by approved providers or by a 129 
hospital in this state which are selected by the parent. These 130 
specialized services may include, but are not limited to: 131 
 a.  Applied behavior analysis services as provided in ss. 132 
627.6686 and 641.31098. 133 
 b.  Services provided by speech -language pathologists as 134 
defined in s. 468.1125(8). 135 
 c.  Occupational therapy as defined in s. 468.203. 136 
 d.  Physical therapy as defined in s. 486.021(8). 137 
 e.  Services provided by listening and spoken language 138 
specialists and an appropriate acoustical environment for a 139 
student who has a hearing impairment, including deafness, and 140 
who has received an implant or assistive hearing device. 141 
 3.  Fees for specialized summer education programs. 142 
 4.  Fees for specialized a fter-school education programs. 143 
 5.  Fees for other approved therapeutic services provided 144 
by qualified providers and consistent with student's treatment 145 
plan, individualized education plan, individualized family 146 
support plan, or 504 plan. 147 
 (5)  TERM OF SCHOLARSHIP.—For purposes of continuity of 148 
educational choice under the program: 149 
 (a)1.  A scholarship awarded to an eligible student 150     
 
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pursuant to paragraph (3)(a) shall remain in force until: 151 
 a.  The early learning coalition determines that the 152 
student is ineligible for program renewal; 153 
 b.  The Commissioner of Education suspends or revokes 154 
program participation or use of funds; 155 
 c.  The student's parent forfeits participation in the 156 
program for failure to comply with subsection (10); or 157 
 d.  The student is eligible to attend kindergarten. 158 
 2.a.  The student's scholarship account must be closed and 159 
any remaining funds shall revert to the state after: 160 
 (I)  Suspension or revocation of program participation or 161 
use of funds by the commissioner for fraud or abuse, including, 162 
but not limited to, the student or student's parent accepting 163 
any payment, refund, or rebate, in any manner, from a provider 164 
of any services received pursuant to paragraph (4)(a); 165 
 (II)  Two consecutive fiscal years in which an account has 166 
been inactive; or 167 
 (III)  The student is eligible to attend kindergarten. 168 
 b.  Reimbursements for program expenditures may continue 169 
until the account balance is expended or remaining funds have 170 
reverted to the state. 171 
 (b)1.  A scholarship awarded to an eligible student 172 
pursuant to paragraph (3)(b) shall remain in force until: 173 
 a.  The parent does not renew program eligibility; 174 
 b.  The early learning coalition determines that the 175     
 
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student is ineligible for prog ram renewal; 176 
 c.  The Commissioner of Education suspends or revokes 177 
program participation or use of funds; 178 
 d.  The student's parent forfeits participation in the 179 
program for failure to comply with subsection (10); or 180 
 e.  The student is eligible to enroll in kindergarten. 181 
 2.  Reimbursements for program expenditures may continue 182 
until the account balance is expended or the account is closed. 183 
 3.  A student's scholarship account must be closed and any 184 
remaining funds, including, but not limited to, contribu tions 185 
made to the Stanley G. Tate Florida Prepaid College Program 186 
using program funds or earnings from or contributions made to 187 
the Florida College Savings Program using program funds, shall 188 
revert to the state after: 189 
 a.  Suspension or revocation of progr am participation or 190 
use of funds by the commissioner for fraud or abuse, including, 191 
but not limited to, the student or student's parent accepting 192 
any payment, refund, or rebate, in any manner, from a provider 193 
of any services received pursuant to paragraph (4)(b); or 194 
 b.  Two consecutive fiscal years in which an account has 195 
been inactive. 196 
 (6)  SCHOLARSHIP PROHIBITIONS. —A student is ineligible for 197 
a scholarship through the program while he or she is receiving 198 
any other educational scholarship pursuant to thi s chapter. 199 
 (7)  EARLY LEARNING COALITION OBLIGATIONS. —An early 200     
 
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learning coalition awarding scholarships to eligible students: 201 
 (a)  If a student with a disability who is enrolled in the 202 
program does not have an individual education plan (IEP) or 203 
other authorized assessment, shall request an IEP evaluation or 204 
reevaluation from the school district in which the student 205 
resides. For private school students, the early learning 206 
coalition may accept evaluation reports and plans developed by 207 
licensed professionals to develop matrix scores. 208 
 (b)  Shall provide for the administration of the 209 
coordinated screening and progress monitoring system under s. 210 
1008.25(9). 211 
 (c)  Must publish information about the program on the 212 
coalition's website homepage. At a minimum, the p ublished 213 
information must include a website link to the program published 214 
on the department's website as well as a telephone number and e -215 
mail address that students and parents may use to contact 216 
relevant personnel at the early learning coalition to obtain 217 
information about the program. 218 
 (d)  Must receive applications, determine student 219 
eligibility, notify parents in accordance with the requirements 220 
of this section, and provide the department with information on 221 
the student to enable the department to deter mine student 222 
funding. 223 
 (e)  Shall verify the household income level of students 224 
and submit the verified list of students determined to be 225     
 
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eligible for a scholarship and related documentation to the 226 
department when necessary. 227 
 (f)  Shall establish and maint ain separate accounts for 228 
each eligible student. For each account, the early learning 229 
coalition must maintain a record of accrued interest that is 230 
retained in the student's account and available only for 231 
authorized program expenditures. 232 
 (g)  May permit eligible students to use program funds by 233 
paying for the authorized use directly, then submitting a 234 
reimbursement request to the early learning coalition. However, 235 
an early learning coalition may require the use of an online 236 
platform for direct purchases of products so long as such use 237 
does not limit a parent's choice of curriculum or academic 238 
programs. If a parent purchases a product identical to one 239 
offered by an early learning coalition's online platform for a 240 
lower price, the early learning coalition shal l reimburse the 241 
parent for the cost of the product. 242 
 (h)  May use an amount not to exceed 2.5 percent of the 243 
total amount of all scholarships funded under this section for 244 
administrative expenses associated with performing functions 245 
under this section. An early learning coalition that has, for 246 
the prior fiscal year, complied with expenditure requirements 247 
may use an amount not to exceed 3 percent. Such administrative 248 
expense amount is considered within the 3 -percent limit on the 249 
total amount an early learnin g coalition may use to administer 250     
 
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scholarships under this section. 251 
 (i)  Must, in a timely manner, submit any information 252 
requested by the department relating to the scholarship under 253 
this section. 254 
 (j)  Must notify the department about any violation of th is 255 
section. 256 
 (k)  Must document each student's eligibility for a fiscal 257 
year before granting a scholarship for that fiscal year. A 258 
student is ineligible for a scholarship if the student's account 259 
has been inactive for 2 consecutive fiscal years. 260 
 (l)  Must notify each parent that participation in the 261 
scholarship program does not guarantee enrollment. 262 
 (m)  Shall commit scholarship funds on behalf of the 263 
student for tuition and fees for which the parent is responsible 264 
for payment to the program provider before using scholarship 265 
funds for additional authorized uses. 266 
 (8)  DEPARTMENT OF EDUCATION OBLIGATIONS. — 267 
 (a)  The department shall: 268 
 1.  Publish and update, as necessary, information on the 269 
department website about th e program, including, but not limited 270 
to, student eligibility criteria, parental responsibilities, and 271 
relevant data. 272 
 2.  Maintain and annually publish a list of state and 273 
nationally norm-referenced tests identified for purposes of 274 
satisfying quality and achievement standards. 275     
 
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 3.  Notify early learning coalitions of the deadlines for 276 
submitting the verified list of students determined to be 277 
eligible for a scholarship. An early learning coalition may not 278 
submit a student for funding after February 1 if suc h student is 279 
1 year of age or older. 280 
 4.  Deny or terminate program participation due to 281 
attendance or programmatic requirements. 282 
 5.  Notify the parent and the early learning coalition when 283 
a scholarship account is closed and program funds revert to the 284 
state. 285 
 6.  Maintain on its website a list of approved providers, 286 
eligible schools, and early learning coalitions and activities. 287 
 7.  Require each early learning coalition to verify 288 
eligible expenditures before the distribution of funds for any 289 
expenditures. Review of expenditures may be completed after the 290 
purchase is made. 291 
 8.  Investigate any written complaint of a violation of 292 
this section by a parent, a program provider, a school district, 293 
an early learning coalition, or another appropriate party. 294 
 9.  Require quarterly reports by an early learning 295 
coalition, which must include, at a minimum, the number of 296 
students participating in the program; the demographics of 297 
program participants; the disability category of program 298 
participants; the matrix level of services, if known; the 299 
program award amount per student; the total expenditures for the 300     
 
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program; the types of program providers; and any other 301 
information deemed necessary by the department. 302 
 (b)  At the direction of the Commissioner of Education, the 303 
department may: 304 
 1.  Suspend or revoke program participation or use of 305 
program funds by the student or participation or eligibility of 306 
an another party for a violation of this section. 307 
 2.  Determine the length of, and conditions for lifting, a 308 
suspension or revocation specified in this paragraph. 309 
 3.  Recover unexpended program funds or withhold payment of 310 
an equal amount of program funds to recover program funds that 311 
were not authorized for use. 312 
 313 
In determining whether to suspend or revoke program 314 
participation or lift a suspension or revocation in accordance 315 
with this paragraph, the department may consider factors that 316 
include, but are not limited to, acts or omissions that led to a 317 
previous suspension or revocation of participation in a state or 318 
federal program; failure to reimburse the early learning 319 
coalition for funds improperly received or retained; failure to 320 
reimburse government funds improperly received or retained; 321 
imposition of a prior criminal sanction related to the person or 322 
entity or its office rs or employees; imposition of a civil fine 323 
or administrative fine, license revocation or suspension, or 324 
program eligibility suspension, termination, or revocation 325     
 
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related to a person's or entity's management or operation; or 326 
other types of criminal procee dings in which the person or 327 
entity or its officers or employees were found guilty of, 328 
regardless of adjudication, or entered a plea of nolo contendere 329 
or guilty to, any offense involving fraud, deceit, dishonesty, 330 
or moral turpitude. 331 
 (9)  PROVIDER ELIGIB ILITY AND OBLIGATIONS. —To be eligible 332 
to participate in the program, a provider: 333 
 (a)  May be sectarian or nonsectarian. 334 
 (b)  May be a private or public provider. 335 
 (c)  Must meet with parents to discuss the program's 336 
academic programs and policies, specialized services, code of 337 
conduct, and attendance policies before enrolling a student who 338 
is participating in the program to determine which programs and 339 
services meet the student's needs. 340 
 (d)  Must provide to the early learning coalition all 341 
documentation required for a student's participation, including 342 
the provider's and student's fee schedules, at least 30 days 343 
before any quarterly scholarship payment is made for the 344 
student. A student is ineligible to receive a quar terly 345 
scholarship payment if the provider fails to meet this deadline. 346 
 (e)  Must ensure that at least 70 percent of program funds 347 
are used for the following: 348 
 1.  Personnel costs, including wages, bonuses, or other 349 
staff benefits, including, but not limit ed to, health insurance, 350     
 
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paid leave, and retirement contributions. 351 
 2.  Hiring staff, including conducting background checks 352 
and lowering the staff -to-student ratio. 353 
 3.  Payment of mortgage or rent for the provider 354 
facilities. 355 
 4.  The purchase of supplie s, services, and training 356 
necessary to ensure compliance with health, safety, educational, 357 
and quality requirements. 358 
 5.  Providing comprehensive services, including access to 359 
health resources, to students and their families. 360 
 6.  Improving the quality of child care services in a way 361 
that is appropriate for student development by provider type and 362 
for the student population being served. 363 
 7.  Providing inclusive and developmentally appropriate 364 
care for student with disabilities. 365 
 (f)  Must use a sliding copayment fee scale that gradually 366 
increases, providing that a family with an income of: 367 
 1.  No more than 85 percent of the state median income for 368 
a family of the same size may to be required to pay a copayment 369 
under the scale. 370 
 2.  Between 86 to 100 percent of the state median income 371 
for a family of the same size shall pay a copayment between 0 to 372 
2 percent of the family's income. 373 
 3.  Between 101 to 125 percent of the state median income 374 
for a family of the same size shall pay a copayment between 2 to 375     
 
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4 percent of the family's income. 376 
 4.  Between 126 to 150 percent of the state median income 377 
for a family of the same size shall pay a copayment between 4 to 378 
7 percent of the family's income. 379 
 5.  More than 151 percent of the state median income for a 380 
family of the same size shall pay a copayment of no more than 7 381 
percent of the family's income. 382 
 (10)  PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 383 
PARTICIPATION.— 384 
 (a)  A parent who applies for program participation is 385 
exercising his or her parental option to determine the 386 
appropriate placement or the services that best meet the needs 387 
of his or her student and must: 388 
 1.  Apply to an early learning coalition to participate in 389 
the program by a date set by the early learning coalition and 390 
apply to a program provider and be accepted. The request must be 391 
communicated directly to the early learning coalition in a 392 
manner that creates a written or electronic record of the 393 
request and the date of receipt of the request. 394 
 2.  Require the stude nt to meet all of the program 395 
requirements throughout the year unless excused for illness or 396 
good cause. 397 
 3.  Meet with the program director or staff of the program 398 
provider to discuss the program's academic programs and 399 
policies, specialized services, cod e of conduct, and attendance 400     
 
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policies before enrolling his or her student to determine which 401 
programs and services may meet his or her student's needs. 402 
 4.  Participate in any required state and national 403 
assessments. 404 
 5.  Sign an agreement with the early l earning coalition and 405 
annually submit a sworn compliance statement to the early 406 
learning coalition to satisfy or maintain program eligibility, 407 
including eligibility to receive and spend program payments by: 408 
 a.  Affirming that the student is enrolled in a program 409 
that meets any applicable attendance requirements. 410 
 b.  Affirming that the program funds are used only for 411 
authorized purposes serving the student's educational needs; 412 
that any prepaid college plan or college savings plan funds 413 
contributed will not be transferred to another beneficiary while 414 
the plan contains funds contributed pursuant to this section; 415 
and that the parent will not receive a payment, refund, or 416 
rebate of any funds provided under this section. 417 
 c.  Affirming that the parent is respons ible for all 418 
eligible expenses in excess of the amount of the scholarship and 419 
for the education of his or her student by, as applicable: 420 
 (I)  Requiring the student to take an assessment; or 421 
 (II)  Providing an annual evaluation. 422 
 d.  Affirming that the st udent remains in good standing 423 
with the program provider if those options are selected by the 424 
parent. 425     
 
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 e.  Renewing participation in the program each year. A 426 
student whose participation in the program is not renewed may 427 
continue to spend scholarship funds that are in his or her 428 
account from prior years unless the account must be closed. 429 
 f.  Procuring the services necessary to educate the 430 
student. If such services include enrollment in an eligible 431 
private school, the parent must meet with the private schoo l's 432 
principal or the principal's designee to review the school's 433 
academic programs and policies, specialized services, code of 434 
student conduct, and attendance policies before his or her 435 
student is enrolled. 436 
 (b)  A participant who fails to comply with thi s subsection 437 
forfeits the scholarship. 438 
 (11)  SCHOLARSHIP FUNDING AND PAYMENT. — 439 
 (a)  Each student's scholarship amount shall be calculated 440 
as the base student allocation, as established by the 441 
Legislature, multiplied by the number of students in the schoo l 442 
district. The following funds, in amounts established by the 443 
Legislature, shall be added to the product: 444 
 1.  An additional amount of funding shall be provided to 445 
each student based on the poverty level of the county in which 446 
he or she resides, the cost of living for such county, and the 447 
size of the county. 448 
 2.  An additional amount of funding shall be provided to 449 
each student based on each student's disability or matrix score. 450     
 
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 3.  An additional amount of funding shall be provided to 451 
each student based o n the staffing levels required for the care 452 
of such student, including funding to ensure that individuals 453 
providing care for such students receive livable wages and wages 454 
that are equivalent to wages for elementary educators with 455 
similar credentials and ex perience in the state, adjusted on an 456 
annual basis for cost -of-living increases.   457 
 (b)1.  The calculated scholarship amount for a 458 
participating student shall be based upon the age of the 459 
student, the county in which the student resides, the student's 460 
disability status or matrix score, and the opportunity weight to 461 
address childhood poverty, as specified in the General 462 
Appropriations Act. 463 
 2.  The early learning coalition must provide the 464 
department with the documentation necessary to verify the 465 
student's participation. Upon receiving the documentation, the 466 
department shall transfer, beginning August 1, from state funds, 467 
the amount calculated pursuant to subparagraph 1. to the early 468 
learning coalition for quarterly disbursement to parents of 469 
participating students each school year in which the scholarship 470 
is in force. Such funds must be deposited to students' accounts 471 
in four equal amounts no later than September 1, November 1, 472 
February 1, and April 1 of each school year in which the 473 
scholarship is in for ce. When a student enters the program, the 474 
early learning coalition must receive all documentation required 475     
 
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for the student's participation, including the program 476 
provider's and the student's fee schedules at least 30 days 477 
before the first quarterly schola rship payment is made for the 478 
student. 479 
 3.  The initial payment shall be made after the early 480 
learning coalition's verification of admission acceptance, and 481 
subsequent payments shall be made upon verification of continued 482 
enrollment and attendance at the p rogram provider. Payment must 483 
be made by funds transfer or any other means of payment that the 484 
department deems to be commercially viable or cost -effective. An 485 
early learning coalition shall ensure that the parent has 486 
approved a funds transfer before any s cholarship funds are 487 
deposited in the student's account. An early learning coalition 488 
may develop a system for payment of benefits by funds transfer, 489 
including, but not limited to, debit cards, electronic payment 490 
cards, or any other means of payment which t he department deems 491 
to be commercially viable or cost -effective. A student's 492 
scholarship may not be reduced for debit card or electronic 493 
payment fees. Commodities or services related to the development 494 
of such a system must be procured by competitive solic itation 495 
unless they are purchased from a state term contract pursuant to 496 
s. 287.056. 497 
 4.  Accrued interest in the student's account is in 498 
addition to, and not part of, the awarded funds. Program funds 499 
include both the awarded funds and the accrued interest . 500     
 
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 5.  Moneys received pursuant to this section do not 501 
constitute taxable income to the student or his or her parent. 502 
 6.  An early learning coalition may not transfer any funds 503 
to an account of a student which has a balance in excess of 504 
$24,000. 505 
 (12)  LIABILITY.—No liability shall arise on the part of 506 
the state based on the award or use of a scholarship. 507 
 (13)  RULES.—The State Board of Education shall adopt rules 508 
pursuant to ss. 120.536(1) and 120.54 to administer this 509 
section. 510 
 Section 2.  This act shall take effect July 1, 2024. 511