Florida 2024 Regular Session

Florida House Bill H1403 Latest Draft

Bill / Enrolled Version Filed 03/14/2024

                                    
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      1 
An act relating to school choice; amending s. 2 
212.1832, F.S.; providing definitions; expanding the 3 
credit contributions for eligible nonprofit 4 
scholarship-funding organizations; providing 5 
requirements for such contributions; providing 6 
requirements for dealers, designated agents, private 7 
tag agents, and such organizations relating to such 8 
contributions; providing criminal penalties; requiring 9 
persons convicted of specified offenses to make 10 
restitutions to certain eligible nonprofit 11 
scholarship-funding organizations; requiring the 12 
Department of Revenue to notify such organizations of 13 
specified dealer information under certain 14 
circumstances; providin g penalties for certain 15 
dealers, designated agents, private tag agents, and 16 
such organizations; amending s. 213.053, F.S.; 17 
conforming cross-references to changes made by the 18 
act; amending s. 1002.394, F.S.; revising eligibility 19 
requirements for the Family Empowerment Scholarship 20 
Program; providing that transition services are a 21 
coordinated set of specified activities; authorizing 22 
funds to be used for certain prekindergarten programs; 23 
providing additional criteria for the closure of 24 
scholarship accounts and the reversion of funds to the 25          
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state; prohibiting certain eligible students from 26 
enrolling in public schools; providing an exemption to 27 
a prohibition against receiving other educational 28 
scholarships; revising the information that such 29 
organizations must inc lude in their quarterly reports; 30 
authorizing the Department of Education to provide 31 
guidance to certain private schools; revising the 32 
documentation that private schools must provide to 33 
such organizations; revising the process for parents 34 
to provide certain notification to such organizations; 35 
prohibiting a parent from applying for multiple 36 
scholarships under specified programs for a single 37 
student at the same time; requiring such organizations 38 
to establish certain processes; requiring such 39 
organizations to submit specified information to the 40 
department; deleting a requirement that certain 41 
students be placed on a wait list; requiring such 42 
organizations to provide certain notification to 43 
parents; revising provisions relating to a specified 44 
administrative fee; r evising provisions relating to 45 
increasing the number of certain scholarships; 46 
revising provisions relating to the payment and 47 
disbursement of funds; amending s. 1002.395, F.S.; 48 
revising eligibility requirements for the Florida Tax 49 
Credit Scholarship Progra m; prohibiting certain 50          
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eligible students from enrolling in public schools; 51 
providing an exemption to a prohibition against 52 
receiving other educational scholarships; revising the 53 
process for parents to provide certain notification to 54 
such organizations; pro hibiting a parent from applying 55 
for multiple scholarships under specified programs for 56 
a single student at the same time; requiring such 57 
organizations to establish certain processes; 58 
requiring organizations to develop a purchasing 59 
handbook by a specified d ate; specifying minimum 60 
requirements for the handbook; requiring such 61 
organizations to assist the Florida Center for 62 
Students with Unique Abilities with the development of 63 
specified guidelines and to publish such guidelines on 64 
their websites; authorizing t he State Board of 65 
Education to assess a financial penalty to an 66 
organization in specified circumstances; revising 67 
department notification requirements; revising the 68 
information that such organizations must include in 69 
their quarterly reports; revising provi sions relating 70 
to the payment and disbursement of funds; authorizing 71 
a charitable organization to apply at any time to 72 
participate in the program as a scholarship -funding 73 
organization; requiring a renewing organization to 74 
provide documentation of complianc e with specified 75          
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requirements; amending s. 1002.40, F.S.; revising 76 
requirements for the Hope Scholarship Program; 77 
amending s. 1002.421, F.S.; revising requirements for 78 
regular and direct contact for certain students; 79 
amending s. 1002.45, F.S.; deleting a r equirement that 80 
virtual instruction program providers be nonsectarian; 81 
amending s. 1003.4156, F.S.; providing that certain 82 
requirements apply to middle grade students 83 
transferring from a personalized education program; 84 
amending s. 1003.4282, F.S.; providin g that certain 85 
requirements apply to high school students 86 
transferring from a personalized education program; 87 
amending s. 1003.485, F.S.; conforming cross -88 
references to changes made by the act; amending s. 89 
1004.6495, F.S.; requiring the Florida Center for 90 
Students with Unique Abilities to develop specified 91 
purchasing guidelines by a specified date and annually 92 
revise such guidelines; providing requirements for the 93 
development and revision of such guidelines; requiring 94 
such guidelines to be provided to speci fied eligible 95 
nonprofit scholarship -funding organizations; providing 96 
effective dates. 97 
 98 
Be It Enacted by the Legislature of the State of Florida: 99 
 100          
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 Section 1.  Section 212.1832, Florida Statutes, is amended 101 
to read: 102 
 212.1832  Credit for contributions to eligible nonprofit 103 
scholarship-funding organizations. — 104 
 (1)  As used in this section, the term: 105 
 (a)  "Designated agent" has the same meaning as in s. 106 
212.06(10). 107 
 (b)  "Eligible contribution" or "contribution" means a 108 
monetary contribution from a pers on purchasing a motor vehicle, 109 
subject to the restrictions provided in this section, to an 110 
eligible nonprofit scholarship -funding organization. The person 111 
making the contribution may not designate a specific student as 112 
the beneficiary of the contribution. 113 
 (c)  "Eligible nonprofit scholarship -funding organization" 114 
or "organization" has the same meaning as in s. 1002.395(2). 115 
 (d)  "Motor vehicle" has the same meaning as in s. 116 
320.01(1)(a), but does not include a heavy truck, truck tractor, 117 
trailer, or motorcycle. 118 
 (2)(1) The purchaser of a motor vehicle shall be granted a 119 
credit of 100 percent of an eligible contribution made to an 120 
eligible nonprofit scholarship -funding organization under this 121 
section s. 1002.40 against any tax imposed by the state under 122 
this chapter and collected from the purchaser by a dealer, 123 
designated agent, or private tag agent as a result of the 124 
purchase or acquisition of a motor vehicle, except that a credit 125          
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may not exceed the tax that would otherwise be collected from 126 
the purchaser by a dealer, designated agent, or private tag 127 
agent. Each eligible contribution is limited to a single payment 128 
of $105 per motor vehicle purchased at the time of purchase of a 129 
motor vehicle or a single payment of $105 per motor vehicle 130 
purchased at the time of registration of a motor vehicle that 131 
was not purchased from a dealer, except that a contribution may 132 
not exceed the state tax imposed under this chapter that would 133 
otherwise be collected from the purchaser by a dealer, 134 
designated agent, or private tag agent. Payments of 135 
contributions shall be made to a dealer at the time of purchase 136 
of a motor vehicle or to a designated agent or private tag agent 137 
at the time of registration of a motor vehicle that was not 138 
purchased from a dealer. An eligible contributio n shall be 139 
accompanied by a contribution election form provided by the 140 
Department of Revenue. The form shall include, at a minimum, the 141 
following brief description of the Florida Tax Credit 142 
Scholarship Program: "THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM 143 
PROVIDES A STUDENT THE OPPORTUNITY TO APPLY FOR A SCHOLARSHIP TO 144 
ATTEND AN ELIGIBLE PRIVATE SCHOOL OR PERSONALIZE HIS OR HER 145 
EDUCATION." The form shall also include, at a minimum, a section 146 
allowing the consumer to designate, from all participating 147 
scholarship-funding organizations, which organization will 148 
receive his or her donation. For purposes of this subsection, 149 
the term "purchase" does not include the lease or rental of a 150          
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motor vehicle. 151 
 (3)(2) A dealer shall take a credit against any tax 152 
imposed by the state under this chapter on the purchase of a 153 
motor vehicle in an amount equal to the credit granted to the 154 
purchaser under subsection (2) (1). 155 
 (a)  A dealer, designated agent, or private tag agent 156 
shall: 157 
 1.  Provide the purchaser the contribution ele ction form, 158 
as provided by the department, at the time of purchase of a 159 
motor vehicle or at the time of registration of a motor vehicle 160 
that was not purchased from a dealer. 161 
 2.  Collect eligible contributions. 162 
 3.  Using a form provided by the department, which shall 163 
include the dealer's or agent's federal employer identification 164 
number, remit to an organization no later than the date the 165 
return filed pursuant to s. 212.11 is due the total amount of 166 
contributions made to that organization and collected during the 167 
preceding reporting period. Using the same form, the dealer or 168 
agent shall also report this information to the department no 169 
later than the date the return filed pursuant to s. 212.11 is 170 
due. 171 
 4.  Report to the department on each return filed pursuant 172 
to s. 212.11 the total amount of credits granted under this 173 
section for the preceding reporting period. 174 
 (b)  An eligible nonprofit scholarship -funding organization 175          
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shall report to the department, on or befor e the 20th day of 176 
each month, the total amount of contributions received pursuant 177 
to paragraph (a) in the preceding calendar month on a form 178 
provided by the department. Such report shall include: 179 
 1.  The federal employer identification number of each 180 
designated agent, private tag agent, or dealer who remitted 181 
contributions to the organization during that reporting period. 182 
 2.  The amount of contributions received from each 183 
designated agent, private tag agent, or dealer during that 184 
reporting period. 185 
 (c)  A person who, with the intent to unlawfully deprive or 186 
defraud the program of its moneys or the use or benefit thereof, 187 
fails to remit a contribution collected under this section is 188 
guilty of theft, punishable as follows: 189 
 1.  If the total amount stolen is less than $300, the 190 
offense is a misdemeanor of the second degree, punishable as 191 
provided in s. 775.082 or s. 775.083. Upon a second conviction, 192 
the offender commits a misdemeanor of the first degree, 193 
punishable as provided in s. 775.082 or s. 775.083. Upo n a third 194 
or subsequent conviction, the offender commits a felony of the 195 
third degree, punishable as provided in s. 775.082, s. 775.083, 196 
or s. 775.084. 197 
 2.  If the total amount stolen is $300 or more, but less 198 
than $20,000, the offense is a felony of the t hird degree, 199 
punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 200          
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 3.  If the total amount stolen is $20,000 or more, but less 201 
than $100,000, the offense is a felony of the second degree, 202 
punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 203 
 4.  If the total amount stolen is $100,000 or more, the 204 
offense is a felony of the first degree, punishable as provided 205 
in s. 775.082, s. 775.083, or s. 775.084. 206 
 (d)  A person convicted of an offense under paragraph (c) 207 
shall be ordered by the s entencing judge to make restitution to 208 
the organization in the amount that was stolen from the program. 209 
 (e)  Upon a finding that a dealer failed to remit a 210 
contribution under subparagraph (a)3. for which the dealer 211 
claimed a credit pursuant to this subsec tion, the department 212 
shall notify the affected organizations of the dealer's name, 213 
address, federal employer identification number, and information 214 
related to differences between credits taken by the dealer 215 
pursuant to this subsection and amounts remitted to the eligible 216 
nonprofit scholarship -funding organization under subparagraph 217 
(a)3. 218 
 (f)  Any dealer, designated agent, private tag agent, or 219 
organization that fails to timely submit reports to the 220 
department as required in paragraphs (a) and (b) is subjec t to a 221 
penalty of $1,000 for every month, or part thereof, the report 222 
is not submitted, up to a maximum amount of $10,000. Such 223 
penalty shall be collected by the department and shall be 224 
transferred into the General Revenue Fund. Such penalty must be 225          
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settled or compromised if it is determined by the department 226 
that the noncompliance is due to reasonable cause and not due to 227 
willful negligence, willful neglect, or fraud. 228 
 (4)(3) For purposes of the distributions of tax revenue 229 
under s. 212.20, the department shall disregard any tax credits 230 
allowed under this section to ensure that any reduction in tax 231 
revenue received that is attributable to the tax credits results 232 
only in a reduction in distributions to the General Revenue 233 
Fund. Section 1002.395 applies The provisions of s. 1002.40 234 
apply to the credit authorized by this section. 235 
 Section 2.  Paragraph (a) of subsection (22) of section 236 
213.053, Florida Statutes, is amended to read: 237 
 213.053  Confidentiality and information sharing. — 238 
 (22)(a)  The departm ent may provide to an eligible 239 
nonprofit scholarship -funding organization, as defined in s. 240 
1002.395 s. 1002.40, a dealer's name, address, federal employer 241 
identification number, and information related to differences 242 
between credits taken by the dealer pu rsuant to s. 212.1832(2) 243 
and amounts remitted to the eligible nonprofit scholarship -244 
funding organization pursuant to s. 212.1832(3)(a)3. under s. 245 
1002.40(13)(b)3. The eligible nonprofit scholarship -funding 246 
organization may use the information for purposes of recovering 247 
eligible contributions designated for that organization that 248 
were collected by the dealer but never remitted to the 249 
organization. 250          
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 Section 3.  Subsections (3) and (4), paragraphs (a), (b), 251 
and (c) of subsection (5), paragraphs (a), (c), and (d) of 252 
subsection (6), paragraph (d) of subsection (7), paragraph (a) 253 
of subsection (8), paragraph (b) of subsection (9), and 254 
subsections (10), (11), (12), and (16) of section 1002.394, 255 
Florida Statutes, as amended by chapter 2023 -350, Laws of 256 
Florida, are amended, and paragraph (d) is added to subsection 257 
(8) of that section, to read: 258 
 1002.394  The Family Empowerment Scholarship Program. — 259 
 (3)  SCHOLARSHIP ELIGIBILITY. — 260 
 (a)1.  A parent of a student may apply for request and 261 
receive from the state a schol arship for the purposes specified 262 
in paragraph (4)(a) if the student : 263 
 a. Is a resident of this state or the dependent child of 264 
an active duty member of the United States Armed Forces who has 265 
received permanent change of station orders to this state; and 266 
 b. Is eligible to enroll in kindergarten through grade 12 267 
in a public school in this state or received a scholarship under 268 
the Hope Scholarship Program in the 2023 -2024 school year. 269 
 2.  Priority must be given in the following order: 270 
 a.  A student whose household income level does not exceed 271 
185 percent of the federal poverty level or who is in foster 272 
care or out-of-home care. 273 
 b.  A student whose household income level exceeds 185 274 
percent of the federal poverty level, but does not exceed 400 275          
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percent of the federal poverty level. 276 
 (b)  A parent of a student with a disability may apply for 277 
request and receive from the state a scholarship for the 278 
purposes specified in paragraph (4)(b) if the student: 279 
 1.  Is a resident of this state or the dependent child o f 280 
an active duty member of the United States Armed Forces who has 281 
received permanent change of station orders to this state or, at 282 
the time of renewal, whose home of record or state of legal 283 
residence is Florida ; 284 
 2.  Is 3 or 4 years of age during on or before September 1 285 
of the year in which the student applies for program 286 
participation or is eligible to enroll in kindergarten through 287 
grade 12 in a public school in this state; 288 
 3.  Has a disability as defined in subsection (2); and 289 
 4.  Is the subject of an IEP written in accordance with 290 
rules of the State Board of Education or with the applicable 291 
rules of another state or has received a diagnosis of a 292 
disability from a physician who is licensed under chapter 458 or 293 
chapter 459, a psychologist who is licensed under chapter 490, 294 
or a physician who holds an active license issued by another 295 
state or territory of the United States, the District of 296 
Columbia, or the Commonwealth of Puerto Rico. 297 
 (c)  An approved student who does not receive a scholarship 298 
must be placed on the wait list in the order in which the 299 
student is approved. An eligible student who does not receive a 300          
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scholarship within the fiscal year must be retained on the wait 301 
list for the subsequent year. 302 
 (4)  AUTHORIZED USES OF P ROGRAM FUNDS.— 303 
 (a)  Program funds awarded to a student determined eligible 304 
pursuant to paragraph (3)(a) may be used for: 305 
 1.  Tuition and fees at an eligible private school. 306 
 2.  Transportation to a Florida public school in which a 307 
student is enrolled and that is different from the school to 308 
which the student was assigned or to a lab school as defined in 309 
s. 1002.32. 310 
 3.  Instructional materials, including digital materials 311 
and Internet resources. 312 
 4.  Curriculum as defined in subsection (2). 313 
 5.  Tuition and fees associated with full -time or part-time 314 
enrollment in an eligible postsecondary educational institution 315 
or a program offered by the postsecondary educational 316 
institution, unless the program is subject to s. 1009.25 or 317 
reimbursed pursuant to s. 1009. 30; an approved preapprenticeship 318 
program as defined in s. 446.021(5) which is not subject to s. 319 
1009.25 and complies with all applicable requirements of the 320 
department pursuant to chapter 1005; a private tutoring program 321 
authorized under s. 1002.43; a vir tual program offered by a 322 
department-approved private online provider that meets the 323 
provider qualifications specified in s. 1002.45(2)(a); the 324 
Florida Virtual School as a private paying student; or an 325          
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approved online course offered pursuant to s. 1003.499 or s. 326 
1004.0961. 327 
 6.  Fees for nationally standardized, norm -referenced 328 
achievement tests, Advanced Placement Examinations, industry 329 
certification examinations, assessments related to postsecondary 330 
education, or other assessments. 331 
 7.  Contracted services provided by a public school or 332 
school district, including classes. A student who receives 333 
contracted services under this subparagraph is not considered 334 
enrolled in a public school for eligibility purposes as 335 
specified in subsection (6) but rather attendin g a public school 336 
on a part-time basis as authorized under s. 1002.44. 337 
 8.  Tuition and fees for part -time tutoring services or 338 
fees for services provided by a choice navigator. Such services 339 
must be provided by a person who holds a valid Florida 340 
educator's certificate pursuant to s. 1012.56, a person who 341 
holds an adjunct teaching certificate pursuant to s. 1012.57, a 342 
person who has a bachelor's degree or a graduate degree in the 343 
subject area in which instruction is given, a person who has 344 
demonstrated a mastery of subject area knowledge pursuant to s. 345 
1012.56(5), or a person certified by a nationally or 346 
internationally recognized research -based training program as 347 
approved by the department. As used in this subparagraph, the 348 
term "part-time tutoring service s" does not qualify as regular 349 
school attendance as defined in s. 1003.01(16)(e). 350          
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 (b)  Program funds awarded to a student with a disability 351 
determined eligible pursuant to paragraph (3)(b) may be used for 352 
the following purposes: 353 
 1.  Instructional materia ls, including digital devices, 354 
digital periphery devices, and assistive technology devices that 355 
allow a student to access instruction or instructional content 356 
and training on the use of and maintenance agreements for these 357 
devices. 358 
 2.  Curriculum as defin ed in subsection (2). 359 
 3.  Specialized services by approved providers or by a 360 
hospital in this state which are selected by the parent. These 361 
specialized services may include, but are not limited to: 362 
 a.  Applied behavior analysis services as provided in ss . 363 
627.6686 and 641.31098. 364 
 b.  Services provided by speech -language pathologists as 365 
defined in s. 468.1125(8). 366 
 c.  Occupational therapy as defined in s. 468.203. 367 
 d.  Services provided by physical therapists as defined in 368 
s. 486.021(8). 369 
 e.  Services provided by listening and spoken language 370 
specialists and an appropriate acoustical environment for a 371 
child who has a hearing impairment, including deafness, and who 372 
has received an implant or assistive hearing device. 373 
 4.  Tuition and fees associated with ful l-time or part-time 374 
enrollment in a home education program; an eligible private 375          
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school; an eligible postsecondary educational institution or a 376 
program offered by the postsecondary educational institution, 377 
unless the program is subject to s. 1009.25 or reim bursed 378 
pursuant to s. 1009.30; an approved preapprenticeship program as 379 
defined in s. 446.021(5) which is not subject to s. 1009.25 and 380 
complies with all applicable requirements of the department 381 
pursuant to chapter 1005; a private tutoring program authori zed 382 
under s. 1002.43; a virtual program offered by a department -383 
approved private online provider that meets the provider 384 
qualifications specified in s. 1002.45(2)(a); the Florida 385 
Virtual School as a private paying student; or an approved 386 
online course offered pursuant to s. 1003.499 or s. 1004.0961. 387 
 5.  Fees for nationally standardized, norm -referenced 388 
achievement tests, Advanced Placement Examinations, industry 389 
certification examinations, assessments related to postsecondary 390 
education, or other assessment s. 391 
 6.  Contributions to the Stanley G. Tate Florida Prepaid 392 
College Program pursuant to s. 1009.98 or the Florida College 393 
Savings Program pursuant to s. 1009.981 for the benefit of the 394 
eligible student. 395 
 7.  Contracted services provided by a public school or 396 
school district, including classes. A student who receives 397 
services under a contract under this paragraph is not considered 398 
enrolled in a public school for eligibility purposes as 399 
specified in subsection (6) but rather attending a public school 400          
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on a part-time basis as authorized under s. 1002.44. 401 
 8.  Tuition and fees for part -time tutoring services or 402 
fees for services provided by a choice navigator. Such services 403 
must be provided by a person who holds a valid Florida 404 
educator's certificate pursuant to s. 1012.56, a person who 405 
holds an adjunct teaching certificate pursuant to s. 1012.57, a 406 
person who has a bachelor's degree or a graduate degree in the 407 
subject area in which instruction is given, a person who has 408 
demonstrated a mastery of subject area kno wledge pursuant to s. 409 
1012.56(5), or a person certified by a nationally or 410 
internationally recognized research -based training program as 411 
approved by the department. As used in this subparagraph, the 412 
term "part-time tutoring services" does not qualify as re gular 413 
school attendance as defined in s. 1003.01(16)(e). 414 
 9.  Fees for specialized summer education programs. 415 
 10.  Fees for specialized after -school education programs. 416 
 11.  Transition services provided by job coaches. 417 
Transition services are a coordinated set of activities which 418 
are focused on improving the academic and functional achievement 419 
of a student with a disability to facilitate the student's 420 
movement from school to postschool activities and are based on 421 
the student's needs. 422 
 12.  Fees for an annual evaluation of educational progress 423 
by a state-certified teacher under s. 1002.41(1)(f), if this 424 
option is chosen for a home education student. 425          
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 13.  Tuition and fees associated with programs offered by 426 
Voluntary Prekindergarten Education Program providers approved 427 
pursuant to s. 1002.55 , and school readiness providers approved 428 
pursuant to s. 1002.88 , and prekindergarten programs offered by 429 
an eligible private school . 430 
 14.  Fees for services provided at a center that is a 431 
member of the Professional Association of Therapeutic 432 
Horsemanship International. 433 
 15.  Fees for services provided by a therapist who is 434 
certified by the Certification Board for Music Therapists or 435 
credentialed by the Art Therapy Credentials Board, Inc. 436 
 (5)  TERM OF SCHOLARSHIP. —For purposes of continuity of 437 
educational choice: 438 
 (a)1.  A scholarship funded awarded to an eligible student 439 
pursuant to paragraph (3)(a) shall remain in force until: 440 
 a.  The organization determines that the student is not 441 
eligible for program renewal; 442 
 b.  The Commissioner of Education suspends or revokes 443 
program participation or use of funds; 444 
 c.  The student's parent has forfeited participation in the 445 
program for failure to comply with subsection (10); 446 
 d.  The student, who uses the scholarship for tuition and 447 
fees pursuant to subparagraph (4)(a)1., enrolls in a public 448 
school. However, if a student enters a Department of Juvenile 449 
Justice detention center for a period of no more than 21 days, 450          
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the student is not considered to h ave returned to a public 451 
school on a full-time basis for that purpose; or 452 
 e.  The student graduates from high school or attains 21 453 
years of age, whichever occurs first. 454 
 2.a.  The student's scholarship account must be closed and 455 
any remaining funds shall revert to the state after: 456 
 (I)  Denial or revocation of program eligibility by the 457 
commissioner for fraud or abuse, including, but not limited to, 458 
the student or student's parent accepting any payment, refund, 459 
or rebate, in any manner, from a provider of any services 460 
received pursuant to paragraph (4)(a); or 461 
 (II)  Two consecutive fiscal years in which an account has 462 
been inactive; or 463 
 (III)  A student remains unenrolled in an eligible private 464 
school for 30 days while receiving a scholarship that requires 465 
full-time enrollment. 466 
 b.  Reimbursements for program expenditures may continue 467 
until the account balance is expended or remaining funds have 468 
reverted to the state. 469 
 (b)1.  A scholarship funded awarded to an eligible student 470 
pursuant to paragraph (3)(b) sh all remain in force until: 471 
 a.  The parent does not renew program eligibility; 472 
 b.  The organization determines that the student is not 473 
eligible for program renewal; 474 
 c.  The Commissioner of Education suspends or revokes 475          
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program participation or use of fun ds; 476 
 d.  The student's parent has forfeited participation in the 477 
program for failure to comply with subsection (10); 478 
 e.  The student enrolls full time in a public school; or 479 
 f.  The student graduates from high school or attains 22 480 
years of age, whichever occurs first. 481 
 2.  Reimbursements for program expenditures may continue 482 
until the account balance is expended or the account is closed. 483 
 3.  A student's scholarship account must be closed and any 484 
remaining funds, including, but not limited to, contributio ns 485 
made to the Stanley G. Tate Florida Prepaid College Program or 486 
earnings from or contributions made to the Florida College 487 
Savings Program using program funds pursuant to subparagraph 488 
(4)(b)6., shall revert to the state after: 489 
 a.  Denial or revocation o f program eligibility by the 490 
commissioner for fraud or abuse, including, but not limited to, 491 
the student or student's parent accepting any payment, refund, 492 
or rebate, in any manner, from a provider of any services 493 
received pursuant to subsection (4); 494 
 b.  Any period of 3 consecutive years after high school 495 
completion or graduation during which the student has not been 496 
enrolled in an eligible postsecondary educational institution or 497 
a program offered by the institution; or 498 
 c.  Two consecutive fiscal years i n which an account has 499 
been inactive. 500          
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 (c)  Upon reasonable notice to the organization and the 501 
school district, the student's parent may remove the student 502 
from the participating private school and place the student in a 503 
public school in accordance with this section. 504 
 (6)  SCHOLARSHIP PROHIBITIONS. —A student is not eligible 505 
for a Family Empowerment Scholarship while he or she is: 506 
 (a)  Enrolled full time in a public school, including, but 507 
not limited to, the Florida School for the Deaf and the Blind, 508 
the College-Preparatory Boarding Academy, the Florida School for 509 
Competitive Academics, the Florida Virtual School, the Florida 510 
Scholars Academy, a developmental research school authorized 511 
under s. 1002.32, or a charter school authorized under this 512 
chapter. For purposes of this paragraph, a 3 - or 4-year-old 513 
child who receives services funded through the Florida Education 514 
Finance Program is considered to be a student enrolled in a 515 
public school; 516 
 (c)  Receiving any other educational scholarship pursuant 517 
to this chapter. However, an eligible public school student 518 
receiving a scholarship under s. 1002.411 may receive a 519 
scholarship for transportation pursuant to subparagraph 520 
(4)(a)2.; 521 
 (d)  Not having regular and direct contact with his or her 522 
private school teacher s pursuant to s. 1002.421(1)(i), unless he 523 
or she is eligible pursuant to paragraph (3)(b) and enrolled in 524 
the participating private school's transition -to-work program 525          
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pursuant to subsection (16) or a home education program pursuant 526 
to s. 1002.41; 527 
 (7)  SCHOOL DISTRICT OBLIGATIONS. — 528 
 (d)  Upon the request of the department, a school district 529 
shall coordinate with the department to provide to a 530 
participating private school the statewide assessments 531 
administered under s. 1008.22 and any related materials for 532 
administering the assessments. For a student who participates in 533 
the Family Empowerment Scholarship Program whose parent requests 534 
that the student take the statewide assessments under s. 535 
1008.22, the district in which the student attends a 536 
participating private school shall provide locations and times 537 
to take all statewide assessments. A school district is 538 
responsible for implementing test administrations at a 539 
participating private school, including the: 540 
 1.  Provision of training for private school staff on test 541 
security and assessment administration procedures; 542 
 2.  Distribution of testing materials to a private school; 543 
 3.  Retrieval of testing materials from a private school; 544 
 4.  Provision of the required format for a private school 545 
to submit information to the district for test administration 546 
and enrollment purposes; and 547 
 5.  Provision of any required assistance, monitoring, or 548 
investigation at a private school. 549 
 (8)  DEPARTMENT OF EDUCATION OBLIGATIONS. — 550          
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 (a)  The department shall: 551 
 1.  Publish and update, as necessary, information on the 552 
department website about the Family Empowerment Scholarship 553 
Program, including, but not limited to, student eligibility 554 
criteria, parental responsibilities, and relevant data. 555 
 2.  Report, as part of the determination of full-time 556 
equivalent membership pursuant to s. 1011.62(1)(a), all 557 
scholarship students who are receiving a scholarship under the 558 
program and are funded through the Florida Education Finance 559 
Program, and cross-check the list of participating scholarship 560 
students submitted by the eligible nonprofit scholarship -funding 561 
organization with the full-time equivalent student membership 562 
survey data public school enrollment lists to avoid duplication. 563 
 3.  Maintain and annually publish a list of nation ally 564 
norm-referenced tests identified for purposes of satisfying the 565 
testing requirement in subparagraph (9)(c)1. The tests must meet 566 
industry standards of quality in accordance with state board 567 
rule. 568 
 4.  Notify eligible nonprofit scholarship -funding 569 
organizations of the deadlines for submitting the verified list 570 
of eligible scholarship students determined to be eligible for a 571 
scholarship. An eligible nonprofit scholarship -funding 572 
organization may not submit a student for funding after February 573 
1. 574 
 5.  Deny or terminate program participation upon a parent's 575          
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failure to comply with subsection (10). 576 
 6.  Notify the parent and the organization when a 577 
scholarship account is closed and program funds revert to the 578 
state. 579 
 7.  Notify an eligible nonprofit scholarsh ip-funding 580 
organization of any of the organization's or other 581 
organization's identified students who are receiving 582 
scholarships under this chapter. 583 
 8.  Maintain on its website a list of approved providers as 584 
required by s. 1002.66, eligible postsecondary educational 585 
institutions, eligible private schools, and eligible 586 
organizations and may identify or provide links to lists of 587 
other approved providers. 588 
 9.  Require each organization to verify eligible 589 
expenditures before the distribution of funds for any 590 
expenditures made pursuant to subparagraphs (4)(b)1. and 2. 591 
Review of expenditures made for services specified in 592 
subparagraphs (4)(b)3. -15. may be completed after the purchase 593 
is made. 594 
 10.  Investigate any written complaint of a violation of 595 
this section by a parent, a student, a participating private 596 
school, a public school, a school district, an organization, a 597 
provider, or another appropriate party in accordance with the 598 
process established under s. 1002.421. 599 
 11.  Require quarterly reports by an organi zation, which 600          
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must include, at a minimum, the number of students participating 601 
in the program; the demographics of program participants; the 602 
disability category of program participants; the matrix level of 603 
services, if known; the program award amount per s tudent; the 604 
total expenditures for the purposes specified in paragraph 605 
(4)(b); the types of providers of services to students; the 606 
number of scholarship applications received, the number of 607 
applications processed within 30 days after receipt, and the 608 
number of incomplete applications received; data related to 609 
reimbursement submissions, including the average number of days 610 
for a reimbursement to be reviewed and the average number of 611 
days for a reimbursement to be approved; any parent input and 612 
feedback collected regarding the program; and any other 613 
information deemed necessary by the department. 614 
 12.  Notify eligible nonprofit scholarship -funding 615 
organizations that scholarships may not be awarded in a school 616 
district in which the award will exceed 99 percent of the school 617 
district's share of state funding through the Florida Education 618 
Finance Program as calculated by the department. 619 
 13.  Adjust payments to eligible nonprofit scholarship -620 
funding organizations and, when the Florida Education Finance 621 
Program is recalculated, adjust the amount of state funds 622 
allocated to school districts through the Florida Education 623 
Finance Program based upon the results of the cross -check 624 
completed pursuant to subparagraph 2. 625          
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 (d)  The department may provide guidance to a partic ipating 626 
private school that submits a transition -to-work program plan 627 
pursuant to subsection (16). 628 
 (9)  PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS. —To be 629 
eligible to participate in the Family Empowerment Scholarship 630 
Program, a private school may be sectar ian or nonsectarian and 631 
must: 632 
 (b)  Provide to the organization all documentation required 633 
for a student's participation, including confirmation of the 634 
student's admission to the private school, the private school's 635 
and student's fee schedules, and any other information required 636 
by the organization to process scholarship payment under 637 
subparagraph (12)(a)4. Such information must be provided by the 638 
deadlines established by the organization and in accordance with 639 
the requirements of this section at least 30 days before any 640 
quarterly scholarship payment is made for the student pursuant 641 
to paragraph (12)(a) . A student is not eligible to receive a 642 
quarterly scholarship payment if the private school fails to 643 
meet the this deadline. 644 
 645 
If a private school fails to meet the requirements of this 646 
subsection or s. 1002.421, the commissioner may determine that 647 
the private school is ineligible to participate in the 648 
scholarship program. 649 
 (10)  PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 650          
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PARTICIPATION.— 651 
 (a)  A parent who applies for a scholarship applies for 652 
program participation under paragraph (3)(a) whose student will 653 
be enrolled full time in an eligible a private school must: 654 
 1.  Select an eligible the private school and apply for the 655 
admission of his or h er student. 656 
 2.  Request the scholarship by the a date established by 657 
the organization, in a manner that creates a written or 658 
electronic record of the request and the date of receipt of the 659 
request. 660 
 3.a.  Beginning with new applications for the 2025 -2026 661 
school year and thereafter, notify the organization by December 662 
15 that the scholarship is being accepted or declined. 663 
 b.  Beginning with renewal applications for the 2025 -2026 664 
school year and thereafter, notify the organization by May 31 665 
that the scholarship is being renewed or declined. 666 
 4.3. Inform the applicable school district when the parent 667 
withdraws his or her student from a public school to attend an 668 
eligible private school. 669 
 5.4. Require his or her student participating in the 670 
program to remain in attendance at the eligible private school 671 
throughout the school year unless excused by the school for 672 
illness or other good cause. 673 
 6.5. Meet with the eligible private school's principal or 674 
the principal's designee to review the school's academic 675          
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programs and policies, specialized services, code of student 676 
conduct, and attendance policies before enrollment. 677 
 7.6. Require his or her that the student participating in 678 
the scholarship program to take takes the norm-referenced 679 
assessment offered by the eligible private school. The parent 680 
may also choose to have the student participate in the statewide 681 
assessments pursuant to paragraph (7)(d). If the parent requests 682 
that the student participating in the program take all statewide 683 
assessments required pursuan t to s. 1008.22, the parent is 684 
responsible for transporting the student to the assessment site 685 
designated by the school district. 686 
 8.7. Approve each payment before the scholarship funds may 687 
be deposited by funds transfer pursuant to subparagraph 688 
(12)(a)4. The parent may not designate any entity or individual 689 
associated with the participating private school as the parent's 690 
attorney in fact to approve a funds transfer. A participant who 691 
fails to comply with this paragraph forfeits the scholarship. 692 
 9.8. Agree to have the organization commit scholarship 693 
funds on behalf of his or her student for tuition and fees for 694 
which the parent is responsible for payment at the eligible 695 
private school before using scholarship empowerment account 696 
funds for additional authorized uses under paragraph (4)(a). A 697 
parent is responsible for all eligible expenses in excess of the 698 
amount of the scholarship. 699 
 10.  Comply with the scholarship application and renewal 700          
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processes and requirements established by the organization. 701 
 (b) A parent who applies for a scholarship applies for 702 
program participation under paragraph (3)(b) is exercising his 703 
or her parental option to determine the appropriate placement or 704 
the services that best meet the needs of his or her child and 705 
must: 706 
 1.  Apply to an eligible nonprofit scholarship -funding 707 
organization to participate in the program by a date set by the 708 
organization. The request must be communicated directly to the 709 
organization in a manner that creates a written or electronic 710 
record of the request and the date of receipt of the request. 711 
 2.a.  Beginning with new applications for the 2025 -2026 712 
school year and thereafter, notify the organization by December 713 
15 that the scholarship is being accepted or declined. 714 
 b.  Beginning with renewal applicat ions for the 2025-2026 715 
school year and thereafter, notify the organization by May 31 716 
that the scholarship is being renewed or declined. 717 
 3.2. Sign an agreement with the organization and annually 718 
submit a sworn compliance statement to the organization to 719 
satisfy or maintain program eligibility, including eligibility 720 
to receive and spend program payments by: 721 
 a.  Affirming that the student is enrolled in a program 722 
that meets regular school attendance requirements as provided in 723 
s. 1003.01(16)(b), (c), or (d) . 724 
 b.  Affirming that the program funds are used only for 725          
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authorized purposes serving the student's educational needs, as 726 
described in paragraph (4)(b); that any prepaid college plan or 727 
college savings plan funds contributed pursuant to subparagraph 728 
(4)(b)6. will not be transferred to another beneficiary while 729 
the plan contains funds contributed pursuant to this section; 730 
and that they will not receive a payment, refund, or rebate of 731 
any funds provided under this section. 732 
 c.  Affirming that the parent is re sponsible for all 733 
eligible expenses in excess of the amount of the scholarship and 734 
for the education of his or her student by, as applicable: 735 
 (I)  Requiring the student to take an assessment in 736 
accordance with paragraph (9)(c); 737 
 (II)  Providing an annual evaluation in accordance with s. 738 
1002.41(1)(f); or 739 
 (III)  Requiring the child to take any preassessments and 740 
postassessments selected by the provider if the child is 4 years 741 
of age and is enrolled in a program provided by an eligible 742 
Voluntary Prekinderga rten Education Program provider. A student 743 
with disabilities for whom the physician or psychologist who 744 
issued the diagnosis or the IEP team determines that a 745 
preassessment and postassessment is not appropriate is exempt 746 
from this requirement. A participat ing provider shall report a 747 
student's scores to the parent. 748 
 d.  Affirming that the student remains in good standing 749 
with the provider or school if those options are selected by the 750          
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parent. 751 
 e.  Enrolling his or her child in a program from a 752 
Voluntary Prekindergarten Education Program provider authorized 753 
under s. 1002.55, a school readiness provider authorized under 754 
s. 1002.88, a prekindergarten program offered by an eligible 755 
private school, or an eligible private school if either option 756 
is selected by the parent. 757 
 f.  Comply with the scholarship application and renewal 758 
processes and requirements established by the organization 759 
Renewing participation in the program each year . A student whose 760 
participation in the program is not renewed may continue to 761 
spend scholarship funds that are in his or her account from 762 
prior years unless the account must be closed pursuant to 763 
subparagraph (5)(b)3. Notwithstanding any changes to the 764 
student's IEP, a student who was previously eligible for 765 
participation in the pro gram shall remain eligible to apply for 766 
renewal. However, for a high -risk child to continue to 767 
participate in the program in the school year after he or she 768 
reaches 6 years of age, the child's application for renewal of 769 
program participation must contain d ocumentation that the child 770 
has a disability defined in paragraph (2)(e) other than high -771 
risk status. 772 
 g.  Procuring the services necessary to educate the 773 
student. If such services include enrollment in an eligible 774 
private school, the parent must meet with the private school's 775          
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principal or the principal's designee to review the school's 776 
academic programs and policies, specialized services, code of 777 
student conduct, and attendance policies before his or her 778 
student is enrolled. The parent must also approve ea ch payment 779 
to the eligible private school before the scholarship funds may 780 
be deposited by funds transfer pursuant to subparagraph 781 
(12)(a)4. The parent may not designate any entity or individual 782 
associated with the eligible private school as the parent's 783 
attorney in fact to approve a funds transfer. When the student 784 
receives a scholarship, the district school board is not 785 
obligated to provide the student with a free appropriate public 786 
education. For purposes of s. 1003.57 and the Individuals with 787 
Disabilities in Education Act, a participating student has only 788 
those rights that apply to all other unilaterally parentally 789 
placed students, except that, when requested by the parent, 790 
school district personnel must develop an IEP or matrix level of 791 
services. 792 
 (c)  A parent may not apply for multiple scholarships under 793 
this section and s. 1002.395 for an individual student at the 794 
same time. 795 
 (d)(c) A participant who fails to comply with this 796 
subsection forfeits the scholarship. 797 
 (11)  OBLIGATIONS OF ELIGIBLE SCHOLAR SHIP-FUNDING 798 
ORGANIZATIONS.— 799 
 (a)  An eligible nonprofit scholarship -funding organization 800          
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awarding scholarships to eligible students pursuant to paragraph 801 
(3)(a) shall: 802 
 1.  Establish a process for parents who are in compliance 803 
with paragraph (10)(a) to re new their students' scholarships. 804 
Renewal applications for the 2025 -2026 school year and 805 
thereafter must provide for a renewal timeline beginning 806 
February 1 of the prior school year and ending April 30 of the 807 
prior school year. A student's renewal is conti ngent upon an 808 
eligible private school providing confirmation of student 809 
admission pursuant to subsection (9). The process must require 810 
that parents confirm that the scholarship is being renewed or 811 
declined by May 31. 812 
 2.  Establish a process that allows a parent to apply for a 813 
new scholarship. The process may begin no earlier than February 814 
1 of the prior school year and must authorize submission of 815 
applications until November 15. The process must be in a manner 816 
that creates a written or electronic record of the application 817 
request and the date of receipt of the application request. 818 
Applications received after the deadline may be considered for 819 
scholarship award in the subsequent fiscal year. The process 820 
must require that parents confirm that the scholarship is being 821 
accepted or declined by December 15. Must receive applications, 822 
determine student eligibility, notify parents in accordance with 823 
the requirements of this section, and provide the department 824 
with information on the student to enable the department to 825          
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determine student funding in accordance with paragraph (12)(a). 826 
 3.2. Shall Verify the household income level of students 827 
seeking priority eligibility and submit the verified list of 828 
students and related documentation to the department when 829 
necessary. 830 
 4.3. Shall Award scholarships in priority order pursuant 831 
to paragraph (3)(a). 832 
 5.4. Shall Establish and maintain separate scholarship 833 
empowerment accounts for each eligible student. For each 834 
account, the organization must maintain a record of accrued 835 
interest that is retained in the student's account and available 836 
only for authorized program expenditures. 837 
 6.5. May Permit eligible students to use program funds for 838 
the purposes specified in paragraph (4)(a) , as authorized in the 839 
organization's purchasing handbook, by paying for the authorized 840 
use directly, then submitting a reimbursement request to the 841 
eligible nonprofit scholarship -funding organization. However, an 842 
eligible nonprofit scholarship -funding organization may require 843 
the use of an online platf orm for direct purchases of products 844 
so long as such use does not limit a parent's choice of 845 
curriculum or academic programs. If a parent purchases a product 846 
identical to one offered by an organization's online platform 847 
for a lower price, the organization must shall reimburse the 848 
parent the cost of the product. 849 
 6.  May, from eligible contributions received pursuant to 850          
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s. 1002.395(6)(l)1., use an amount not to exceed 2.5 percent of 851 
the total amount of all scholarships funded under this section 852 
for administrative expenses associated with performing functions 853 
under this section. An eligible nonprofit scholarship -funding 854 
organization that has, for the prior fiscal year, complied with 855 
the expenditure requirements of s. 1002.395(6)(l)2., may use an 856 
amount not to exceed 3 percent. Such administrative expense 857 
amount is considered within the 3 percent limit on the total 858 
amount an organization may use to administer scholarships under 859 
this chapter. 860 
 7.  Must, In a timely manner, submit the verified list of 861 
students and any information requested by the department 862 
relating to the scholarship under this section. 863 
 8.  Must Notify the department about any violation of this 864 
section. 865 
 9.  Must Document each student's eligibility for a fiscal 866 
year before granting a scholarship for that fiscal year. A 867 
student is ineligible for a scholarship if the student's account 868 
has been inactive for 2 consecutive fiscal years. 869 
 10.  Must Notify each parent that participation in the 870 
scholarship program does n ot guarantee enrollment. 871 
 11.  Shall Commit scholarship funds on behalf of the 872 
student for tuition and fees for which the parent is responsible 873 
for payment at the participating private school before using 874 
scholarship empowerment account funds for additiona l authorized 875          
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uses under paragraph (4)(a). 876 
 (b)  An eligible nonprofit scholarship -funding organization 877 
awarding scholarships to eligible students pursuant to paragraph 878 
(3)(b) shall: 879 
 1.  Establish a process for parents who are in compliance 880 
with paragraph (10)(b) to renew their students' scholarships. 881 
Renewal applications for the 2025 -2026 school year and 882 
thereafter must provide for a renewal timeline beginning 883 
February 1 of the prior school year and ending April 30 of the 884 
prior school year. A student's ren ewal is contingent upon an 885 
eligible private school providing confirmation of student 886 
admission pursuant to subsection (9), if applicable. The process 887 
must require that parents confirm that the scholarship is being 888 
renewed or declined by May 31. 889 
 2.  Establish a process that allows a parent to apply for a 890 
new scholarship. The process may begin no earlier than February 891 
1 of the prior school year and must authorize the submission of 892 
applications until November 15. The process must be in a manner 893 
that creates a written or electronic record of the application 894 
request and the date of receipt of the application request. 895 
Applications received after the deadline may be considered for 896 
scholarship award in the subsequent fiscal year. The process 897 
must require that paren ts confirm that the scholarship is being 898 
accepted or declined by December 15. 899 
 1.  Receive applications, determine student eligibility, 900          
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and notify parents in accordance with the requirements of this 901 
section. When an application is approved, the organizatio n must 902 
provide the department with information on the student to enable 903 
the department to determine student funding in accordance with 904 
paragraph (12)(b). 905 
 2.  Establish a date by which a parent must confirm initial 906 
or continuing participation in the progra m. 907 
 3.  Review applications and award scholarships using the 908 
following priorities: 909 
 a.  For the 2021-2022 school year, a student who received a 910 
Gardiner Scholarship in the 2020 -2021 school year and meets the 911 
eligibility requirements in paragraph (3)(b). 912 
 a.b. Renewing students from the previous school year. 913 
 c.  Students retained on the previous school year's wait 914 
list. 915 
 b.d. An eligible student who meets the criteria for an 916 
initial award pursuant to paragraph (3)(b) on a first-come, 917 
first-served basis. 918 
 919 
An approved student who does not receive a scholarship must be 920 
placed on the wait list in the order in which his or her 921 
application is approved. A student who does not receive a 922 
scholarship within the fiscal year shall be retained on the wait 923 
list for the subsequent fiscal year. 924 
 4.  Establish and maintain separate accounts for each 925          
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eligible student. For each account, the organization must 926 
maintain a record of accrued interest that is retained in the 927 
student's account and available only for authorized progr am 928 
expenditures. 929 
 5.  Verify qualifying educational expenditures pursuant to 930 
the requirements of paragraph (4)(b). 931 
 6.  Return any remaining program funds to the department 932 
pursuant to paragraph (6)(b). 933 
 7.  Notify the parent about the availability of, and the 934 
requirements associated with requesting, an initial IEP or IEP 935 
reevaluation every 3 years for each student participating in the 936 
program. 937 
 8.  Notify the parent of available state and local 938 
services, including, but not limited to, services under chapte r 939 
413. 940 
 9.  In a timely manner, submit to the department the 941 
verified list of eligible scholarship students and any 942 
information requested by the department relating to the 943 
scholarship under this section. 944 
 10.8. Notify the department of any violation of th is 945 
section. 946 
 11.9. Document each scholarship student's eligibility for 947 
a fiscal year before granting a scholarship for that fiscal year 948 
pursuant to paragraph (3)(b). A student is ineligible for a 949 
scholarship if the student's account has been inactive for 2 950          
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consecutive fiscal years. 951 
 (c)  An eligible nonprofit scholarship -funding organization 952 
may, from eligible contributions received pursuant to s. 953 
1002.395(6)(l)1., use an amount not to exceed 2.5 percent of the 954 
total amount of all scholarships funded under this section for 955 
administrative expenses associated with performing functions 956 
under this section. An organization that, for the prior fiscal 957 
year, has complied with the expenditure requirements of s. 958 
1002.395(6)(l)3. may use an amount not to exceed 3 perc ent. Such 959 
administrative expense amount is considered within the 3 -percent 960 
limit on the total amount an organization may use to administer 961 
scholarships under this chapter. 962 
 (d)  An eligible nonprofit scholarship -funding organization 963 
shall establish a proce ss to collect input and feedback from 964 
parents, private schools, and providers before implementing 965 
substantial modifications or enhancements to the reimbursement 966 
process.  967 
 (12)  SCHOLARSHIP FUNDING AND PAYMENT. — 968 
 (a)1.  Scholarships for students determined eligible 969 
pursuant to paragraph (3)(a) may be funded once all scholarships 970 
have been funded in accordance with s. 1002.395(6)(l)2. The 971 
calculated scholarship amount for a participating student 972 
determined eligible pursuant to paragraph (3)(a) shall be based 973 
upon the grade level and school district in which the student 974 
was assigned as 100 percent of the funds per unweighted full -975          
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time equivalent in the Florida Education Finance Program for a 976 
student in the basic program established pursuant to s. 977 
1011.62(1)(c)1., plus a per-full-time equivalent share of funds 978 
for the categorical programs established in s. 1011.62(5), 979 
(7)(a), and (16), as funded in the General Appropriations Act. 980 
 2.  A scholarship of $750 or an amount equal to the school 981 
district expenditure pe r student riding a school bus, as 982 
determined by the department, whichever is greater, may be 983 
awarded to an eligible student who is enrolled in a Florida 984 
public school that is different from the school to which the 985 
student was assigned or in a lab school as defined in s. 1002.32 986 
if the school district does not provide the student with 987 
transportation to the school. 988 
 3.a.  For renewing scholarship students, the organization 989 
must provide the department with the documentation necessary to 990 
verify the student's continued eligibility to participate in the 991 
scholarship program at least 30 days before each payment 992 
participation. Upon receiving the verified list of eligible 993 
scholarship students documentation, the department shall release 994 
transfer, beginning August 1 , from state funds only, the amount 995 
calculated pursuant to subparagraph 1. 2. to the organization 996 
for deposit into the student's account in quarterly payments no 997 
later than August 1, November 1, February 1, and April 1 of 998 
quarterly disbursement to parents of p articipating students each 999 
school year in which the scholarship is in force. 1000          
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 b.  For new scholarship students, the organization must 1001 
verify the student's eligibility to participate in the 1002 
scholarship program at least 30 days before each payment. Upon 1003 
receiving the verified list of eligible scholarship students, 1004 
the department shall release, from state funds only, the amount 1005 
calculated pursuant to subparagraph 1. to the organization for 1006 
deposit into the student's account in quarterly payments no 1007 
later than September 1, November 1, February 1, and April 1 of 1008 
each school year in which the scholarship is in force. For a 1009 
student exiting a Department of Juvenile Justice commitment 1010 
program who chooses to participate in the scholarship program, 1011 
the amount calculate d pursuant to subparagraph 1. must be 1012 
transferred from the school district in which the student last 1013 
attended a public school before commitment to the Department of 1014 
Juvenile Justice. 1015 
 c.  The department is authorized to release the state funds 1016 
contingent upon verification that the organization will comply 1017 
with s. 1002.395(6)(l) based upon the organization's submitted 1018 
verified list of eligible scholarship students pursuant to s. 1019 
1002.395 For a student exiting a Department of Juvenile Justice 1020 
commitment program who chooses to participate in the scholarship 1021 
program, the amount of the Family Empowerment Scholarship 1022 
calculated pursuant to subparagraph 2. must be transferred from 1023 
the school district in which the student last attended a public 1024 
school before commitm ent to the Department of Juvenile Justice. 1025          
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When a student enters the scholarship program, the organization 1026 
must receive all documentation required for the student's 1027 
participation, including the private school's and the student's 1028 
fee schedules, at least 30 days before the first quarterly 1029 
scholarship payment is made for the student . 1030 
 4.  The initial payment shall be made after the 1031 
organization's verification of admission acceptance, and 1032 
subsequent payments shall be made upon verification of continued 1033 
enrollment and attendance at the participating private school. 1034 
Payments for tuition and fees for full -time enrollment shall be 1035 
made within 7 business days after approval by the parent 1036 
pursuant to paragraph (10)(a) and the private school pursuant to 1037 
paragraph (9)(b). Payment must be by funds transfer or any other 1038 
means of payment that the department deems to be commercially 1039 
viable or cost-effective. An organization shall ensure that the 1040 
parent has approved a funds transfer before any scholarship 1041 
funds are deposited. 1042 
 5.  An organization may not transfer any funds to an 1043 
account of a student determined eligible pursuant to paragraph 1044 
(3)(a) which has a balance in excess of $24,000. 1045 
 (b)1.  For the 2024-2025 2023-2024, school year, the 1046 
maximum number of scholarships funded students participating in 1047 
the scholarship program under paragraph (3)(b) shall be 72,615 1048 
the number of students the organization and the department 1049 
determined eligible pursuant to this section . Beginning in the 1050          
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2025-2026 2024-2025 school year, the maximum number of 1051 
scholarships funded students participating in the scholarship 1052 
program under paragraph (3)(b) shall annually increase by 5 3.0 1053 
percent of the state's total exceptional student education full -1054 
time equivalent student membership, not including gifted 1055 
students. The maximum number of scholarships funded shall 1056 
increase by 1 percent of the state's total exceptional student 1057 
education full-time equivalent student membership, not including 1058 
gifted students, in the school year following any school year in 1059 
which the number of scholarships funded exceeds 95 percent of 1060 
the number of available scholarships for that school year. An 1061 
eligible student who meets any of the following requirements 1062 
shall be excluded from the maximum number of students if the 1063 
student: 1064 
 a.  Received specialized instructional services under the 1065 
Voluntary Prekindergarten Education Program pursuant to s. 1066 
1002.66 during the previous school year and the student has a 1067 
current IEP developed by the district school board in accordance 1068 
with rules of the State Board of Education; 1069 
 b.  Is a dependent child of a law enforcement officer or a 1070 
member of the United States Armed Forces, a foster child, or an 1071 
adopted child; or 1072 
 c.  Spent the prior school year in attendance at a Florida 1073 
public school or the Florida School for the Deaf and the Blind. 1074 
For purposes of this subparagraph, the term "prior school year 1075          
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in attendance" means that the student was enrolled and reported 1076 
by: 1077 
 (I)  A school district for funding during either the 1078 
preceding October or Febru ary full-time equivalent student 1079 
membership surveys in kindergarten through grade 12, which 1080 
includes time spent in a Department of Juvenile Justice 1081 
commitment program if funded under the Florida Education Finance 1082 
Program; 1083 
 (II)  The Florida School for the Deaf and the Blind during 1084 
the preceding October or February full -time equivalent student 1085 
membership surveys in kindergarten through grade 12; 1086 
 (III)  A school district for funding during the preceding 1087 
October or February full -time equivalent student member ship 1088 
surveys, was at least 4 years of age when enrolled and reported, 1089 
and was eligible for services under s. 1003.21(1)(e); or 1090 
 (IV)  Received a John M. McKay Scholarship for Students 1091 
with Disabilities in the 2021 -2022 school year. 1092 
 2.  For a student who h as a Level I to Level III matrix of 1093 
services or a diagnosis by a physician or psychologist, the 1094 
calculated scholarship amount for a student participating in the 1095 
program must be based upon the grade level and school district 1096 
in which the student would have been enrolled as the total funds 1097 
per unweighted full-time equivalent in the Florida Education 1098 
Finance Program for a student in the basic exceptional student 1099 
education program pursuant to s. 1011.62(1)(c) and (d), plus a 1100          
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per full-time equivalent share of fu nds for the categorical 1101 
programs established in s. 1011.62(5), (7)(a), (8), and (16), as 1102 
funded in the General Appropriations Act. For the categorical 1103 
program established in s. 1011.62(8), the funds must be 1104 
allocated based on the school district's average exceptional 1105 
student education guaranteed allocation funds per exceptional 1106 
student education full -time equivalent student. 1107 
 3.  For a student with a Level IV or Level V matrix of 1108 
services, the calculated scholarship amount must be based upon 1109 
the school district to which the student would have been 1110 
assigned as the total funds per full -time equivalent for the 1111 
Level IV or Level V exceptional student education program 1112 
pursuant to s. 1011.62(1)(c)2.a. or b., plus a per -full time 1113 
equivalent share of funds for the categorical programs 1114 
established in s. 1011.62(5), (7)(a), and (16), as funded in the 1115 
General Appropriations Act. 1116 
 4.  For a student who received a Gardiner Scholarship 1117 
pursuant to former s. 1002.385 in the 2020 -2021 school year, the 1118 
amount shall be the greater of the amount calculated pursuant to 1119 
subparagraph 2. or the amount the student received for the 2020 -1120 
2021 school year. 1121 
 5.  For a student who received a John M. McKay Scholarship 1122 
pursuant to former s. 1002.39 in the 2020 -2021 school year, the 1123 
amount shall be the greater of the amount calculated pursuant to 1124 
subparagraph 2. or the amount the student received for the 2020 -1125          
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2021 school year. 1126 
 6.  The organization must provide the department with the 1127 
documentation necessary to verify the student's eligibility to 1128 
participate in the scholarship program at least 30 days before 1129 
each payment participation. 1130 
 7.a.  For renewing scholarship students, upon receiving the 1131 
verified list of eligible scholarship students, the department 1132 
shall release, from state funds only, the amount calculated 1133 
pursuant to subparagraph 1. to the organization for deposit into 1134 
the student's account in quarterly payments no later than August 1135 
1, November 1, February 1, and April 1 of each school year in 1136 
which the scholarship is in force. 1137 
 b.  For new scholarship students, upon receiving the 1138 
verified list of eligible scholarship students documentation, 1139 
the department shall release, from state funds only, the amount 1140 
calculated pursuant to subparagraph 1. student's scholarship 1141 
funds to the organization for deposit, to be deposited into the 1142 
student's account in quarterly payments four equal amounts no 1143 
later than September 1, November 1, February 1, and April 1 of 1144 
each school year in which the scholarship is in force. 1145 
 8.  If a scholarship student is attending an eligible 1146 
private school full time, the initial payment shall be made 1147 
after the organization's verification of admission acceptance, 1148 
and subsequent payments shall be made upon verification of 1149 
continued enrollment and att endance at the eligible private 1150          
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school. Payments for tuition and fees for full -time enrollment 1151 
shall be made within 7 business days after approval by the 1152 
parent pursuant to paragraph (10)(b) and the private school 1153 
pursuant to paragraph (9)(b). 1154 
 9.8. Accrued interest in the student's account is in 1155 
addition to, and not part of, the awarded funds. Program funds 1156 
include both the awarded funds and accrued interest. 1157 
 10.9. The organization may develop a system for payment of 1158 
benefits by funds transfer, includin g, but not limited to, debit 1159 
cards, electronic payment cards, or any other means of payment 1160 
which the department deems to be commercially viable or cost -1161 
effective. A student's scholarship award may not be reduced for 1162 
debit card or electronic payment fees. Commodities or services 1163 
related to the development of such a system must be procured by 1164 
competitive solicitation unless they are purchased from a state 1165 
term contract pursuant to s. 287.056. 1166 
 11.10. An organization may not transfer any funds to an 1167 
account of a student determined to be eligible pursuant to 1168 
paragraph (3)(b) which has a balance in excess of $50,000. 1169 
 12.11. Moneys received pursuant to this section do not 1170 
constitute taxable income to the qualified student or the parent 1171 
of the qualified student .  1172 
 (c)  An organization may not submit a new scholarship 1173 
student for funding after February 1. 1174 
 (d)  Within 30 days after the release of state funds 1175          
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pursuant to paragraphs (a) and (b), the eligible scholarship -1176 
funding organization shall certify to the dep artment the amount 1177 
of funds distributed for student scholarships. If the amount of 1178 
funds released by the department is more than the amount 1179 
distributed by the organization, the department is authorized to 1180 
adjust the amount of the overpayment in the subsequ ent quarterly 1181 
payment release. 1182 
 (16)  TRANSITION-TO-WORK PROGRAM.—A student with a 1183 
disability who is determined eligible pursuant to paragraph 1184 
(3)(b) who is at least 17 years, but not older than 22 years of 1185 
age and who has not received a high school diplom a or 1186 
certificate of completion is eligible for enrollment in his or 1187 
her participating private school's transition -to-work program. A 1188 
transition-to-work program shall consist of academic 1189 
instruction, work skills training, and a volunteer or paid work 1190 
experience. 1191 
 (a)  To offer a transition -to-work program, a participating 1192 
private school must: 1193 
 1.  Develop a transition -to-work program plan, which must 1194 
include a written description of the academic instruction and 1195 
work skills training students will receive and the goals for 1196 
students in the program. 1197 
 2.  Submit the transition -to-work program plan to the 1198 
Office of Independent Education and Parental Choice and consider 1199 
any guidance provided by the department pursuant to paragraph 1200          
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(8)(d) relating to the plan . 1201 
 3.  Develop a personalized transition -to-work program plan 1202 
for each student enrolled in the program. The student's parent, 1203 
the student, and the school principal must sign the personalized 1204 
plan. The personalized plan must be submitted to the Office of 1205 
Independent Education and Parental Choice upon request by the 1206 
office. 1207 
 4.  Provide a release of liability form that must be signed 1208 
by the student's parent, the student, and a representative of 1209 
the business offering the volunteer or paid work experience. 1210 
 5.  Assign a case manager or job coach to visit the 1211 
student's job site on a weekly basis to observe the student and, 1212 
if necessary, provide support and guidance to the student. 1213 
 6.  Provide to the parent and student a quarterly report 1214 
that documents and explains the s tudent's progress and 1215 
performance in the program. 1216 
 7.  Maintain accurate attendance and performance records 1217 
for the student. 1218 
 (b)  A student enrolled in a transition -to-work program 1219 
must, at a minimum: 1220 
 1.  Receive 15 instructional hours at the participating 1221 
private school's physical facility, which must include academic 1222 
instruction and work skills training. 1223 
 2.  Participate in 10 hours of work at the student's 1224 
volunteer or paid work experience. 1225          
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 (c)  To participate in a transition -to-work program, a 1226 
business must: 1227 
 1.  Maintain an accurate record of the student's 1228 
performance and hours worked and provide the information to the 1229 
participating private school. 1230 
 2.  Comply with all state and federal child labor laws. 1231 
 Section 4.  Paragraph (c) of subsection (1) , paragraphs (b) 1232 
and (f) of subsection (2), subsection (3), paragraphs (a) and 1233 
(c) of subsection (4), paragraphs (c) through (i) and (l), (p), 1234 
(q), (t), (u), and (w) of subsection (6), subsections (7) and 1235 
(8), paragraphs (d), (e), (f), and (i) of subsectio n (9), 1236 
paragraph (b) of subsection (10), paragraphs (c), (f), and (h) 1237 
of subsection (11), and subsection (15) of section 1002.395, 1238 
Florida Statutes, are amended, and paragraph (y) is added to 1239 
subsection (6) and paragraph (i) is added to subsection (11) of 1240 
that section, to read: 1241 
 1002.395  Florida Tax Credit Scholarship Program. — 1242 
 (1)  FINDINGS AND PURPOSE. — 1243 
 (c)  The purpose of this section is not to prescribe the 1244 
standards or curriculum for participating private schools. A 1245 
participating private school retains the authority to determine 1246 
its own standards and curriculum. 1247 
 (2)  DEFINITIONS.—As used in this section, the term:  1248 
 (b)  "Choice navigator" means an individual who meets the 1249 
requirements of sub-subparagraph (6)(d)4.h. (6)(d)2.h. and who 1250          
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provides consultations, at a mutually agreed upon location, on 1251 
the selection of, application for, and enrollment in educational 1252 
options addressing the academic needs of a student; curriculum 1253 
selection; and advice on career and postsecondary educat ion 1254 
opportunities. However, nothing in this section authorizes a 1255 
choice navigator to oversee or exercise control over the 1256 
curricula or academic programs of a personalized education 1257 
program. 1258 
 (f)  "Eligible contribution" means a monetary contribution 1259 
from a taxpayer, subject to the restrictions provided in this 1260 
section, to an eligible nonprofit scholarship -funding 1261 
organization pursuant to this section and ss. 212.099, 212.1831, 1262 
and 212.1832, and 1002.40. The taxpayer making the contribution 1263 
may not designate a specific child as the beneficiary of the 1264 
contribution. 1265 
 (3)  PROGRAM; INITIAL SCHOLARSHIP ELIGIBILITY. — 1266 
 (a)  The Florida Tax Credit Scholarship Program is 1267 
established. 1268 
 (b)1.  A student is eligible for a Florida tax credit 1269 
scholarship under this sectio n if the student: 1270 
 a. Is a resident of this state or the dependent child of 1271 
an active duty member of the United States Armed Forces who has 1272 
received permanent change of station orders to this state or, at 1273 
the time of renewal, whose home of record or state of legal 1274 
residence is Florida; and 1275          
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 b. Is eligible to enroll in kindergarten through grade 12 1276 
in a public school in this state or received a scholarship under 1277 
the Hope Scholarship Program in the 2023 -2024 school year. 1278 
 2.  Priority must be given in the f ollowing order: 1279 
 a.  A student whose household income level does not exceed 1280 
185 percent of the federal poverty level or who is in foster 1281 
care or out-of-home care. 1282 
 b.  A student whose household income level exceeds 185 1283 
percent of the federal poverty level, but does not exceed 400 1284 
percent of the federal poverty level. 1285 
 (4)  SCHOLARSHIP PROHIBITIONS. —A student is not eligible 1286 
for a scholarship while he or she is: 1287 
 (a)  Enrolled full time in a public school, including, but 1288 
not limited to, the Florida School fo r the Deaf and the Blind, 1289 
the College-Preparatory Boarding Academy, the Florida School for 1290 
Competitive Academics, the Florida Virtual School, the Florida 1291 
Scholars Academy, a developmental research school authorized 1292 
under s. 1002.32, or a charter school aut horized under this 1293 
chapter. For purposes of this paragraph, a 3 - or 4-year-old 1294 
child who receives services funded through the Florida Education 1295 
Finance Program is considered a student enrolled full-time in a 1296 
public school; 1297 
 (c)  Receiving any other educati onal scholarship pursuant 1298 
to this chapter. However, an eligible public school student 1299 
receiving a scholarship under s. 1002.411 may receive a 1300          
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scholarship for transportation pursuant to subparagraph 1301 
(6)(d)4.; 1302 
 (6)  OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARS HIP-FUNDING 1303 
ORGANIZATIONS.—An eligible nonprofit scholarship -funding 1304 
organization: 1305 
 (c)  Must not have an owner or operator , as defined in 1306 
subparagraph (2)(k)1., who owns or operates an eligible private 1307 
school that is participating in the scholarship progr am. 1308 
 (d)1.  For the 2023-2024 school year, may fund no more than 1309 
20,000 scholarships for students who are enrolled pursuant to 1310 
paragraph (7)(b). The number of scholarships funded for such 1311 
students may increase by 40,000 in each subsequent school year. 1312 
This subparagraph is repealed July 1, 2027. 1313 
 2.  Shall establish a process for parents who are in 1314 
compliance with paragraph (7)(a) to renew their students' 1315 
scholarships. Renewal applications for the 2025 -2026 school year 1316 
and thereafter must provide for a renew al timeline beginning 1317 
February 1 of the prior school year and ending April 30 of the 1318 
prior school year. A student's renewal is contingent upon an 1319 
eligible private school providing confirmation of admission 1320 
pursuant to subsection (8). The process must requi re that 1321 
parents confirm that the scholarship is being renewed or 1322 
declined by May 31. 1323 
 3.  Shall establish a process that allows a parent to apply 1324 
for a new scholarship. The process must be in a manner that 1325          
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creates a written or electronic record of the appl ication 1326 
request and the date of receipt of the application request. The 1327 
process must require that parents confirm that the scholarship 1328 
is being accepted or declined by a date set by the organization. 1329 
 4.2.  Must establish and maintain separate scholarship 1330 
empowerment accounts from eligible contributions for each 1331 
eligible student. For each account, the organization must 1332 
maintain a record of accrued interest retained in the student's 1333 
account. The organization must verify that scholarship funds are 1334 
used for: 1335 
 a.  Tuition and fees for full -time or part-time enrollment 1336 
in an eligible private school. 1337 
 b.  Transportation to a Florida public school in which a 1338 
student is enrolled and that is different from the school to 1339 
which the student was assigned or to a lab scho ol as defined in 1340 
s. 1002.32. 1341 
 c.  Instructional materials, including digital materials 1342 
and Internet resources. 1343 
 d.  Curriculum as defined in s. 1002.394(2). 1344 
 e.  Tuition and fees associated with full -time or part-time 1345 
enrollment in a home education instruc tional program; an 1346 
eligible postsecondary educational institution or a program 1347 
offered by the postsecondary educational institution, unless the 1348 
program is subject to s. 1009.25 or reimbursed pursuant to s. 1349 
1009.30; an approved preapprenticeship program as defined in s. 1350          
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446.021(5) which is not subject to s. 1009.25 and complies with 1351 
all applicable requirements of the Department of Education 1352 
pursuant to chapter 1005; a private tutoring program authorized 1353 
under s. 1002.43; a virtual program offered by a depart ment-1354 
approved private online provider that meets the provider 1355 
qualifications specified in s. 1002.45(2)(a); the Florida 1356 
Virtual School as a private paying student; or an approved 1357 
online course offered pursuant to s. 1003.499 or s. 1004.0961. 1358 
 f.  Fees for nationally standardized, norm -referenced 1359 
achievement tests, Advanced Placement Examinations, industry 1360 
certification examinations, assessments related to postsecondary 1361 
education, or other assessments. 1362 
 g.  Contracted services provided by a public school or 1363 
school district, including classes. A student who receives 1364 
contracted services under this sub -subparagraph is not 1365 
considered enrolled in a public school for eligibility purposes 1366 
as specified in subsection (11) but rather attending a public 1367 
school on a part-time basis as authorized under s. 1002.44. 1368 
 h.  Tuition and fees for part -time tutoring services or 1369 
fees for services provided by a choice navigator. Such services 1370 
must be provided by a person who holds a valid Florida 1371 
educator's certificate pursuant to s. 1012.56, a person who 1372 
holds an adjunct teaching certificate pursuant to s. 1012.57, a 1373 
person who has a bachelor's degree or a graduate degree in the 1374 
subject area in which instruction is given, a person who has 1375          
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demonstrated a mastery of subject area knowledge pursuant to s. 1376 
1012.56(5), or a person certified by a nationally or 1377 
internationally recognized research -based training program as 1378 
approved by the Department of Education. As used in this 1379 
paragraph, the term "part -time tutoring services" does not 1380 
qualify as regular school attendance as defined in s. 1381 
1003.01(16)(e). 1382 
 (e)  For students determined eligible pursuant to paragraph 1383 
(7)(b), must: 1384 
 1.  Establish a process for parents who are in compliance 1385 
with subparagraph (7) (b)1. to apply for a new scholarship. New 1386 
scholarship applications for the 2025 -2026 school year and 1387 
thereafter must provide for an application timeline beginning 1388 
February 1 of the prior school year and ending April 30 of the 1389 
prior school year. The process must require that parents confirm 1390 
that the scholarship is being accepted or declined by May 31. 1391 
 2.  Establish a process for parents who are in compliance 1392 
with paragraph (7)(b) to renew their students' scholarships. 1393 
Renewal scholarship applications for th e 2025-2026 school year 1394 
and thereafter must provide for a renewal timeline beginning 1395 
February 1 of the prior school year and ending April 30 of the 1396 
prior school year. The process must require that parents confirm 1397 
that the scholarship is being renewed or de clined by May 31. 1398 
 3.1. Maintain a signed agreement from the parent which 1399 
constitutes compliance with the attendance requirements under 1400          
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ss. 1003.01(16) and 1003.21(1). 1401 
 4.2. Receive eligible student test scores and, beginning 1402 
with the 2027-2028 school year, by August 15, annually report 1403 
test scores for students pursuant to paragraph (7)(b) to a state 1404 
university pursuant to paragraph (9)(f). 1405 
 5.3. Provide parents with information, guidance, and 1406 
support to create and annually update a student learning plan 1407 
for their student. The organization must maintain the plan and 1408 
allow parents to electronically submit, access, and revise the 1409 
plan continuously. 1410 
 6.4. Upon submission by the parent of an annual student 1411 
learning plan, fund a scholarship for a student dete rmined 1412 
eligible. 1413 
 (f)  Must give first priority to eligible renewal students 1414 
who received a scholarship from an eligible nonprofit 1415 
scholarship-funding organization or from the State of Florida 1416 
during the previous school year. The eligible nonprofit 1417 
scholarship-funding organization must fully apply and exhaust 1418 
all funds available under this section and s. 1002.40(11)(i) for 1419 
renewal scholarship awards before awarding any initial 1420 
scholarships. 1421 
 (g)  Must provide a new renewal or initial scholarship to 1422 
an eligible student on a first -come, first-served basis unless 1423 
the student is seeking priority eligibility qualifies for 1424 
priority pursuant to subsection (3) paragraph (f). 1425          
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 (h)  Each eligible nonprofit scholarship -funding 1426 
organization Must refer any student eligib le for a scholarship 1427 
pursuant to this section who did not receive a renewal or 1428 
initial scholarship based solely on the lack of available funds 1429 
under this section and s. 1002.40(11)(i) to another eligible 1430 
nonprofit scholarship -funding organization that may have funds 1431 
available. 1432 
 (i)  May not restrict or reserve scholarships for use at a 1433 
particular eligible private school or provide scholarships to a 1434 
child of an owner or operator as defined in subparagraph 1435 
(2)(k)1. 1436 
 (l)1.  May use eligible contributions recei ved pursuant to 1437 
this section and ss. 212.099, 212.1831, and 212.1832, and 1438 
1002.40 during the state fiscal year in which such contributions 1439 
are collected for administrative expenses if the organization 1440 
has operated as an eligible nonprofit scholarship -funding 1441 
organization for at least the preceding 3 fiscal years and did 1442 
not have any findings of material weakness or material 1443 
noncompliance in its most recent audit under paragraph (o) or is 1444 
in good standing in each state in which it administers a 1445 
scholarship program and the audited financial statements for the 1446 
preceding 3 fiscal years are free of material misstatements and 1447 
going concern issues. Administrative expenses from eligible 1448 
contributions may not exceed 3 percent of the total amount of 1449 
all scholarships funded by an eligible scholarship -funding 1450          
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organization under this chapter. Such administrative expenses 1451 
must be reasonable and necessary for the organization's 1452 
management and distribution of scholarships funded under this 1453 
chapter. Administrative expenses ma y include developing or 1454 
contracting with rideshare programs or facilitating carpool 1455 
strategies for recipients of a transportation scholarship under 1456 
s. 1002.394. No funds authorized under this subparagraph shall 1457 
be used for lobbying or political activity or expenses related 1458 
to lobbying or political activity. Up to one -third of the funds 1459 
authorized for administrative expenses under this subparagraph 1460 
may be used for expenses related to the recruitment of 1461 
contributions from taxpayers. An eligible nonprofit scho larship-1462 
funding organization may not charge an application fee. 1463 
 2.  Must expend for annual or partial -year scholarships 100 1464 
percent of any eligible contributions from the prior fiscal 1465 
year. 1466 
 3.2. Must expend award for annual or partial -year 1467 
scholarships an amount equal to or greater than 75 percent of 1468 
all estimated net eligible contributions, as defined in 1469 
subsection (2), and all funds carried forward from the prior 1470 
state fiscal year remaining after administrative expenses during 1471 
the state fiscal year in which such eligible contributions are 1472 
collected before funding any scholarships to students determined 1473 
eligible pursuant to s. 1002.394(3)(a) . No more than 25 percent 1474 
of such net eligible contributions may be carried forward to the 1475          
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following state fiscal year. All amounts carried forward, for 1476 
audit purposes, must be specifically identified for particular 1477 
students, by student name and the name of the school to which 1478 
the student is admitted, subject to the requirements of ss. 1479 
1002.22 and 1002.221 and 20 U.S.C. s. 1232g, and the applicable 1480 
rules and regulations issued pursuant thereto. Any amounts 1481 
carried forward shall be expended for annual or partial -year 1482 
scholarships in the following state fiscal year. No later than 1483 
September 30 of each year, ne t Eligible contributions remaining 1484 
on June 30 of each year that are in excess of the 25 percent 1485 
that may be carried forward shall be used to provide 1486 
scholarships to eligible students or transferred to other 1487 
eligible nonprofit scholarship -funding organizations to provide 1488 
scholarships for eligible students. All transferred funds must 1489 
be deposited by each eligible nonprofit scholarship -funding 1490 
organization receiving such funds into its scholarship account. 1491 
All transferred amounts received by any eligible nonpr ofit 1492 
scholarship-funding organization must be separately disclosed in 1493 
the annual financial audit required under paragraph (o). 1494 
 4.3. Must, before granting a scholarship for an academic 1495 
year, document each scholarship student's eligibility for that 1496 
academic year. A scholarship -funding organization may not grant 1497 
multiyear scholarships in one approval process. 1498 
 (p)  Must prepare and submit quarterly reports to the 1499 
Department of Education pursuant to paragraph (9)(i). In 1500          
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addition, an eligible nonprofit scholar ship-funding organization 1501 
must submit in a timely manner the verified list of eligible 1502 
scholarship students and any information requested by the 1503 
Department of Education relating to the scholarship program. 1504 
 (q)1.a.  Must participate in the joint developmen t of 1505 
agreed-upon procedures during the 2009 -2010 state fiscal year. 1506 
The agreed-upon procedures must uniformly apply to all private 1507 
schools and must determine, at a minimum, whether the private 1508 
school has been verified as eligible by the Department of 1509 
Education under s. 1002.421; has an adequate accounting system, 1510 
system of financial controls, and process for deposit and 1511 
classification of scholarship funds; and has properly expended 1512 
scholarship funds for education -related expenses. During the 1513 
development of the procedures, the participating scholarship -1514 
funding organizations shall specify guidelines governing the 1515 
materiality of exceptions that may be found during the 1516 
accountant's performance of the procedures. The procedures and 1517 
guidelines shall be provided to private schools and the 1518 
Commissioner of Education by March 15, 2011. 1519 
 b.  Must participate in a joint review of the agreed -upon 1520 
procedures and guidelines developed under sub -subparagraph a., 1521 
by February of each biennium, if the scholarship -funding 1522 
organization provided more than $250,000 in scholarship funds 1523 
under this chapter during the state fiscal year preceding the 1524 
biennial review. If the procedures and guidelines are revised, 1525          
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the revisions must be provided to private schools and the 1526 
Commissioner of Education by March 15 of the year in which the 1527 
revisions were completed. The revised agreed -upon procedures and 1528 
guidelines shall take effect the subsequent school year. 1529 
 c.  Must monitor the compliance of a participating private 1530 
school with s. 1002.421(1)(q) if the scholarship-funding 1531 
organization provided the majority of the scholarship funding to 1532 
the school. For each participating private school subject to s. 1533 
1002.421(1)(q), the appropriate scholarship -funding organization 1534 
shall annually notify the Commissi oner of Education by October 1535 
30 of: 1536 
 (I)  A private school's failure to submit a report required 1537 
under s. 1002.421(1)(q); or 1538 
 (II)  Any material exceptions set forth in the report 1539 
required under s. 1002.421(1)(q). 1540 
 2.  Must seek input from the accrediting associations that 1541 
are members of the Florida Association of Academic Nonpublic 1542 
Schools and the Department of Education when jointly developing 1543 
the agreed-upon procedures and guidelines under sub -subparagraph 1544 
1.a. and conducting a review of those procedures and guidelines 1545 
under sub-subparagraph 1.b. 1546 
 (t)1. Must develop a participate in the joint development 1547 
of agreed-upon purchasing handbook that includes policies 1548 
guidelines for authorized uses of scholarship funds under 1549 
paragraph (d) and s. 1002.394(4)(a) this chapter. The handbook 1550          
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must include, at a minimum, a routinely updated list of 1551 
prohibited items and services, and items or services that 1552 
require preauthorization or additional documentation. By August 1553 
1, 2024 December 31, 2023, and by each July 1 December 31 1554 
thereafter, the purchasing handbook guidelines must be provided 1555 
to the Commissioner of Education and published on the eligible 1556 
nonprofit scholarship -funding organization's website. Published 1557 
purchasing guidelines shall remain in effect until there i s 1558 
unanimous agreement to revise the guidelines, and the Any 1559 
revisions must be provided to the commissioner and published on 1560 
the organization's website within 30 days after such revisions. 1561 
 2.  The organization shall assist the Florida Center for 1562 
Students with Unique Abilities established under s. 1004.6495 1563 
with the development of purchasing guidelines, which must 1564 
include a routinely updated list of prohibited items and 1565 
services, and items or services for which preauthorization or 1566 
additional documentation is required, for authorized uses of 1567 
scholarship funds under s. 1002.394(4)(b) and publish the 1568 
guidelines on the organization's website. 1569 
 3.  If the organization fails to submit the purchasing 1570 
handbook required by subparagraph 1., the Department of 1571 
Education may assess a financial penalty, not to exceed $10,000, 1572 
as prescribed by State Board of Education rule. This 1573 
subparagraph expires July 1, 2026. 1574 
 (u)  May permit eligible students to use program funds for 1575          
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the purposes specified in paragraph (d) , as authorized in the 1576 
organization's purchasing handbook, by paying for the authorized 1577 
use directly, then submitting a reimbursement request to the 1578 
eligible nonprofit scholarship -funding organization. However, an 1579 
eligible nonprofit scholarship -funding organization may require 1580 
the use of an online platform for direct purchases of products 1581 
so long as such use does not limit a parent's choice of 1582 
curriculum or academic programs. If a parent purchases a product 1583 
identical to one offered by an organization's online platform 1584 
for a lower price, the organization shall reimburse the parent 1585 
the cost of the product. 1586 
 (w)  Shall commit scholarship funds on behalf of the 1587 
student for tuition and fees for which the parent is responsible 1588 
for payment at the participating private school before using 1589 
scholarship empowerment account funds for additional authorized 1590 
uses under paragraph (d). 1591 
 (y)  Must establish a process to collect input and feedback 1592 
from parents, private schools, and providers before implementing 1593 
substantial modifications or e nhancements to the reimbursement 1594 
process. 1595 
 1596 
Information and documentation provided to the Department of 1597 
Education and the Auditor General relating to the identity of a 1598 
taxpayer that provides an eligible contribution under this 1599 
section shall remain confidential at all times in accordance 1600          
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with s. 213.053. 1601 
 (7)  PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 1602 
PARTICIPATION.— 1603 
 (a)  A parent who applies for a scholarship whose student 1604 
will be enrolled full time in an eligible a private school must: 1605 
 1.  Select an eligible private school and apply for the 1606 
admission of his or her child. 1607 
 2.  Request the scholarship by the date established by the 1608 
organization in a manner that creates a written or electronic 1609 
record of the request and the date of receipt of the request. 1610 
 3.a.  Beginning with new applications for the 2025 -2026 1611 
school year and thereafter, notify the organization by a date 1612 
set by the organization that the scholarship is being accepted 1613 
or declined. 1614 
 b.  Beginning with renewal a pplications for the 2025 -2026 1615 
school year and thereafter, notify the organization by May 31 1616 
that the scholarship is being renewed or declined. 1617 
 4.2. Inform the applicable child's school district when 1618 
the parent withdraws his or her student from a public school 1619 
child to attend an eligible private school. 1620 
 5.3. Require his or her student participating in the 1621 
program to remain in attendance at the eligible private school 1622 
throughout the school year unless excused by the school for 1623 
illness or other good cause and comply with the private school's 1624 
published policies. 1625          
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 6.4. Meet with the eligible private school's principal or 1626 
the principal's designee to review the school's academic 1627 
programs and policies, specialized services, code of student 1628 
conduct, and attenda nce policies before enrollment in the 1629 
private school. 1630 
 7.5. Require his or her student participating in the 1631 
program to take the norm -referenced assessment offered by the 1632 
participating private school. The parent may also choose to have 1633 
the student particip ate in the statewide assessments pursuant to 1634 
s. 1008.22. If the parent requests that the student 1635 
participating in the scholarship program take statewide 1636 
assessments pursuant to s. 1008.22 and the participating private 1637 
school has not chosen to offer and adm inister the statewide 1638 
assessments, the parent is responsible for transporting the 1639 
student to the assessment site designated by the school 1640 
district. 1641 
 8.6. Approve each payment before the scholarship funds may 1642 
be deposited by funds transfer. The parent may not designate any 1643 
entity or individual associated with the participating private 1644 
school as the parent's attorney in fact to approve a funds 1645 
transfer. A participant who fails to comply with this paragraph 1646 
forfeits the scholarship. 1647 
 9.7. Authorize the nonprofit scholarship-funding 1648 
organization to access information needed for income eligibility 1649 
determination and verification held by other state or federal 1650          
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agencies, including the Department of Revenue, the Department of 1651 
Children and Families, the Department o f Education, the 1652 
Department of Commerce Economic Opportunity , and the Agency for 1653 
Health Care Administration , for students seeking priority 1654 
eligibility. 1655 
 10.8. Agree to have the organization commit scholarship 1656 
funds on behalf of his or her student for tuit ion and fees for 1657 
which the parent is responsible for payment at the participating 1658 
private school before using scholarship empowerment account 1659 
funds for additional authorized uses under paragraph (6)(d). A 1660 
parent is responsible for all eligible expenses in excess of the 1661 
amount of the scholarship. 1662 
 11.  Comply with the scholarship application and renewal 1663 
processes and requirements established by the organization. 1664 
 (b)  A parent whose student will not be enrolled full time 1665 
in a public or private school must: 1666 
 1.  Apply to an eligible nonprofit scholarship -funding 1667 
organization to participate in the program as a personalized 1668 
education student by a date set by the organization. The request 1669 
must be communicated directly to the organization in a manner 1670 
that creates a written or electronic record of the request and 1671 
the date of receipt of the request. Beginning with new and 1672 
renewal applications for the 2025 -2026 school year and 1673 
thereafter, notify the organization by May 31 that the 1674 
scholarship is being accepted, renewe d, or declined. 1675          
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 2.  Sign an agreement with the organization and annually 1676 
submit a sworn compliance statement to the organization to 1677 
satisfy or maintain program eligibility, including eligibility 1678 
to receive and spend program payments, by: 1679 
 a.  Affirming that the program funds are used only for 1680 
authorized purposes serving the student's educational needs, as 1681 
described in paragraph (6)(d), and that they will not receive a 1682 
payment, refund, or rebate of any funds provided under this 1683 
section. 1684 
 b.  Affirming that the parent is responsible for all 1685 
eligible expenses in excess of the amount of the scholarship and 1686 
for the education of his or her student. 1687 
 c.  Submitting a student learning plan to the organization 1688 
and revising the plan at least annually before program r enewal. 1689 
 d.  Requiring his or her student to take a nationally norm -1690 
referenced test identified by the Department of Education, or a 1691 
statewide assessment under s. 1008.22, and provide assessment 1692 
results to the organization before the student's program 1693 
renewal. 1694 
 e.  Complying with the scholarship application and renewal 1695 
processes and requirements established by the organization 1696 
Renewing participation in the program each year . A student whose 1697 
participation in the program is not renewed may continue to 1698 
spend scholarship funds that are in his or her account from 1699 
prior years unless the account must be closed pursuant to s. 1700          
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1002.394(5)(a)2. 1701 
 f.  Procuring the services necessary to educate the 1702 
student. When the student receives a scholarship, the district 1703 
school board is not obligated to provide the student with a free 1704 
appropriate public education. 1705 
 1706 
For purposes of this paragraph, full -time enrollment does not 1707 
include enrollment at a private school that addresses regular 1708 
and direct contact with teachers through the s tudent learning 1709 
plan in accordance with s. 1002.421(1)(i). 1710 
 (c)  A parent may not apply for multiple scholarships under 1711 
this section and s. 1002.394 for an individual student at the 1712 
same time. 1713 
 1714 
An eligible nonprofit scholarship -funding organization may not 1715 
further regulate, exercise control over, or require 1716 
documentation beyond the requirements of this subsection unless 1717 
the regulation, control, or documentation is necessary for 1718 
participation in the program. 1719 
 (8)  PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS. —An 1720 
eligible private school may be sectarian or nonsectarian and 1721 
must: 1722 
 (a)  Comply with all requirements for private schools 1723 
participating in state school choice scholarship programs 1724 
pursuant to s. 1002.421. 1725          
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 (b)  Provide to the organization all documentation required 1726 
for a student's participation, including confirmation of the 1727 
student's admission to the private school, the private school's 1728 
and student's fee schedules, and any other information r equired 1729 
by the organization to process scholarship payment pursuant to 1730 
paragraph (11)(c). Such information must be provided by the 1731 
deadlines established by the organization and in accordance with 1732 
the requirements of this section. A student is not eligible to 1733 
receive a quarterly scholarship payment if the private school 1734 
fails to meet the deadline. 1735 
 (c)(b)1.  Annually administer or make provision for 1736 
students participating in the scholarship program in grades 3 1737 
through 10 to take one of the nationally norm -referenced tests 1738 
identified by the department of Education or the statewide 1739 
assessments pursuant to s. 1008.22. Students with disabilities 1740 
for whom standardized testing is not appropriate are exempt from 1741 
this requirement. A participating private school must report a 1742 
student's scores to the parent. A participating private school 1743 
must annually report by August 15 the scores of all 1744 
participating students to a state university described in 1745 
paragraph (9)(f). 1746 
 2.  Administer the statewide assessments pursuant to s. 1747 
1008.22 if a participating private school chooses to offer the 1748 
statewide assessments. A participating private school may choose 1749 
to offer and administer the statewide assessments to all 1750          
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students who attend the participating private school in grades 3 1751 
through 10 and must submit a request in writing to the 1752 
Department of Education by March 1 of each year in order to 1753 
administer the statewide assessments in the subsequent school 1754 
year. 1755 
 1756 
If a participating private school fails to meet the requirements 1757 
of this subsection or s. 1002.421, the commissioner may 1758 
determine that the participating private school is ineligible to 1759 
participate in the scholarship program. 1760 
 (9)  DEPARTMENT OF EDUCATION OBLIGATIONS. —The Department of 1761 
Education shall: 1762 
 (d)  Notify eligible nonprof it scholarship-funding 1763 
organizations of the deadlines for submitting the verified list 1764 
of eligible scholarship students; cross-check the verified list 1765 
of participating scholarship students with the public school 1766 
enrollment lists to avoid duplication ; and, when the Florida 1767 
Education Finance Program is recalculated, adjust the amount of 1768 
state funds allocated to school districts through the Florida 1769 
Education Finance Program based upon the results of the cross -1770 
check. 1771 
 (e)  Maintain and annually publish a list of nationally 1772 
norm-referenced tests identified for purposes of satisfying the 1773 
testing requirement in subparagraph (8)(c)1. (8)(b)1. The tests 1774 
must meet industry standards of quality in accordance with State 1775          
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Board of Education rule. 1776 
 (f)  Issue a project grant award to a state university, to 1777 
which participating private schools and eligible nonprofit 1778 
scholarship-funding organizations must report the scores of 1779 
participating students on the nationally norm -referenced tests 1780 
or the statewide assessments admi nistered in grades 3 through 1781 
10. The project term is 2 years, and the amount of the project 1782 
is up to $250,000 per year. The project grant award must be 1783 
reissued in 2-year intervals in accordance with this paragraph. 1784 
 1.  The state university must annually report to the 1785 
Department of Education on the student performance of 1786 
participating students and, beginning with the 2027 -2028 school 1787 
year, on the performance of personalized education students: 1788 
 a.  On a statewide basis. The report shall also include, to 1789 
the extent possible, a comparison of scholarship students' 1790 
performance to the statewide student performance of public 1791 
school students with socioeconomic backgrounds similar to those 1792 
of students participating in the scholarship program. To 1793 
minimize costs and reduce time required for the state 1794 
university's analysis and evaluation, the Department of 1795 
Education shall coordinate with the state university to provide 1796 
data to the state university in order to conduct analyses of 1797 
matched students from public school asse ssment data and 1798 
calculate control group student performance using an agreed -upon 1799 
methodology with the state university; and 1800          
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 b.  On an individual school basis for students enrolled 1801 
full time in a private school. The annual report must include 1802 
student performance for each participating private school in 1803 
which enrolled students in the private school participated in a 1804 
scholarship program under this section or, s. 1002.394(12)(a), 1805 
or s. 1002.40 in the prior school year. The report shall be 1806 
according to each par ticipating private school, and for 1807 
participating students, in which there are at least 30 1808 
participating students who have scores for tests administered. 1809 
If the state university determines that the 30 -participating-1810 
student cell size may be reduced without d isclosing personally 1811 
identifiable information, as described in 34 C.F.R. s. 99.12, of 1812 
a participating student, the state university may reduce the 1813 
participating-student cell size, but the cell size must not be 1814 
reduced to less than 10 participating students . The department 1815 
shall provide each participating private school's prior school 1816 
year's student enrollment information to the state university no 1817 
later than June 15 of each year, or as requested by the state 1818 
university. 1819 
 2.  The sharing and reporting of stu dent performance data 1820 
under this paragraph must be in accordance with requirements of 1821 
ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, the Family 1822 
Educational Rights and Privacy Act, and the applicable rules and 1823 
regulations issued pursuant thereto, and shal l be for the sole 1824 
purpose of creating the annual report required by subparagraph 1825          
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1. All parties must preserve the confidentiality of such 1826 
information as required by law. The annual report must not 1827 
disaggregate data to a level that will identify individual 1828 
participating schools, except as required under sub -subparagraph 1829 
1.b., or disclose the academic level of individual students. 1830 
 3.  The annual report required by subparagraph 1. shall be 1831 
published by the Department of Education on its website. 1832 
 (i)  Require quarterly reports by an eligible nonprofit 1833 
scholarship-funding organization regarding the number of 1834 
students participating in the scholarship program;, the private 1835 
schools at which the students are enrolled ; the number of 1836 
scholarship applications received , the number of applications 1837 
processed within 30 days after receipt, and the number of 1838 
incomplete applications received; data related to reimbursement 1839 
submissions, including the average number of days for a 1840 
reimbursement to be reviewed and the average numb er of days for 1841 
a reimbursement to be approved; any parent input and feedback 1842 
collected regarding the program; , and any other information 1843 
deemed necessary by the Department of Education. 1844 
 (10)  SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS. — 1845 
 (b)  Upon the request of the Department of Education, a 1846 
school district shall coordinate with the department to provide 1847 
to a participating private school the statewide assessments 1848 
administered under s. 1008.22 and any related materials for 1849 
administering the assessments. A school district is responsible 1850          
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for implementing test administrations at a participating private 1851 
school, including the: 1852 
 1.  Provision of training for participating private school 1853 
staff on test security and assessment administration procedures; 1854 
 2.  Distribution of testing materials to a participating 1855 
private school; 1856 
 3.  Retrieval of testing materials from a participating 1857 
private school; 1858 
 4.  Provision of the required format for a participating 1859 
private school to submit information to the district for tes t 1860 
administration and enrollment purposes; and 1861 
 5.  Provision of any required assistance, monitoring, or 1862 
investigation at a participating private school. 1863 
 (11)  SCHOLARSHIP AMOUNT AND PAYMENT. — 1864 
 (c)  If a scholarship student is attending an eligible 1865 
private school full time, the initial payment shall be made 1866 
after the organization's verification of admission acceptance, 1867 
and subsequent payments shall be made upon verification of 1868 
continued enrollment and attendance at the eligible private 1869 
school. Payments shal l be made within 7 business days after 1870 
approval by the parent pursuant to paragraph (7)(a) and the 1871 
private school pursuant to paragraph (8)(b) An eligible 1872 
nonprofit scholarship -funding organization shall obtain 1873 
verification from the private school of a stu dent's continued 1874 
attendance at the school for each period covered by a 1875          
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scholarship payment. 1876 
 (f)  A scholarship awarded to an eligible student shall 1877 
remain in force until: 1878 
 1.  The organization determines that the student is not 1879 
eligible for program renewa l; 1880 
 2.  The Commissioner of Education suspends or revokes 1881 
program participation or use of funds; 1882 
 3.  The student's parent has forfeited participation in the 1883 
program for failure to comply with subsection (7); 1884 
 4.  The student who uses the scholarship for full -time 1885 
tuition and fees at an eligible private school pursuant to 1886 
paragraph (7)(a) enrolls full time in a public school. However, 1887 
if a student enters a Department of Juvenile Justice detention 1888 
center for a period of no more than 21 days, the student is not 1889 
considered to have returned to a public school on a full -time 1890 
basis for that purpose; or 1891 
 5.  The student graduates from high school or attains 21 1892 
years of age, whichever occurs first. 1893 
 (h)  A student's scholarship account must be closed and any 1894 
remaining funds shall revert to the state after: 1895 
 1.  Denial or revocation of program eligibility by the 1896 
commissioner for fraud or abuse, including, but not limited to, 1897 
the student or student's parent accepting any payment, refund, 1898 
or rebate, in any manner, from a provider of any services 1899 
received pursuant to paragraph (6)(d); or 1900          
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 2.  Two consecutive fiscal years in which an account has 1901 
been inactive; or 1902 
 3.  The student remains unenrolled in an eligible private 1903 
school for 30 days whi le receiving a scholarship that requires 1904 
full-time enrollment. 1905 
 (i)  Moneys received pursuant to this section do not 1906 
constitute taxable income to the qualified student or the parent 1907 
of the qualified student. 1908 
 (15)  NONPROFIT SCHOLARSHIP -FUNDING ORGANIZATIONS; 1909 
APPLICATION.—In order to participate in the scholarship program 1910 
created under this section, a charitable organization that seeks 1911 
to be a nonprofit scholarship -funding organization must submit 1912 
an application for initial approval or renewal to the Office of 1913 
Independent Education and Parental Choice. The office shall 1914 
provide at least two application periods in which Charitable 1915 
organizations may apply at any time to participate in the 1916 
program. 1917 
 (a)  An application for initial approval must include: 1918 
 1.  A copy of the organization's incorporation documents 1919 
and registration with the Division of Corporations of the 1920 
Department of State. 1921 
 2.  A copy of the organization's Internal Revenue Service 1922 
determination letter as a s. 501(c)(3) not -for-profit 1923 
organization. 1924 
 3.  A description of the organization's financial plan that 1925          
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demonstrates sufficient funds to operate throughout the school 1926 
year. 1927 
 4.  A description of the geographic region that the 1928 
organization intends to serve and an analysis of the demand and 1929 
unmet need for eligible students in that area. 1930 
 5.  The organization's organizational chart. 1931 
 6.  A description of the criteria and methodology that the 1932 
organization will use to evaluate scholarship eligibility. 1933 
 7.  A description of the application process, includ ing 1934 
deadlines and any associated fees. 1935 
 8.  A description of the deadlines for attendance 1936 
verification and scholarship payments. 1937 
 9.  A copy of the organization's policies on conflict of 1938 
interest and whistleblowers. 1939 
 10.  A copy of a surety bond or letter of credit to secure 1940 
the faithful performance of the obligations of the eligible 1941 
nonprofit scholarship -funding organization in accordance with 1942 
this section in an amount equal to 25 percent of the scholarship 1943 
funds anticipated for each school year or $100,00 0, whichever is 1944 
greater. The surety bond or letter of credit must specify that 1945 
any claim against the bond or letter of credit may be made only 1946 
by an eligible nonprofit scholarship -funding organization to 1947 
provide scholarships to and on behalf of students wh o would have 1948 
had scholarships funded if it were not for the diversion of 1949 
funds giving rise to the claim against the bond or letter of 1950          
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credit. 1951 
 (b)  In addition to the information required by 1952 
subparagraphs (a)1.-9., an application for renewal must include: 1953 
 1.  A surety bond or letter of credit to secure the 1954 
faithful performance of the obligations of the eligible 1955 
nonprofit scholarship -funding organization in accordance with 1956 
this section equal to the amount of undisbursed donations held 1957 
by the organization ba sed on the annual report submitted 1958 
pursuant to paragraph (6)(o). The amount of the surety bond or 1959 
letter of credit must be at least $100,000, but not more than 1960 
$25 million. The surety bond or letter of credit must specify 1961 
that any claim against the bond or letter of credit may be made 1962 
only by an eligible nonprofit scholarship -funding organization 1963 
to provide scholarships to and on behalf of students who would 1964 
have had scholarships funded if it were not for the diversion of 1965 
funds giving rise to the claim agai nst the bond or letter of 1966 
credit. 1967 
 2.  The organization's completed Internal Revenue Service 1968 
Form 990 submitted no later than November 30 of the year before 1969 
the school year that the organization intends to offer the 1970 
scholarships, notwithstanding the depart ment's application 1971 
deadline. 1972 
 3.  A copy of the statutorily required audit to the 1973 
Department of Education and Auditor General. 1974 
 4.  An annual report that includes: 1975          
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 a.  The number of students who completed applications, by 1976 
county and by grade. 1977 
 b.  The number of students who were approved for 1978 
scholarships, by county and by grade. 1979 
 c.  The number of students who received funding for 1980 
scholarships within each funding category, by county and by 1981 
grade. 1982 
 d.  The amount of funds received, the amount of funds 1983 
distributed in scholarships, and an accounting of remaining 1984 
funds and the obligation of those funds. 1985 
 e.  A detailed accounting of how the organization spent the 1986 
administrative funds allowable under paragraph (6)(l). 1987 
 f.  Documentation of compliance with t he requirements of 1988 
paragraph (6)(t). 1989 
 (c)  In consultation with the Department of Revenue and the 1990 
Chief Financial Officer, the Office of Independent Education and 1991 
Parental Choice shall review the application. The Department of 1992 
Education shall notify the or ganization in writing of any 1993 
deficiencies within 30 days after receipt of the application and 1994 
allow the organization 30 days to correct any deficiencies. 1995 
 (d)  Within 30 days after receipt of the finalized 1996 
application by the Office of Independent Education and Parental 1997 
Choice, the Commissioner of Education shall recommend approval 1998 
or disapproval of the application to the State Board of 1999 
Education. The State Board of Education shall consider the 2000          
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application and recommendation at the next scheduled meeting, 2001 
adhering to appropriate meeting notice requirements. If the 2002 
State Board of Education disapproves the organization's 2003 
application, it shall provide the organization with a written 2004 
explanation of that determination. The State Board of 2005 
Education's action is not subject to chapter 120. 2006 
 (e)  If the State Board of Education disapproves the 2007 
renewal of a nonprofit scholarship -funding organization, the 2008 
organization must notify the affected eligible students and 2009 
parents of the decision within 15 days after disapproval. An 2010 
eligible student affected by the disapproval of an 2011 
organization's participation remains eligible under this section 2012 
until the end of the school year in which the organization was 2013 
disapproved. The student must apply and be accepted by another 2014 
eligible nonprofit scholarship -funding organization for the 2015 
upcoming school year. The student shall be given priority in 2016 
accordance with paragraph (6)(g). 2017 
 (f)  All remaining funds held by a nonprofit scholarship -2018 
funding organization that is disapproved for particip ation must 2019 
be transferred to other eligible nonprofit scholarship -funding 2020 
organizations to provide scholarships for eligible students. All 2021 
transferred funds must be deposited by each eligible nonprofit 2022 
scholarship-funding organization receiving such funds into its 2023 
scholarship account. All transferred amounts received by any 2024 
eligible nonprofit scholarship -funding organization must be 2025          
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separately disclosed in the annual financial audit required 2026 
under subsection (6). 2027 
 (g)  A nonprofit scholarship -funding organization is a 2028 
renewing organization if it maintains continuous approval and 2029 
participation in the program. An organization that chooses not 2030 
to participate for 1 year or more or is disapproved to 2031 
participate for 1 year or more must submit an application for 2032 
initial approval in order to participate in the program again. 2033 
 (h)  The State Board of Education shall adopt rules 2034 
providing guidelines for receiving, reviewing, and approving 2035 
applications for new and renewing nonprofit scholarship -funding 2036 
organizations. The rules must include a process for compiling 2037 
input and recommendations from the Chief Financial Officer, the 2038 
Department of Revenue, and the Department of Education. The 2039 
rules must also require that the nonprofit scholarship -funding 2040 
organization make a brie f presentation to assist the State Board 2041 
of Education in its decision. 2042 
 (i)  A state university; or an independent college or 2043 
university which is eligible to participate in the William L. 2044 
Boyd, IV, Effective Access to Student Education Grant Program, 2045 
located and chartered in this state, is not for profit, and is 2046 
accredited by the Commission on Colleges of the Southern 2047 
Association of Colleges and Schools, is exempt from the initial 2048 
or renewal application process, but must file a registration 2049 
notice with the Department of Education to be an eligible 2050          
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nonprofit scholarship -funding organization. The State Board of 2051 
Education shall adopt rules that identify the procedure for 2052 
filing the registration notice with the department. The rules 2053 
must identify appropriate rep orting requirements for fiscal, 2054 
programmatic, and performance accountability purposes consistent 2055 
with this section, but shall not exceed the requirements for 2056 
eligible nonprofit scholarship -funding organizations for 2057 
charitable organizations. 2058 
 Section 5.  Section 1002.40, Florida Statutes, is amended 2059 
to read: 2060 
 1002.40  The Hope Scholarship Program. — 2061 
 (1)  PURPOSE.—The Hope Scholarship Program is established 2062 
to provide the parent of a public school student who was 2063 
subjected to an incident listed in subsectio n (3) an opportunity 2064 
to transfer the student to another public school or to request a 2065 
scholarship for the student to enroll in and attend an eligible 2066 
private school. 2067 
 (2)  DEFINITIONS.—As used in this section, the term: 2068 
 (a)  "Dealer" has the same meaning as provided in s. 2069 
212.06. 2070 
 (b)  "Department" means the Department of Education. 2071 
 (c)  "Designated agent" has the same meaning as provided in 2072 
s. 212.06(10). 2073 
 (d)  "Eligible contribution" or "contribution" means a 2074 
monetary contribution from a person purchasi ng a motor vehicle, 2075          
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subject to the restrictions provided in this section, to an 2076 
eligible nonprofit scholarship -funding organization. The person 2077 
making the contribution may not designate a specific student as 2078 
the beneficiary of the contribution. 2079 
 (e)  "Eligible nonprofit scholarship -funding organization" 2080 
or "organization" has the same meaning as provided in s. 2081 
1002.395(2). 2082 
 (f)  "Eligible private school" has the same meaning as 2083 
provided in s. 1002.395(2). 2084 
 (g)  "Motor vehicle" has the same meaning as provide d in s. 2085 
320.01(1)(a), but does not include a heavy truck, truck tractor, 2086 
trailer, or motorcycle. 2087 
 (a)(h) "Parent" means a resident of this state who is a 2088 
parent, as defined in s. 1000.21, and whose student reported an 2089 
incident in accordance with subsectio n (4)(6). 2090 
 (b)(i) "Program" means the Hope Scholarship Program. 2091 
 (c)(j) "School" means any educational program or activity 2092 
conducted by a public K -12 educational institution, any school -2093 
related or school-sponsored program or activity, and riding on a 2094 
school bus, as defined in s. 1006.25(1), including waiting at a 2095 
school bus stop. 2096 
 (k)  "Unweighted FTE funding amount" means the statewide 2097 
average total funds per unweighted full -time equivalent funding 2098 
amount that is incorporated by reference in the Gener al 2099 
Appropriations Act, or by a subsequent special appropriations 2100          
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act, for the applicable state fiscal year. 2101 
 (3)  PROGRAM ELIGIBILITY. —Beginning with the 2018 -2019 2102 
school year, contingent upon available funds, and on a first -2103 
come, first-served basis, A student enrolled in a Florida public 2104 
school in kindergarten through grade 12 is eligible for the 2105 
educational options described in subsection (4) a scholarship 2106 
under this program if the student reported an incident in 2107 
accordance with that subsection (6). For purposes of this 2108 
section, the term "incident" means battery; harassment; hazing; 2109 
bullying; kidnapping; physical attack; robbery; sexual offenses, 2110 
harassment, assault, or battery; threat or intimidation; or 2111 
fighting at school, as defined by the department in accordance 2112 
with s. 1006.09(6). 2113 
 (4)  PROGRAM PROHIBITIONS. —Payment of a scholarship to a 2114 
student enrolled in a private school may not be made if a 2115 
student is: 2116 
 (a)  Enrolled in a public school, including, but not 2117 
limited to, the Florida School for the Dea f and the Blind; the 2118 
College-Preparatory Boarding Academy; a developmental research 2119 
school authorized under s. 1002.32; or a charter school 2120 
authorized under s. 1002.33, s. 1002.331, or s. 1002.332; 2121 
 (b)  Enrolled in a school operating for the purpose of 2122 
providing educational services to youth in the Department of 2123 
Juvenile Justice commitment programs; 2124 
 (c)  Participating in a virtual school, correspondence 2125          
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school, or distance learning program that receives state funding 2126 
pursuant to the student's participation unless the participation 2127 
is limited to no more than two courses per school year; or 2128 
 (d)  Receiving any other educational scholarship pursuant 2129 
to this chapter. 2130 
 (5)  TERM OF HOPE SCHOLARSHIP. —For purposes of continui ty 2131 
of educational choice, a Hope scholarship shall remain in force 2132 
until the student returns to public school or graduates from 2133 
high school, whichever occurs first. A scholarship student who 2134 
enrolls in a public school or public school program is 2135 
considered to have returned to a public school for the purpose 2136 
of determining the end of the scholarship's term. 2137 
 (4)(6) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS. — 2138 
 (a) Upon receipt of a report of an incident, the school 2139 
principal, or his or her designee, sha ll provide a copy of the 2140 
report to the parent and investigate the incident to determine 2141 
if the incident must be reported as required by s. 1006.09(6). 2142 
Within 24 hours after receipt of the report, the principal or 2143 
his or her designee shall provide a copy of the report to the 2144 
parent of the alleged offender and to the superintendent. Upon 2145 
conclusion of the investigation or within 15 days after the 2146 
incident was reported, whichever occurs first, the school 2147 
district shall notify the parent of the program , and offer the 2148 
parent an opportunity to enroll his or her student in another 2149 
public school that has capacity , and notify the parent of their 2150          
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eligibility or to apply for request and receive a scholarship to 2151 
attend an eligible private school under ss. 1002.394 and 2152 
1002.395, subject to available funding . A parent who chooses to 2153 
enroll his or her student in a public school located outside the 2154 
district in which the student resides pursuant to s. 1002.31 2155 
shall be eligible for a scholarship to transport the student as 2156 
provided in paragraph (11)(b). 2157 
 (b)  For each student participating in the program in an 2158 
eligible private school who chooses to participate in the 2159 
statewide assessments under s. 1008.22 or the Florida Alternate 2160 
Assessment, the school district in which the stu dent resides 2161 
must notify the student and his or her parent about the 2162 
locations and times to take all statewide assessments. 2163 
 (7)  PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS. —An 2164 
eligible private school may be sectarian or nonsectarian and 2165 
shall: 2166 
 (a)  Comply with all requirements for private schools 2167 
participating in state school choice scholarship programs 2168 
pursuant to this section and s. 1002.421. 2169 
 (b)1.  Annually administer or make provision for students 2170 
participating in the program in grades 3 through 10 t o take one 2171 
of the nationally norm -referenced tests identified by the 2172 
department or the statewide assessments pursuant to s. 1008.22. 2173 
Students with disabilities for whom standardized testing is not 2174 
appropriate are exempt from this requirement. A participati ng 2175          
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private school shall report a student's scores to his or her 2176 
parent. 2177 
 2.  Administer the statewide assessments pursuant to s. 2178 
1008.22 if a private school chooses to offer the statewide 2179 
assessments. A participating private school may choose to offer 2180 
and administer the statewide assessments to all students who 2181 
attend the private school in grades 3 through 10 and must submit 2182 
a request in writing to the department by March 1 of each year 2183 
in order to administer the statewide assessments in the 2184 
subsequent school year. 2185 
 2186 
If a private school fails to meet the requirements of this 2187 
subsection or s. 1002.421, the commissioner may determine that 2188 
the private school is ineligible to participate in the program. 2189 
 (8)  DEPARTMENT OF EDUCATION OBLIGATIONS. —The department 2190 
shall: 2191 
 (a)  Cross-check the list of participating scholarship 2192 
students with the public school enrollment lists to avoid 2193 
duplication and, when the Florida Education Finance Program is 2194 
recalculated, adjust the amount of state funds allocated to 2195 
school districts through the Florida Education Finance Program 2196 
based upon the results of the cross -check. 2197 
 (b)  Maintain a list of nationally norm -referenced tests 2198 
identified for purposes of satisfying the testing requirement in 2199 
paragraph (9)(f). The tests must meet ind ustry standards of 2200          
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quality in accordance with State Board of Education rule. 2201 
 (c)  Require quarterly reports by an eligible nonprofit 2202 
scholarship-funding organization regarding the number of 2203 
students participating in the program, the private schools in 2204 
which the students are enrolled, and other information deemed 2205 
necessary by the department. 2206 
 (d)  Contract with an independent entity to provide an 2207 
annual evaluation of the program by: 2208 
 1.  Reviewing the school bullying prevention education 2209 
program, climate, and code of student conduct of each public 2210 
school from which 10 or more students transferred to another 2211 
public school or private school using the Hope scholarship to 2212 
determine areas in the school or school district procedures 2213 
involving reporting, investigat ing, and communicating a parent's 2214 
and student's rights that are in need of improvement. At a 2215 
minimum, the review must include: 2216 
 a.  An assessment of the investigation time and quality of 2217 
the response of the school and the school district. 2218 
 b.  An assessment of the effectiveness of communication 2219 
procedures with the students involved in an incident, the 2220 
students' parents, and the school and school district personnel. 2221 
 c.  An analysis of school incident and discipline data. 2222 
 d.  The challenges and obstacles re lating to implementing 2223 
recommendations from the review. 2224 
 2.  Reviewing the school bullying prevention education 2225          
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program, climate, and code of student conduct of each public 2226 
school to which a student transferred if the student was from a 2227 
school identified in subparagraph 1. in order to identify best 2228 
practices and make recommendations to a public school at which 2229 
the incidents occurred. 2230 
 3.  Reviewing the performance of participating students 2231 
enrolled in a private school in which at least 51 percent of the 2232 
total enrolled students in the prior school year participated in 2233 
the program and in which there are at least 10 participating 2234 
students who have scores for tests administered. 2235 
 4.  Surveying the parents of participating students to 2236 
determine academic, safety, and school climate satisfaction and 2237 
to identify any challenges to or obstacles in addressing the 2238 
incident or relating to the use of the scholarship. 2239 
 (9)  PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 2240 
PARTICIPATION.—A parent who applies for a Hope schola rship is 2241 
exercising his or her parental option to place his or her 2242 
student in an eligible private school. 2243 
 (a)  The parent must select an eligible private school and 2244 
apply for the admission of his or her student. 2245 
 (b)  The parent must inform the student's school district 2246 
when the parent withdraws his or her student to attend an 2247 
eligible private school. 2248 
 (c)  Any student participating in the program must remain 2249 
in attendance throughout the school year unless excused by the 2250          
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school for illness or other good cause. 2251 
 (d)  Each parent and each student has an obligation to the 2252 
private school to comply with such school's published policies. 2253 
 (e)  Upon reasonable notice to the department and the 2254 
school district, the parent may remove the student from the 2255 
private school and place the student in a public school in 2256 
accordance with this section. 2257 
 (f)  The parent must ensure that the student participating 2258 
in the program takes the norm -referenced assessment offered by 2259 
the private school. The parent may also choose to have the 2260 
student participate in the statewide assessments pursuant to s. 2261 
1008.22. If the parent requests that the student take the 2262 
statewide assessments pursuant to s. 1008.22 and the privat e 2263 
school has not chosen to offer and administer the statewide 2264 
assessments, the parent is responsible for transporting the 2265 
student to the assessment site designated by the school 2266 
district. 2267 
 (g)  Upon receipt of a scholarship warrant, the parent to 2268 
whom the warrant is made must restrictively endorse the warrant 2269 
to the private school for deposit into the account of such 2270 
school. If payment is made by funds transfer in accordance with 2271 
paragraph (11)(d), the parent must approve each payment before 2272 
the scholarship funds may be deposited. The parent may not 2273 
designate any entity or individual associated with the 2274 
participating private school as the parent's attorney in fact to 2275          
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endorse a scholarship warrant or approve a funds transfer. A 2276 
parent who fails to comply with this paragraph forfeits the 2277 
scholarship. 2278 
 (10)  OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP -FUNDING 2279 
ORGANIZATIONS.—An eligible nonprofit scholarship -funding 2280 
organization may establish scholarships for eligible students 2281 
by: 2282 
 (a)  Receiving applications a nd determining student 2283 
eligibility in accordance with the requirements of this section. 2284 
 (b)  Notifying parents of their receipt of a scholarship on 2285 
a first-come, first-served basis, based upon available funds. 2286 
 (c)  Establishing a date by which the parent of a 2287 
participating student must confirm continuing participation in 2288 
the program. 2289 
 (d)  Awarding scholarship funds to eligible students, 2290 
giving priority to renewing students from the previous year. 2291 
 (e)  Preparing and submitting quarterly reports to the 2292 
department pursuant to paragraph (8)(c). In addition, an 2293 
eligible nonprofit scholarship -funding organization must submit 2294 
in a timely manner any information requested by the department 2295 
relating to the program. 2296 
 (f)  Notifying the department of any violation o f this 2297 
section. 2298 
 (11)  FUNDING AND PAYMENT. — 2299 
 (a)  For students initially eligible in the 2019 -2020 2300          
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school year or thereafter, the calculated amount for a student 2301 
to attend an eligible private school shall be calculated in 2302 
accordance with s. 1002.394(12)(a ). 2303 
 (b)  The maximum amount awarded to a student enrolled in a 2304 
public school located outside of the district in which the 2305 
student resides shall be $750. 2306 
 (c)  When a student enters the program, the eligible 2307 
nonprofit scholarship -funding organization must r eceive all 2308 
documentation required for the student's participation, 2309 
including a copy of the report of the incident received pursuant 2310 
to subsection (6) and the private school's and student's fee 2311 
schedules. The initial payment shall be made after verification 2312 
of admission acceptance, and subsequent payments shall be made 2313 
upon verification of continued enrollment and attendance at the 2314 
private school. 2315 
 (d)  Payment of the scholarship by the eligible nonprofit 2316 
scholarship-funding organization may be by individual warrant 2317 
made payable to the student's parent or by funds transfer, 2318 
including, but not limited to, debit cards, electronic payment 2319 
cards, or any other means of payment that the department deems 2320 
to be commercially viable or cost -effective. If payment is mad e 2321 
by warrant, the warrant must be delivered by the eligible 2322 
nonprofit scholarship -funding organization to the private school 2323 
of the parent's choice, and the parent shall restrictively 2324 
endorse the warrant to the private school. If payments are made 2325          
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by funds transfer, the parent must approve each payment before 2326 
the scholarship funds may be deposited. The parent may not 2327 
designate any entity or individual associated with the 2328 
participating private school as the parent's attorney in fact to 2329 
endorse a scholarship warrant or approve a funds transfer. 2330 
 (e)  An eligible nonprofit scholarship -funding organization 2331 
shall obtain verification from the private school of a student's 2332 
continued attendance at the school for each period covered by a 2333 
scholarship payment. 2334 
 (f)  Payment of the scholarship shall be made by the 2335 
eligible nonprofit scholarship -funding organization no less 2336 
frequently than on a quarterly basis. 2337 
 (g)  An eligible nonprofit scholarship -funding 2338 
organization, subject to the limitations of s. 1002.395(6)(l)1., 2339 
may use eligible contributions received during the state fiscal 2340 
year in which such contributions are collected for 2341 
administrative expenses. 2342 
 (h)  Moneys received pursuant to this section do not 2343 
constitute taxable income to the qualified student or his or her 2344 
parent. 2345 
 (i)  Notwithstanding s. 1002.395(6)(l)2., no more than 5 2346 
percent of net eligible contributions may be carried forward to 2347 
the following state fiscal year by an eligible scholarship -2348 
funding organization. For audit purposes, all amounts carried 2349 
forward must be specifically identified for individual students 2350          
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by student name and by the name of the school to which the 2351 
student is admitted, subject to the requirements of ss. 1002.21 2352 
and 1002.22 and 20 U.S.C. s. 1232g, and the applicable rules and 2353 
regulations issued pursuant to such requirements. Any amounts 2354 
carried forward shall be expended for annual scholarships or 2355 
partial-year scholarships in the following state fiscal year. 2356 
Net eligible contributions remaining on June 30 of each year 2357 
which are in excess of the 5 percent that may be carried forward 2358 
shall be transferred to other eligible nonprofit scholarship -2359 
funding organizations participating in the Hope Scholarship 2360 
Program to provide scholarships for eligible students. All 2361 
transferred funds must be deposited by each eligible nonprofit 2362 
scholarship-funding organization receiving such funds into the 2363 
scholarship account of eligible students. All transferred 2364 
amounts received by an eligible nonprofit scholarship -funding 2365 
organization must be separately disc losed in the annual 2366 
financial audit requirement under s. 1002.395(6)(o). If no other 2367 
eligible nonprofit scholarship -funding organization participates 2368 
in the Hope Scholarship Program, net eligible contributions in 2369 
excess of the 5 percent may be used to fund scholarships for 2370 
students eligible under s. 1002.395 only after fully exhausting 2371 
all contributions made in support of scholarships under that 2372 
section in accordance with the priority established in s. 2373 
1002.395(6)(f) before awarding any initial scholarships . 2374 
 (12)  OBLIGATIONS OF THE AUDITOR GENERAL. — 2375          
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 (a)  The Auditor General shall conduct an annual 2376 
operational audit of accounts and records of each organization 2377 
that participates in the program. As part of this audit, the 2378 
Auditor General shall verify, at a m inimum, the total number of 2379 
students served and transmit that information to the department. 2380 
The Auditor General shall provide the commissioner with a copy 2381 
of each annual operational audit performed pursuant to this 2382 
paragraph within 10 days after the audit is finalized. 2383 
 (b)  The Auditor General shall notify the department of any 2384 
organization that fails to comply with a request for 2385 
information. 2386 
 (13)  SCHOLARSHIP-FUNDING TAX CREDITS. — 2387 
 (a)  A tax credit is available under s. 212.1832(1) for use 2388 
by a person that makes an eligible contribution. Eligible 2389 
contributions shall be used to fund scholarships under this 2390 
section and may be used to fund scholarships under s. 1002.395. 2391 
Each eligible contribution is limited to a single payment of 2392 
$105 per motor vehicle pu rchased at the time of purchase of a 2393 
motor vehicle or a single payment of $105 per motor vehicle 2394 
purchased at the time of registration of a motor vehicle that 2395 
was not purchased from a dealer, except that a contribution may 2396 
not exceed the state tax imposed under chapter 212 that would 2397 
otherwise be collected from the purchaser by a dealer, 2398 
designated agent, or private tag agent. Payments of 2399 
contributions shall be made to a dealer at the time of purchase 2400          
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of a motor vehicle or to a designated agent or private t ag agent 2401 
at the time of registration of a motor vehicle that was not 2402 
purchased from a dealer. An eligible contribution shall be 2403 
accompanied by a contribution election form provided by the 2404 
Department of Revenue. The form shall include, at a minimum, the 2405 
following brief description of the Hope Scholarship Program and 2406 
the Florida Tax Credit Scholarship Program: "THE HOPE 2407 
SCHOLARSHIP PROGRAM PROVIDES A PUBLIC SCHOOL STUDENT WHO WAS 2408 
SUBJECTED TO AN INCIDENT OF VIOLENCE OR BULLYING AT SCHOOL THE 2409 
OPPORTUNITY TO APPLY FOR A SCHOLARSHIP TO ATTEND AN ELIGIBLE 2410 
PRIVATE SCHOOL RATHER THAN REMAIN IN AN UNSAFE SCHOOL 2411 
ENVIRONMENT. THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM PROVIDES 2412 
A LOW-INCOME STUDENT THE OPPORTUNITY TO APPLY FOR A SCHOLARSHIP 2413 
TO ATTEND AN ELIGIBLE PRIVATE SCHOOL." The form shall also 2414 
include, at a minimum, a section allowing the consumer to 2415 
designate, from all participating scholarship -funding 2416 
organizations, which organization will receive his or her 2417 
donation. For purposes of this subsection, the term "pur chase" 2418 
does not include the lease or rental of a motor vehicle. 2419 
 (b)  A dealer, designated agent, or private tag agent 2420 
shall: 2421 
 1.  Provide the purchaser the contribution election form, 2422 
as provided by the Department of Revenue, at the time of 2423 
purchase of a motor vehicle or at the time of registration of a 2424 
motor vehicle that was not purchased from a dealer. 2425          
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 2.  Collect eligible contributions. 2426 
 3.  Using a form provided by the Department of Revenue, 2427 
which shall include the dealer's or agent's federal employer 2428 
identification number, remit to an organization no later than 2429 
the date the return filed pursuant to s. 212.11 is due the total 2430 
amount of contributions made to that organization and collected 2431 
during the preceding reporting period. Using the same form, the 2432 
dealer or agent shall also report this information to the 2433 
Department of Revenue no later than the date the return filed 2434 
pursuant to s. 212.11 is due. 2435 
 4.  Report to the Department of Revenue on ea ch return 2436 
filed pursuant to s. 212.11 the total amount of credits granted 2437 
under s. 212.1832 for the preceding reporting period. 2438 
 (c)  An organization shall report to the Department of 2439 
Revenue, on or before the 20th day of each month, the total 2440 
amount of contributions received pursuant to paragraph (b) in 2441 
the preceding calendar month on a form provided by the 2442 
Department of Revenue. Such report shall include: 2443 
 1.  The federal employer identification number of each 2444 
designated agent, private tag agent, or deale r who remitted 2445 
contributions to the organization during that reporting period. 2446 
 2.  The amount of contributions received from each 2447 
designated agent, private tag agent, or dealer during that 2448 
reporting period. 2449 
 (d)  A person who, with the intent to unlawfull y deprive or 2450          
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defraud the program of its moneys or the use or benefit thereof, 2451 
fails to remit a contribution collected under this section is 2452 
guilty of theft, punishable as follows: 2453 
 1.  If the total amount stolen is less than $300, the 2454 
offense is a misdemea nor of the second degree, punishable as 2455 
provided in s. 775.082 or s. 775.083. Upon a second conviction, 2456 
the offender is guilty of a misdemeanor of the first degree, 2457 
punishable as provided in s. 775.082 or s. 775.083. Upon a third 2458 
or subsequent conviction, the offender is guilty of a felony of 2459 
the third degree, punishable as provided in s. 775.082, s. 2460 
775.083, or s. 775.084. 2461 
 2.  If the total amount stolen is $300 or more, but less 2462 
than $20,000, the offense is a felony of the third degree, 2463 
punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 2464 
 3.  If the total amount stolen is $20,000 or more, but less 2465 
than $100,000, the offense is a felony of the second degree, 2466 
punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 2467 
 4.  If the total amou nt stolen is $100,000 or more, the 2468 
offense is a felony of the first degree, punishable as provided 2469 
in s. 775.082, s. 775.083, or s. 775.084. 2470 
 (e)  A person convicted of an offense under paragraph (d) 2471 
shall be ordered by the sentencing judge to make restitu tion to 2472 
the organization in the amount that was stolen from the program. 2473 
 (f)  Upon a finding that a dealer failed to remit a 2474 
contribution under subparagraph (b)3. for which the dealer 2475          
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claimed a credit pursuant to s. 212.1832(2), the Department of 2476 
Revenue shall notify the affected organizations of the dealer's 2477 
name, address, federal employer identification number, and 2478 
information related to differences between credits taken by the 2479 
dealer pursuant to s. 212.1832(2) and amounts remitted to the 2480 
eligible nonprofit scholarship-funding organization under 2481 
subparagraph (b)3. 2482 
 (g)  Any dealer, designated agent, private tag agent, or 2483 
organization that fails to timely submit reports to the 2484 
Department of Revenue as required in paragraphs (b) and (c) is 2485 
subject to a penalty of $1,000 for every month, or part thereof, 2486 
the report is not provided, up to a maximum amount of $10,000. 2487 
Such penalty shall be collected by the Department of Revenue and 2488 
shall be transferred into the General Revenue Fund. Such penalty 2489 
must be settled or compromised if it is determined by the 2490 
Department of Revenue that the noncompliance is due to 2491 
reasonable cause and not due to willful negligence, willful 2492 
neglect, or fraud. 2493 
 (14)  LIABILITY.—The state is not liable for the award of 2494 
or any use of awarde d funds under this section. 2495 
 (15)  SCOPE OF AUTHORITY. —This section does not expand the 2496 
regulatory authority of this state, its officers, or any school 2497 
district to impose additional regulation on participating 2498 
private schools beyond those reasonably necessary to enforce 2499 
requirements expressly set forth in this section. 2500          
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 (5)(16) RULES.—The State Board of Education shall adopt 2501 
rules to administer this section , except the Department of 2502 
Revenue shall adopt rules to administer subsection (13) . 2503 
 Section 6.  Paragraph (i) of subsection (1) of section 2504 
1002.421, Florida Statutes, is amended to read: 2505 
 1002.421  State school choice scholarship program 2506 
accountability and oversight. — 2507 
 (1)  PRIVATE SCHOOL ELIGIBILITY AND OB LIGATIONS.—A private 2508 
school participating in an educational scholarship program 2509 
established pursuant to this chapter must be a private school as 2510 
defined in s. 1002.01 in this state, be registered, and be in 2511 
compliance with all requirements of this section in addition to 2512 
private school requirements outlined in s. 1002.42, specific 2513 
requirements identified within respective scholarship program 2514 
laws, and other provisions of Florida law that apply to private 2515 
schools, and must: 2516 
 (i)  Maintain a physical location in the state at which 2517 
each student has regular and direct contact with teachers. 2518 
Regular and direct contact with teachers may be satisfied for 2519 
students enrolled in a personalized education program if 2520 
students have regular and direct contact with teachers a t the 2521 
physical location at least two school days per week and the 2522 
student learning plan addresses the remaining instructional 2523 
time. 2524 
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The department shall suspend the payment of funds to a private 2526 
school that knowingly fails to comply with this subsection, and 2527 
shall prohibit the school from enrolling new scholarship 2528 
students, for 1 fiscal year and until the school complies. If a 2529 
private school fails to meet the requirements of this subsection 2530 
or has consecutive years of material exceptions listed in the 2531 
report required under paragraph (q), the commissioner may 2532 
determine that the private school is ineligible to participate 2533 
in a scholarship program. 2534 
 Section 7.  Paragraph (a) of subsection (2) of section 2535 
1002.45, Florida Statutes, is amended to read: 2536 
 1002.45 Virtual instruction programs. — 2537 
 (2)  PROVIDER QUALIFICATIONS. — 2538 
 (a)  The department shall annually publish on its website a 2539 
list of providers approved by the State Board of Education to 2540 
offer virtual instruction programs. To be approved, a virtual 2541 
instruction program provider must document that it: 2542 
 1.  Is nonsectarian in its programs, admission policies, 2543 
employment practices, and operations; 2544 
 1.2. Complies with the antidiscrimination provisions of s. 2545 
1000.05; 2546 
 2.3. Locates an administrative office or o ffices in this 2547 
state, requires its administrative staff to be state residents, 2548 
requires all instructional staff to be Florida -certified 2549 
teachers under chapter 1012 and conducts background screenings 2550          
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for all employees or contracted personnel, as required by s. 2551 
1012.32, using state and national criminal history records; 2552 
 3.4. Electronically provides to parents and students 2553 
specific information that includes, but is not limited to, the 2554 
following teacher-parent and teacher-student contact information 2555 
for each course: 2556 
 a.  How to contact the instructor via phone, e -mail, or 2557 
online messaging tools. 2558 
 b.  How to contact technical support via phone, e -mail, or 2559 
online messaging tools. 2560 
 c.  How to contact the administration office via phone, e -2561 
mail, or online messagin g tools. 2562 
 d.  Any requirement for regular contact with the instructor 2563 
for the course and clear expectations for meeting the 2564 
requirement. 2565 
 e.  The requirement that the instructor in each course 2566 
must, at a minimum, conduct one contact with the parent and the 2567 
student each month; 2568 
 4.5. Possesses prior, successful experience offering 2569 
virtual instruction courses to elementary, middle, or high 2570 
school students as demonstrated by quantified student learning 2571 
gains in each subject area and grade level provided for 2572 
consideration as an instructional program option. However, for a 2573 
virtual instruction program provider without sufficient prior, 2574 
successful experience offering online courses, the State Board 2575          
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of Education may conditionally approve the virtual instruction 2576 
program provider to offer courses measured pursuant to 2577 
subparagraph (7)(a)2. Conditional approval shall be valid for 1 2578 
school year only and, based on the virtual instruction program 2579 
provider's experience in offering the courses, the State Board 2580 
of Education may grant approval to offer a virtual instruction 2581 
program; 2582 
 5.6. Is accredited by a regional accrediting association 2583 
as defined by State Board of Education rule; 2584 
 6.7. Ensures instructional and curricular quality through 2585 
a detailed curriculum and student p erformance accountability 2586 
plan that addresses every subject and grade level it intends to 2587 
provide through contract with the school district, including: 2588 
 a.  Courses and programs that meet the standards of the 2589 
International Association for K -12 Online Learning and the 2590 
Southern Regional Education Board. 2591 
 b.  Instructional content and services that align with, and 2592 
measure student attainment of, student proficiency in the state 2593 
academic standards. 2594 
 c.  Mechanisms that determine and ensure that a student has 2595 
satisfied requirements for grade level promotion and high school 2596 
graduation with a standard diploma, as appropriate; 2597 
 7.8. Publishes, in accordance with disclosure requirements 2598 
adopted in rule by the State Board of Education, as part of its 2599 
application as an approved virtual instruction program provider 2600          
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and in all contracts negotiated pursuant to this section: 2601 
 a.  Information and data about the curriculum of each full -2602 
time and part-time virtual instruction program. 2603 
 b.  School policies and procedures. 2604 
 c.  Certification status and physical location of all 2605 
administrative and instructional personnel. 2606 
 d.  Hours and times of availability of instructional 2607 
personnel. 2608 
 e.  Student-teacher ratios. 2609 
 f.  Student completion and promotion rates. 2610 
 g.  Student, educator, and school performance 2611 
accountability outcomes; 2612 
 8.9. If the approved virtual instruction program provider 2613 
is a Florida College System institution, employs instructors who 2614 
meet the certification requirements for instructional staff 2615 
under chapter 1012; and 2616 
 9.10. Performs an annual financial audit of its accounts 2617 
and records conducted by an independent auditor who is a 2618 
certified public accountant licensed under chapter 473. The 2619 
independent auditor shall conduct the audit in accordance with 2620 
rules adopted by the Auditor General and in compliance with 2621 
generally accepted auditing standards, and include a report on 2622 
financial statements presented in accordance with generally 2623 
accepted accounting principles. The audit report shall be 2624 
accompanied by a written statem ent from the approved virtual 2625          
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instruction program provider in response to any deficiencies 2626 
identified within the audit report and shall be submitted by the 2627 
approved virtual instruction program provider to the State Board 2628 
of Education and the Auditor Genera l no later than 9 months 2629 
after the end of the preceding fiscal year. 2630 
 Section 8.  Paragraph (c) of subsection (1) of section 2631 
1003.4156, Florida Statutes, is amended to read: 2632 
 1003.4156  General requirements for middle grades 2633 
promotion.— 2634 
 (1)  In order for a student to be promoted to high school 2635 
from a school that includes middle grades 6, 7, and 8, the 2636 
student must successfully complete the following courses: 2637 
 (c)  Three middle grades or higher courses in social 2638 
studies. One of these courses must be at le ast a one-semester 2639 
civics education course that includes the roles and 2640 
responsibilities of federal, state, and local governments; the 2641 
structures and functions of the legislative, executive, and 2642 
judicial branches of government; and the meaning and 2643 
significance of historic documents, such as the Articles of 2644 
Confederation, the Declaration of Independence, and the 2645 
Constitution of the United States. All instructional materials 2646 
for the civics education course must be reviewed and approved by 2647 
the Commissioner of E ducation, in consultation with 2648 
organizations that may include, but are not limited to, the 2649 
Florida Joint Center for Citizenship, the Bill of Rights 2650          
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Institute, Hillsdale College, the Gilder Lehrman Institute of 2651 
American History, iCivics, and the Constitutio nal Sources 2652 
Project, and with educators, school administrators, 2653 
postsecondary education representatives, elected officials, 2654 
business and industry leaders, parents, and the public. Any 2655 
errors and inaccuracies the commissioner identifies in state -2656 
adopted materials must be corrected pursuant to s. 1006.35. 2657 
After consulting with such entities and individuals, the 2658 
commissioner shall review the current state -approved civics 2659 
education course instructional materials and the test 2660 
specifications for the statewide, st andardized EOC assessment in 2661 
civics education and shall make recommendations for improvements 2662 
to the materials and test specifications by December 31, 2019. 2663 
By December 31, 2020, the department shall complete a review of 2664 
the statewide civics education cour se standards. Each student's 2665 
performance on the statewide, standardized EOC assessment in 2666 
civics education required under s. 1008.22 constitutes 30 2667 
percent of the student's final course grade. A middle grades 2668 
student who transfers into the state's public s chool system from 2669 
out of country, out of state, a private school, a personalized 2670 
education program, or a home education program after the 2671 
beginning of the second term of grade 8 is not required to meet 2672 
the civics education requirement for promotion from th e middle 2673 
grades if the student's transcript documents passage of three 2674 
courses in social studies or two year -long courses in social 2675          
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studies that include coverage of civics education. 2676 
 Section 9.  Subsection (6) of section 1003.4282, Florida 2677 
Statutes, is amended to read: 2678 
 1003.4282  Requirements for a standard high school 2679 
diploma.— 2680 
 (6)  UNIFORM TRANSFER OF HIGH SCHOOL CREDITS. —Beginning 2681 
with the 2012-2013 school year, if a student transfers to a 2682 
Florida public high school from out of country, out of state , a 2683 
private school, a personalized education program, or a home 2684 
education program and the student's transcript shows a credit in 2685 
Algebra I, the student must pass the statewide, standardized 2686 
Algebra I EOC assessment in order to earn a standard high school 2687 
diploma unless the student earned a comparative score, passed a 2688 
statewide assessment in Algebra I administered by the 2689 
transferring entity, or passed the statewide mathematics 2690 
assessment the transferring entity uses to satisfy the 2691 
requirements of the Element ary and Secondary Education Act, as 2692 
amended by the Every Student Succeeds Act (ESSA), 20 U.S.C. ss. 2693 
6301 et seq. If a student's transcript shows a credit in high 2694 
school reading or English Language Arts II or III, in order to 2695 
earn a standard high school dip loma, the student must take and 2696 
pass the statewide, standardized grade 10 ELA assessment, or 2697 
earn a concordant score. If a transfer student's transcript 2698 
shows a final course grade and course credit in Algebra I, 2699 
Geometry, Biology I, or United States Histor y, the transferring 2700          
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course final grade and credit shall be honored without the 2701 
student taking the requisite statewide, standardized EOC 2702 
assessment and without the assessment results constituting 30 2703 
percent of the student's final course grade. 2704 
 Section 10.  Paragraph (l) of subsection (4) of section 2705 
1003.485, Florida Statutes, is amended to read: 2706 
 1003.485  The New Worlds Reading Initiative. — 2707 
 (4)  ADMINISTRATOR RESPONSIBILITIES. —The administrator 2708 
shall: 2709 
 (l)  Expend eligible contributions receiv ed only for the 2710 
purchase and delivery of books and to implement the requirements 2711 
of this section, as well as for administrative expenses not to 2712 
exceed 2 percent of total eligible contributions. 2713 
Notwithstanding s. 1002.395(6)(l)3. s. 1002.395(6)(l)2., the 2714 
administrator may carry forward up to 25 percent of eligible 2715 
contributions made before January 1 of each state fiscal year 2716 
and 100 percent of eligible contributions made on or after 2717 
January 1 of each state fiscal year to the following state 2718 
fiscal year for purposes authorized by this subsection. Any 2719 
eligible contributions in excess of the allowable carry forward 2720 
not used to provide additional books throughout the year to 2721 
eligible students shall revert to the state treasury. 2722 
 Section 11.  Effective upon thi s act becoming a law, 2723 
paragraph (e) is added to subsection (5) of section 1004.6495, 2724 
Florida Statutes, to read: 2725          
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 1004.6495  Florida Postsecondary Comprehensive Transition 2726 
Program and Florida Center for Students with Unique Abilities. — 2727 
 (5)  CENTER RESPONSI BILITIES.—The Florida Center for 2728 
Students with Unique Abilities is established within the 2729 
University of Central Florida. At a minimum, the center shall: 2730 
 (e)  By July 1, 2024, develop the purchasing guidelines for 2731 
authorized uses of scholarship funds for t he Family Empowerment 2732 
Scholarship Program under s. 1002.394(4)(b) and by each July 1 2733 
thereafter, revise such guidelines. The center must consult with 2734 
parents of a student with a disability participating in the 2735 
scholarship program in the development and rev ision of the 2736 
guidelines and must provide the guidelines to each eligible 2737 
nonprofit scholarship -funding organization that awards 2738 
scholarships to a student eligible for the scholarship program 2739 
under s. 1002.394(3)(b) for publishing on each organization's 2740 
website. 2741 
 Section 12.  Except as otherwise expressly provided in this 2742 
act and except for this section, which shall take effect upon 2743 
this act becoming a law, this act shall take effect July 1, 2744 
2024. 2745