Florida Senate - 2024 SB 820 By Senator Grall 29-00375A-24 2024820__ 1 A bill to be entitled 2 An act relating to child care and early learning 3 providers; amending s. 170.201, F.S.; providing an 4 exemption for public and private preschools from 5 specified special assessments levied by a 6 municipality; defining the term preschool; creating 7 s. 211.0254, F.S.; authorizing the use of credits 8 against certain taxes beginning on a specified date; 9 providing a limitation on such credits; providing 10 construction; providing applicability; creating s. 11 212.1835, F.S.; authorizing the use of credits against 12 certain taxes beginning on a specified date; 13 authorizing certain expenses and payments to count 14 toward the tax due; providing construction; providing 15 applicability; requiring electronic filing of returns 16 and payment of taxes; amending s. 220.19, F.S.; 17 authorizing the use of credits against certain taxes 18 beginning on a specified date; revising obsolete 19 provisions; authorizing certain taxpayers to use the 20 credit in a specified manner; providing applicability; 21 creating s. 402.261, F.S.; defining terms; authorizing 22 certain taxpayers to receive tax credits for certain 23 actions; providing requirements for such credits; 24 specifying the maximum tax credit that may be granted; 25 authorizing tax credits be carried forward; requiring 26 repayment of tax credits under certain conditions and 27 using a specified formula; requiring certain taxpayers 28 to file specified returns and reports; requiring 29 certain funds be redistributed; requiring taxpayers to 30 submit applications beginning on a specified date to 31 receive tax credits; requiring the application to 32 include certain information; requiring the Department 33 of Revenue to approve tax credits in a specified 34 manner; prohibiting the transfer of a tax credit; 35 providing an exception; requiring the department to 36 approve certain transfers; requiring a specified 37 approval before the transfer of certain credits; 38 authorizing credits to be rescinded during a specified 39 time period; requiring specified approval before 40 certain credits may be rescinded; requiring rescinded 41 credits to be made available for use in a specified 42 manner; requiring the department to provide specified 43 letters in a certain time period with certain 44 information; authorizing the department to adopt 45 rules; amending s. 402.305, F.S.; revising licensing 46 standards for all licensed child care facilities and 47 minimum standards and training requirements for child 48 care personnel; requiring the Department of Children 49 and Families to conduct specified screenings of child 50 care personnel within a specified timeframe and issue 51 provisional approval of such personnel under certain 52 conditions; providing an exception; deleting 53 provisions relating to drop-in child care; deleting 54 provisions relating to educating parents and children 55 about specified topics; deleting provisions relating 56 to specialized child care facilities for the care of 57 mildly ill children; amending s. 402.306, F.S.; 58 requiring a county commission to annually affirm 59 certain decisions; amending s. 402.3115, F.S.; 60 expanding the types of providers to be considered when 61 developing and implementing a plan to eliminate 62 duplicative and unnecessary inspections; revising 63 requirements for an abbreviated inspection plan for 64 certain child care facilities; requiring the 65 department to adopt rules; amending s. 402.316, F.S.; 66 providing that certain child care facilities are 67 exempt from specified requirements; creating s. 68 561.1214, F.S.; authorizing the use of credits against 69 certain taxes beginning on a specified date; providing 70 a limitation on such credits; providing applicability; 71 providing construction; amending s. 624.5107, F.S.; 72 authorizing the use of credits against certain taxes 73 beginning on a specified date; providing a limitation; 74 providing construction; providing applicability; 75 amending s. 624.509, F.S.; revising the order in which 76 certain credits and deductions may be taken to 77 incorporate changes made by this act; amending s. 78 627.70161, F.S.; defining the term large family child 79 care home; providing that specified insurance 80 provisions apply to large family child care homes; 81 amending s. 1002.59, F.S.; conforming cross 82 references; authorizing the Department of Revenue to 83 adopt emergency rules; providing for expiration; 84 providing effective dates. 85 86 Be It Enacted by the Legislature of the State of Florida: 87 88 Section 1.Subsection (2) of section 170.201, Florida 89 Statutes, is amended to read: 90 170.201Special assessments. 91 (2)Property owned or occupied by a religious institution 92 and used as a place of worship or education; by a public or 93 private preschool, elementary school, middle school, or high 94 school; or by a governmentally financed, insured, or subsidized 95 housing facility that is used primarily for persons who are 96 elderly or disabled shall be exempt from any special assessment 97 levied by a municipality to fund any service if the municipality 98 so desires. As used in this subsection, the term religious 99 institution means any church, synagogue, or other established 100 physical place for worship at which nonprofit religious services 101 and activities are regularly conducted and carried on and the 102 term governmentally financed, insured, or subsidized housing 103 facility means a facility that is financed by a mortgage loan 104 made or insured by the United States Department of Housing and 105 Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 106 232, or s. 236 of the National Housing Act and is owned or 107 operated by an entity that qualifies as an exempt charitable 108 organization under s. 501(c)(3) of the Internal Revenue Code. As 109 used in this subsection, the term preschool means any child 110 care facility licensed under s. 402.305 which serves children 111 under 5 years of age. 112 Section 2.Section 211.0254, Florida Statutes, is created 113 to read: 114 211.0254Child care tax credits.Beginning January 1, 2025, 115 there is allowed a credit pursuant to s. 402.261 against any tax 116 imposed by the state due under s. 211.02 or s. 211.025. However, 117 the combined credit allowed under this section and ss. 211.0251, 118 211.0252, and 211.0253 may not exceed 50 percent of the tax due 119 on the return on which the credit is taken. If the combined 120 credit allowed under the foregoing sections exceeds 50 percent 121 of the tax due on the return, the credit must first be taken 122 under s. 211.0251, then under s. 211.0253, then under s. 123 211.0252. Any remaining liability must be taken under this 124 section but may not exceed 50 percent of the tax due. For 125 purposes of the distributions of tax revenue under s. 211.06, 126 the department shall disregard any tax credits allowed under 127 this section to ensure that any reduction in tax revenue 128 received which is attributable to the tax credits results only 129 in a reduction in distributions to the General Revenue Fund. The 130 provisions of s. 402.261 apply to the credit authorized by this 131 section. 132 Section 3.Section 212.1835, Florida Statutes, is created 133 to read: 134 212.1835Child care tax credits.Beginning January 1, 2025, 135 there is allowed a credit pursuant to s. 402.261 against any tax 136 imposed by the state and due under this chapter from a direct 137 pay permitholder as a result of the direct pay permit held 138 pursuant to s. 212.183. For purposes of the dealers credit 139 granted for keeping prescribed records, filing timely tax 140 returns, and properly accounting and remitting taxes under s. 141 212.12, the amount of tax due used to calculate the credit must 142 include any expenses or payments from a direct pay permitholder 143 which give rise to a credit under s. 402.261. For purposes of 144 the distributions of tax revenue under s. 212.20, the department 145 shall disregard any tax credits allowed under this section to 146 ensure that any reduction in tax revenue received which is 147 attributable to the tax credits results only in a reduction in 148 distributions to the General Revenue Fund. The provisions of s. 149 402.261 apply to the credit authorized by this section. A dealer 150 who claims a tax credit under this section must file his or her 151 tax returns and pay his or her taxes by electronic means under 152 s. 213.755. 153 Section 4.Section 220.19, Florida Statutes, is amended to 154 read: 155 220.19Child care tax credits. 156 (1)For taxable years beginning on or after January 1, 157 2025, there is allowed a credit pursuant to s. 402.261 against 158 any tax due for a taxable year under this chapter after the 159 application of any other allowable credits by the taxpayer. The 160 credit must be earned pursuant to s. 402.261 on or before the 161 date the taxpayer is required to file a return pursuant to s. 162 220.222. If the credit granted under this section is not fully 163 used in any one year because of insufficient tax liability on 164 the part of the corporation, the unused amount may be carried 165 forward for a period not to exceed 5 years. The carryover credit 166 may be used in a subsequent year when the tax imposed by this 167 chapter for that year exceeds the credit for which the 168 corporation is eligible in that year under this section after 169 applying the other credits and unused carryovers in the order 170 provided by s. 220.02(8). 171 (2)A taxpayer that files a consolidated return in this 172 state as a member of an affiliated group under s. 220.131(1) may 173 be allowed the credit on a consolidated return basis; however, 174 the total credit taken by the affiliated group is subject to the 175 limitation established under s. 402.261(2)(d). If a corporation 176 receives a credit for child care facility startup costs, and the 177 facility fails to operate for at least 5 years, a pro rata share 178 of the credit must be repaid, in accordance with the formula: 179 A = C x (1 - (N/60)) 180 Where: 181 (a)A is the amount in dollars of the required repayment. 182 (b)C is the total credits taken by the corporation for 183 child care facility startup costs. 184 (c)N is the number of months the facility was in 185 operation. 186 187 This repayment requirement is inapplicable if the corporation 188 goes out of business or can demonstrate to the department that 189 its employees no longer want to have a child care facility. 190 (3)The provisions of s. 402.261 apply to the credit 191 authorized by this section. 192 (4)If a taxpayer applies and is approved for a credit 193 under s. 402.261 after timely requesting an extension to file 194 under s. 220.222(2): 195 (a)The credit does not reduce the amount of tax due for 196 purposes of the departments determination as to whether the 197 taxpayer was in compliance with the requirement to pay tentative 198 taxes under ss. 220.222 and 220.32. 199 (b)The taxpayers noncompliance with the requirement to 200 pay tentative taxes shall result in the revocation and 201 rescindment of any such credit. 202 (c)The taxpayer shall be assessed for any taxes, 203 penalties, or interest due from the taxpayers noncompliance 204 with the requirement to pay tentative taxes. 205 (5)For purposes of calculating the underpayment of 206 estimated corporate income taxes under s. 220.34, the final 207 amount due is the amount after credits earned under s. 220.19 208 are deducted. For purposes of determining if a penalty or 209 interest under s. 220.34(2)(d)1. will be imposed for 210 underpayment of estimated corporate income tax, a taxpayer may, 211 after earning a credit under s. 220.19, reduce any estimated 212 payment in that taxable year by the amount of the credit. 213 Section 5.Section 402.261, Florida Statutes, is created to 214 read: 215 402.261Child care tax credits. 216 (1)For purposes of this section, the term: 217 (a)Department means the Department of Revenue. 218 (b)Division means the Division of Alcoholic Beverages 219 and Tobacco of the Department of Business and Professional 220 Regulation. 221 (c)Eligible child means the child or grandchild of an 222 employee of a taxpayer, if such employee is the child or 223 grandchilds caregiver as defined in s. 39.01. 224 (d)Eligible child care facility means a child care 225 facility that: 226 1.Is licensed under s. 402.305; or 227 2.Is exempt from licensure under s. 402.316. 228 (e)Employee includes full-time employees and part-time 229 employees who work an average of at least 20 hours per week. 230 (f)Maximum annual tax credit amount means, for any state 231 fiscal year, the sum of the amount of tax credits approved under 232 this section, including tax credits to be taken under s. 233 211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107, 234 which are approved for taxpayers whose taxable years begin on or 235 after January 1 of the calendar year preceding the start of the 236 applicable state fiscal year. 237 (g)Tax due means any tax required under chapter 211, 238 chapter 220, chapter 561, or chapter 624, or due under chapter 239 212 from a direct pay permitholder as a result of a direct pay 240 permit held pursuant to s. 212.183. 241 (2)(a)A taxpayer who operates an eligible child care 242 facility for the taxpayers employees is allowed a credit of 50 243 percent of the startup costs of such facility against any tax 244 due for the taxable year such facility begins operation as an 245 eligible child care facility. The maximum credit amount a 246 taxpayer may be granted in a taxable year under this paragraph 247 is based on the average number of employees employed by the 248 taxpayer during such year. For an employer that employed: 249 1.One to nineteen employees, the maximum credit is $1 250 million. 251 2.Twenty to two hundred fifty employees, the maximum 252 credit is $500,000. 253 3.More than 250 employees, the maximum credit is $250,000. 254 (b)A taxpayer who operates an eligible child care facility 255 for the taxpayers employees is allowed a credit of $300 per 256 month for each eligible child enrolled in such facility against 257 any tax due for the taxable year. The maximum credit amount a 258 taxpayer may be granted in a taxable year under this paragraph 259 is based on the average number of employees employed by the 260 taxpayer during such year. For an employer that employed: 261 1.One to nineteen employees, the maximum credit is 262 $50,000. 263 2.Twenty to two hundred fifty employees, the maximum 264 credit is $500,000. 265 3.More than 250 employees, the maximum credit is $1 266 million. 267 (c)A taxpayer who makes payments to an eligible child care 268 facility in the name and for the benefit of an employee employed 269 by the taxpayer whose eligible child attends such facility is 270 allowed a credit of 100 percent of the amount of such payments 271 against any tax due for the taxable year up to a maximum credit 272 of $3,600 per child per taxable year. The taxpayer may make 273 payments directly to the eligible child care facility or 274 contract with an early learning coalition to process payments. 275 The maximum credit amount a taxpayer may be granted in a taxable 276 year under this paragraph is based on the average number of 277 employees employed by the taxpayer during such year. For an 278 employer that employed: 279 1.One to nineteen employees, the maximum credit is 280 $50,000. 281 2.Twenty to two hundred fifty employees, the maximum 282 credit is $500,000. 283 3.More than 250 employees, the maximum credit is $1 284 million. 285 (d)A taxpayer may qualify for a tax credit under more than 286 one paragraph of this subsection; however, the total credit 287 taken by such taxpayers in a single taxable year may not exceed 288 the sum total of the maximum credit they are granted under each 289 applicable paragraph. 290 (e)Beginning in fiscal year 2024-2025, the maximum annual 291 tax credit amount is $5 million in each state fiscal year. 292 (3)(a)If the credit granted under this section is not 293 fully used within the specified state fiscal year for credits 294 under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxes 295 due for the specified taxable year for credits under s. 220.19 296 or s. 624.5107, because of insufficient tax liability on the 297 part of the taxpayer, the unused amount may be carried forward 298 for a period not to exceed 5 years. For purposes of s. 220.19, a 299 credit carried forward may be used in a subsequent year after 300 applying the other credits and unused carryovers in the order 301 provided by s. 220.02(8). 302 (b)1.If a taxpayer receives a credit for startup costs 303 pursuant to paragraph (2)(a), and the eligible child care 304 facility fails to operate for at least 5 years, a pro rata share 305 of the credit must be repaid, in accordance with the formula: 306 A = C x (1 - (N/60)) 307 Where: 308 a.A is the amount, in dollars, of the required 309 repayment. 310 b.C is the total credits taken by the taxpayer for 311 eligible child care facility startup costs against a tax due 312 under this section. 313 c.N is the number of months the eligible child care 314 facility was in operation. 315 2.A taxpayer who is required to repay a pro rata share of 316 the credit under this paragraph shall file an amended return 317 with the department, or such other report as the department 318 prescribes by rule, and pay such amount within 60 days after the 319 last day of operation of the eligible child care facility. The 320 department shall distribute such funds in accordance with the 321 applicable statutory provision for the tax against which such 322 credit was taken by that taxpayer. 323 (4)(a)A taxpayer may claim a credit only for the creation 324 or operation of, or payments to, an eligible child care 325 facility. 326 (b)The services of an eligible child care facility for 327 which a taxpayer claims a credit under paragraph (2)(b) must be 328 available to all employees employed by the taxpayer, or must be 329 allocated on a first-come, first-served basis, and must be used 330 by at least one eligible child. 331 (c)Two or more taxpayers may jointly establish and operate 332 an eligible child care facility according to the provisions of 333 this section. If two or more taxpayers choose to jointly 334 establish and operate an eligible child care facility, or cause 335 a not-for-profit taxpayer to establish and operate an eligible 336 child care facility, the taxpayers must file a joint 337 application, or the not-for-profit taxpayer may file an 338 application, pursuant to subsection (5) setting forth the 339 taxpayers proposal. The participating taxpayers may proportion 340 the available credits in any manner they choose. In the event 341 the child care facility does not operate for 5 years, the 342 repayment required under paragraph (3)(b) must be allocated 343 among, and apply to, the participating taxpayers in the 344 proportion that such taxpayers received the credit under this 345 section. 346 (d)Child care payments for which a taxpayer claims a 347 credit under paragraph (2)(c) may not exceed the amount charged 348 by the eligible child care facility for other children of like 349 age and ability of persons not employed by the taxpayer. 350 (5)Beginning October 1, 2024, a taxpayer may submit an 351 application to the department for the purposes of determining 352 qualification for a credit under this section to be applied to a 353 taxable year beginning on or after January 1, 2025. The 354 department must approve the application for the credit before 355 the taxpayer is authorized to claim the credit on a return. 356 (a)The application must include: 357 1.a.For a credit under paragraph (2)(a), a proposal for 358 establishing an eligible child care facility for use by its 359 employees, the number of eligible children expected to be 360 enrolled, and the expected date operations will begin. A credit 361 may not be claimed on a return until operations have begun. 362 b.For a credit under paragraph (2)(b), the total number of 363 eligible children for whom child care will be provided at the 364 eligible child care facility and the total number of months the 365 facility is expected to operate during the taxable year in which 366 the credit will be earned. 367 c.For a credit under paragraph (2)(c), the total number of 368 eligible children for whom child care payments will be paid and 369 the estimated total annual amount of such payments during the 370 taxable year in which the credit will be earned. 371 2.The taxable year in which the credit is expected to be 372 earned. A taxpayer may apply for a credit to be used for a prior 373 taxable year at any time before the date on which the taxpayer 374 is required to file a return for that year pursuant to s. 375 220.222. 376 3.For a credit under paragraph (2)(a) or paragraph (2)(b), 377 a statement signed by a person authorized to sign on behalf of 378 the taxpayer that the facility meets the definition of eligible 379 child care facility and otherwise qualifies for the credit under 380 this section. Such statement must be attached to the 381 application. 382 (b)The department shall approve tax credits on a first 383 come, first-served basis, and must obtain the divisions 384 approval before approving a tax credit under s. 561.1214. Within 385 10 days after approving or denying an application, the 386 Department of Revenue shall provide a copy of its approval or 387 denial letter to the taxpayer. 388 (6)(a)A taxpayer may not convey, transfer, or assign an 389 approved tax credit or a carryforward tax credit to another 390 entity unless all of the assets of the taxpayer are conveyed, 391 assigned, or transferred in the same transaction. However, a tax 392 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 393 or s. 624.5107 may be conveyed, transferred, or assigned between 394 members of an affiliated group of taxpayers if the type of tax 395 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 396 or s. 624.5107 remains the same. A taxpayer shall notify the 397 department of its intent to convey, transfer, or assign a tax 398 credit to another member within an affiliated group of 399 corporations as defined in s. 220.03(1)(b). The amount conveyed, 400 transferred, or assigned is available to another member of the 401 affiliated group of corporations upon approval by the 402 department. The department shall obtain the divisions approval 403 before approving a conveyance, transfer, or assignment of a tax 404 credit under s. 561.1214. 405 (b)Within any state fiscal year, a taxpayer may rescind 406 all or part of a tax credit approved under subsection (5). The 407 amount rescinded shall become available for that state fiscal 408 year to another taxpayer approved by the department under this 409 section. The department must obtain the divisions approval 410 before accepting the rescindment of a tax credit under s. 411 561.1214. Any amount rescinded under this paragraph must become 412 available to a taxpayer on a first-come, first-served basis 413 based on tax credit applications received after the date the 414 rescindment is accepted by the department. 415 (c)Within 10 days after approving or denying the 416 conveyance, transfer, or assignment of a tax credit under 417 paragraph (a), or the rescindment of a tax credit under 418 paragraph (b), the department shall provide a copy of its 419 approval or denial letter to the taxpayer requesting the 420 conveyance, transfer, assignment, or rescindment. 421 (7)(a)The department may adopt rules to administer this 422 section, including rules for the approval or disapproval of 423 proposals submitted by taxpayers and rules to provide for 424 cooperative arrangements between for-profit and not-for-profit 425 taxpayers. 426 (b)The departments decision to approve or disapprove a 427 proposal must be in writing, and, if the proposal is approved, 428 the decision must state the maximum credit authorized for the 429 taxpayer. 430 (c)In addition to its existing audit and investigation 431 authority, the department may perform any additional financial 432 and technical audits and investigations, including examining the 433 accounts, books, or records of the tax credit applicant, which 434 are necessary to verify the costs included in a credit 435 application and to ensure compliance with this section. 436 (d)It is grounds for forfeiture of previously claimed and 437 received tax credits if the department determines that a 438 taxpayer received tax credits pursuant to this section to which 439 the taxpayer was not entitled. 440 Section 6.Paragraphs (a) and (c) of subsection (1), 441 paragraphs (a), (e), and (f) of subsection (2), paragraph (c) of 442 subsection (7), and subsections (9), (13), and (17) of section 443 402.305, Florida Statutes, are amended to read: 444 402.305Licensing standards; child care facilities. 445 (1)LICENSING STANDARDS.The department shall establish 446 licensing standards that each licensed child care facility must 447 meet regardless of the origin or source of the fees used to 448 operate the facility or the type of children served by the 449 facility. 450 (a)The standards shall be designed to address the 451 following areas: 452 1.the health and nutrition, sanitation, safety, 453 developmental needs, and sanitary adequate physical conditions 454 surroundings for all children served by in child care 455 facilities. 456 2.The health and nutrition of all children in child care. 457 3.The child development needs of all children in child 458 care. 459 (c)The minimum standards for child care facilities shall 460 be adopted in the rules of the department and shall address the 461 areas delineated in this section. 462 1.The department, in adopting rules to establish minimum 463 standards for child care facilities, shall recognize that 464 different age groups of children may require different 465 standards. 466 2.The department may adopt different minimum standards for 467 facilities that serve children in different age groups, 468 including school-age children. 469 3.The department may create up to two classification 470 levels for violations of licensing standards that directly 471 relate to health and safety. No other classification levels may 472 be created. Violations of standards not directly related to 473 health and safety may only be addressed through technical 474 assistance. 475 4.The department shall also adopt by rule a definition for 476 child care which distinguishes between child care programs that 477 require child care licensure and after-school programs that do 478 not require licensure. Notwithstanding any other provision of 479 law to the contrary, minimum child care licensing standards 480 shall be developed to provide for reasonable, affordable, and 481 safe before-school and after-school care. After-school programs 482 that otherwise meet the criteria for exclusion from licensure 483 may provide snacks and meals through the federal Afterschool 484 Meal Program (AMP) administered by the Department of Health in 485 accordance with federal regulations and standards. The 486 Department of Health shall consider meals to be provided through 487 the AMP only if the program is actively participating in the 488 AMP, is in good standing with the department, and the meals meet 489 AMP requirements. Standards, at a minimum, shall allow for a 490 credentialed director to supervise multiple before-school and 491 after-school sites. 492 (2)PERSONNEL.Minimum standards for child care personnel 493 shall include minimum requirements as to: 494 (a)Good moral character based upon screening as defined in 495 s. 402.302(15). This screening shall be conducted as provided in 496 chapter 435, using the level 2 standards for screening provided 497 set forth in that chapter, and include employment history 498 checks, a search of criminal history records, sexual predator 499 and sexual offender registries, and child abuse and neglect 500 registry of any state in which the current or prospective child 501 care personnel resided during the preceding 5 years. The 502 department shall complete the screening and provide the results 503 to the child care facility within 5 business days. If the 504 department is unable to complete the screening within 5 business 505 days, the department shall issue the current or prospective 506 child care personnel a 45-day provisional-hire status while all 507 required information is being requested and the department is 508 awaiting results unless the department has reason to believe a 509 disqualifying factor may exist. During the 45-day period, the 510 current or prospective child care personnel must be under the 511 direct supervision of a screened and trained staff member when 512 in contact with children. 513 (e)Minimum training requirements for child care personnel. 514 1.Such minimum standards for training shall ensure that 515 all child care personnel take an approved 40-clock-hour 516 introductory course in child care, which course covers at least 517 the following topic areas: 518 a.State and local rules and regulations which govern child 519 care. 520 b.Health, safety, and nutrition. 521 c.Identifying and reporting child abuse and neglect. 522 d.Child development, including typical and atypical 523 language, cognitive, motor, social, and self-help skills 524 development. 525 e.Observation of developmental behaviors, including using 526 a checklist or other similar observation tools and techniques to 527 determine the childs developmental age level. 528 f.Specialized areas, including computer technology for 529 professional and classroom use and early literacy and language 530 development of children from birth to 5 years of age, as 531 determined by the department, for owner-operators and child care 532 personnel of a child care facility. 533 g.Developmental disabilities, including autism spectrum 534 disorder and Down syndrome, and early identification, use of 535 available state and local resources, classroom integration, and 536 positive behavioral supports for children with developmental 537 disabilities. 538 h.Online training coursework, provided at no cost by the 539 department, to meet minimum training standards for child care 540 personnel. 541 542 Within 90 days after employment, child care personnel shall 543 begin training to meet the training requirements. Child care 544 personnel shall successfully complete such training within 1 545 year after the date on which the training began, as evidenced by 546 passage of an in-person or online a competency examination. 547 Successful completion of the 40-clock-hour introductory course 548 shall articulate into community college credit in early 549 childhood education, pursuant to ss. 1007.24 and 1007.25. 550 Exemption from all or a portion of the required training shall 551 be granted to child care personnel based upon educational 552 credentials or passage of competency examinations. Child care 553 personnel possessing a 2-year degree or higher that includes 6 554 college credit hours in early childhood development or child 555 growth and development, or a child development associate 556 credential or an equivalent state-approved child development 557 associate credential, or a child development associate waiver 558 certificate shall be automatically exempted from the training 559 requirements in sub-subparagraphs b., d., and e. 560 2.The introductory course in child care shall stress, to 561 the extent possible, an interdisciplinary approach to the study 562 of children. 563 2.3.The introductory course shall cover recognition and 564 prevention of shaken baby syndrome; prevention of sudden infant 565 death syndrome; recognition and care of infants and toddlers 566 with developmental disabilities, including autism spectrum 567 disorder and Down syndrome; and early childhood brain 568 development within the topic areas identified in this paragraph. 569 3.4.On an annual basis in order to further their child 570 care skills and, if appropriate, administrative skills, child 571 care personnel who have fulfilled the requirements for the child 572 care training shall be required to take an additional 1 573 continuing education unit of approved inservice training, or 10 574 clock hours of equivalent training, as determined by the 575 department. 576 4.5.Child care personnel shall be required to complete 0.5 577 continuing education unit of approved training or 5 clock hours 578 of equivalent training, as determined by the department, in 579 early literacy and language development of children from birth 580 to 5 years of age one time. The year that this training is 581 completed, it shall fulfill the 0.5 continuing education unit or 582 5 clock hours of the annual training required in subparagraph 3. 583 4. 584 5.6.Procedures for ensuring the training of qualified 585 child care professionals to provide training of child care 586 personnel, including onsite training, shall be included in the 587 minimum standards. It is recommended that the state community 588 child care coordination agencies (central agencies) be 589 contracted by the department to coordinate such training when 590 possible. Other district educational resources, such as 591 community colleges and career programs, can be designated in 592 such areas where central agencies may not exist or are 593 determined not to have the capability to meet the coordination 594 requirements set forth by the department. 595 6.7.Training requirements do shall not apply to certain 596 occasional or part-time support staff, including, but not 597 limited to, swimming instructors, piano teachers, dance 598 instructors, and gymnastics instructors. 599 7.8.The child care operator shall be required to take 600 basic training in serving children with disabilities within 5 601 years after employment, either as a part of the introductory 602 training or the annual 8 hours of inservice training. 603 (f)Periodic health examinations for child care facility 604 drivers. 605 (7)SANITATION AND SAFETY. 606 (c)Some type of communications system, such as a pocket 607 pager or beeper, shall be provided to a parent whose child is in 608 drop-in child care to ensure the immediate return of the parent 609 to the child, if necessary. 610 (9)ADMISSIONS AND RECORDKEEPING. 611 (a)Minimum standards shall include requirements for 612 preadmission and periodic health examinations, requirements for 613 immunizations, and requirements for maintaining emergency 614 information and health records on all children. 615 (b)During the months of August and September of each year, 616 each child care facility shall provide parents of children 617 enrolled in the facility detailed information regarding the 618 causes, symptoms, and transmission of the influenza virus in an 619 effort to educate those parents regarding the importance of 620 immunizing their children against influenza as recommended by 621 the Advisory Committee on Immunization Practices of the Centers 622 for Disease Control and Prevention. 623 (c)During the months of April and September of each year, 624 at a minimum, each facility shall provide parents of children 625 enrolled in the facility information regarding the potential for 626 a distracted adult to fail to drop off a child at the facility 627 and instead leave the child in the adults vehicle upon arrival 628 at the adults destination. The child care facility shall also 629 give parents information about resources with suggestions to 630 avoid this occurrence. The department shall develop a flyer or 631 brochure with this information that shall be posted to the 632 departments website, which child care facilities may choose to 633 reproduce and provide to parents to satisfy the requirements of 634 this paragraph. 635 (d)Because of the nature and duration of drop-in child 636 care, requirements for preadmission and periodic health 637 examinations and requirements for medically signed records of 638 immunization required for child care facilities shall not apply. 639 A parent of a child in drop-in child care shall, however, be 640 required to attest to the childs health condition and the type 641 and current status of the childs immunizations. 642 (b)(e)Any child shall be exempt from medical or physical 643 examination or medical or surgical treatment upon written 644 request of the parent or guardian of such child who objects to 645 the examination and treatment. However, the laws, rules, and 646 regulations relating to contagious or communicable diseases and 647 sanitary matters shall not be violated because of any exemption 648 from or variation of the health and immunization minimum 649 standards. 650 (13)PLAN OF ACTIVITIES.Minimum standards shall ensure 651 that each child care facility has and implements a written plan 652 for the daily provision of varied activities and active and 653 quiet play opportunities appropriate to the age of the child. 654 The written plan must include a program, to be implemented 655 periodically for children of an appropriate age, which will 656 assist the children in preventing and avoiding physical and 657 mental abuse. 658 (17)SPECIALIZED CHILD CARE FACILITIES FOR THE CARE OF 659 MILDLY ILL CHILDREN.Minimum standards shall be developed by the 660 department, in conjunction with the Department of Health, for 661 specialized child care facilities for the care of mildly ill 662 children. The minimum standards shall address the following 663 areas: personnel requirements; staff-to-child ratios; staff 664 training and credentials; health and safety; physical facility 665 requirements, including square footage; client eligibility, 666 including a definition of mildly ill children; sanitation and 667 safety; admission and recordkeeping; dispensing of medication; 668 and a schedule of activities. 669 Section 7.Subsection (1) of section 402.306, Florida 670 Statutes, is amended to read: 671 402.306Designation of licensing agency; dissemination by 672 the department and local licensing agency of information on 673 child care. 674 (1)(a)Any county whose licensing standards meet or exceed 675 state minimum standards may: 676 1.(a)Designate a local licensing agency to license child 677 care facilities in the county; or 678 2.(b)Contract with the department to delegate the 679 administration of state minimum standards in the county to the 680 department. 681 (b)The decision to designate a local licensing agency 682 under subparagraph (a)1. must be annually affirmed by a majority 683 vote of the county commission. 684 Section 8.Section 402.3115, Florida Statutes, is amended 685 to read: 686 402.3115Elimination of duplicative and unnecessary 687 inspections; abbreviated inspections. 688 (1)The Department of Children and Families and local 689 governmental agencies that license child care facilities shall 690 develop and implement a plan to eliminate duplicative and 691 unnecessary inspections of child care facilities, family day 692 care homes, and large family child care homes. 693 (2)(a)In addition, The department and the local 694 governmental agencies shall develop and implement an abbreviated 695 inspection plan for child care facilities that meets all of the 696 following conditions: 697 1.Have been licensed for at least 2 consecutive years. 698 2.Have not had a no Class 1 deficiency, as defined by 699 rule, for at least 2 consecutive years. 700 3.Have not had more than three of the same or Class 2 701 deficiencies, as defined by rule, for at least 2 consecutive 702 years. 703 4.Have received at least two full onsite renewal 704 inspections in the most recent 2 years. 705 5.Do not have any current uncorrected violations. 706 6.Do not have any open regulatory complaints or active 707 child protective services investigations. 708 (b)The abbreviated inspection must include those elements 709 identified by the department and the local governmental agencies 710 as being key indicators of whether the child care facility 711 continues to provide quality care and programming and must be 712 updated every 5 years. 713 (3)The department shall adopt rules and revise policies 714 based on the recommendations in the report. 715 (4)The department shall revise the plan under subsection 716 (1) as necessary to maintain the validity and effectiveness of 717 inspections. 718 Section 9.Subsection (1) of section 402.316, Florida 719 Statutes, is amended to read: 720 402.316Exemptions. 721 (1)The provisions of ss. 402.301-402.319, except for the 722 requirements regarding screening of child care personnel, shall 723 not apply to a child care facility which is an integral part of 724 church or parochial schools conducting regularly scheduled 725 classes, courses of study, or educational programs accredited 726 by, or by a member of, an organization which publishes and 727 requires compliance with its standards for health, safety, and 728 sanitation; or which is only attended by children who meet the 729 definition of eligible child, as defined in s. 402.261(1). 730 However, such facilities shall meet minimum requirements of the 731 applicable local governing body as to health, sanitation, and 732 safety and shall meet the screening requirements pursuant to ss. 733 402.305 and 402.3055. Failure by a facility to comply with such 734 screening requirements shall result in the loss of the 735 facilitys exemption from licensure. 736 Section 10.Section 561.1214, Florida Statutes, is created 737 to read: 738 561.1214Child care tax credits.Beginning January 1, 2025, 739 there is allowed a credit pursuant to s. 402.261 against any tax 740 due under s. 563.05, s. 564.06, or s. 565.12, except excise 741 taxes imposed on wine produced by manufacturers in this state 742 from products grown in this state. However, a credit allowed 743 under this section may not exceed 90 percent of the tax due on 744 the return on which the credit is taken. For purposes of the 745 distributions of tax revenue under ss. 561.121 and 564.06(10), 746 the division shall disregard any tax credits allowed under this 747 section to ensure that any reduction in tax revenue received 748 which is attributable to the tax credits results only in a 749 reduction in distributions to the General Revenue Fund. The 750 provisions of s. 402.261 apply to the credit authorized by this 751 section. 752 Section 11.Section 624.5107, Florida Statutes, is amended 753 to read: 754 624.5107Child care tax credits. 755 (1)For taxable years beginning on or after January 1, 756 2025, there is allowed a credit pursuant to s. 402.261 against 757 any tax due for a taxable year under s. 624.509(1) after 758 deducting from such tax deductions for assessments made pursuant 759 to s. 440.51; credits for taxes paid under ss. 175.101 and 760 185.08; credits for income taxes paid under chapter 220; and the 761 credit allowed under s. 624.509(5), as such credit is limited by 762 s. 624.509(6). An insurer claiming a credit against premium tax 763 liability under this section is not required to pay any 764 additional retaliatory tax levied under s. 624.5091 as a result 765 of claiming such credit. Section 624.5091 does not limit such 766 credit in any manner. If the credit granted under this section 767 is not fully used in any one year because of insufficient tax 768 liability on the part of the insurer, the unused amount may be 769 carried forward for a period not to exceed 5 years. The 770 carryover credit may be used in a subsequent year when the tax 771 imposed by s. 624.509 or s. 624.510 for that year exceeds the 772 credit for which the insurer is eligible in that year under this 773 section. 774 (2)For purposes of determining if a penalty under s. 775 624.5092 will be imposed, an insurer, after earning a credit 776 under s. 624.5107 for a taxable year, may reduce any installment 777 payment for such taxable year of 27 percent of the amount of the 778 net tax due as reported on the return for the preceding year 779 under s. 624.5092(2)(b) by the amount of the credit. If an 780 insurer receives a credit for child care facility startup costs, 781 and the facility fails to operate for at least 5 years, a pro 782 rata share of the credit must be repaid, in accordance with the 783 formula: A = C x (1 - (N/60)), where: 784 (a)A is the amount in dollars of the required repayment. 785 (b)C is the total credits taken by the insurer for child 786 care facility startup costs. 787 (c)N is the number of months the facility was in 788 operation. 789 790 This repayment requirement is inapplicable if the insurer goes 791 out of business or can demonstrate to the department that its 792 employees no longer want to have a child care facility. 793 (3)The provisions of s. 402.261 apply to the credit 794 authorized by this section. 795 Section 12.Subsection (7) of section 624.509, Florida 796 Statutes, is amended to read: 797 624.509Premium tax; rate and computation. 798 (7)Credits and deductions against the tax imposed by this 799 section shall be taken in the following order: deductions for 800 assessments made pursuant to s. 440.51; credits for taxes paid 801 under ss. 175.101 and 185.08; credits for income taxes paid 802 under chapter 220 and the credit allowed under subsection (5), 803 as these credits are limited by subsection (6); the credit 804 allowed under s. 624.51057; the credit allowed under s. 805 624.51058; the credit allowed under s. 624.5107; all other 806 available credits and deductions. 807 Section 13.Section 627.70161, Florida Statutes, is amended 808 to read: 809 627.70161Family day care and large family child care 810 insurance. 811 (1)PURPOSE AND INTENT.The Legislature recognizes that 812 family day care homes and large family child care homes fulfill 813 a vital role in providing child care in Florida. It is the 814 intent of the Legislature that residential property insurance 815 coverage should not be canceled, denied, or nonrenewed solely on 816 the basis of the family day care or child care services at the 817 residence. The Legislature also recognizes that the potential 818 liability of residential property insurers is substantially 819 increased by the rendition of child care services on the 820 premises. The Legislature therefore finds that there is a public 821 need to specify that contractual liabilities that arise in 822 connection with the operation of the family day care home or 823 large family child care home are excluded from residential 824 property insurance policies unless they are specifically 825 included in such coverage. 826 (2)DEFINITIONS.As used in this section, the term: 827 (a)Child care means the care, protection, and 828 supervision of a child, for a period of less than 24 hours a day 829 on a regular basis, which supplements parental care, enrichment, 830 and health supervision for the child, in accordance with his or 831 her individual needs, and for which a payment, fee, or grant is 832 made for care. 833 (b)Family day care home means an occupied residence in 834 which child care is regularly provided for children from at 835 least two unrelated families and which receives a payment, fee, 836 or grant for any of the children receiving care, whether or not 837 operated for a profit. 838 (c)Large family child care home means an occupied 839 residence in which child care is regularly provided for children 840 from at least two unrelated families, which receives a payment, 841 fee, or grant for any of the children receiving care, regardless 842 of whether operated for profit, and which has at least two full 843 time child care personnel on the premises during the hours of 844 operation. One of the two full-time child care personnel must be 845 the owner or occupant of the residence. A large family child 846 care home must first have operated as a licensed family day care 847 home for at least 2 years, with an operator who has held a child 848 development associate credential or its equivalent for at least 849 1 year, before seeking licensure as a large family child care 850 home. Household children under 13 years of age, when on the 851 premises of the large family child care home or on a field trip 852 with children enrolled in child care, must be included in the 853 overall capacity of the licensed home. A large family child care 854 home may provide care for one of the following groups of 855 children, which must include household children under 13 years 856 of age: 857 1.A maximum of eight children from birth to 24 months of 858 age. 859 2.A maximum of 12 children, with no more than four 860 children under 24 months of age. 861 (3)FAMILY DAY CARE AND LARGE FAMILY CHILD CARE; COVERAGE. 862 A residential property insurance policy may shall not provide 863 coverage for liability for claims arising out of, or in 864 connection with, the operation of a family day care home or 865 large family child care home, and the insurer shall be under no 866 obligation to defend against lawsuits covering such claims, 867 unless: 868 (a)Specifically covered in a policy; or 869 (b)Covered by a rider or endorsement for business coverage 870 attached to a policy. 871 (4)DENIAL, CANCELLATION, REFUSAL TO RENEW PROHIBITED.An 872 insurer may not deny, cancel, or refuse to renew a policy for 873 residential property insurance solely on the basis that the 874 policyholder or applicant operates a family day care home or 875 large family child care home. In addition to other lawful 876 reasons for refusing to insure, an insurer may deny, cancel, or 877 refuse to renew a policy of a family day care home or large 878 family child care home provider if one or more of the following 879 conditions occur: 880 (a)The policyholder or applicant provides care for more 881 children than authorized for family day care homes by s. 882 402.302; 883 (b)The policyholder or applicant fails to maintain a 884 separate commercial liability policy or an endorsement providing 885 liability coverage for the family day care home or large family 886 child care home operations; 887 (c)The policyholder or applicant fails to comply with the 888 applicable family day care home licensure and registration 889 requirements specified in chapter 402 s. 402.313; or 890 (d)Discovery of willful or grossly negligent acts or 891 omissions or any violations of state laws or regulations 892 establishing safety standards for family day care homes or large 893 family child care home by the named insured or his or her 894 representative which materially increase any of the risks 895 insured. 896 Section 14.Subsection (1) of section 1002.59, Florida 897 Statutes, is amended to read: 898 1002.59Emergent literacy and performance standards 899 training courses. 900 (1)The department, in collaboration with the Just Read, 901 Florida! Office, shall adopt minimum standards for courses in 902 emergent literacy for prekindergarten instructors. Each course 903 must consist of 5 clock hours and provide instruction in 904 strategies and techniques to address the age-appropriate 905 progress of prekindergarten students in developing emergent 906 literacy skills, including oral communication, knowledge of 907 print and letters, phonological and phonemic awareness, 908 vocabulary and comprehension development, and foundational 909 background knowledge designed to correlate with the content that 910 students will encounter in grades K-12, consistent with the 911 evidence-based content and strategies grounded in the science of 912 reading identified pursuant to s. 1001.215(7). The course 913 standards must be reviewed as part of any review of subject 914 coverage or endorsement requirements in the elementary, reading, 915 and exceptional student educational areas conducted pursuant to 916 s. 1012.586. Each course must also provide resources containing 917 strategies that allow students with disabilities and other 918 special needs to derive maximum benefit from the Voluntary 919 Prekindergarten Education Program. Successful completion of an 920 emergent literacy training course approved under this section 921 satisfies requirements for approved training in early literacy 922 and language development under ss. 402.305(2)(e)4., 402.313(6), 923 and 402.3131(5) ss. 402.305(2)(e)5., 402.313(6), and 924 402.3131(5). 925 Section 15.(1)The Department of Revenue is authorized, 926 and all conditions are deemed met, to adopt emergency rules 927 pursuant to s. 120.54(4), Florida Statutes, to implement this 928 act. Notwithstanding any other provision of law, emergency rules 929 adopted pursuant to this subsection are effective for 6 months 930 after adoption and may be renewed during the pendency of 931 procedures to adopt permanent rules addressing the subject of 932 the emergency rules. 933 (2)This section shall take effect upon this act becoming a 934 law and expires July 1, 2025. 935 Section 16.Except as otherwise provided in this act and 936 except for this section, which shall take effect upon this act 937 becoming a law, this act shall take effect July 1, 2024.