The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Finance and Tax
BILL: CS/SB 820
INTRODUCER: Education Pre-K -12 Committee and Senator Grall and others
SUBJECT: Child Care and Early Learning Providers
DATE: February 7, 2024
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Sabitsch Bouck ED Fav/CS
2. Gross Khan FT Pre-meeting
3. AP
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/SB 820 allows municipalities to exempt preschools from special assessments, provides tax
credits for child care, modifies requirements for licensing of child care providers, and affects
homeowners insurance for large family child care homes.
Specifically, the bill:
Modifies the existing exemption from special assessments levied by municipalities to include
preschools.
Provides tax credits to taxpayers who operate a child care facility or make contributions to
child care facilities on behalf of employees. Eligible taxpayers are those that pay the
corporate income tax, insurance premium tax, severance taxes on oil and gas production,
alcoholic beverages tax, and sales tax paid by direct pay permit holders.
Provides an exemption from licensing for certain entities operating a child care facility solely
attended by its employees.
Modifies requirements related to licensing of child care facilities by the Department of
Children and Families including limitations on violations, implementation of abbreviated
inspections, background screening, and personnel training.
Removes annual notifications that child care facilities are required to provide parents
regarding immunization and leaving children in cars.
Requires county commissions to annually affirm continued services for locally managed
licensing of child care facilities.
REVISED: BILL: CS/SB 820 Page 2
Clarifies cancelation and coverage from residential property insurance for large family child
care homes.
The Revenue Estimating Conference determined that the bill would first affect state revenue in
Fiscal Year 2025-2026 by an indeterminate amount. Thereafter, the General Revenue Fund
would be reduced by $5.0 million each year. Local revenue was determined to be reduced by
$4.4 million beginning in Fiscal Year 2024-2025.
The bill takes effect on July 1, 2024, except where otherwise specified.
II. Present Situation:
The present situation is presented in Section III under the Effect of Proposed Changes.
III. Effect of Proposed Changes:
Special Assessments
Present Situation
There are 67 county governments and over 400 municipal governments. Municipalities levy and
collect special assessments to fund capital improvements and municipal services including but
not limited to: fire protection, emergency medical services, garbage disposal, sewer
improvement, street improvement, and parking facilities. Small municipalities with a population
fewer than 100 persons may use special assessments to fund special security and crime
prevention services and facilities.
1
Property owned or occupied by a religious institution, a public or private elementary, middle, or
high school, or by a governmentally financed, insured, or subsidized housing facility that is used
primarily for persons who are elderly or disabled is exempt from any special assessments levied
by a municipality.
2
There are over 8,500 licensed preschools in Florida.
3
Effect of Proposed Changes
The bill modifies s. 170.201, F.S., to add any public or private preschool to those properties that
are exempt from special assessments levied by local governments and municipalities. The bill
defines a preschool as a licensed child care facility
4
serving children under five years of age.
1
Section 170.201, F.S.
2
Section 170.201(2), F.S.
3
Department of Children and Families, Child Care Provider List, 11-1-2023, available at
https://www.myflfamilies.com/sites/default/files/2023-11/Public%20-%202023-11-1%20-%20Statewide.pdf (last visited Jan.
25, 2024).
4
See s. 402.305, F.S. BILL: CS/SB 820 Page 3
Tax Collections and Credits
Present Situation
Early Learning Tax Incentive
Beginning in 1998, a corporate income taxpayer or insurance premium taxpayer was authorized
to take a credit against their tax liability for costs associated with the establishment of a child
care facility or for costs paid toward child care on behalf of their employees. The provision
expired in 2008.
5
Additionally, there is no tax credit program for any taxpayer of severance tax,
sales and use tax, corporate income tax, insurance premium tax, or alcoholic beverage tax to
receive credit for contributions made to a child care facility on behalf of employees.
Corporate Income Tax
Florida imposes a 5.5 percent tax on the taxable income of certain corporations and financial
institutions doing business in Florida.
6
Corporate income tax is remitted to the Department of
Revenue (DOR) and distributed to the General Revenue Fund. Net collections of corporate
income tax in Fiscal Year 2022-2023 were $5.2 billion.
7
Insurance Premium Tax
Florida imposes a 1.75 percent tax on most Florida insurance premiums.
8
Insurance premium
taxes are paid by insurance companies under ch. 624, F.S., and are remitted to the DOR. These
revenues are distributed to the General Revenue Fund with additional distributions to the
Insurance Regulatory Trust Fund, the Police & Firefighters Premium Tax Trust Fund, and the
Emergency Management Preparedness & Assistance Trust Fund. Net collections of insurance
premium taxes in Fiscal Year 2023-2023 were $1.4 billion with distributions to the General
Revenue Fund of $1.05 billion.
9
Severance Taxes on Oil and Gas Production
Oil and gas production severance taxes are imposed on persons who sever oil or gas in Florida
for sale, transport, storage, profit, or commercial use.
10
These taxes are remitted to the DOR and
distributed to the General Revenue Fund with additional distributions to the Minerals Trust Fund
and to the counties where production occurred. Receipts from the severance taxes on oil and gas
are estimated to be $3.2 million in Fiscal Year 2022-2023 with distributions to the General
Revenue Fund of $2.0 million.
11
5
Section 220.19, F.S. (2008).
6
Sections 220.11(2) and 220.63(2), F.S.
7
Office of Economic and Demographic Research, Memo, July 31, 2023, available at
http://edr.state.fl.us/Content/conferences/generalrevenue/CITNetCollections_FY2022-23.pdf (last visited Jan 25, 2024).
8
Section 624.509, F.S. (Different tax rates apply to wet marine and transportation insurance, self-insurance, and annuity
premiums.)
9
Florida Revenue Estimating Conference, 2023 Florida Tax Handbook (Oct. 2023), 117, available at
http://edr.state.fl.us/content/revenues/reports/tax-handbook/taxhandbook2023.pdf (last visited Jan. 25, 2024).
10
Sections 211.02(1) and 211.025, F.S.
11
Supra note 8 at 185. BILL: CS/SB 820 Page 4
Sales Taxes Paid by Direct Pay Permit Holders
Florida law authorizes the DOR to establish a process for the self-accrual of sales taxes due. The
process involves the DOR granting a direct pay permit to a taxpayer, who then pays the taxes
directly to the DOR.
12
Alcoholic Beverage Taxes
Florida imposes excise taxes on malt beverages, wines, and other beverages.
13
The taxes are due
from manufacturers, distributors and vendors of malt beverages, and from manufacturers and
distributors of wine, liquor, and other specified alcoholic beverages. Taxes are remitted to the
Division of Alcoholic Beverages and Tobacco (Division) in the Department of Business and
Professional Regulation (DBPR).
The Division is responsible for supervising the conduct, management, and operation of the
manufacturing, packaging, distribution, and sale of all alcoholic beverages in Florida.
14
Distributions of the excise taxes on alcoholic beverages are made to the General Revenue Fund,
the Alcoholic Beverage and Tobacco Trust Fund, and Viticulture Trust Fund. Collections of
alcoholic beverage taxes were $317 million in Fiscal Year 2022-2023 with distributions to
General Revenue of $311 million.
15
Effect of Proposed Changes
The bill creates s. 211.0254, F.S., to allow a child care tax credit granted under s. 402.261, F.S.,
to be taken against any tax due for oil and gas production under ss. 211.02 and 211.025, F.S.,
Together with a credit to scholarship funding organizations, the New Worlds Reading Initiative,
and other charitable organizations, the maximum credit which may be taken is limited to 50
percent of the tax due on the return for which the credits are taken. In addition, the provision
establishes the priority in which this credit may be taken.
The bill creates s. 212.1835, F.S., to allow a child care tax credit granted under s. 402.261, F.S.,
to be taken against any tax due from a direct pay permit holder and provides certain requirements
included filing and paying taxes electronically.
The bill modifies s. 220.19, F.S., to allow a child care tax credit granted under s. 402.261, F.S.,
to be taken against any tax due from a corporate income tax taxpayer for its taxable years
beginning on or after January 1, 2025. Further provided are requirements and limitations
regarding those tax credits. The bill removes provisions related to the carry forward of unused
credits and repayment of child care facility start-up credits, which are provided in s. 402.261,
F.S., created by the bill.
12
Section 212.183, F.S., and rule 12A-1.0911, F.A.C. Direct pay permit holders include: dealers who annually make
purchases in excess of $10 million per year in any county; dealers who annually purchase at least $100,000 of tangible
personal property, including maintenance and repairs for their own use; dealers who purchase promotional materials whose
ultimate use is unknown at purchase; eligible air carriers, vessels, railroads, and motor vehicles engaged in interstate and
foreign commerce; and dealers who lease realty from a number of independent property owners.
13
Sections 563.05, 564.06, and 565.12, F.S.
14
Section 561.02, F.S.
15
Supra note 8. BILL: CS/SB 820 Page 5
The bill creates s. 402.261, F.S., a child care tax credit for (1) 50 percent of the startup costs of
an eligible child care facility (2) operating an eligible child care facility for the taxpayer’s
employees and (3) making payments to an eligible child care facility on behalf of an employee.
A credit may be taken against tax liability due under the following taxes:
Corporate income tax;
Insurance premium tax;
Severance taxes on oil and gas production;
Alcoholic beverage tax on beer, wine, and spirits; or
Self-accrued sales tax liability of direct pay permit holders.
A taxpayer who operates an eligible child care facility may receive a credit of 50 percent of the
startup costs of the facility for the taxable year in which the facility begins operating. The
maximum amount of credit that may be granted is based on the number of employees as follows:
One-19 employees, the maximum credit is $1 million.
Twenty-250 employees, the maximum credit is $500,000.
Two hundred fifty one or more employees, the maximum credit is $250,000.
A taxpayer who operates an eligible child care facility for the taxpayer’s employees may receive
a credit of $300 per month for each eligible child enrolled in the facility. The maximum amount
of credit that may be granted is based on the number of employees as follows:
One-19 employees, the maximum credit is $50,000.
Twenty-250 employees, the maximum credit is $500,000.
Two hundred fifty one or more employees, the maximum credit is $1 million.
A taxpayer who makes payment to an eligible child care facility in the name and for the benefit
of an employee of the taxpayer is allowed a credit of 100 percent of the payment up to $3,600
per child. The maximum amount of credit that may be granted is based on the number of
employees as follows:
One-19 employees, maximum credit is $50,000.
Twenty-250 employees, maximum credit is $500,000.
Two hundred fifty one or more employees, maximum credit is $1 million.
The maximum annual tax credit amount that may be granted to all taxpayers is $5 million in each
state fiscal year, beginning in Fiscal Year 2024-2025.
The bill allows taxpayers to make application for the tax credits beginning October 1, 2024, and
it outlines the requirements of the application process to be developed by the Department of
Revenue (DOR), priority of applications, timelines for review of applications with notices of
approval or denial, and it provides the DOR with rulemaking authority.
The bill creates s. 561.1214, F.S., to allow a child care tax credit granted under s. 402.261, F.S,
to be taken against, any excise tax due, beginning January 1, 2025, for beer, wine, and liquor,
except for excise taxes imposed on wine produced by manufactures in the state from products
grown in the state. The credit allowed may not exceed 90 percent of the tax due on the return.
BILL: CS/SB 820 Page 6
The bill modifies s. 624.5107, F.S., to allow a child care tax credit granted under s. 402.261, F.S,
to be taken against any excise tax due, for its taxable years beginning on or after January 1, 2025,
on insurance premiums under s. 624.509, F.S. and provides restrictions of the credit. The bill
removes the provision allowing the carry forward of the credit for up to five years and the
provision for repayment of a credit for child care facility startup cost if the facility does not
operate for at least five years.
The bill modifies s. 624.509, F.S., to include the child care tax credit taken under s. 624.5107,
F.S., in the list of order in which credits may be taken against the insurance premium tax.
Finally, the bill provides the DOR with authority to adopt emergency rules to implement the bill
and allows any emergency rules to be effective for six months following the adoption of the bill.
The emergency rulemaking authority may be renewed. The provision is effective upon becoming
law and expires on July 1, 2025.
Insurance
Present Situation
Homeowners' insurance is a specific type of property insurance. Homeowners' insurance covers
damage or loss by theft and against perils which can include fire, and storm damage. It also may
insure the owner for accidental injury or death for which the owner may be legally responsible.
Mortgage lenders usually require homeowners' insurance as part of the mortgage terms.
16
While homeowners' insurance can specifically refer to the insurance of a house, it also
encompasses the insurance of other types of structures associated with personal residences,
including tenants (renters) and condominium unit owners.
17
Florida recognizes that family day care homes fulfill a vital role in providing child care and that
residential property insurance coverage should not be canceled, denied, or fail to be renewed
solely on the basis of the family day care services at the residence. The potential liability of
residential property insurers is substantially increased by the operation of child care services on
the premises. Contractual liabilities that arise in connection with the operation of the family day
care home are excluded from residential property insurance policies unless they are specifically
included in such coverage.
18
In addition to family day care services, there are also over 400 large family day care services in
Florida.
19
A large family day care home is an occupied residence in which child care is regularly
provided for children from as least two unrelated families where there is payment for the care
provided and which has at least two full-time child care personnel on the premise during hours of
16
Florida Office of Insurance Regulation, Homeowners’ Insurance, available at
https://floir.com/Sections/PandC/Homeowners/default.aspx (last visited Jan. 27, 2024).
17
Id.
18
Section 627.70161, F.S.
19
Department of Children and Families, Child Care Provider List, 1-11-2024, available at
https://www.myflfamilies.com/sites/default/files/2023-03/Public%20-%202023-3-1%20-%20Statewide.pdf (last visited Jan.
27, 2024). BILL: CS/SB 820 Page 7
operation.
20
The insurance protections for family day care homes do not extend to large family
day care homes.
21
Effect of Proposed Changes
The bill modifies s. 627.70161, F.S., to add specific language to include large family child care
homes to existing law to prevent cancelation of the residential property insurance solely on the
basis of offering those services at a residence, and to include “large family child care homes” in
language stating the liabilities arising out of such services are excluded from property insurance
policies specifically included in that coverage. The bill provides a definition of “large family
child care home,” which is consistent with the definition in law.
Child Care Personnel
Present Situation
The child-care licensing program is a component of the services provided by the Department of
Children and Families (DCF). The program is accountable for the statewide licensure of Florida's
child-care facilities, specialized child-care facilities for the care of mildly ill children, large
family child-care homes and licensure or registration of family day care homes. The purpose of
the program is to ensure a healthy and safe environment for the children in child-care settings
and to improve the quality of their care. The DCF ensures that licensing requirements are met
through on-going inspections of child-care facilities and homes.
22
Florida law provides for any county whose licensing standards meet or exceed the state
minimum standards to designate by ordinance, a local licensing agency in the county. A county
choosing not to administer its own child-care licensing programs, or whose minimum standards
do not exceed state minimum standards, is licensed by DCF.
23
Currently, DCF child-care licensing staff are responsible for the inspection and licensure of
child-care facilities and homes in 63 out of 67 counties. Four counties have elected to regulate
licensing of child-care facilities and homes, those counties are Broward, Palm Beach, Pinellas,
and Sarasota.
24
The DCF establishes minimum standards for child care personnel that include minimum
requirements for good moral character based upon background screening.
25
This screening must
be conducted using the level 2 standards for screening which include employment history
checks, a search of criminal history records, sexual predator and sexual offender registries, and
the child abuse and neglect registry of any state in which the current or prospective child care
personnel resided during the preceding 5 years.
26
20
Section 402.302(11), F.S.
21
Section 627.70161, F.S.
22
DCF, About Child Care Licensure, https://www.myflfamilies.com/services/child-family/child-care/about-child-care-
licensure (last visited Jan 27, 2024).
23
Section 402.306, F.S.
24
Supra note 22.
25
Section. 405.305(15), F.S.
26
Section. 435.04, F.S. BILL: CS/SB 820 Page 8
The DCF also establishes minimum training requirements for child care personnel. The DCF has
adopted the Child Care Facility Handbook to describe these requirements in detail.
27
The
minimum standards for training must ensure that all child care personnel take an approved 40-
clock-hour introductory course in child care covering the following topic areas:
28
State and local rules and regulations which govern child care.
Health, safety, and nutrition.
Identifying and reporting child abuse and neglect.
Child development, including typical and atypical language, cognitive, motor, social, and
self-help skills development.
Observation of developmental behaviors, including using a checklist or other similar
observation tools and techniques to determine the child’s developmental age level.
Specialized areas, including computer technology for professional and classroom use and
early literacy and language development of children from birth to 5 years of age, as
determined by the DCF, for owner-operators and child care personnel of a child care facility.
Developmental disabilities, including autism spectrum disorder and Down syndrome, and
early identification, use of available state and local resources, classroom integration, and
positive behavioral supports for children with developmental disabilities.
29
The DCF is required to evaluate or contract for an evaluation to determine the status of and
means to improve staff training requirements and testing procedures. The evaluation must be
conducted every 2 years. The evaluation must include, but is not be limited to, determining:
30
The availability, quality, scope, and sources of current staff training.
The need for specialty training.
Ways to increase in-service training.
Ways to increase the accessibility, quality, and cost-effectiveness of current and proposed
staff training.
The DCF also establishes minimum standards for:
Sanitary and safety conditions, first aid treatment, emergency procedures, and pediatric
cardiopulmonary resuscitation. The minimum standards must require that at least one staff
person trained in cardiopulmonary resuscitation, as evidenced by current documentation of
course completion, must be present at all times that children are present.
31
Admissions and recordkeeping. Each year, each child care facility must provide parents of
children enrolled in the facility detailed information regarding:
o The causes, symptoms, and transmission of the influenza virus and the importance of
immunizing their children.
o The potential for a distracted adult to fail to drop off a child at the facility and instead
leave the child in the adult’s vehicle upon arrival at the adult’s destination.
32
27
Florida Department of Children and Families, Child Care Facility Handbook, October 2021, available at
https://www.myflfamilies.com/sites/default/files/2022-12/FacilityHandbook_0.pdf (last visited Jan. 27, 2024).
28
Id.
29
Section. 402.305, F.S.
30
Section. 402.305(2), F.S.
31
Section. 402.305(7), F.S.
32
Section. 402.305(9), F.S. BILL: CS/SB 820 Page 9
Each child care facility is required to have a plan of activities which must ensure that each child
care facility has and implements a written plan for the daily provision of varied activities and
active and quiet play opportunities appropriate to the age of the child.
33
DCF is required to develop minimum standards for specialized child care facilities for the care of
mildly ill children.
34
Effect of Proposed Changes
The bill amends s. 402.305, F.S., to modify minimum standards for child care facilities licensing
standards. Specifically, the bill:
Modifies the licensing standards to allow the Department of Children and Families (DCF) to
create up to two classification levels for violations that relate directly to health and safety and
prohibits any additional classification levels. The bill clarifies that violations of standards not
directly related to health and safety can only be addressed through technical assistance.
The bill requires the DCF to complete the background screening for personnel and provide
results to the child care facility within five business days. Upon failure to do so, the bill
requires the DCF to issue the current or prospective child care personnel a 45-day provisional
hire status while all required information is being requested and the DCF is awaiting results.
During the 45-day period, the current or prospective child care personnel must be under the
direct supervision of a screened and trained staff member when in contact with children.
Requires the 40-clock-hour introductory course in child care that must be taken by child care
personnel include online training coursework that will meet minimum training standards for
child care personnel and provided at no cost by the DCF.
Clarifies that the child care personnel competency examination will be either in-person or
online.
Removes “an interdisciplinary approach to the study of children” as a requirement for the
introductory course in child care.
Limits periodic health examinations to child care facility drivers.
Requires that the required training in cardiopulmonary resuscitation must be in-person
training.
Removes obsolete language related to pagers and beepers related to drop-in child care.
Removes a requirement of child care facilities to provide parents with information related to
flu shots in the months of August and September.
Removes a requirement of child care facilities to provide parents during the months of April
and September with information related to leaving children in a vehicle.
Removes both the exception for health-related information for children served in a drop-in
child care center as well as the required attestation by the child’s parent.
Removes a requirement for a program to be implemented periodically by a child care facility
to assist in preventing and avoiding physical and mental abuse.
Removes a requirement for the DCF to develop standards for specialized child care facilities
for the care of mildly ill children.
33
Section. 402.305(13), F.S.
34
Section. 402.305(17), F.S. BILL: CS/SB 820 Page 10
The bill modifies s. 402.306, F.S., regarding local licensing to require each county commission
to affirm by majority vote annually the decision designate a local agency for child care licensing.
The bill modifies s. 402.3115, F.S., to include family day care homes and large family child care
homes in the DCF’s plan to eliminate duplicative and unnecessary inspections of child care
facilities and further defines that the DCF will implement the plan for a facility that meets the
following conditions:
Have been licensed for at least two consecutive years.
Have not had a Class I violation for at least two consecutive years.
Have not had more than three of the same Class 2 violations for at least two consecutive
years.
Have received at least two full onsite renewal inspections in the most recent two years.
Do not have any current uncorrected violations.
Do not have any open regulatory complaints or active child protective service investigations.
The bill requires the abbreviated inspection plan to be updated every five years to maintain and
requires DCF to adopt rules and policies based on the recommendation required reporting.
The bill modifies s. 402.316, F.S. to provide an exemption from licensing, except for screening
of personnel, for a taxpayer operated child care facility which is only attended by children who
meet the definition of an eligible child under s. 402.261, F.S.
The bill modifies s. 1002.59, F.S. to update cross references.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
Article VII, s. 18(b) of the Florida Constitution provides that, except upon the approval of
each house of the Legislature by a two-thirds vote of the membership, the Legislature
may not enact, amend, or repeal any general law if the anticipated effect of doing so
would be to reduce the authority that municipalities or counties have to raise revenue in
the aggregate, as such authority existed on February 1, 1989. However, the mandates
requirements do not apply to laws having an insignificant impact,
35
which is $2.3 million
or less for Fiscal Year 2024-2025.
36
The bill, in part, limits the authority to collect special assessments on preschools. The
Revenue Estimated Conference determined that the provision would reduce the authority
of local governments to raise revenue by $4.4 million in Fiscal Year 2024-2025.
35
FLA. CONST. art. VII, s. 18(d). An insignificant fiscal impact is the amount not greater than the average statewide
population for the applicable fiscal year multiplied by $0.10. See Florida Senate Committee on Community Affairs, Interim
Report 2012-115: Insignificant Impact, (September 2011), available at
http://www.flsenate.gov/PublishedContent/Session/2012/InterimReports/2012-115ca.pdf (last visited Jan. 27, 2023).
36
Based on the Demographic Estimating Conference’s estimated population adopted on July 11, 2023. The conference
packet is available at http://edr.state.fl.us/Content/conferences/population/archives/230711demographic.pdf (last visited Jan.
27, 2024). BILL: CS/SB 820 Page 11
Therefore, this bill may be a mandate requiring a two-thirds vote of the membership of
each house of the Legislature for approval.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
Not applicable. The bill does not impose or raise a state tax or fee which would be subject to
the provisions of Article VII, s. 19 of the Florida Constitution.
E. Other Constitutional Issues:
None identified.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
The Revenue Estimating Conference determined that the bill would first affect state
revenue in Fiscal Year 2025-2026 by an indeterminate amount. Thereafter, the General
Revenue Fund would be reduced by $5.0 million each year. Local revenue was
determined to be reduced by $4.4 million beginning in Fiscal Year 2024-2025.
B. Private Sector Impact:
Availability for a tax credit that may be taken against taxes owed by eligible taxpayers
will assist in offsetting costs borne solely by such taxpayers today.
C. Government Sector Impact:
Implementing the bill will require the Department of Revenue to expend $96,852 in
Fiscal Year 2024-2025 and $191,192 in Fiscal Year 2025-2026. The expenditures will be
used to make modifications to the System for Unified Tax (SUNTAX), web applications
and databases, and payment and tax return updates. Creating and publishing a Tax
Information Publication, aiding taxpayers with eligibility and application processing
questions, and other General Tax Administration communications will be absorbed by
existing resources.
VI. Technical Deficiencies:
None. BILL: CS/SB 820 Page 12
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends the following sections of the Florida Statutes: 170.201, 220.19,
402.305, 402.306, 402.3115, 402.316, 624.5107, 624.509, 627.70161, and 1002.59.
This bill creates the following sections of the Florida Statutes: 211.0254, 212.1835, 402.261,
and 561.1214.
This bill creates an undesignated section of Florida law.
IX. Additional Information:
A. Committee Substitute – Statement of Substantial Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
CS by Education Pre-K - 12 Committee on January 17, 2024:
The committee substitute:
Modifies the requirement under licensing standards for child care facilities that staff
members must be trained in cardiopulmonary resuscitation to specify that the training
must be in-person.
Clarifies that the bill exempts from certain child care licensure provisions a child care
facility that provides child care to eligible children defined in the bill.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.