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 Appropriations Committee on Pre-K - 12 Education
BILL: CS/SB 754
INTRODUCER: Education Pre-K - 12 Committee and Senator Burton
SUBJECT: International Baccalaureate Bonus Funding
DATE: April 10, 2025
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Sabitsch Bouck ED Fav/CS
2. Gray Elwell AED Favorable
3. FP
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/SB 754 sets a grade of “C” or higher in Theory of Knowledge to be used in addition to
International Baccalaureate (IB) examinations to calculate additional full-time equivalent
membership funds for school districts and to generate bonuses for IB teachers.
This bill does not have a fiscal impact on state revenues and expenditures. See Section V. Fiscal
Impact Statement.
The bill is effective July 1, 2025.
II. Present Situation:
Established in 1968 in Geneva, Switzerland, the International Baccalaureate (IB) programme is
designed to develop well-rounded individuals who can respond to today’s challenges.
1
As of
October 2024, IB programmes were being offered at over 5,900 schools in over 160 countries to
more than 1.95 million students throughout all regions of the world.
2
The IB programme offers
four different programmes to students aged three to 19:
• Primary Years Programme;
• Middle Years Programme;
1
International Baccalaureate, About the IB, https://www.ibo.org/about-the-ib/, (last visited Mar. 22, 2025).
2
International Baccalaureate, Facts and Figures, https://www.ibo.org/about-the-ib/facts-and-figures/, (last visited
Mar. 22, 2025).
REVISED: BILL: CS/SB 754 Page 2
• Career-related Programme; and
• Diploma Progamme.
3
The IB Diploma was established in 1968 as the first IB programmes offered for students aged 16
to 19, consisting of six subject area groups and three core courses.
4
. The IB Diploma curriculum
offers courses that students can select from in the following six subject groups:
• Studies in language and literature;
• Language acquisition;
• Individuals and societies;
• Sciences;
• Mathematics; and
• Arts.
Students take a minimum of three or a maximum of four Higher Level (HL) courses and the
remaining courses at Standard Level (SL). Additionally, all students enrolled in the IB Diploma
Programme must successfully complete the diploma core components which include:
• Theory of Knowledge;
• The Extended Essay; and
• Creativity, activity, service.
The IB examination scores range from one to seven (scores from four to seven are typically
considered passing) for each of the six subject groups. The Theory of Knowledge and Extended
Essay diploma core components are awarded individual grades from A (excellent) to E (fail) and
collectively can contribute up to three bonus points towards earning the IB diploma.
5
IB
diplomas are awarded to students who earn at least 24 points from the course’s corresponding
examinations and the available bonus points from the core components. However, students
cannot fail either the Theory of Knowledge and Extended Essay diploma core components and
must complete the creativity, activity and service (not scored) component to be awarded the IB
diploma.
6
According to the Department of Education (DOE), there were 17,262 students enrolled in IB
programs in 2024-2025 in grades nine through 12.
7
The Florida Education Finance Program (FEFP) provides a funding incentive for school districts
with students in IB courses who successfully complete IB examinations or earn an IB diploma.
School districts and schools can earn a value of 0.16 full-time equivalent student membership
within the FEFP for each student enrolled in an IB course who receives a score of four or higher
on a subject examination. An additional value of 0.3 full-time equivalent student membership is
added for each student who receives an IB diploma.
3
International Baccalaureate, Programme, https://www.ibo.org/programmes/, (last visited Mar. 22, 2025).
4
International Baccalaureate, Diploma Programme, https://www.ibo.org/programmes/diploma-programme/, (last visited
March 22, 2025).
5
International Baccalaureate, DP curriculum, https://www.ibo.org/programmes/diploma-programme/curriculum/, (last
visited March 22, 2025).
6
Email, Florida League of IB Schools (Mar. 6, 2025).
7
Florida Department of Education, Report Cards – Accelerated Course Enrollment (2024-2025),
https://edudata.fldoe.org/ReportCards/Schools.html?school=0000&district=00 (last visited Mar. 22, 2025). BILL: CS/SB 754 Page 3
Additionally, school districts are required to distribute bonuses to IB teachers as follows:
• $50 for each student taught in an IB course who earns a score of four higher on the IB
examination.
• Additional bonuses of $500 to each IB teacher who teaches in a “D” or “F” rated school and
who has at least one student scoring four or higher on the IB examination.
8
In the most recent FEFP calculation, 3,660.48 weighted FTE were counted for the IB exam as
add on FTE.
9
III. Effect of Proposed Changes:
This bill modifies s. 1011.62, F.S., to include a grade of “C” or higher in Theory of Knowledge
in the calculation of additional full-time equivalent membership based on International
Baccalaureate (IB) examination scores of students.
The bill also includes a grade of “C” or higher in Theory of Knowledge to be used to provide IB
teacher bonuses for students taught and additional bonuses for IB teachers in “D” or “F” rated
schools based on student performance.
The bill is likely to increase the funding to school districts that have an IB program based on the
additional IB core component (Theory of Knowledge) that is currently not included in funding
calculations or for the award of bonuses to IB teachers.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
None.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
None.
E. Other Constitutional Issues:
None.
8
Section 1012.62(1), F.S.
9
Florida Department of Education, Florida Education Finance Program (2024-2025), available at
https://www.fldoe.org/core/fileparse.php/7507/urlt/24-25FEFP2ndCalc.pdf . BILL: CS/SB 754 Page 4
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
None.
B. Private Sector Impact:
None.
C. Government Sector Impact:
The bill does not have an impact on state expenditures but may impact the funds received
by school districts under the Florida Educational Finance Program (FEFP). The bill
expands the core components that qualify for receipt of additional funding for IB
programs. This may increase the number of full-time equivalent (FTE) student
membership calculated for students successfully completing the Theory of Knowledge,
which could shift funds within the FEFP toward school districts with IB programs.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends section 1011.62 of the Florida Statutes.
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 on March 11, 2025:
The committee substitute provides clarifying language specifying that grades of “C” or
higher in Theory of Knowledge from the International Baccalaureate (IB) core
components are required to be used for additional FTE membership calculation for
students enrolled in Florida school districts and for awarding IB teacher bonuses.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.