Bill Text: FL S1172 | 2018 | Regular Session | Comm Sub
Bill Title: Hope Scholarship Program
Spectrum: Bipartisan Bill
Status: (Failed) 2018-03-10 - Died in Appropriations [S1172 Detail]
Download: Florida-2018-S1172-Comm_Sub.html
Florida Senate - 2018 CS for SB 1172 By the Committee on Education; and Senator Galvano 581-02334-18 20181172c1 1 A bill to be entitled 2 An act relating to the Hope Scholarship Program; 3 creating s. 1002.40, F.S.; establishing the Hope 4 Scholarship Program; providing the purpose of the 5 program; defining terms; providing eligibility 6 requirements; prohibiting the payment of a scholarship 7 under certain circumstances; requiring a principal to 8 provide copies of a report of physical violence or 9 emotional abuse to certain individuals within a 10 specified timeframe; requiring the principal to 11 investigate such incidents; requiring a school 12 district to notify an eligible student’s parent of the 13 program under certain circumstances; requiring a 14 school district to provide certain information 15 relating to the statewide assessment program; 16 providing requirements and obligations for eligible 17 private schools; providing Department of Education 18 obligations relating to participating students and 19 private schools and program requirements; providing 20 Commissioner of Education obligations; requiring the 21 commissioner to deny, suspend, or revoke a private 22 school’s participation in the program or the payment 23 of scholarship funds under certain circumstances; 24 defining the term “owner or operator”; providing a 25 process for review of a decision from the commissioner 26 under certain circumstances; providing for the release 27 of personally identifiable student information under 28 certain circumstances; providing parent and student 29 responsibilities for initial and continued 30 participation in the program; providing nonprofit 31 scholarship-funding organization obligations; 32 providing for the calculation of the scholarship 33 amount; providing the scholarship amount for students 34 transferred to certain public schools; requiring 35 verification of specified information before a 36 scholarship may be disbursed; providing requirements 37 for the scholarship payments; providing funds for 38 administrative expenses for certain nonprofit 39 scholarship-funding organizations; providing 40 requirements for administrative expenses; prohibiting 41 a nonprofit scholarship-funding organization from 42 charging an application fee; providing Auditor General 43 obligations; providing requirements for taxpayer 44 elections to contribute to the program; requiring the 45 Department of Revenue to adopt forms to administer the 46 program; providing requirements for certain agents of 47 the Department of Revenue and motor vehicle dealers; 48 providing reporting requirements for nonprofit 49 scholarship-funding organizations relating to taxpayer 50 contributions; providing penalties; providing for the 51 restitution of specified funds under certain 52 circumstances; providing the state is not liable for 53 the award or use of program funds; prohibiting 54 additional regulations for private schools 55 participating in the program beyond those necessary to 56 enforce program requirements; requiring the State 57 Board of Education to adopt rules to administer the 58 program; creating s. 212.1832, F.S.; authorizing 59 certain persons to elect to direct certain state sales 60 and use tax revenue to be transferred to a nonprofit 61 scholarship-funding organization for the Hope 62 Scholarship Program; amending s. 1002.01, F.S.; 63 revising and defining terms; amending s. 1002.20; 64 updating educational options and terminology; amending 65 s. 1003.01, F.S.; redefining the term “regular school 66 attendance”; amending ss. 1002.385, 1002.39, 1002.395, 67 and 1003.26, F.S.; conforming cross-references and 68 provisions to changes made by the act; updating 69 terminology; repealing ch. 623, F.S., relating to 70 private school corporations, on a specified date; 71 amending s. 212.08, F.S.; conforming a cross 72 reference; repealing s. 1002.43, F.S., relating to 73 private tutoring programs; authorizing the Department 74 of Revenue to adopt emergency rules for specified 75 purposes; providing effective dates. 76 77 Be It Enacted by the Legislature of the State of Florida: 78 79 Section 1. Section 1002.40, Florida Statutes, is created to 80 read: 81 1002.40 The Hope Scholarship Program.— 82 (1) PURPOSE.—The Hope Scholarship Program is established to 83 provide the parent of a public school student who was the victim 84 of a substantiated incident of violence or abuse, as listed in 85 subsection (3), an opportunity to transfer the student to 86 another public school or to request and receive from the state a 87 scholarship for the student to enroll in and attend an eligible 88 private school. 89 (2) DEFINITIONS.—As used in this section, the term: 90 (a) “Department” means the Department of Education. 91 (b) “Eligible contribution” or “contribution” means a 92 monetary contribution from a person required to pay sales and 93 use tax on the purchase or acquisition of a motor vehicle, 94 subject to the restrictions provided in this section, to an 95 eligible nonprofit scholarship-funding organization. The 96 taxpayer making the contribution may not designate a specific 97 student as the beneficiary of the contribution. 98 (c) “Eligible nonprofit scholarship-funding organization” 99 or “organization” has the same meaning as provided in s. 100 1002.395(2)(f), as determined by the department. 101 (d) “Eligible private school” has the same meaning as 102 provided in s. 1002.395(2)(g), as determined by the department. 103 (e) “Motor vehicle” has the same meaning as provided in s. 104 320.01(1)(a), but does not include heavy trucks, truck tractors, 105 trailers, and motorcycles. 106 (f) “Parent” means a resident of this state who is a 107 parent, as defined in s. 1000.21, and whose public school 108 student was the victim of a reported incident, as listed in 109 subsection (3). 110 (g) “Program” means the Hope Scholarship Program. 111 (h) “School” includes any educational program or activity 112 conducted by a public K-12 educational institution, any school 113 related or school-sponsored program or activity, and riding on a 114 school bus, as defined in s. 1006.25(1), including waiting at a 115 school bus stop. 116 (i) “Unweighted FTE funding amount” means the statewide 117 average total funds per unweighted full-time equivalent funding 118 amount that is incorporated by reference in the General 119 Appropriations Act for the applicable state fiscal year. 120 (3) PROGRAM ELIGIBILITY.—Beginning with the 2018-2019 121 school year, contingent upon available funds, and on a first 122 come, first-served basis, a student enrolled full time in a 123 Florida public school in kindergarten through grade 12 is 124 eligible for a scholarship under this program if all of the 125 following conditions are met: 126 (a) The student is the victim of a substantiated incident 127 of battery; harassment; hazing; bullying; kidnapping; physical 128 attack; robbery; sexual offenses, harassment, assault, or 129 battery; threat or intimidation; or fighting at school. 130 (b) The incident is formally reported by the victim or the 131 victim’s parent to the principal. 132 (c) Through an investigation, the principal finds that the 133 incident is substantiated. 134 (d) The principal’s investigation remains open or the 135 district’s resolution of issues related to the incident remain 136 unresolved after timely notification, deliberative evaluation, 137 and 30 days of responsible and appropriate action taken in 138 accordance with paragraph (5)(a). 139 (4) PROGRAM PROHIBITIONS.—Payment of a scholarship may not 140 be made if a student is: 141 (a) Enrolled in a public school, including, but not limited 142 to, the Florida School for the Deaf and the Blind; the College 143 Preparatory Boarding Academy; the Florida Virtual School; a 144 developmental research school authorized under s. 1002.32; or a 145 charter school authorized under s. 1002.33, s. 1002.331, s. 146 1002.332, or s. 1002.333; 147 (b) Enrolled in a school operating for the purpose of 148 providing educational services to youth in the Department of 149 Juvenile Justice commitment programs; 150 (c) Participating in a virtual school, correspondence 151 school, or distance learning program that receives state funding 152 pursuant to the student’s participation unless the participation 153 is limited to no more than two courses per school year; 154 (d) Receiving any other educational scholarship pursuant to 155 this chapter; or 156 (e) Participating in a home education program, as defined 157 in s. 1002.01. 158 (5) SCHOOL DISTRICT OBLIGATIONS; PARENTAL OPTIONS.— 159 (a)1. Within 24 hours after receipt of a formal report of 160 an incident listed in subsection (3)(a), the principal shall 161 provide a copy of the report to the victim’s parent and the 162 alleged offender’s parent. The report must include a statement 163 of the expected investigative actions and the timeline for 164 reporting the outcome of the investigation. Within 24 hours 165 after receipt of the formal report, the principal must also 166 provide the superintendent with a copy of the report and 167 verification that the parents of the victim and the alleged 168 offender have been provided a copy of the incident report and 169 other required information. 170 2. In accordance with s. 1006.09, the principal must 171 investigate the incident to determine if the incident is 172 substantiated or unsubstantiated, and if the incident must be 173 reported. The principal may, at his or her discretion, determine 174 the extent to which each student was engaged in instigating, 175 initiating, or reacting to a physical altercation, and may 176 consider such information when evaluating and determining 177 appropriate disciplinary actions and investigation outcomes. 178 3. During the investigation period, the principal and the 179 superintendent shall take all necessary actions to continue the 180 educational services of students involved in the reported 181 incident while taking every reasonable precaution to keep the 182 alleged offender separated from the victim or any sibling of the 183 victim while on school grounds or on school transportation, 184 pursuant to ss. 1006.09, 1006.13, and 1006.147, as appropriate. 185 4. Upon the principal’s determination that an alleged 186 incident is unsubstantiated or the resolution of issues related 187 to a substantiated incident or within 15 days after the incident 188 was reported, whichever occurs first, the principal must report 189 to the victim’s parent and the alleged offender’s parent the 190 findings, outcome, or status of the investigation. The principal 191 shall continue to provide such reports to the parents at least 192 every 15 days until the investigation concludes and issues 193 associated with the incident are resolved. 194 5. If the principal’s investigation into the incident 195 remains open more than 30 days after the date a substantiated 196 incident was reported or issues associated with the incident 197 remain unresolved the school district, in accordance with the 198 school district’s code of student conduct, shall notify the 199 victim’s parent of the availability of the program and offer 200 that parent an opportunity to enroll his or her student in 201 another public school or to request and receive a scholarship to 202 attend an eligible private school, subject to available funding. 203 6. To facilitate timely, appropriate, and fiscally 204 accountable scholarship payments, school districts must report 205 and verify student enrollment information during and outside of 206 regular FTE student enrollment survey periods, as requested by 207 the department pursuant to paragraph (7)(d). 208 (b)1. A parent who, pursuant to s. 1002.31, chooses to 209 enroll his or her student in a Florida public school located 210 outside the district in which the student resides shall be 211 eligible for a scholarship under paragraph (11)(b) to transport 212 the student. 213 2. For each student participating in the program in a 214 private school who chooses to participate in the statewide 215 assessments under s. 1008.22 or the Florida Alternate 216 Assessment, the school district in which the student resides 217 must notify the student and his or her parent about the 218 locations and times to take all statewide assessments. 219 (6) PRIVATE SCHOOL ELIGIBILITY AND OBLIGATIONS.—An eligible 220 private school may be sectarian or nonsectarian and shall: 221 (a) Meet the definition of a private school in s. 1002.01 222 and comply with all requirements for private schools 223 participating in state school choice scholarship programs 224 pursuant to this section and s. 1002.421. 225 (b) Provide to the organization and the department, upon 226 request, all documentation required for the student’s 227 participation, including, but not limited to, the private 228 school’s and the student’s fee schedules. 229 (c) Be academically accountable to the parent for meeting 230 the educational needs of the student by: 231 1. At a minimum, annually providing to the parent a written 232 explanation of the student’s progress. 233 2. Annually administering or making provision for students 234 participating in the program in grades 3 through 10 to take one 235 of the nationally norm-referenced tests identified by the 236 department or the statewide assessments pursuant to s. 1008.22. 237 Students with disabilities for whom standardized testing is not 238 appropriate are exempt from this requirement. A participating 239 private school shall report a student’s scores to his or her 240 parent. 241 3. Cooperating with the student whose parent chooses to 242 have the student participate in the statewide assessments 243 pursuant to s. 1008.22 or, if a private school chooses to offer 244 the statewide assessments, administering the assessments at the 245 school. 246 a. A participating private school may choose to offer and 247 administer the statewide assessments to all students who attend 248 the private school in grades 3 through 10. 249 b. A participating private school shall submit a request in 250 writing to the department by March 1 of each year in order to 251 administer the statewide assessments in the subsequent school 252 year. 253 (d) Employ or contract with teachers who have regular and 254 direct contact with each student receiving a scholarship under 255 this section at the school’s physical location. 256 (e) Maintain in this state a physical location where a 257 scholarship student regularly attends classes. 258 (f) Provide a report from an independent certified public 259 accountant who performs the agreed-upon procedures developed 260 under s. 1002.395(6)(o) if the private school receives more than 261 $250,000 in funds from scholarships awarded under this section 262 in a state fiscal year. A private school subject to this 263 paragraph must annually submit the report by September 15 to the 264 organization that awarded the majority of the school’s 265 scholarship funds. The agreed-upon procedures must be conducted 266 in accordance with attestation standards established by the 267 American Institute of Certified Public Accountants. 268 269 The failure of a private school to meet the requirements of this 270 subsection constitutes a basis for the ineligibility of the 271 private school to participate in the program, as determined by 272 the department. 273 (7) DEPARTMENT OF EDUCATION OBLIGATIONS.—The department 274 shall: 275 (a) Establish a toll-free hotline that provides parents and 276 private schools with information on participation in the 277 program. 278 (b) Annually verify the eligibility of private schools that 279 meet the requirements of subsection (6). 280 (c) Require an annual notarized and sworn compliance 281 statement by participating private schools certifying compliance 282 with state laws and retain such records. 283 (d) Cross-check the list of participating students with the 284 public school enrollment lists and participation lists in other 285 scholarship programs established under this chapter before each 286 scholarship payment to avoid duplication. 287 (e) Maintain a list of nationally norm-referenced tests 288 identified for purposes of satisfying the testing requirement in 289 paragraph (9)(f). The tests must meet industry standards of 290 quality in accordance with State Board of Education rule. 291 (f) Require quarterly reports by an eligible nonprofit 292 scholarship-funding organization regarding the number of 293 students participating in the scholarship program, the private 294 schools in which the students are enrolled, and other 295 information deemed necessary by the department. 296 (g) Contract with an independent entity to provide an 297 annual evaluation of the program by: 298 1. Reviewing the school climate and code of student conduct 299 of each public school that reported the occurrence of a monthly 300 average of 10 or more substantiated incidents to determine areas 301 in the school or school district procedures involving reporting, 302 investigating, and communicating a parent’s and student’s rights 303 which are in need of improvement. At a minimum, the review must 304 include: 305 a. An assessment of the investigation time and quality of 306 the response of the school and the school district; 307 b. An assessment of the effectiveness of communication 308 procedures with the students involved in an incident, the 309 students’ parents, and the school and school district personnel; 310 c. An analysis of school incident and discipline data; and 311 d. The challenges and obstacles relating to implementing 312 recommendations from this review. 313 2. Reviewing the school climate and code of student conduct 314 of each public school a student transferred to if the student 315 was from a school identified in subparagraph 1. in order to 316 identify best practices and make recommendations to a public 317 school at which the incidents occurred. 318 3. Reviewing the performance of participating students 319 enrolled in a private school in which the majority of the 320 school’s total enrolled students in the prior school year 321 participated in one or more scholarship programs, as defined in 322 s. 1002.01, in which there are at least 10 participating 323 students who have scores for tests administered; and reviewing 324 the school climate and code of student conduct of the private 325 school if one or more scholarship participants were involved in 326 a reported incident at the school during the prior school year. 327 4. Surveying the parents of participating students to 328 determine academic, safety, and school climate satisfaction and 329 to identify any challenges or obstacles in addressing the 330 incident or relating to the use of the scholarship. 331 (h) Upon the request of a participating private school, 332 provide at no cost to the school the statewide assessments 333 administered under s. 1008.22 and any related materials for 334 administering the assessments. Students at a private school may 335 be assessed using the statewide assessments if the addition of 336 those students and the school does not cause the state to exceed 337 its contractual caps for the number of students tested and the 338 number of testing sites. The state shall provide the same 339 materials and support to a private school that it provides to a 340 public school. A private school that chooses to administer 341 statewide assessments under s. 1008.22 shall follow the 342 requirements set forth in ss. 1008.22 and 1008.24, rules adopted 343 by the State Board of Education to implement those sections, and 344 district-level testing policies established by the district 345 school board. 346 (i) Establish a process by which individuals may notify the 347 department of any violation by a parent, private school, or 348 school district of state laws relating to program participation. 349 The department shall conduct an inquiry or make a referral to 350 the appropriate agency for an investigation of any written 351 complaint of a violation of this section if the complaint is 352 signed by the complainant and is legally sufficient. A complaint 353 is legally sufficient if such complaint contains ultimate facts 354 that show that a violation of this section or any rule adopted 355 by the State Board of Education pursuant to this section has 356 occurred. In order to determine legal sufficiency, the 357 department may require supporting information or documentation 358 from the complainant. A department inquiry is not subject to the 359 requirements of chapter 120. 360 (j)1. Conduct site visits to participating private schools. 361 The purpose of the site visits is solely to verify the 362 information reported by the schools concerning the enrollment 363 and attendance of students, the credentials of teachers, 364 background screening of teachers, teachers’ fingerprinting 365 results, and other conditions required pursuant to s. 1002.421 366 and this section. The department may not make more than seven 367 site visits each year; however, the department may make 368 additional site visits at any time to a school that is the 369 subject of a violation complaint submitted pursuant to paragraph 370 (i), is identified by an organization for a known or suspected 371 violation, or has received a notice of noncompliance or a notice 372 of proposed action within the current year or the previous 2 373 years. 374 2. Annually, by December 15, report to the Governor, the 375 President of the Senate, and the Speaker of the House of 376 Representatives the department’s actions with respect to 377 implementing accountability in the program under this section 378 and s. 1002.421, any substantiated allegations or violations of 379 law or rule by an eligible private school under this program and 380 the corrective action taken by the department. 381 (8) COMMISSIONER OF EDUCATION AUTHORITY AND OBLIGATIONS.— 382 (a) The Commissioner of Education: 383 1. Shall deny, suspend, or revoke a private school’s 384 participation in the program if it is determined that the 385 private school has failed to comply with the provisions of this 386 section. However, if the noncompliance is correctable within a 387 reasonable amount of time and if the health, safety, or welfare 388 of the students is not threatened, the commissioner may issue a 389 notice of noncompliance which provides the private school with a 390 timeframe within which to provide evidence of compliance before 391 taking action to suspend or revoke the private school’s 392 participation in the program. 393 2. May deny, suspend, or revoke a private school’s 394 participation in the program if the commissioner determines that 395 an owner or operator of the private school is operating or has 396 operated an educational institution in this state or in another 397 state or jurisdiction in a manner contrary to the health, 398 safety, or welfare of the public. 399 a. In making such a determination, the commissioner may 400 consider factors that include, but are not limited to, acts or 401 omissions by an owner or operator which led to a previous denial 402 or revocation of participation in an education scholarship 403 program; an owner’s or operator’s failure to reimburse the 404 department for scholarship funds improperly received or retained 405 by a school; imposition of a prior criminal sanction related to 406 an owner’s or operator’s management or operation of an 407 educational institution; imposition of a civil fine or 408 administrative fine, license revocation or suspension, or 409 program eligibility suspension, termination, or revocation 410 related to an owner’s or operator’s management or operation of 411 an educational institution; or other types of criminal 412 proceedings in which an owner or operator was found guilty of, 413 regardless of adjudication, or entered a plea of nolo contendere 414 or guilty to, any offense involving fraud, deceit, dishonesty, 415 or moral turpitude. 416 b. For purposes of this subparagraph, the term “owner or 417 operator” includes an owner, operator, superintendent, or 418 principal of, or a person who has equivalent decisionmaking 419 authority over, a private school participating in the 420 scholarship program. 421 (b) The commissioner’s determination is subject to the 422 following: 423 1. If the commissioner intends to deny, suspend, or revoke 424 a private school’s participation in the program, the department 425 shall notify the private school of such proposed action in 426 writing by certified mail and regular mail to the private 427 school’s address of record with the department. The notification 428 shall include the reasons for the proposed action and notice of 429 the timelines and procedures set forth in this paragraph. 430 2. The private school that is adversely affected by the 431 proposed action shall have 15 days after receipt of the notice 432 of proposed action to file with the department’s agency clerk a 433 request for a proceeding pursuant to ss. 120.569 and 120.57. If 434 the private school is entitled to a hearing under s. 120.57(1), 435 the department shall refer the request to the Division of 436 Administrative Hearings. 437 3. Upon receipt of a request referred pursuant to this 438 paragraph, the director of the Division of Administrative 439 Hearings shall expedite the hearing and assign an administrative 440 law judge who shall commence a hearing within 30 days after the 441 receipt of the formal written request by the division and enter 442 a recommended order within 30 days after the hearing or within 443 30 days after receipt of the hearing transcript, whichever is 444 later. Each party shall be allowed 10 days in which to submit 445 written exceptions to the recommended order. A final order shall 446 be entered by the agency within 30 days after the entry of a 447 recommended order. The provisions of this subparagraph may be 448 waived upon stipulation by all parties. 449 (c) The commissioner may immediately suspend payment of 450 scholarship funds if it is determined that there is probable 451 cause to believe that there is: 452 1. An imminent threat to the health, safety, or welfare of 453 the students; or 454 2. Fraudulent activity on the part of the private school. 455 Notwithstanding s. 1002.22, in incidents of alleged fraudulent 456 activity pursuant to this section, the department’s Office of 457 Inspector General is authorized to release personally 458 identifiable records or reports of students to the following 459 persons or organizations: 460 a. A court of competent jurisdiction in compliance with an 461 order of that court or the attorney of record in accordance with 462 a lawfully issued subpoena, consistent with the Family 463 Educational Rights and Privacy Act, 20 U.S.C. s. 1232g. 464 b. A person or entity authorized by a court of competent 465 jurisdiction in compliance with an order of that court or the 466 attorney of record pursuant to a lawfully issued subpoena, 467 consistent with the Family Educational Rights and Privacy Act, 468 20 U.S.C. s. 1232g. 469 c. Any person, entity, or authority issuing a subpoena for 470 law enforcement purposes when the court or other issuing agency 471 has ordered that the existence or the contents of the subpoena 472 or the information furnished in response to the subpoena not be 473 disclosed, consistent with the Family Educational Rights and 474 Privacy Act, 20 U.S.C. s. 1232g, and 34 C.F.R. s. 99.31. 475 476 The commissioner’s suspension of payment pursuant to this 477 paragraph may be appealed pursuant to the same procedures and 478 timelines as the notice of proposed action set forth in 479 paragraph (b). 480 (9) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 481 PARTICIPATION.—A parent who applies for a Hope Scholarship is 482 exercising his or her parental option to place his or her 483 student in an eligible private school. 484 (a) The parent must select an eligible private school and 485 apply for the admission of his or her student. 486 (b) The parent must inform the student’s school district 487 when the parent withdraws his or her student to attend an 488 eligible private school. 489 (c) Any student participating in the program must comply 490 with the regular attendance requirements of s. 1003.01(13) and 491 remain in attendance throughout the school year unless excused 492 by the school for illness or other good cause. 493 (d) Each parent and each student has an obligation to the 494 private school to comply with the private school’s published 495 policies. 496 (e) Upon reasonable notice to the department and the school 497 district, the parent may remove the student from the private 498 school and place the student in a public school in accordance 499 with this section. 500 (f) The parent must ensure that the student participating 501 in the program takes the norm-referenced assessment offered by 502 the private school. The parent may also choose to have the 503 student participate in the statewide assessments pursuant to s. 504 1008.22. If the parent requests that the student participating 505 in the program take the statewide assessments pursuant to s. 506 1008.22 and the private school has not chosen to offer and 507 administer the statewide assessments, the parent is responsible 508 for transporting the student to the assessment site designated 509 by the school district. 510 (g) Upon receipt of a scholarship warrant, the parent to 511 whom the warrant is made must restrictively endorse the warrant 512 to the private school for deposit into the account of the 513 private school. The parent may not designate any entity or 514 individual associated with the participating private school as 515 the parent’s attorney in fact to endorse a scholarship warrant. 516 A parent who fails to comply with this paragraph forfeits the 517 scholarship. 518 (10) OBLIGATIONS OF NONPROFIT SCHOLARSHIP-FUNDING 519 ORGANIZATIONS.—An organization may establish scholarships for 520 eligible students by: 521 (a) Receiving applications and determining student 522 eligibility in accordance with the requirements of this section. 523 (b) Notifying parents of their receipt of a scholarship on 524 a first-come, first-served basis, based upon available funds. 525 (c) Preparing and submitting quarterly and annual reports 526 to the department pursuant to paragraphs (7)(f) and (g). In 527 addition, an eligible nonprofit scholarship-funding organization 528 must submit in a timely manner any information requested by the 529 department relating to the scholarship program. 530 (d) Notifying the department of any known or suspected 531 violation of this section by a private school, parent, or 532 student. 533 (11) FUNDING AND PAYMENT.— 534 (a) The maximum amount awarded to a student enrolled in an 535 eligible private school shall be determined as a percentage of 536 the unweighted FTE funding amount for that state fiscal year and 537 thereafter as follows: 538 1. Eighty-eight percent for a student enrolled in 539 kindergarten through grade 5. 540 2. Ninety-two percent for a student enrolled in grade 6 541 through grade 8. 542 3. Ninety-six percent for a student enrolled in grade 9 543 through grade 12. 544 (b) The maximum amount awarded to a student enrolled in a 545 Florida public school located outside of the district in which 546 the student resides shall be $750. 547 (c) When a student enters the program, the organization 548 must receive all documentation required for the student’s 549 participation, including a copy of the report of the 550 substantiated incident received pursuant to subsection (5) and 551 the private school’s and the student’s fee schedules. The 552 initial payment shall be made after verification of admission 553 acceptance, and subsequent payments shall be made upon 554 verification of continued enrollment and attendance at the 555 private school. 556 (d) Payment of the scholarship by the eligible nonprofit 557 scholarship-funding organization shall be by individual warrant 558 made payable to the student’s parent. If the parent chooses that 559 his or her student attend an eligible private school, the 560 warrant must be delivered by the eligible nonprofit scholarship 561 funding organization to the private school of the parent’s 562 choice, and the parent shall restrictively endorse the warrant 563 to the private school. 564 (e) An eligible nonprofit scholarship-funding organization 565 shall obtain verification from the private school of a student’s 566 continued attendance at the school for each period covered by a 567 scholarship payment. 568 (f) Payment of the scholarship shall be made by the 569 eligible nonprofit scholarship-funding organization no less 570 frequently than on a quarterly basis. 571 (g) An organization may use up to 3 percent of eligible 572 contributions received during the state fiscal year in which 573 such contributions are collected for administrative expenses if 574 the organization has operated as an eligible nonprofit 575 scholarship-funding organization for at least the preceding 3 576 fiscal years and did not have any findings of material weakness 577 or material noncompliance in its most recent audit under s. 578 1002.395(6)(m). Such administrative expenses must be reasonable 579 and necessary for the organization’s management and distribution 580 of eligible contributions under this section. Funds authorized 581 under this paragraph may not be used for lobbying or political 582 activity or expenses related to lobbying or political activity. 583 Up to one-third of the funds authorized for administrative 584 expenses under this paragraph may be used for expenses related 585 to the recruitment of contributions from taxpayers. An eligible 586 nonprofit scholarship-funding organization may not charge an 587 application fee. 588 (h) Moneys received pursuant to this section do not 589 constitute taxable income to the qualified student or his or her 590 parent. 591 (12) OBLIGATIONS OF THE AUDITOR GENERAL.— 592 (a) The Auditor General shall conduct an annual operational 593 audit of accounts and records of each organization that 594 participates in the program. As part of this audit, the Auditor 595 General shall verify, at a minimum, the total number of students 596 served and transmit that information to the department. The 597 Auditor General shall provide the commissioner with a copy of 598 each annual operational audit performed pursuant to this 599 subsection within 10 days after the audit is finalized. 600 (b) The Auditor General shall notify the department of any 601 organization that fails to comply with a request for 602 information. 603 (13) SCHOLARSHIP FUNDING TAX CREDITS.— 604 (a) A tax credit is available under s. 212.1832 for use by 605 a taxpayer that makes an eligible contribution to the program. 606 Each eligible contribution is limited to a single payment of $20 607 at the time of purchase of a motor vehicle or a single payment 608 of $20 at the time of registration of a motor vehicle that was 609 not purchased from a dealer. An eligible contribution shall be 610 accompanied by an election to contribute to the program and 611 shall be made by the purchaser at the time of purchase or at the 612 time of registration on a form provided by the Department of 613 Revenue. Payments of contributions shall be made to a dealer, as 614 defined in chapter 212, at the time of purchase of a motor 615 vehicle or to an agent of the Department of Revenue, as 616 designated by s. 212.06(10), at the time of registration of a 617 motor vehicle that was not purchased from a dealer. 618 (b) A tax collector or any person or firm authorized to 619 sell or issue a motor vehicle license who is designated as an 620 agent of the Department of Revenue pursuant to s. 212.06(10) or 621 who is a dealer shall: 622 1. Provide the purchaser the contribution election form, as 623 prescribed by the Department of Revenue, at the time of purchase 624 of a motor vehicle or at the time of registration of a motor 625 vehicle that was not purchased from a dealer. 626 2. Collect eligible contributions. 627 3. Using a form provided by the Department of Revenue, 628 which shall include the dealer’s or agent’s federal employer 629 identification number, remit to an organization on or before the 630 20th day of each month the total amount of contributions made to 631 that organization and collected during the preceding calendar 632 month. 633 4. Report on each return filed with the Department of 634 Revenue the total amount of credits allowed under s. 212.1832 635 during the preceding calendar month. 636 (c) An organization shall report to the Department of 637 Revenue, on or before the 20th day of each month, the total 638 amount of contributions received pursuant to paragraph (b) in 639 the preceding calendar month on a form provided by the 640 Department of Revenue. Such report shall include the federal 641 employer identification number of each tax collector, authorized 642 agent of the Department of Revenue, or dealer who remitted 643 contributions to the organization during that reporting period. 644 (d) A person who, with intent to unlawfully deprive or 645 defraud the program of its moneys or the use or benefit thereof, 646 fails to remit a contribution collected under this section is 647 guilty of theft of charitable funds, punishable as follows: 648 1. If the total amount stolen is less than $300, the 649 offense is a misdemeanor of the second degree, punishable as 650 provided in s. 775.082 or s. 775.083. Upon a second conviction, 651 the offender is guilty of a misdemeanor of the first degree, 652 punishable as provided in s. 775.082 or s. 775.083. Upon a third 653 or subsequent conviction, the offender is guilty of a felony of 654 the third degree, punishable as provided in s. 775.082, s. 655 775.083, or s. 775.084. 656 2. If the total amount stolen is $300 or more, but less 657 than $20,000, the offense is a felony of the third degree, 658 punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 659 3. If the total amount stolen is $20,000 or more, but less 660 than $100,000, the offense is a felony of the second degree, 661 punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 662 4. If the total amount stolen is $100,000 or more, the 663 offense is a felony of the first degree, punishable as provided 664 in s. 775.082, s. 775.083, or s. 775.084. 665 (e) A person convicted of an offense under paragraph (d) 666 shall be ordered by the sentencing judge to make restitution to 667 the organization in the amount that was stolen from the program. 668 (14) LIABILITY.—The state is not liable for the award or 669 any use of awarded funds under this section. 670 (15) SCOPE OF AUTHORITY.—This section does not expand the 671 regulatory authority of this state, its officers, or any school 672 district to impose additional regulation on participating 673 private schools beyond those reasonably necessary to enforce 674 requirements expressly set forth in this section. 675 (16) RULES.—The State Board of Education shall adopt rules 676 to administer this section. 677 Section 2. Section 212.1832, Florida Statutes, is created 678 to read: 679 212.1832 Credit for contributions to the Hope Scholarship 680 Program.— 681 (1) There is allowed a credit of 100 percent of an eligible 682 contribution made to an eligible nonprofit scholarship-funding 683 organization under s. 1002.40 against any tax imposed by the 684 state and due under this chapter as a result of the purchase or 685 acquisition of a motor vehicle. The credit may not exceed the 686 tax otherwise owed. 687 (2) For purposes of the distributions of tax revenue under 688 s. 212.20, the department shall disregard any tax credits 689 allowed under this section to ensure that any reduction in tax 690 revenue received that is attributable to the tax credits results 691 only in a reduction in distributions to the General Revenue 692 Fund. The provisions of s. 1002.40 apply to the credit 693 authorized by this section. 694 Section 3. Section 1002.01, Florida Statutes, is amended to 695 read: 696 1002.01 Definitions.— 697 (1) A “home education program” means the sequentially 698 progressive instruction of a student directed by his or her 699 parent in order to satisfy the attendance requirements of ss. 700 1002.41, 1003.01(13), and 1003.21(1). 701 (2) A “private school” is a nonpublic school that is 702 registered in accordance with s. 1002.42 and is defined as an 703 individual, association, copartnership, or corporation, or 704 department, division, or section of such organizations, that 705 designates itself as an educational center that includes 706 kindergarten or a higher grade or as an elementary, secondary, 707 business, technical, or trade school below college level or any 708 organization that provides instructional services that meet the 709 intent of s. 1003.01(13) or that gives preemployment or 710 supplementary training in technology or in fields of trade or 711 industry or that offers academic, literary, or career training 712 below college level, or any combination of the above, including 713 an institution that performs the functions of the above schools 714 through correspondence or extension, except those licensed under 715 the provisions of chapter 1005. A private school may be a 716 parochial, religious, denominational, for-profit, or nonprofit 717 school attended by a student in order to satisfy the attendance 718 requirements of s. 1003.01(13). This definition does not include 719 home education programs conducted in accordance with s. 1002.41. 720 (3) For purposes of this chapter, a “scholarship program” 721 means any one of the following: 722 (a) The Opportunity Scholarship Program established 723 pursuant to s. 1002.38. 724 (b) The Gardiner Scholarship Program established pursuant 725 to s. 1002.385. 726 (c) The John M. McKay Scholarships for Students with 727 Disabilities Program established pursuant to s. 1002.39. 728 (d) The Florida Tax Credit Scholarship Program established 729 pursuant to s. 1002.395. 730 (e) The Hope Scholarship Program established pursuant to s. 731 1002.40. 732 Section 4. Paragraph (b) of subsection (2) and subsection 733 (6) of section 1002.20, Florida Statutes, are amended to read: 734 1002.20 K-12 student and parent rights.—Parents of public 735 school students must receive accurate and timely information 736 regarding their child’s academic progress and must be informed 737 of ways they can help their child to succeed in school. K-12 738 students and their parents are afforded numerous statutory 739 rights including, but not limited to, the following: 740 (2) ATTENDANCE.— 741 (b) Regular school attendance.—Parents of students who have 742 attained the age of 6 years by February 1 of any school year but 743 who have not attained the age of 16 years must comply with the 744 compulsory school attendance laws. Parents have the option to 745 comply with the school attendance laws by attendance of the 746 student in a public school; a private parochial, religious, or 747 denominational school; a private school; or a home education 748 program; or a private tutoring program, in accordance withthe749provisions ofs. 1003.01(13). 750 (6) EDUCATIONAL CHOICE.— 751 (a) Public educational school choices.—Parents of public 752 school students may seek any public educational school choice 753 options that are applicable and available to students throughout 754 the state. These options may include controlled open enrollment, 755 single-gender programs, lab schools, virtual instruction 756 programs, charter schools, charter technical career centers, 757 magnet schools, alternative schools, special programs, auditory 758 oral education programs, advanced placement, dual enrollment, 759 International Baccalaureate, International General Certificate 760 of Secondary Education (pre-AICE), CAPE digital tools, CAPE 761 industry certifications, collegiate high school programs, 762 Advanced International Certificate of Education, early 763 admissions, credit by examination or demonstration of 764 competency, the New World School of the Arts, the Florida School 765 for the Deaf and the Blind, and the Florida Virtual School. 766 These options may also include the public educational choice 767 options of the Opportunity Scholarship Program and the McKay 768 Scholarships for Students with Disabilities Program. 769 (b) Private educational choices.—The parent of a student 770 may choose to enroll the student in a private school, as defined 771 in s. 1002.01(2). Parents of public school students may seek 772 private educational choice options under certain programs. 773 1. Under the McKay Scholarships for Students with 774 Disabilities Program, the parent of a public school student with 775 a disability may request and receive a McKay Scholarship for the 776 student to attend a private school in accordance with s. 777 1002.39. 778 2. Under the Florida Tax Credit Scholarship Program, the 779 parent of a student who qualifies for free or reduced-price 780 school lunch or who is currently placed, or during the previous 781 state fiscal year was placed, in foster care as defined in s. 782 39.01 may seek a scholarship from an eligible nonprofit 783 scholarship-funding organization in accordance with s. 1002.395. 784 3. Under the Gardiner Scholarship ProgramFlorida Personal785Learning Scholarship Accounts Program, the parent of a student 786 with a qualifying disability may apply for a Gardiner 787 Scholarshippersonal learning scholarshipto be used for 788 individual educational needs in accordance with s. 1002.385. 789 4. Under the Hope Scholarship Program, the parent of a 790 student who was the victim of a substantiated incident of 791 violence or abuse while attending a public school may seek a 792 scholarship for the student to attend a private school in 793 accordance with s. 1002.40. 794 (c) Home education.—The parent of a student may choose to 795 place the student in a home education program, as defined in s. 796 1002.01(1), in accordance withthe provisions ofs. 1002.41. 797(d)Private tutoring.—The parent of a student may choose to798place the student in a private tutoring program in accordance799with the provisions of s. 1002.43(1).800 Section 5. Subsection (13) of section 1003.01, Florida 801 Statutes, is amended to read: 802 1003.01 Definitions.—As used in this chapter, the term: 803 (13) “Regular school attendance” means the actual 804 attendance of a student during the school day as defined by law 805 and rules of the State Board of Education. Regular attendance 806 within the intent of s. 1003.21 may be achieved by a student’s 807 full-time attendance in one of the following options: 808 (a) A public school supported by public funds, including, 809 but not limited to, the Florida School for the Deaf and the 810 Blind, the Florida Virtual School, a developmental research 811 school, and a charter school established pursuant to chapter 812 1002.;813(b) A parochial, religious, or denominational school;814 (b)(c)A private school, as defined in s. 1002.01(2) and in 815 compliance with s. 1002.42, including, but not limited to, a 816 private parochial, religious, or denominational school; and a 817 private school supported in whole or in part by tuition charges 818 or by endowments or gifts. This option includes an eligible 819 private school in which a student attends as a participant in a 820 scholarship program, as defined in s. 1002.01(3).;821 (c)(d)A home education program, as defined in s. 822 1002.01(1), whichthatmeets the requirements of chapter 1002.;823or824(e) A private tutoring program that meets the requirements825of chapter 1002.826 Section 6. Paragraphs (d) and (h) of subsection (5) and 827 paragraph (a) of subsection (11) of section 1002.385, Florida 828 Statutes, are amended to read: 829 1002.385 The Gardiner Scholarship.— 830 (5) AUTHORIZED USES OF PROGRAM FUNDS.—Program funds must be 831 used to meet the individual educational needs of an eligible 832 student and may be spent for the following purposes: 833 (d) Enrollment in, or tuition or fees associated with 834 enrollment in, a home education program, an eligible private 835 school, an eligible postsecondary educational institution or a 836 program offered by the institution,a private tutoring program837authorized under s. 1002.43,a virtual program offered by a 838 department-approved private online provider that meets the 839 provider qualifications specified in s. 1002.45(2)(a), the 840 Florida Virtual School as a private paying student, or an 841 approved online course offered pursuant to s. 1003.499 or s. 842 1004.0961. 843 (h) Tuition and fees for part-time tutoring services 844 provided by a person who holds a valid Florida educator’s 845 certificate pursuant to s. 1012.56; a person who holds an 846 adjunct teaching certificate pursuant to s. 1012.57; or a person 847 who has demonstrated a mastery of subject area knowledge 848 pursuant to s. 1012.56(5). As used in this paragraph, the term 849 “part-time tutoring services” does not qualify as regular school 850 attendance as defined in s. 1003.01(13)s. 1003.01(13)(e). 851 852 A provider of any services receiving payments pursuant to this 853 subsection may not share, refund, or rebate any moneys from the 854 Gardiner Scholarship with the parent or participating student in 855 any manner. A parent, student, or provider of any services may 856 not bill an insurance company, Medicaid, or any other agency for 857 the same services that are paid for using Gardiner Scholarship 858 funds. 859 (11) PARENT AND STUDENT RESPONSIBILITIES FOR PROGRAM 860 PARTICIPATION.—A parent who applies for program participation 861 under this section is exercising his or her parental option to 862 determine the appropriate placement or the services that best 863 meet the needs of his or her child. The scholarship award for a 864 student is based on a matrix that assigns the student to support 865 Level III services. If a parent receives an IEP and a matrix of 866 services from the school district pursuant to subsection (7), 867 the amount of the payment shall be adjusted as needed, when the 868 school district completes the matrix. 869 (a) To satisfy or maintain program eligibility, including 870 eligibility to receive and spend program payments, the parent 871 must sign an agreement with the organization and annually submit 872 a notarized, sworn compliance statement to the organization to: 873 1. Affirm that the student is enrolled in a program that 874 meets regular school attendance requirements as provided in s. 875 1003.01(13)(b) or (c)s. 1003.01(13)(b)-(d). 876 2. Affirm that the program funds are used only for 877 authorized purposes serving the student’s educational needs, as 878 described in subsection (5). 879 3. Affirm that the parent is responsible for the education 880 of his or her student by, as applicable: 881 a. Requiring the student to take an assessment in 882 accordance with paragraph (8)(c); 883 b. Providing an annual evaluation in accordance with s. 884 1002.41(1)(c); or 885 c. Requiring the child to take any preassessments and 886 postassessments selected by the provider if the child is 4 years 887 of age and is enrolled in a program provided by an eligible 888 Voluntary Prekindergarten Education Program provider. A student 889 with disabilities for whom a preassessment and postassessment is 890 not appropriate is exempt from this requirement. A participating 891 provider shall report a student’s scores to the parent. 892 4. Affirm that the student remains in good standing with 893 the provider or school if those options are selected by the 894 parent. 895 896 A parent who fails to comply with this subsection forfeits the 897 Gardiner Scholarship. 898 Section 7. Subsection (3) of section 1002.39, Florida 899 Statutes, is amended to read: 900 1002.39 The John M. McKay Scholarships for Students with 901 Disabilities Program.—There is established a program that is 902 separate and distinct from the Opportunity Scholarship Program 903 and is named the John M. McKay Scholarships for Students with 904 Disabilities Program. 905 (3) JOHN M. MCKAY SCHOLARSHIP PROHIBITIONS.—A student is 906 not eligible for a John M. McKay Scholarship: 907 (a) While he or she is enrolled in a school operating for 908 the purpose of providing educational services to youth in 909 Department of Juvenile Justice commitment programs; 910 (b) While he or she is receiving a Florida tax credit 911 scholarship under s. 1002.395; 912 (c) While he or she is receiving an educational scholarship 913 pursuant to this chapter; 914 (d) While he or she is participating in a home education 915 program as defined in s. 1002.01(1); 916(e) While he or she is participating in a private tutoring917program pursuant to s. 1002.43;918 (e)(f)While he or she is participating in a virtual 919 school, correspondence school, or distance learning program that 920 receives state funding pursuant to the student’s participation 921 unless the participation is limited to no more than two courses 922 per school year; 923 (f)(g)While he or she is enrolled in the Florida School 924 for the Deaf and the Blind; 925 (g)(h)While he or she is not having regular and direct 926 contact with his or her private school teachers at the school’s 927 physical location unless he or she is enrolled in the private 928 school’s transition-to-work program pursuant to subsection (10); 929 or 930 (h)(i)If he or she has been issued a temporary 504 931 accommodation plan under s. 504 of the Rehabilitation Act of 932 1973 which is valid for 6 months or less. 933 Section 8. Subsection (4) of section 1002.395, Florida 934 Statutes, is amended to read: 935 1002.395 Florida Tax Credit Scholarship Program.— 936 (4) SCHOLARSHIP PROHIBITIONS.—A student is not eligible for 937 a scholarship while he or she is: 938 (a) Enrolled in a school operating for the purpose of 939 providing educational services to youth in Department of 940 Juvenile Justice commitment programs; 941 (b) Receiving a scholarship from another eligible nonprofit 942 scholarship-funding organization under this section; 943 (c) Receiving an educational scholarship pursuant to 944 chapter 1002; 945 (d) Participating in a home education program as defined in 946 s. 1002.01(1); 947(e) Participating in a private tutoring program pursuant to948s. 1002.43;949 (e)(f)Participating in a virtual school, correspondence 950 school, or distance learning program that receives state funding 951 pursuant to the student’s participation unless the participation 952 is limited to no more than two courses per school year; or 953 (f)(g)Enrolled in the Florida School for the Deaf and the 954 Blind. 955 Section 9. Paragraph (f) of subsection (1) of section 956 1003.26, Florida Statutes, is amended to read: 957 1003.26 Enforcement of school attendance.—The Legislature 958 finds that poor academic performance is associated with 959 nonattendance and that school districts must take an active role 960 in promoting and enforcing attendance as a means of improving 961 student performance. It is the policy of the state that each 962 district school superintendent be responsible for enforcing 963 school attendance of all students subject to the compulsory 964 school age in the school district and supporting enforcement of 965 school attendance by local law enforcement agencies. The 966 responsibility includes recommending policies and procedures to 967 the district school board that require public schools to respond 968 in a timely manner to every unexcused absence, and every absence 969 for which the reason is unknown, of students enrolled in the 970 schools. District school board policies shall require the parent 971 of a student to justify each absence of the student, and that 972 justification will be evaluated based on adopted district school 973 board policies that define excused and unexcused absences. The 974 policies must provide that public schools track excused and 975 unexcused absences and contact the home in the case of an 976 unexcused absence from school, or an absence from school for 977 which the reason is unknown, to prevent the development of 978 patterns of nonattendance. The Legislature finds that early 979 intervention in school attendance is the most effective way of 980 producing good attendance habits that will lead to improved 981 student learning and achievement. Each public school shall 982 implement the following steps to promote and enforce regular 983 school attendance: 984 (1) CONTACT, REFER, AND ENFORCE.— 985 (f)1. If the parent of a child who has been identified as 986 exhibiting a pattern of nonattendance enrolls the child in a 987 home education program pursuant to chapter 1002, the district 988 school superintendent shall provide the parent a copy of s. 989 1002.41 and the accountability requirements of this paragraph. 990 The district school superintendent shall also refer the parent 991 to a home education review committee composed of the district 992 contact for home education programs and at least two home 993 educators selected by the parent from a district list of all 994 home educators who have conducted a home education program for 995 at least 3 years and who have indicated a willingness to serve 996 on the committee. The home education review committee shall 997 review the portfolio of the student, as defined by s. 1002.41, 998 every 30 days during the district’s regular school terms until 999 the committee is satisfied that the home education program is in 1000 compliance with s. 1002.41(1)(b). The first portfolio review 1001 must occur within the first 30 calendar days of the 1002 establishment of the program. The provisions of subparagraph 2. 1003 do not apply once the committee determines the home education 1004 program is in compliance with s. 1002.41(1)(b). 1005 2. If the parent fails to provide a portfolio to the 1006 committee, the committee shall notify the district school 1007 superintendent. The district school superintendent shall then 1008 terminate the home education program and require the parent to 1009 enroll the child in an attendance option that meets the 1010 definition of “regular school attendance” under s. 1011 1003.01(13)(a) or (b)s. 1003.01(13)(a), (b), (c), or (e), 1012 within 3 days. Upon termination of a home education program 1013 pursuant to this subparagraph, the parent shall not be eligible 1014 to reenroll the child in a home education program for 180 1015 calendar days. Failure of a parent to enroll the child in an 1016 attendance option as required by this subparagraph after 1017 termination of the home education program pursuant to this 1018 subparagraph shall constitute noncompliance with the compulsory 1019 attendance requirements of s. 1003.21 and may result in criminal 1020 prosecution under s. 1003.27(2). Nothing contained herein shall 1021 restrict the ability of the district school superintendent, or 1022 the ability of his or her designee, to review the portfolio 1023 pursuant to s. 1002.41(1)(b). 1024 Section 10. Effective July 1, 2019, chapter 623, Florida 1025 Statutes, consisting of sections 623.01, 623.02, 623.03, 623.04, 1026 623.05, 623.06, 623.07, 623.08, 623.09, 623.10, 623.11, 623.12, 1027 623.13, and 623.14, is repealed. 1028 Section 11. Effective July 1, 2019, subsection (13) of 1029 section 212.08, Florida Statutes, is amended to read: 1030 212.08 Sales, rental, use, consumption, distribution, and 1031 storage tax; specified exemptions.—The sale at retail, the 1032 rental, the use, the consumption, the distribution, and the 1033 storage to be used or consumed in this state of the following 1034 are hereby specifically exempt from the tax imposed by this 1035 chapter. 1036 (13) No transactions shall be exempt from the tax imposed 1037 by this chapter except those expressly exempted herein. All laws 1038 granting tax exemptions, to the extent they may be inconsistent 1039 or in conflict with this chapter, including, but not limited to, 1040 the following designated laws, shall yield to and be superseded 1041 by the provisions of this subsection: ss. 125.019, 153.76, 1042 154.2331, 159.15, 159.31, 159.50, 159.708, 163.385, 163.395, 1043 215.76, 243.33, 315.11, 348.65, 348.762, 349.13, 403.1834, and 1044 616.07, and 623.09, and the following Laws of Florida, acts of 1045 the year indicated: s. 31, chapter 30843, 1955; s. 19, chapter 1046 30845, 1955; s. 12, chapter 30927, 1955; s. 8, chapter 31179, 1047 1955; s. 15, chapter 31263, 1955; s. 13, chapter 31343, 1955; s. 1048 16, chapter 59-1653; s. 13, chapter 59-1356; s. 12, chapter 61 1049 2261; s. 19, chapter 61-2754; s. 10, chapter 61-2686; s. 11, 1050 chapter 63-1643; s. 11, chapter 65-1274; s. 16, chapter 67-1446; 1051 and s. 10, chapter 67-1681. This subsection does not supersede 1052 the authority of a local government to adopt financial and local 1053 government incentives pursuant to s. 163.2517. 1054 Section 12. Section 1002.43, Florida Statutes, is repealed. 1055 Section 13. The Department of Revenue may, and all 1056 conditions are deemed met to, adopt emergency rules pursuant to 1057 ss. 120.536(1) and 120.54, Florida Statutes, to administer ss. 1058 1002.40 and 212.1832 which are created by this act. 1059 Section 14. Except as otherwise expressly provided in this 1060 act, this act shall take effect July 1, 2018.