florida tax credit scholarship statute
The report shall also include, to the extent possible, a comparison of scholarship students’ performance to the statewide student performance of public school students with socioeconomic backgrounds similar to those of students participating in the scholarship program. A person or entity authorized by a court of competent jurisdiction in compliance with an order of that court or the attorney of record pursuant to a lawfully issued subpoena, consistent with the Family Educational Rights and Privacy Act, 20 U.S.C. Ninety-two percent for a student enrolled in grade 6 through grade 8. The project term is 2 years, and the amount of the project is up to $250,000 per year. The statute that governs the Family Empowerment Scholarship that is also administered by Step Up For Students is Florida statute number 1002.394. The credit can be applied to multiple forms of taxation including corporate income tax, sales tax, some excise taxes, insurance premium tax, and severance tax. (a)() The department, the division, and the Department of Education shall develop a cooperative agreement to assist in the administration of this section. If the parent requests that the student participating in the scholarship program take statewide assessments pursuant to s. 1008.22, the parent is responsible for transporting the student to the assessment site designated by the school district. An owner, president, officer, or director of an eligible nonprofit scholarship-funding organization or a person with equivalent decisionmaking authority over an eligible nonprofit scholarship-funding organization. The fee may be borne by the owner or operator of the nonprofit scholarship-funding organization. Parents want educational programs that empower them to choose the best setting to meet the learning needs of their children. 2018-4; s. 20, ch. On school requirements, the tax-credit scholarship program requires schools to have state approval and administer a nationally norm-referenced test to scholarship students, but it avoids unnecessary regulations. Must provide to the Auditor General and the Department of Education a report on the results of an annual financial audit of its accounts and records conducted by an independent certified public accountant in accordance with auditing standards generally accepted in the United States, government auditing standards, and rules promulgated by the Auditor General. The parent may also choose to have the student participate in the statewide assessments pursuant to s. 1008.22. Must provide scholarships, from eligible contributions, to eligible students for the cost of: Tuition and fees for an eligible private school; or. DR-116200 N. 07/15 TC . According to each participating private school in which there are at least 30 participating students who have scores for tests administered during or after the 2009-2010 school year for 2 consecutive years at that private school. (j)() Must maintain separate accounts for scholarship funds and operating funds. Upon receipt of a request referred pursuant to this paragraph, the director of the Division of Administrative Hearings shall expedite the hearing and assign an administrative law judge who shall commence a hearing within 30 days after the receipt of the formal written request by the division and enter a recommended order within 30 days after the hearing or within 30 days after receipt of the hearing transcript, whichever is later. The tests must meet industry standards of quality in accordance with State Board of Education rule. (15) PRESERVATION OF CREDIT.—If any provision or portion of this section, s. 211.0251, s. 212.1831, s. 220.1875, s. 561.1211, or s. 624.51055 or the application thereof to any person or circumstance is held unconstitutional by any court or is otherwise declared invalid, the unconstitutionality or invalidity shall not affect any cre, s. 5, ch. All owners and operators as defined in subparagraph (2)(h)1. are, upon employment or engagement to provide services, subject to level 2 background screening as provided under chapter 435. Twenty-five percent if the student’s household income level is equal to or greater than 200 percent, but less than 215 percent, of the federal poverty level. To transfer a tax credit available under the Florida Tax Credit Scholarship Program, the transferring business and the receiving business must both be members of the same affiliated group of corporations. If the procedures and guidelines are revised, the revisions must be provided to private schools and the Commissioner of Education by March 15 of the year in which the revisions were completed. The student is currently placed, or during the previous state fiscal year was placed, in foster care or in out-of-home care as defined in s. Enrolled in a school operating for the purpose of providing educational services to youth in Department of Juvenile Justice commitment programs; Receiving a scholarship from another eligible nonprofit scholarship-funding organization under this section; Receiving an educational scholarship pursuant to chapter 1002; Participating in a home education program as defined in s. Participating in a private tutoring program pursuant to s. 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