HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HB 667 International Baccalaureate Teacher Bonuses
SPONSOR(S): McFarland
TIED BILLS: None. IDEN./SIM. BILLS: SB 240
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Choice & Innovation Subcommittee 15 Y, 0 N Collins Sleap
2) PreK-12 Appropriations Subcommittee
3) Education & Employment Committee
SUMMARY ANALYSIS
The Florida Education Finance Program (FEFP) is the primary mechanism for funding the operating costs of
Florida school districts. Within the FEFP, additional weights are applied to a school district’s student full-time
equivalent (FTE) for bonus programs. The International Baccalaureate Diploma Program (IB program) is
considered a bonus FTE program.
Currently, a school district may earn a 0.16 additional FTE for each student enrolled in an IB course who
receives a score of four or higher on the subject examination, and a value of 0.3 FTE for each student who
receives an IB diploma. In addition to the FTE, teachers of IB courses receive a $50 bonus for each student in
each IB course who receives a score of four or higher on the IB examination and $500 if the student scores a
four or higher and the teacher is in a school designated with a grade of “D” or “F.”
The bill authorizes a school district to earn 0.16 additional FTE for each student enrolled in an IB course who
earns a score equivalent to a 4 or higher, as determined by the Department of Education, on an IB subject
examination.
The bill provides a bonus in the amount of $50 to a teacher for each student who earns the equivalent score,
and an additional $500 bonus if the teacher is in a school designated with a grade of "D" or "F" and has at least
one student who earns the equivalent score.
The bill requires the Office of Program Policy Analysis and Government Accountability to study weighted per
student funding awarded to school districts based on student examination performance in the Advanced
International Certificate of Education, IB, and Advanced Placement programs, and provide a report to the
Legislature by December 1, 2025.
The estimated fiscal impact on state government expenditures is $3.7 million. See Fiscal Analysis
The bill provides an effective date of July 1, 2024.
This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives .
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DATE: 2/1/2024
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present Situation
International Baccalaureate Diploma Program
The International Baccalaureate Diploma Program (IB program) is a high school program that doubles
as a college preparation curriculum. The IB program curriculum is made up of three core elements and
six subject groups.1 The six main areas of study include: language and literature, language acquisition,
individuals and societies, sciences, mathematics, and the arts. 2 The IB program requires students to
choose courses from the six subject groups.3 Students may opt to study an additional sciences,
individuals and societies, or languages course instead of a course in the arts. 4
As a part of the program, students will take some subjects at higher level (HL) and some at standard
level (SL).5 HL and SL courses differ in scope but are measured according to the same grade
descriptors, with students expected to demonstrate a greater body of knowledge, understanding and
skills at HL. Each student must take at least three, but not more than four, subjects at HL, and the
remaining at SL. SL subjects take up to 150 teaching hours. HL comprises 240 teaching hours.6
For most courses in the program, written examinations at the end of the program form the basis of the
assessment. Students receive grades ranging from 7 to 1, with 7 being the highest for each course
attempted.7
In addition to the six subject groups, the IB program requires study in three core elements, which
include:
Theory of Knowledge, a course in which students reflect on the nature of knowledge and on
how we know what we claim to know;
Extended Essay, which is an independent, self-directed piece of research, finishing with a
4,000-word paper; and
Creativity, Activity, and Service, in which students complete a project related to the three
concepts.8
The theory of knowledge and extended essay components are awarded individual grades from A to E9
and, collectively, can contribute up to three additional points towards the overall diploma score.
Creativity, activity, and service does not contribute to the points total but participation is a requirement
for the award of the diploma.10 Unlike the written examinations used to assess the six subject group
1 International Baccalaureate Diploma Programme, Curriculum, https://www.ibo.org/programmes/diploma-programme/curricu lum/
(last visited Jan. 26, 2024).
2 Id.
3 Id.
4 Id.
5 Id.
6 Id.
7 International Baccalaureate, Understanding DP Assessment, https://ibo.org/programmes/diploma-programme/assessment-and-
exams/understanding-ib-assessment/ (last visited Jan. 26, 2024). see also International Baccalaureate, Course selection guidance,
https://www.ibo.org/university-admission/support-students-transition-to-higher-education/course-selection-guidance (last visited Jan.
26, 2024)
8 International Baccalaureate, Curriculum, https://www.ibo.org/programmes/diploma-programme/curricu lu m/ (last visited Jan. 26,
2024).
9 International Baccalaureate, Assessment Principles and Practices- Quality Assessment in a Digital Age (2018), at 220, available at
https://www.ibo.org/contentassets/1cdf850e366447e99b 5a862aab 622883/assessment -principles-and-practices-2018-en.pdf; see also
International Baccalaureate, DP Passing Criteria, https://ibo.org/about-the-ib/what-it-means-to-be-an-ib-student/recognizing-student-
achievement/about-assessment/dp-passing-criteria/ (last visited Jan. 26, 2024).
10 Id. at 219-220.
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areas, the Theory of Knowledge course is assessed through a student exhibition and a 1,600-word
essay.11
A student’s final diploma result score is made up of the combined scores for each subject. The diploma
is awarded to students who gain at least 24 points, subject to certain minimum levels of performance
including successful completion of the three core elements. 12
Florida Education Finance Program
The Florida Education Finance Program (FEFP) is the primary mechanism for funding the operating
costs of Florida school districts.13 The FEFP allocates funds to each school district based on student
enrollment.14 The FEFP uses a unit of measure for each student called a full-time equivalent (FTE).15
One FTE equals one school year of instruction, or its equivalent provided to a student. 16 Within the
FEFP, additional weights are applied to a school district’s FTE for bonus FTE programs. 17 The IB
program is considered a bonus FTE program.
School districts may earn additional FTE for students who earn the following:
Program Additional Qualifying Student Attainment
FTE Value
International 0.16 FTE Score of four or higher on the
Baccalaureate (IB) subject examination.18
IB Diploma 0.3 FTE Receives an IB Diploma.19
From the funding generated by the additional FTE for each program, districts must allocate 80 percent
of the funds received to the school program whose students generate the funds and to school
programs that prepare prospective students to enroll in IB courses. 20 Funds must be expended solely
for the payment of allowable costs associated with the IB program. Allowable costs include: 21
IB annual school fees;
IB examination fees;
Salary benefits, and bonuses for teachers and program coordinators for the IB program and
teachers and coordinators who prepare prospective students for the program;
Supplemental books
Instructional supplies;
Instructional equipment or instructional materials for IB courses;
Other activities that identify prospective IB students or prepare prospective students to enroll in
IB course; and
Training or professional development for IB teachers.
11 International Baccalaureate, What is TOK?, https://ibo.org/programmes/diploma-programme/curriculu m/dp-core/theory-of-
knowledge/what-is-tok/ (last visited Jan. 26, 2024). The Theory of Knowledge essay is an external assessment component and is
marked by IB examiners. International Baccalaureate Diploma Programme Subject Brief, Core: Theory of knowledge (2022), at 3,
available at https://www.ibo.org/globalassets/new-structure/programmes/dp/pdfs/core-tok-2022-en.pdf.
12 2 International Baccalaureate, Understanding DP Assessment, https://ibo.org/programmes/diploma-programme/assessment-and-
exams/understanding-ib-assessment (last visited Jan. 26, 2024).
13 Florida Department of Education, 2022-23 Funding for Florida School Districts, at 4, available at
https://www.fldoe.org/core/fileparse.php/7507/urlt/Fefpdist.pdf.
14 See s. 1011.62(1), F.S.
15 Section 1011.61(1), F.S.
16 Section 1011.61(1)(a), F.S.
17 Florida Department of Education, 2022-23 Funding for Florida School Districts, at 18-21, available at
https://www.fldoe.org/core/fileparse.php/7507/urlt/fefpdist.pdf
18 Section 1011.62(1)(l), F.S.
19 Id.
20 Id.
21 Id.
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School districts must allocate the remaining 20 percent of the funds received from the additional FTE
funding for programs that assist academically disadvantaged students to prepare for more rigorous
courses.
From the additional FTE, districts are required to distribute bonuses 22 to classroom teachers as
follows:23
$50 for each student taught by the teacher in each IB course who receives a score of four or
higher on the IB subject examination.
$500 for an IB teacher in a school designated with a grade of “D” or “F” who has at least one
student scoring four or higher on the IB subject examination.
Effect of Proposed Changes
The bill authorizes a school district to earn 0.16 additional FTE for each student enrolled in an IB
course who earns a score equivalent to a 4 or higher, as determined by the Department of Education
(DOE), on an IB subject examination.
The bill provides a bonus in the amount of $50 to a teacher for each student who earns the equivalent
score; and an additional $500 bonus if the teacher is in a school designated with a grade of "D" or "F"
and has at least one student who earns the equivalent score.
The Theory of Knowledge subject examination, part of the required core of the IB program, would be
eligible for the additional FTE and classroom teacher bonus, subject to a level of student achievement
as determined by the DOE.
Additionally, the bill requires the Office of Program Policy Analysis and Government Accountability
(OPPAGA)24 to submit a report, by December 1, 2025 to the President of the Senate and Speaker of
the House of Representatives, regarding weighted student funding awarded to school districts based on
student examination performance in the Advanced International Certificate of Education (AICE), IB, and
Advanced Placement (AP) programs. The report must include the following:
The history and financial impact of weighted funding tied to student examination performance.
The per semester costs to school districts to offer and maintain any programs or courses eligible
for weighted funding, including, but not limited to, salary costs, program enrollment costs or
fees, equipment costs, and testing costs.
The expenditure of weighted funding at the school and district level, specifically detailing the
recipient category of such expenditures, including, but not limited to, teacher bonuses and
general revenue.
The equivalency of AICE, IB, and AP examination scores to generate weighted funding.
B. SECTION DIRECTORY:
Section 1: Amends s. 1011.62, F. S., revising the requirements for the calculation of additional full-
time equivalent membership and certain bonuses based on International Baccalaureate
examination scores of students to include students who earn equivalent scores as
determined by DOE.
Section 2: Requiring OPPAGA to conduct a specified study; providing requirements for such study;
requiring the office to submit a report on the study to the Legislature by a specified date.
22 Id.; see also Florida Department of Education, 2022-23 Funding for Florida School Districts, at 19, available at
https://www.fldoe.org/core/fileparse.php/7507/urlt/Fefpdist.pdf. Bonuses awarded are in addition to any regular wages or other
bonuses the teacher received or is scheduled to receive. Id.
23 Section 1011.62(1)(l)1.-2., F.S
24 OPPAGA supports the Florida Legislature by providing data, evaluative research and objective analysis that assist legislative budget
and policy deliberations. see OPPAGA, About OPPAGA, https://oppaga.fl.gov/ (last visited Jan. 26, 2024).
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Section 3: Provides an effective date.
II. FISCAL ANALYSIS & ECONOMIC IMPACT ST ATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
See Fiscal Comments
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
None.
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
None.
D. FISCAL COMMENTS:
Increasing the eligibility for students to receive additional full-time equivalent student membership will
have an estimated fiscal impact of $3,743,171 on the Florida Education Finance Program.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
None.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
None.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
None.
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DATE: 2/1/2024
Statutes affected: H 667 Filed: 1011.62