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 Appropriations
BILL: SB 7048
INTRODUCER: Education Pre-K -12 Committee
SUBJECT: Education
DATE: February 21, 2024 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Palazesi Bouck ED Submitted as Comm. Bill/Fav
2. Gray Sadberry AP Favorable
I. Summary:
SB 7048 builds upon the school choice provisions in House Bill 1 (ch. 2023-16, L.O.F.) and
clarifies student eligibility for Florida’s K-12 scholarship programs, requirements for scholarship
funding organizations (SFO), the Department of Education (DOE), and parents. Specifically, the
bill:
 Expands eligibility for scholarship programs to the dependent children of an active duty
member of the United States Armed Forces who meet specified requirements.
 Increases the maximum number of students participating in the Family Empowerment
Scholarship for students with disabilities (FES-UA) scholarship program from three percent
to five percent of the state’s total exceptional student education membership, while also
including an automatic increase of an additional one percent based on demand.
 Establishes deadlines for SFOs and parents related to the application and renewal of the
Florida Tax Credit (FTC), personalized education program (PEP), and Family Empowerment
Scholarship (FES) programs.
 Codifies deadlines and responsibilities of SFOs and the DOE regarding the disbursement of
funds for the FES scholarship program.
 Updates the quarterly reporting requirements for SFOs to include information on applications
received, application review timeframes, reimbursements received, and reimbursement
processing timeframes.
 Requires an SFO to establish a process to collect input and feedback from parents, private
schools, and providers before implementing substantial modifications or enhancements to the
reimbursement process.
 Requires an SFO to make payment for tuition and fees for full-time enrollment within seven
business days after approval by the parent and school.
 Clarifies the authorized uses of scholarship funds.
 Repeals the scholarship funding portion of the Hope Scholarship Program, but maintains the
tax credits, program eligibility, and requirements.
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The bill has a significant impact on state revenues and expenditures. See Section V, Fiscal
Impact Statement.
The bill takes effect July 1, 2024, except as otherwise expressly provided.
II. Present Situation:
The present situation for the relevant portions of the bill is discussed under the Effect of
Proposed Changes of this bill analysis.
III. Effect of Proposed Changes:
Florida offers several scholarship programs that allow parents of eligible students to register in
and attend a private school that may better serve a student’s particular needs or to provide
educational options for students with disabilities or receiving parent-directed instruction. The
three scholarship programs, include:
 The Family Empowerment Scholarships, which include:
o The Family Empowerment Scholarship for students attending a private school (FES-EO).
o The Family Empowerment Scholarship for students with disabilities (FES-UA).1
 The Florida Tax Credit (FTC),2 consisting of a scholarship for students attending private
school and a scholarship for students in a personalized education program.3
 The Hope Scholarship Program (HSP).4
Private schools must meet specific criteria in order to be eligible to participate in Florida’s
scholarship programs and the Department of Education (DOE) and Commissioner of Education5
are tasked with implementation and oversight responsibilities. Florida’s scholarship programs are
administered by scholarship funding organizations (SFO) approved by the DOE.6
Private School Participation in Scholarship Programs
Present Situation
Each scholarship program has unique requirements for private schools, but there are common
criteria that each private school must meet in order to participate in any of the state’s scholarship
programs.7 A private school may be sectarian or nonsectarian, must meet Florida’s definition of a
private school,8 be registered with the state, and be in compliance with all the requirements of a
private school. A private school that participates in the scholarship program must also:9
 Comply with 42 U.S.C. s. 2000d which prohibits excluding a person from participation in
federally assisted programs on the grounds of race, color, or national origin.
1
Section 1002.394, F.S.; see also Rule 6A-6.0952, F.A.C.
2
Section 1002.395, F.S.; see also Rule 6A-6.0960, F.A.C.
3
Section 1002.395(7), F.S.
4
Section 1002.40, F.S.; see also Rule 6A-6.0951, F.A.C.
5
Section 1002.421, F.S.
6
See ss. 1002.394(11) and 1002.395(6) and (15), F.S.
7
See s. 1002.421, F.S.
8
See s. 1002.01(3), F.S.
9
Section 1002.421(1), F.S.; see also Rule 6A-6.03315, F.A.C.
BILL: SB 7048 Page 3
 Notify the Department of Education (DOE) of its intent to participate in a scholarship
program.
 Notify the DOE of any changes in the school’s name, director, mailing address, or physical
location within 15 days of the change.
 Provide the DOE or the scholarship funding organization (SFO) all required documentation
for student registration and payment.
 Provide to the SFO the school’s fee schedule.
 Annually complete and submit to the DOE a notarized scholarship compliance statement
verifying compliance with background screening requirements.
 Demonstrate fiscal soundness in accordance with statutory requirements.
 Meet applicable state and local health, safety, and welfare laws, codes, and rules.
 Employ or contract with teachers that meet specified requirements.
 Maintain a physical location in the state at which each student has regular and direct contact
with teachers.
 Provide to parents information regarding the school’s programs, services, classroom teacher
qualifications, and a statement that a private school student with a disability does not have a
right to all of the services that the student would receive if enrolled in a public school under
the Individuals with Disabilities Education Act (IDEA).
 Provide the parent, at least on a quarterly basis, a written report of the student’s progress;
 Cooperate with a parent who wants a student to participate in Florida’s statewide,
standardized assessments.
 Adopt policies establishing standards of ethical conduct for educational support employees,
instructional personnel, and school administrators.
 Not be owned or operated by a person or an entity domiciled in, owned by, or in any way
controlled by a foreign country of concern or foreign principal, as identified in law.10
Regular and direct contact with a teacher at an eligible private school is defined as a program of
instruction that provides for a minimum of 170 actual school instruction days with the required
instructional hours under the direct instruction of the private school teacher at the school’s
approved physical location. This may include occasional off-site activities including the FES-UA
transition-to-work plan under the supervision of the private school teacher.11
If a private school receives more than $250,000 in scholarship funds in one year, the school must
hire an independent certified public accountant (CPA) who must verify that the school meets the
requirements for eligibility, accounting and financial controls, and expenditures.12
If a school fails to meet any of the requirements in law or has consecutive years of material
exceptions listed in the CPA’s report, the commissioner may determine that the private school is
ineligible to participate in a scholarship program.13
The Commissioner of Education (commissioner) is authorized to permanently deny or revoke the
authority of an owner, officer or director to establish or operate a private school in the state and
10
Section 1002.421(1), F.S.; see also Rule 6A-6.03315, F.A.C.
11
Rule 6A-6.03315, F.A.C.
12
Section 1002.395(6), F.S.
13
Section 1002.421(1), F.S.
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include such individual on the disqualification list14, if the commissioner decides that the owner,
officer, or director:
 Is operating or has operated an educational institution in the state or another state or
jurisdiction in a manner contrary to the health, safety, or welfare of the public.
 Has operated an educational institution that closed during the school year.15
Effect of Proposed Changes
The bill amends s. 1002.421, F.S., to authorize that regular and direct contact may be satisfied,
for a student receiving a personalized education program (PEP) scholarship, by maintaining
contact with teachers at the private school’s physical location at least two school days per week
and requires that the remaining instructional time is addressed in the student learning plan.
The bill also amends ss. 1002.394 and 1002.395, F.S., to add requirements for private schools
participating in the state scholarships, which includes:
 Confirmation of the student's admission to the private school.
 Any other information required by the SFO to process scholarship payment. Private schools
must provide such information by the deadlines established by the SFO.
The bill clarifies that a student is not eligible to receive a quarterly scholarship payment under
the state’s choice scholarship programs if the private school fails to meet the deadlines.
Transition-to-work
Present Situation
A transition-to-work program consists of academic instruction, work skills training, and a
volunteer or paid work experience. A recipient of the Family Empowerment Scholarship for
students with disabilities (FES-UA) who has not received a high school diploma or certificate of
completion and who is at least 17 years old, but not older than 22 years old, may enroll in a
private school’s transition-to-work program. A student enrolled in the program must, at a
minimum, receive 15 instructional hours at the private school, including both academic and work
skills training, and participate in 10 hours of work at a volunteer or paid work experience.
Among other requirements, to offer the program, a participating private school must:
 Develop a program plan, which includes a description of the academic instruction and work
skills training a student will received and goals for students in the program.
 Submit the program plan to the Department of Education (DOE).16
Effect of Proposed Changes
The bill amends s. 1002.395, F.S., to authorize the DOE to provide guidance to a participating
private school that submits a transition-to-work program plan. The bill requires that a school
must consider any guidance if provided by the DOE, regarding the school’s plan.
14
See s. 1001.10(4), F.S.
15
Section 1002.421(3), F.S.
16
Section 1002.394(16), F.S.
BILL: SB 7048 Page 5
Florida Tax Credit Scholarship
Present Situation
The Florida Tax Credit (FTC) scholarship was created in 2001 and enables taxpayers to make
private, voluntary contributions to a scholarship funding organization (SFO), to expand
educational opportunities for families, to include those with limited financial resources, and
enables Florida’s children to achieve a greater level of excellence in their education.17 The FTC
scholarship is funded with contributions to SFOs from taxpayers who receive a tax credit for use
against their liability for corporate income tax, insurance premium tax, severance taxes on oil
and gas production, self-accrued sales tax liabilities of direct pay permit holders or alcoholic
beverage taxes on beer, wine, and spirits and rental or license fees.18 The tax credit is equal to
100 percent of the eligible contributions made.19 SFOs use these contributions to award
scholarships for the cost of tuition and fees at an eligible private school or transportation
expenses to a Florida public school in which a student is enrolled and that is different from the
school to which the student was assigned.20
In 2023, the Legislature expanded eligibility for an FTC scholarship for all Floridians eligible to
attend public school in Florida while simultaneously turning the scholarship into an education
savings account (ESA) by expanding the authorized uses for the FTC scholarship.21
Florida Tax Credit Scholarship Eligibility
The FTC scholarship program provides scholarships to students, with priority given to children
from low-income families and those who are in foster care or out-of-home care. Contingent upon
available funds, a student is initially eligible for an FTC scholarship if the student is a resident of
Florida and is eligible to enroll in kindergarten through grade 12 in a public school in Florida.22
An FTC scholarship may also be awarded to an eligible public school student enrolled in a
Florida public school which is different from the school to which the student was assigned or in a
lab school, if the school district does not provide the student with transportation to the school.
Such a scholarship is the greater of $750 or an amount equal to the school district expenditure
per student riding a bus.23
An FTC scholarship remains in force until the:
 SFO determines that the student is not eligible for program renewal.
 Commissioner suspends or revokes program participation or use of funds.
 Student's parent has forfeited participation in the program for failure to comply with
statutorily required parental and student responsibilities.
17
Section 1002.395(1), F.S.
18
Section 1002.395(1) and (5) and s. 212.099(2), F.S. Information and documentation provided to the DOE and the Auditor
General relating to the identity of a taxpayer that provides an eligible contribution under this section shall remain confidential
at all times. Section 1002.395(6), F.S. (flush left provision at end of subsection).
19
Sections 220.1875(1), 212.099(2), and 1002.395(5), F.S.
20
Section 1002.395(6)(l), F.S. An eligible contribution is a monetary contribution from a taxpayer to an eligible nonprofit
SFO. The taxpayer may not designate a specific child as the beneficiary of the contribution. Section 1002.395(2)(f), F.S.
21
Chapter 2023-16, s. 6, L.O.F.
22
Section 1002.395(3)(b), F.S.
23
Section 1002.395, F.S. The district expenditure per student riding a school bus is the amount determined by the DOE.
BILL: SB 7048 Page 6
 Student enrolls in a public school, except for a student who enters a Department of Juvenile
Justice (DJJ) detention center for no more than 21 days.
 Student graduates from high school or attains 21 years of age, whichever occurs first. 24
A student is not eligible for an FTC scholarship while he or she is:
 Enrolled in a public school, including a 3- or 4-year-old child who receives services funded
through the Florida Education Finance Program (FEFP).
 Enrolled in a school operating for the purpose of providing educational services to youth in a
DJJ commitment program.
 Receiving any other state-sponsored K-12 educational choice scholarship.
 Not having regular and direct contact with his or her private school teachers unless he or she
is enrolled in a personalized education program (PEP).
 Participating in a home education program.
 Participating in a private tutoring program unless he or she is enrolled in a PEP; or
 Participating in virtual instruction that receives state-funding for the student’s participation.25
Florida Tax Credit Scholarship Authorized Uses
Authorized uses of FTC scholarship funds include:26
 Tuition and fees for enrollment in an eligible private school.
 Instructional materials, including digital materials and Internet resources.
 Curriculum, which is a complete course of study for a particular content area or grade leve