This bill amends section 775.15 of the Florida Statutes to establish a new statute of limitations for offenses related to required reports concerning children, specifically violations of section 39.201. The bill stipulates that the limitation period for such offenses will not commence until a law enforcement agency or another governmental agency (excluding the institution where the violation occurred) is made aware of the violation. This provision aims to ensure that necessary actions can be taken to address violations concerning the welfare of children without being hindered by the statute of limitations.

Additionally, the bill specifies that this new limitation period applies to any offense that is not already barred from prosecution as of July 1, 2026. The act is set to take effect on that same date, providing a clear timeline for its implementation.