The 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. It 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 change aims to ensure that violations are prosecuted effectively by allowing more time for law enforcement to act upon reports.

Additionally, the bill specifies that this new provision 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 the implementation of these changes in the law.