The Florida Senate
(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 240
INTRODUCER: Senators Burton and Perry
SUBJECT: International Baccalaureate Teacher Bonuses
DATE: February 14, 2024 REVISED:
1. Palazesi Bouck ED Favorable
2. Gray Elwell AED Favorable
3. Gray Sadberry AP Favorable
I. Summary:
SB 240 authorizes the Department of Education (DOE) to determine equivalent scores for
International Baccalaureate (IB) assessments which qualify for additional full-time equivalent
funding and for certain school, district, and teacher bonuses based on IB exams.
This bill has a significant, but indeterminate fiscal impact. See section V.
The bill is effective July 1, 2024.
II. Present Situation:
International Baccalaureate Organization
Established in 1968, the International Baccalaureate (IB) programme is designed to develop
well-rounded individuals who can respond to today’s challenges.1 As of November 2023, IB
programmes were being offered at over 5,700 schools in 160 countries to more than 1.95 million
students.2 The IB programme consists of four different programmes:
 Primary Years;
 Middle Years;
 Career-related; and
 Diploma.3
International Baccalaureate, About the IB,, (last visited Jan. 10, 2023).
International Baccalaureate, Facts and Figures,, (last visited Jan.10,
International Baccalaureate, Programme,, (last visited Jan. 10, 2023).
BILL: SB 240 Page 2
The IB Diploma curriculum consists of six subject area groups and three core courses. 4 The IB
Diploma curriculum offers courses that students can choose in the following six subjects:
 Studies in language and literature;
 Language acquisition;
 Individuals and societies;
 Sciences;
 Mathematics; and
 Arts.
Additionally, all students enrolled in the IB Diploma Programme must successfully complete the
diploma core which includes the following:
 Theory of knowledge;
 The extended essay; and
 Creativity, activity, and service.
The IB assessments scores range from 1 to 7 (scores of 4-7 are typically considered passing),
with the Theory of Knowledge assessment score scale ranging from A-F.5 IB diplomas are
awarded to students who earn at least 24 points from the course’s corresponding assessment and
complete the requirements of the diploma core.
International Baccalaureate Program in Florida
The IB program is one of a number of articulated acceleration programs, which are intended to
shorten the time necessary for a student to earn a high school diploma and a postsecondary
degree, broaden the scope of curricular options available, or increase the depth of study available
for a particular subject.6 The law provides the following benefits to schools and students engaged
in the IB program:
 Successful completion of a course examination qualifies for college credit.7
 The percentage of a school’s students eligible to earn college credit favorably affects the
school’s grade.8
 A grade earned in IB is assigned additional weight for determining student eligibility for a
Bright Futures scholarship.9
 A student who earns an IB Diploma is not required to achieve a score on a college entrance
exam to qualify for a Bright Futures scholarship.10
 Classroom teachers and school districts receive funding incentives based on the performance
of each student in IB examinations.11
International Baccalaureate, Diploma Programme, , (last visited Jan.
10, 2023).
Email, Megan Fay, Capital City Consulting, The IB DP Curriculum, (Jan. 2, 2023) (on file with the Senate Committee on
Education Pre-K-12).
Section 1007.27(1), F.S.
Section 1003.4295, F.S.
Section 1008.34(3), F.S.
Section 1009.531(3), F.S.
Florida Department of Education, 2021-22 Bright Futures Student Handbook, at 5, (last visited Jan.10, 2023).
Section 1011.62(1), F.S.
BILL: SB 240 Page 3
For school year 2023-2024, the IB diploma curriculum was offered at over 90 schools in
Florida,12 with approximately 16,000 students enrolled in IB courses across the state.13 Since
2020, the number of IB diplomas awarded to students in Florida has increased from 902 to
Funds for the Operations of Schools – International Baccalaureate Program
The Florida Education Finance Program (FEFP) provides a funding incentive for school districts
with students in IB courses who successfully complete IB examinations or earn an IB diploma.
School districts and schools can earn a value of .16 full-time equivalent student membership
within the FEFP for each student enrolled in an IB course who receives a score of 4 or higher on
a subject examination. An additional value of 0.3 full-time equivalent student membership is
added for each student who receives an IB diploma.15
Additionally, school districts are required to distribute to each classroom teacher who provides
IB instruction:
 A bonus in the amount of $50 for each student taught by the IB teacher in each IB course
who receives a score of 4 or higher on the IB examination.
 An additional bonus of $500 to each IB teacher in a school designated with a grade of “D” or
“F” who has at least one student scoring 4 or higher on the IB examination, regardless of the
number of classes taught or of the number of students scoring a 4 or higher on the IB
III. Effect of Proposed Changes:
This bill modifies s. 1011.62, F.S., to authorize the Department of Education (DOE) to determine
an equivalent score for certain International Baccalaureate (IB) subject area examinations that
are not scored on the traditional 1-7 score scale, like the required Theory of Knowledge course.
Courses with equivalent scores determined by the DOE can generate additional full-time
equivalent student funding and bonus funding for classroom teachers who provide IB instruction.
The bill is effective July 1, 2024.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
Florida Association of IB World Schools, Florida IB Schools: Diploma Programme: All Counties,
IB-Schools.cfm?prmProgramme=Diploma, (last visited Jan. 10, 2023).
Florida Department of Education, Know Your Schools Portal – State Report Card,, (last visited Jan.10, 2023).
Email, Megan Fay, Capital City Consulting, The IB DP Curriculum, (Jan. 3, 2023) (on file with the Senate Committee on
Education Pre-K-12).
Section 1011.62(1), F.S.
BILL: SB 240 Page 4
B. Public Records/Open Meetings Issues:
C. Trust Funds Restrictions:
D. State Tax or Fee Increases:
E. Other Constitutional Issues:
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
B. Private Sector Impact:
C. Government Sector Impact:
This bill could have a significant negative fiscal impact on state revenues and
expenditures. The bill authorizes the DOE to expand the types of scores that qualify for
receipt of additional funding for IB programs. This potentially could increase the number
of full-time equivalent student membership, which could lead to additional funding for a
school district within the Florida Education Finance Program. In the most recent FEFP
calculation, 4,142.40 weighted FTE were counted for the IB exam as add on FTE. 17
I. Technical Deficiencies:
II. Related Issues:
III. Statutes Affected:
This bill substantially amends section 1011.62 of the Florida Statutes.
Florida Department of Education, Florida Education Finance Program 2023-24 Second Calculation (July 2023), at 17 (last visited Jan. 12, 2024).
BILL: SB 240 Page 5
IV. Additional Information:
A. Committee Substitute – Statement of Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
B. Amendments:
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.

Statutes affected:
S 240 Filed: 1011.62