Bill > S0820

Introduced Session

An act relating to child care and early learning providers; amending s. 170.201, F.S.; providing an exemption for public and private preschools from specified special assessments levied by a municipality; defining the term “preschool”; creating s. 211.0254, F.S.; authorizing the use of credits against certain taxes beginning on a specified date; providing a limitation on such credits; providing construction; providing applicability; creating s. 212.1835, F.S.; authorizing the use of credits against certain taxes beginning on a specified date; authorizing certain expenses and payments to count toward the tax due; providing construction; providing applicability; requiring electronic filing of returns and payment of taxes; amending s. 220.19, F.S.; authorizing the use of credits against certain taxes beginning on a specified date; revising obsolete provisions; authorizing certain taxpayers to use the credit in a specified manner; providing applicability; creating s. 402.261, F.S.; defining terms; authorizing certain taxpayers to receive tax credits for certain actions; providing requirements for such credits; specifying the maximum tax credit that may be granted; authorizing tax credits be carried forward; requiring repayment of tax credits under certain conditions and using a specified formula; requiring certain taxpayers to file specified returns and reports; requiring certain funds be redistributed; requiring taxpayers to submit applications beginning on a specified date to receive tax credits; requiring the application to include certain information; requiring the Department of Revenue to approve tax credits in a specified manner; prohibiting the transfer of a tax credit; providing an exception; requiring the department to approve certain transfers; requiring a specified approval before the transfer of certain credits; authorizing credits to be rescinded during a specified time period; requiring specified approval before certain credits may be rescinded; requiring rescinded credits to be made available for use in a specified manner; requiring the department to provide specified letters in a certain time period with certain information; authorizing the department to adopt rules; amending s. 402.305, F.S.; revising licensing standards for all licensed child care facilities and minimum standards and training requirements for child care personnel; requiring the Department of Children and Families to conduct specified screenings of child care personnel within a specified timeframe and issue provisional approval of such personnel under certain conditions; providing an exception; revising minimum standards for sanitation and safety of child care facilities; making technical changes; deleting provisions relating to drop-in child care; deleting provisions relating to educating parents and children about specified topics; deleting provisions relating to specialized child care facilities for the care of mildly ill children; amending s. 402.306, F.S.; requiring a county commission to annually affirm certain decisions; amending s. 402.3115, F.S.; expanding the types of providers to be considered when developing and implementing a plan to eliminate duplicative and unnecessary inspections; revising requirements for an abbreviated inspection plan for certain child care facilities; requiring the department to adopt rules; amending s. 402.316, F.S.; providing that certain child care facilities are exempt from specified requirements; creating s. 561.1214, F.S.; authorizing the use of credits against certain taxes beginning on a specified date; providing a limitation on such credits; providing applicability; providing construction; amending s. 624.5107, F.S.; authorizing the use of credits against certain taxes beginning on a specified date; providing a limitation; providing construction; providing applicability; amending s. 624.509, F.S.; revising the order in which certain credits and deductions may be taken to incorporate changes made by this act; amending s. 627.70161, F.S.; defining the term “large family child care home”; providing that specified insurance provisions apply to large family child care homes; amending s. 1002.59, F.S.; conforming cross references; authorizing the Department of Revenue to adopt emergency rules; providing for expiration; providing effective dates.

AI Summary

Committee Categories

Erin Grall (R)*,  Rosalind Osgood (D), 

Other Sponsors (2)

Died in Appropriations (on 03/08/2024)

Official Document