Florida Senate - 2024 SB 820 By Senator Grall 29-00375A-24 2024820__ Page 1 of 33 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to child care and early learning 2 providers; amending s. 170.201, F.S.; providing an 3 exemption for public and private preschools from 4 specified special assessments levied by a 5 municipality; defining the term “preschool”; creating 6 s. 211.0254, F.S.; authorizing the use of credits 7 against certain taxes beginning on a specified date; 8 providing a limitation on such credits; providing 9 construction; providing applicability; creating s. 10 212.1835, F.S.; authorizing the use of credits against 11 certain taxes beginning on a specified date; 12 authorizing certain expenses and payments to count 13 toward the tax due; providing construction; providing 14 applicability; requiring electronic filing of returns 15 and payment of taxes; amending s. 220.19, F.S.; 16 authorizing the use of credits against certain taxes 17 beginning on a specified date; revising obsolete 18 provisions; authorizing certain taxpayers to use the 19 credit in a specified manner; providing applicability; 20 creating s. 402.261, F.S.; defining terms; authorizing 21 certain taxpayers to receive tax credits for certain 22 actions; providing requirements for such credits; 23 specifying the maximum tax credit that may be granted; 24 authorizing tax credits be carried forward; requiring 25 repayment of tax credits under certain conditions and 26 using a specified formula; requiring certain taxpayers 27 to file specified returns and reports; requiring 28 certain funds be redistributed; requiring taxpayers to 29

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 2 of 33 CODING: Words stricken are deletions; words underlined are additions. submit applications beginning on a specified date to 30 receive tax credits; requiring the application to 31 include certain information; requiring the Department 32 of Revenue to approve tax credits in a specified 33 manner; prohibiting the transfer of a tax credit; 34 providing an exception; requiring the department to 35 approve certain transfers; requiring a specified 36 approval before the transfer of certain credits; 37 authorizing credits to be rescinded during a specified 38 time period; requiring specified approval before 39 certain credits may be rescinded; requiring rescinded 40 credits to be made available for use in a specified 41 manner; requiring the department to provide specified 42 letters in a certain time period with certain 43 information; authorizing the department to adopt 44 rules; amending s. 402.305, F.S.; revising licensing 45 standards for all licensed child care facilities and 46 minimum standards and training requirements for child 47 care personnel; requiring the Department of Children 48 and Families to conduct specified screenings of child 49 care personnel within a specified timeframe and issue 50 provisional approval of such personnel under certain 51 conditions; providing an exception; deleting 52 provisions relating to drop-in child care; deleting 53 provisions relating to educating parents and children 54 about specified topics; deleting provisions relating 55 to specialized child care facilities for the care of 56 mildly ill children; amending s. 402.306, F.S.; 57 requiring a county commission to annually affirm 58

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 3 of 33 CODING: Words stricken are deletions; words underlined are additions. certain decisions; amending s. 402.3115, F.S.; 59 expanding the types of providers to be considered when 60 developing and implementing a plan to eliminate 61 duplicative and unnecessary inspections; revising 62 requirements for an abbreviated inspection plan for 63 certain child care facilities; requiring the 64 department to adopt rules; amending s. 402.316, F.S.; 65 providing that certain child care facilities are 66 exempt from specified requirements; creating s. 67 561.1214, F.S.; authorizing the use of credits against 68 certain taxes beginning on a specified date; providing 69 a limitation on such credits; providing applicability; 70 providing construction; amending s. 624.5107, F.S.; 71 authorizing the use of credits against certain taxes 72 beginning on a specified date; providing a limitation; 73 providing construction; providing applicability; 74 amending s. 624.509, F.S.; revising the order in which 75 certain credits and deductions may be taken to 76 incorporate changes made by this act; amending s. 77 627.70161, F.S.; defining the term “large family child 78 care home”; providing that specified insurance 79 provisions apply to large family child care homes; 80 amending s. 1002.59, F.S.; conforming cross-81 references; authorizing the Department of Revenue to 82 adopt emergency rules; providing for expiration; 83 providing effective dates. 84 85 Be It Enacted by the Legislature of the State of Florida: 86 87

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 4 of 33 CODING: Words stricken are deletions; words underlined are additions.

Section 1. Subsection (2) of

section 170.201, Florida 88 Statutes, is amended to read: 89 170.201 Special assessments.— 90

(2) Property owned or occupied by a religious institution 91 and used as a place of worship or education; by a public or 92 private preschool, elementary school, middle school, or high 93 school; or by a governmentally financed, insured, or subsidized 94 housing facility that is used primarily for persons who are 95 elderly or disabled shall be exempt from any special assessment 96 levied by a municipality to fund any service if the municipality 97 so desires.

As used in this subsection, the term “religious 98 institution” means any church, synagogue, or other established 99 physical place for worship at which nonprofit religious services 100 and activities are regularly conducted and carried on and the 101 term “governmentally financed, insured, or subsidized housing 102 facility” means a facility that is financed by a mortgage loan 103 made or insured by the United States Department of Housing and 104 Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 105 232, or s. 236 of the National Housing Act and is owned or 106 operated by an entity that qualifies as an exempt charitable 107 organization under s. 501(c)(3) of the Internal Revenue Code.

As 108 used in this subsection, the term “preschool” means any child 109 care facility licensed under s. 402.305 which serves children 110 under 5 years of age. 111

Section

Section 211.0254, Florida Statutes, is created 112 to read: 113 211.0254 Child care tax credits.—Beginning January 1, 2025, 114 there is allowed a credit pursuant to s. 402.261 against any tax 115 imposed by the state due under s. 211.02 or s. 211.025. However, 116

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 5 of 33 CODING: Words stricken are deletions; words underlined are additions. the combined credit allowed under this

section and ss. 211.0251, 117 211.0252, and 211.0253 may not exceed 50 percent of the tax due 118 on the return on which the credit is taken. If the combined 119 credit allowed under the foregoing sections exceeds 50 percent 120 of the tax due on the return, the credit must first be taken 121 under s. 211.0251, then under s. 211.0253, then under s. 122 211.0252. Any remaining liability must be taken under this 123

section but may not exceed 50 percent of the tax due. For 124 purposes of the distributions of tax revenue under s. 211.06, 125 the department shall disregard any tax credits allowed under 126 this

section to ensure that any reduction in tax revenue 127 received which is attributable to the tax credits results only 128 in a reduction in distributions to the General Revenue Fund. The 129 provisions of s. 402.261 apply to the credit authorized by this 130 section. 131

Section

Section 212.1835, Florida Statutes, is created 132 to read: 133 212.1835 Child care tax credits.—Beginning January 1, 2025, 134 there is allowed a credit pursuant to s. 402.261 against any tax 135 imposed by the state and due under this

chapter from a direct 136 pay permitholder as a result of the direct pay permit held 137 pursuant to s. 212.183. For purposes of the dealer’s credit 138 granted for keeping prescribed records, filing timely tax 139 returns, and properly accounting and remitting taxes under s. 140 212.12, the amount of tax due used to calculate the credit must 141 include any expenses or payments from a direct pay permitholder 142 which give rise to a credit under s. 402.261. For purposes of 143 the distributions of tax revenue under s. 212.20, the department 144 shall disregard any tax credits allowed under this

section to 145

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 6 of 33 CODING: Words stricken are deletions; words underlined are additions. ensure that any reduction in tax revenue received which is 146 attributable to the tax credits results only in a reduction in 147 distributions to the General Revenue Fund. The provisions of s. 148 402.261 apply to the credit authorized by this section. A dealer 149 who claims a tax credit under this

section must file his or her 150 tax returns and pay his or her taxes by electronic means under 151 s. 213.755. 152

Section

Section 220.19, Florida Statutes, is amended to 153 read: 154 220.19 Child care tax credits.— 155

(1) For taxable years beginning on or after January 1, 156 2025, there is allowed a credit pursuant to s. 402.261 against 157 any tax due for a taxable year under this

chapter after the 158 application of any other allowable credits by the taxpayer. The 159 credit must be earned pursuant to s. 402.261 on or before the 160 date the taxpayer is required to file a return pursuant to s. 161 220.222. If the credit granted under this

section is not fully 162 used in any one year because of insufficient tax liability on 163 the part of the corporation, the unused amount may be carried 164 forward for a period not to exceed 5 years. The carryover credit 165 may be used in a subsequent year when the tax imposed by this 166

chapter for that year exceeds the credit for which the 167 corporation is eligible in that year under this

section after 168 applying the other credits and unused carryovers in the order 169 provided by s. 220.02(8). 170

(2) A taxpayer that files a consolidated return in this 171 state as a member of an affiliated group under s. 220.131(1) may 172 be allowed the credit on a consolidated return basis; however, 173 the total credit taken by the affiliated group is subject to the 174

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 7 of 33 CODING: Words stricken are deletions; words underlined are additions. limitation established under s. 402.261(2)(d).

If a corporation 175 receives a credit for child care facility startup costs, and the 176 facility fails to operate for at least 5 years, a pro rata share 177 of the credit must be repaid, in accordance with the formula: 178 A = C x (1 - (N/60)) 179 Where: 180 (a) “A” is the amount in dollars of the required repayment. 181 (b) “C” is the total credits taken by the corporation for 182 child care facility startup costs. 183 (c) “N” is the number of months the facility was in 184 operation. 185 186 This repayment requirement is inapplicable if the corporation 187 goes out of business or can demonstrate to the department that 188 its employees no longer want to have a child care facility. 189

(3) The provisions of s. 402.261 apply to the credit 190 authorized by this section. 191

(4) If a taxpayer applies and is approved for a credit 192 under s. 402.261 after timely requesting an extension to file 193 under s. 220.222(2): 194 (

a) The credit does not reduce the amount of tax due for 195 purposes of the department’s determination as to whether the 196 taxpayer was in compliance with the requirement to pay tentative 197 taxes under ss. 220.222 and 220.32. 198 (

b) The taxpayer’s noncompliance with the requirement to 199 pay tentative taxes shall result in the revocation and 200 rescindment of any such credit. 201 (

c) The taxpayer shall be assessed for any taxes, 202 penalties, or interest due from the taxpayer’s noncompliance 203

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 8 of 33 CODING: Words stricken are deletions; words underlined are additions. with the requirement to pay tentative taxes. 204

(5) For purposes of calculating the underpayment of 205 estimated corporate income taxes under s. 220.34, the final 206 amount due is the amount after credits earned under s. 220.19 207 are deducted. For purposes of determining if a penalty or 208 interest under s. 220.34(2)(d)1. will be imposed for 209 underpayment of estimated corporate income tax, a taxpayer may, 210 after earning a credit under s. 220.19, reduce any estimated 211 payment in that taxable year by the amount of the credit. 212

Section

Section 402.261, Florida Statutes, is created to 213 read: 214 402.261 Child care tax credits.— 215

(1) For purposes of this section, the term: 216 (a) “Department” means the Department of Revenue. 217 (b) “Division” means the Division of Alcoholic Beverages 218 and Tobacco of the Department of Business and Professional 219 Regulation. 220 (c) “Eligible child” means the child or grandchild of an 221 employee of a taxpayer, if such employee is the child or 222 grandchild’s caregiver as defined in s. 39.01. 223 (d) “Eligible child care facility” means a child care 224 facility that: 225 1. Is licensed under s. 402.305; or 226 2.

Is exempt from licensure under s. 402.316. 227 (e) “Employee” includes full-time employees and part-time 228 employees who work an average of at least 20 hours per week. 229 (f) “Maximum annual tax credit amount” means, for any state 230 fiscal year, the sum of the amount of tax credits approved under 231 this section, including tax credits to be taken under s. 232

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 9 of 33 CODING: Words stricken are deletions; words underlined are additions. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107, 233 which are approved for taxpayers whose taxable years begin on or 234 after January 1 of the calendar year preceding the start of the 235 applicable state fiscal year. 236 (g) “Tax due” means any tax required under

chapter 211, 237

chapter 220,

chapter 561, or

chapter 624, or due under

chapter 238 212 from a direct pay permitholder as a result of a direct pay 239 permit held pursuant to s. 212.183. 240 (2)(

a) A taxpayer who operates an eligible child care 241 facility for the taxpayer’s employees is allowed a credit of 50 242 percent of the startup costs of such facility against any tax 243 due for the taxable year such facility begins operation as an 244 eligible child care facility. The maximum credit amount a 245 taxpayer may be granted in a taxable year under this paragraph 246 is based on the average number of employees employed by the 247 taxpayer during such year. For an employer that employed: 248 1. One to nineteen employees, the maximum credit is $1 249 million. 250 2.

Twenty to two hundred fifty employees, the maximum 251 credit is $500,000. 252 3. More than 250 employees, the maximum credit is $250,000. 253 (

b) A taxpayer who operates an eligible child care facility 254 for the taxpayer’s employees is allowed a credit of $300 per 255 month for each eligible child enrolled in such facility against 256 any tax due for the taxable year. The maximum credit amount a 257 taxpayer may be granted in a taxable year under this paragraph 258 is based on the average number of employees employed by the 259 taxpayer during such year. For an employer that employed: 260 1. One to nineteen employees, the maximum credit is 261

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 10 of 33 CODING: Words stricken are deletions; words underlined are additions. $50,000. 262 2. Twenty to two hundred fifty employees, the maximum 263 credit is $500,000. 264 3. More than 250 employees, the maximum credit is $1 265 million. 266 (

c) A taxpayer who makes payments to an eligible child care 267 facility in the name and for the benefit of an employee employed 268 by the taxpayer whose eligible child attends such facility is 269 allowed a credit of 100 percent of the amount of such payments 270 against any tax due for the taxable year up to a maximum credit 271 of $3,600 per child per taxable year.

The taxpayer may make 272 payments directly to the eligible child care facility or 273 contract with an early learning coalition to process payments. 274 The maximum credit amount a taxpayer may be granted in a taxable 275 year under this paragraph is based on the average number of 276 employees employed by the taxpayer during such year. For an 277 employer that employed: 278 1. One to nineteen employees, the maximum credit is 279 $50,000. 280 2. Twenty to two hundred fifty employees, the maximum 281 credit is $500,000. 282 3. More than 250 employees, the maximum credit is $1 283 million. 284 (

d) A taxpayer may qualify for a tax credit under more than 285 one paragraph of this subsection; however, the total credit 286 taken by such taxpayers in a single taxable year may not exceed 287 the sum total of the maximum credit they are granted under each 288 applicable paragraph. 289 (

e) Beginning in fiscal year 2024-2025, the maximum annual 290

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 11 of 33 CODING: Words stricken are deletions; words underlined are additions. tax credit amount is $5 million in each state fiscal year. 291 (3)(

a) If the credit granted under this

section is not 292 fully used within the specified state fiscal year for credits 293 under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxes 294 due for the specified taxable year for credits under s. 220.19 295 or s. 624.5107, because of insufficient tax liability on the 296 part of the taxpayer, the unused amount may be carried forward 297 for a period not to exceed 5 years. For purposes of s. 220.19, a 298 credit carried forward may be used in a subsequent year after 299 applying the other credits and unused carryovers in the order 300 provided by s. 220.02(8). 301 (b)1.

If a taxpayer receives a credit for startup costs 302 pursuant to paragraph (2)(a), and the eligible child care 303 facility fails to operate for at least 5 years, a pro rata share 304 of the credit must be repaid, in accordance with the formula: 305 A = C x (1 - (N/60)) 306 Where: 307 a. “A” is the amount, in dollars, of the required 308 repayment. 309 b. “C” is the total credits taken by the taxpayer for 310 eligible child care facility startup costs against a tax due 311 under this section. 312 c. “N” is the number of months the eligible child care 313 facility was in operation. 314 2.

A taxpayer who is required to repay a pro rata share of 315 the credit under this paragraph shall file an amended return 316 with the department, or such other report as the department 317 prescribes by rule, and pay such amount within 60 days after the 318 last day of operation of the eligible child care facility. The 319

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 12 of 33 CODING: Words stricken are deletions; words underlined are additions. department shall distribute such funds in accordance with the 320 applicable statutory provision for the tax against which such 321 credit was taken by that taxpayer. 322 (4)(

a) A taxpayer may claim a credit only for the creation 323 or operation of, or payments to, an eligible child care 324 facility. 325 (

b) The services of an eligible child care facility for 326 which a taxpayer claims a credit under paragraph (2)(

b) must be 327 available to all employees employed by the taxpayer, or must be 328 allocated on a first-come, first-served basis, and must be used 329 by at least one eligible child. 330 (

c) Two or more taxpayers may jointly establish and operate 331 an eligible child care facility according to the provisions of 332 this section. If two or more taxpayers choose to jointly 333 establish and operate an eligible child care facility, or cause 334 a not-for-profit taxpayer to establish and operate an eligible 335 child care facility, the taxpayers must file a joint 336 application, or the not-for-profit taxpayer may file an 337 application, pursuant to subsection (5) setting forth the 338 taxpayers’ proposal.

The participating taxpayers may proportion 339 the available credits in any manner they choose. In the event 340 the child care facility does not operate for 5 years, the 341 repayment required under paragraph (3)(

b) must be allocated 342 among, and apply to, the participating taxpayers in the 343 proportion that such taxpayers received the credit under this 344 section. 345 (

d) Child care payments for which a taxpayer claims a 346 credit under paragraph (2)(

c) may not exceed the amount charged 347 by the eligible child care facility for other children of like 348

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 13 of 33 CODING: Words stricken are deletions; words underlined are additions. age and ability of persons not employed by the taxpayer. 349

(5) Beginning October 1, 2024, a taxpayer may submit an 350 application to the department for the purposes of determining 351 qualification for a credit under this

section to be applied to a 352 taxable year beginning on or after January 1, 2025. The 353 department must approve the application for the credit before 354 the taxpayer is authorized to claim the credit on a return. 355 (

a) The application must include: 356 1.a. For a credit under paragraph (2)(a), a proposal for 357 establishing an eligible child care facility for use by its 358 employees, the number of eligible children expected to be 359 enrolled, and the expected date operations will begin. A credit 360 may not be claimed on a return until operations have begun. 361 b.

For a credit under paragraph (2)(b), the total number of 362 eligible children for whom child care will be provided at the 363 eligible child care facility and the total number of months the 364 facility is expected to operate during the taxable year in which 365 the credit will be earned. 366 c. For a credit under paragraph (2)(c), the total number of 367 eligible children for whom child care payments will be paid and 368 the estimated total annual amount of such payments during the 369 taxable year in which the credit will be earned. 370 2. The taxable year in which the credit is expected to be 371 earned.

A taxpayer may apply for a credit to be used for a prior 372 taxable year at any time before the date on which the taxpayer 373 is required to file a return for that year pursuant to s. 374 220.222. 375 3. For a credit under paragraph (2)(

a) or paragraph (2)(b), 376 a statement signed by a person authorized to sign on behalf of 377

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 14 of 33 CODING: Words stricken are deletions; words underlined are additions. the taxpayer that the facility meets the definition of eligible 378 child care facility and otherwise qualifies for the credit under 379 this section. Such statement must be attached to the 380 application. 381 (

b) The department shall approve tax credits on a first-382 come, first-served basis, and must obtain the division’s 383 approval before approving a tax credit under s. 561.1214. Within 384 10 days after approving or denying an application, the 385 Department of Revenue shall provide a copy of its approval or 386 denial letter to the taxpayer. 387 (6)(

a) A taxpayer may not convey, transfer, or assign an 388 approved tax credit or a carryforward tax credit to another 389 entity unless all of the assets of the taxpayer are conveyed, 390 assigned, or transferred in the same transaction. However, a tax 391 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 392 or s. 624.5107 may be conveyed, transferred, or assigned between 393 members of an affiliated group of taxpayers if the type of tax 394 credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 395 or s. 624.5107 remains the same.

A taxpayer shall notify the 396 department of its intent to convey, transfer, or assign a tax 397 credit to another member within an affiliated group of 398 corporations as defined in s. 220.03(1)(b). The amount conveyed, 399 transferred, or assigned is available to another member of the 400 affiliated group of corporations upon approval by the 401 department. The department shall obtain the division’s approval 402 before approving a conveyance, transfer, or assignment of a tax 403 credit under s. 561.1214. 404 (

b) Within any state fiscal year, a taxpayer may rescind 405 all or part of a tax credit approved under subsection (5). The 406

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 15 of 33 CODING: Words stricken are deletions; words underlined are additions. amount rescinded shall become available for that state fiscal 407 year to another taxpayer approved by the department under this 408 section. The department must obtain the division’s approval 409 before accepting the rescindment of a tax credit under s. 410 561.1214. Any amount rescinded under this paragraph must become 411 available to a taxpayer on a first-come, first-served basis 412 based on tax credit applications received after the date the 413 rescindment is accepted by the department. 414 (

c) Within 10 days after approving or denying the 415 conveyance, transfer, or assignment of a tax credit under 416 paragraph (a), or the rescindment of a tax credit under 417 paragraph (b), the department shall provide a copy of its 418 approval or denial letter to the taxpayer requesting the 419 conveyance, transfer, assignment, or rescindment. 420 (7)(

a) The department may adopt rules to administer this 421 section, including rules for the approval or disapproval of 422 proposals submitted by taxpayers and rules to provide for 423 cooperative arrangements between for-profit and not-for-profit 424 taxpayers. 425 (

b) The department’s decision to approve or disapprove a 426 proposal must be in writing, and, if the proposal is approved, 427 the decision must state the maximum credit authorized for the 428 taxpayer. 429 (

c) In addition to its existing audit and investigation 430 authority, the department may perform any additional financial 431 and technical audits and investigations, including examining the 432 accounts, books, or records of the tax credit applicant, which 433 are necessary to verify the costs included in a credit 434 application and to ensure compliance with this section. 435

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d) It is grounds for forfeiture of previously claimed and 436 received tax credits if the department determines that a 437 taxpayer received tax credits pursuant to this

section to which 438 the taxpayer was not entitled. 439

Section 6. Paragraphs (

a) and (

c) of subsection (1), 440 paragraphs (a), (e), and (

f) of subsection (2), paragraph (

c) of 441 subsection (7), and subsections (9), (13), and (17) of

section 442 402.305, Florida Statutes, are amended to read: 443 402.305 Licensing standards; child care facilities.— 444

(1) LICENSING STANDARDS.—The department shall establish 445 licensing standards that each licensed child care facility must 446 meet regardless of the origin or source of the fees used to 447 operate the facility or the type of children served by the 448 facility. 449 (

a) The standards shall be designed to address the 450 following areas: 451 1. the health and nutrition, sanitation, safety, 452 developmental needs, and sanitary adequate physical conditions 453 surroundings for all children served by in child care 454 facilities. 455 2. The health and nutrition of all children in child care. 456 3. The child development needs of all children in child 457 care. 458 (

c) The minimum standards for child care facilities shall 459 be adopted in the rules of the department and shall address the 460 areas delineated in this section. 461 1. The department, in adopting rules to establish minimum 462 standards for child care facilities, shall recognize that 463 different age groups of children may require different 464

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 17 of 33 CODING: Words stricken are deletions; words underlined are additions. standards. 465 2. The department may adopt different minimum standards for 466 facilities that serve children in different age groups, 467 including school-age children. 468 3. The department may create up to two classification 469 levels for violations of licensing standards that directly 470 relate to health and safety. No other classification levels may 471 be created.

Violations of standards not directly related to 472 health and safety may only be addressed through technical 473 assistance. 474 4. The department shall also adopt by rule a definition for 475 child care which distinguishes between child care programs that 476 require child care licensure and after-school programs that do 477 not require licensure. Notwithstanding any other provision of 478 law to the contrary, minimum child care licensing standards 479 shall be developed to provide for reasonable, affordable, and 480 safe before-school and after-school care.

After-school programs 481 that otherwise meet the criteria for exclusion from licensure 482 may provide snacks and meals through the federal Afterschool 483 Meal Program (AMP) administered by the Department of Health in 484 accordance with federal regulations and standards. The 485 Department of Health shall consider meals to be provided through 486 the AMP only if the program is actively participating in the 487 AMP, is in good standing with the department, and the meals meet 488 AMP requirements.

Standards, at a minimum, shall allow for a 489 credentialed director to supervise multiple before-school and 490 after-school sites. 491

(2) PERSONNEL.—Minimum standards for child care personnel 492 shall include minimum requirements as to: 493

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a) Good moral character based upon screening as defined in 494 s. 402.302(15). This screening shall be conducted as provided in 495

chapter 435, using the level 2 standards for screening provided 496 set forth in that chapter, and include employment history 497 checks, a search of criminal history records, sexual predator 498 and sexual offender registries, and child abuse and neglect 499 registry of any state in which the current or prospective child 500 care personnel resided during the preceding 5 years. The 501 department shall complete the screening and provide the results 502 to the child care facility within 5 business days.

If the 503 department is unable to complete the screening within 5 business 504 days, the department shall issue the current or prospective 505 child care personnel a 45-day provisional-hire status while all 506 required information is being requested and the department is 507 awaiting results unless the department has reason to believe a 508 disqualifying factor may exist. During the 45-day period, the 509 current or prospective child care personnel must be under the 510 direct supervision of a screened and trained staff member when 511 in contact with children. 512 (

e) Minimum training requirements for child care personnel. 513 1. Such minimum standards for training shall ensure that 514 all child care personnel take an approved 40-clock-hour 515 introductory course in child care, which course covers at least 516 the following topic areas: 517 a. State and local rules and regulations which govern child 518 care. 519 b. Health, safety, and nutrition. 520 c. Identifying and reporting child abuse and neglect. 521 d. Child development, including typical and atypical 522

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 19 of 33 CODING: Words stricken are deletions; words underlined are additions. language, cognitive, motor, social, and self-help skills 523 development. 524 e. Observation of developmental behaviors, including using 525 a checklist or other similar observation tools and techniques to 526 determine the child’s developmental age level. 527 f.

Specialized areas, including computer technology for 528 professional and classroom use and early literacy and language 529 development of children from birth to 5 years of age, as 530 determined by the department, for owner-operators and child care 531 personnel of a child care facility. 532 g. Developmental disabilities, including autism spectrum 533 disorder and Down syndrome, and early identification, use of 534 available state and local resources, classroom integration, and 535 positive behavioral supports for children with developmental 536 disabilities. 537 h.

Online training coursework, provided at no cost by the 538 department, to meet minimum training standards for child care 539 personnel. 540 541 Within 90 days after employment, child care personnel shall 542 begin training to meet the training requirements.

Child care 543 personnel shall successfully complete such training within 1 544 year after the date on which the training began, as evidenced by 545 passage of an in-person or online a competency examination. 546 Successful completion of the 40-clock-hour introductory course 547 shall articulate into community college credit in early 548 childhood education, pursuant to ss. 1007.24 and 1007.25. 549 Exemption from all or a portion of the required training shall 550 be granted to child care personnel based upon educational 551

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 20 of 33 CODING: Words stricken are deletions; words underlined are additions. credentials or passage of competency examinations.

Child care 552 personnel possessing a 2-year degree or higher that includes 6 553 college credit hours in early childhood development or child 554 growth and development, or a child development associate 555 credential or an equivalent state-approved child development 556 associate credential, or a child development associate waiver 557 certificate shall be automatically exempted from the training 558 requirements in sub-subparagraphs b., d., and e. 559 2. The introductory course in child care shall stress, to 560 the extent possible, an interdisciplinary approach to the study 561 of children. 562 2.3.

The introductory course shall cover recognition and 563 prevention of shaken baby syndrome; prevention of sudden infant 564 death syndrome; recognition and care of infants and toddlers 565 with developmental disabilities, including autism spectrum 566 disorder and Down syndrome; and early childhood brain 567 development within the topic areas identified in this paragraph. 568 3.4.

On an annual basis in order to further their child 569 care skills and, if appropriate, administrative skills, child 570 care personnel who have fulfilled the requirements for the child 571 care training shall be required to take an additional 1 572 continuing education unit of approved inservice training, or 10 573 clock hours of equivalent training, as determined by the 574 department. 575 4.5.

Child care personnel shall be required to complete 0.5 576 continuing education unit of approved training or 5 clock hours 577 of equivalent training, as determined by the department, in 578 early literacy and language development of children from birth 579 to 5 years of age one time. The year that this training is 580

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 21 of 33 CODING: Words stricken are deletions; words underlined are additions. completed, it shall fulfill the 0.5 continuing education unit or 581 5 clock hours of the annual training required in subparagraph 3. 582 4. 583 5.6. Procedures for ensuring the training of qualified 584 child care professionals to provide training of child care 585 personnel, including onsite training, shall be included in the 586 minimum standards.

It is recommended that the state community 587 child care coordination agencies (central agencies) be 588 contracted by the department to coordinate such training when 589 possible. Other district educational resources, such as 590 community colleges and career programs, can be designated in 591 such areas where central agencies may not exist or are 592 determined not to have the capability to meet the coordination 593 requirements set forth by the department. 594 6.7.

Training requirements do shall not apply to certain 595 occasional or part-time support staff, including, but not 596 limited to, swimming instructors, piano teachers, dance 597 instructors, and gymnastics instructors. 598 7.8. The child care operator shall be required to take 599 basic training in serving children with disabilities within 5 600 years after employment, either as a part of the introductory 601 training or the annual 8 hours of inservice training. 602 (

f) Periodic health examinations for child care facility 603 drivers. 604

(7) SANITATION AND SAFETY.— 605 (

c) Some type of communications system, such as a pocket 606 pager or beeper, shall be provided to a parent whose child is in 607 drop-in child care to ensure the immediate return of the parent 608 to the child, if necessary. 609

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(9) ADMISSIONS AND RECORDKEEPING.— 610 (

a) Minimum standards shall include requirements for 611 preadmission and periodic health examinations, requirements for 612 immunizations, and requirements for maintaining emergency 613 information and health records on all children. 614 (

b) During the months of August and September of each year, 615 each child care facility shall provide parents of children 616 enrolled in the facility detailed information regarding the 617 causes, symptoms, and transmission of the influenza virus in an 618 effort to educate those parents regarding the importance of 619 immunizing their children against influenza as recommended by 620 the Advisory Committee on Immunization Practices of the Centers 621 for Disease Control and Prevention. 622 (

c) During the months of April and September of each year, 623 at a minimum, each facility shall provide parents of children 624 enrolled in the facility information regarding the potential for 625 a distracted adult to fail to drop off a child at the facility 626 and instead leave the child in the adult’s vehicle upon arrival 627 at the adult’s destination. The child care facility shall also 628 give parents information about resources with suggestions to 629 avoid this occurrence.

The department shall develop a flyer or 630 brochure with this information that shall be posted to the 631 department’s website, which child care facilities may choose to 632 reproduce and provide to parents to satisfy the requirements of 633 this paragraph. 634 (

d) Because of the nature and duration of drop-in child 635 care, requirements for preadmission and periodic health 636 examinations and requirements for medically signed records of 637 immunization required for child care facilities shall not apply. 638

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 23 of 33 CODING: Words stricken are deletions; words underlined are additions. A parent of a child in drop-in child care shall, however, be 639 required to attest to the child’s health condition and the type 640 and current status of the child’s immunizations. 641 (b)(

e) Any child shall be exempt from medical or physical 642 examination or medical or surgical treatment upon written 643 request of the parent or guardian of such child who objects to 644 the examination and treatment. However, the laws, rules, and 645 regulations relating to contagious or communicable diseases and 646 sanitary matters shall not be violated because of any exemption 647 from or variation of the health and immunization minimum 648 standards. 649

(13) PLAN OF ACTIVITIES.—Minimum standards shall ensure 650 that each child care facility has and implements a written plan 651 for the daily provision of varied activities and active and 652 quiet play opportunities appropriate to the age of the child. 653 The written plan must include a program, to be implemented 654 periodically for children of an appropriate age, which will 655 assist the children in preventing and avoiding physical and 656 mental abuse. 657

(17) SPECIALIZED CHILD CARE FACILITIES FOR THE CARE OF 658 MILDLY ILL CHILDREN.—Minimum standards shall be developed by the 659 department, in conjunction with the Department of Health, for 660 specialized child care facilities for the care of mildly ill 661 children. The minimum standards shall address the following 662 areas: personnel requirements; staff-to-child ratios; staff 663 training and credentials; health and safety; physical facility 664 requirements, including square footage; client eligibility, 665 including a definition of “mildly ill children”; sanitation and 666 safety; admission and recordkeeping; dispensing of medication; 667

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 24 of 33 CODING: Words stricken are deletions; words underlined are additions. and a

schedule of activities. 668

Section 7. Subsection (1) of

section 402.306, Florida 669 Statutes, is amended to read: 670 402.306 Designation of licensing agency; dissemination by 671 the department and local licensing agency of information on 672 child care.— 673 (1)(

a) Any county whose licensing standards meet or exceed 674 state minimum standards may: 675 1.(

a) Designate a local licensing agency to license child 676 care facilities in the county; or 677 2.(

b) Contract with the department to delegate the 678 administration of state minimum standards in the county to the 679 department. 680 (

b) The decision to designate a local licensing agency 681 under subparagraph (a)1. must be annually affirmed by a majority 682 vote of the county commission. 683

Section

Section 402.3115, Florida Statutes, is amended 684 to read: 685 402.3115 Elimination of duplicative and unnecessary 686 inspections; abbreviated inspections.— 687

(1) The Department of Children and Families and local 688 governmental agencies that license child care facilities shall 689 develop and implement a plan to eliminate duplicative and 690 unnecessary inspections of child care facilities, family day 691 care homes, and large family child care homes. 692 (2)(

a) In addition, The department and the local 693 governmental agencies shall develop and implement an abbreviated 694 inspection plan for child care facilities that meets all of the 695 following conditions: 696

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 25 of 33 CODING: Words stricken are deletions; words underlined are additions. 1. Have been licensed for at least 2 consecutive years. 697 2. Have not had a no Class 1 deficiency, as defined by 698 rule, for at least 2 consecutive years. 699 3. Have not had more than three of the same or Class 2 700 deficiencies, as defined by rule, for at least 2 consecutive 701 years. 702 4. Have received at least two full onsite renewal 703 inspections in the most recent 2 years. 704 5. Do not have any current uncorrected violations. 705 6. Do not have any open regulatory complaints or active 706 child protective services investigations. 707 (

b) The abbreviated inspection must include those elements 708 identified by the department and the local governmental agencies 709 as being key indicators of whether the child care facility 710 continues to provide quality care and programming and must be 711 updated every 5 years. 712

(3) The department shall adopt rules and revise policies 713 based on the recommendations in the report. 714

(4) The department shall revise the plan under subsection 715 (1) as necessary to maintain the validity and effectiveness of 716 inspections. 717

Section 9. Subsection (1) of

section 402.316, Florida 718 Statutes, is amended to read: 719 402.316 Exemptions.— 720

(1) The provisions of ss. 402.301-402.319, except for the 721 requirements regarding screening of child care personnel, shall 722 not apply to a child care facility which is an integral part of 723 church or parochial schools conducting regularly scheduled 724 classes, courses of study, or educational programs accredited 725

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 26 of 33 CODING: Words stricken are deletions; words underlined are additions. by, or by a member of, an organization which publishes and 726 requires compliance with its standards for health, safety, and 727 sanitation; or which is only attended by children who meet the 728 definition of eligible child, as defined in s. 402.261(1). 729 However, such facilities shall meet minimum requirements of the 730 applicable local governing body as to health, sanitation, and 731 safety and shall meet the screening requirements pursuant to ss. 732 402.305 and 402.3055.

Failure by a facility to comply with such 733 screening requirements shall result in the loss of the 734 facility’s exemption from licensure. 735

Section

Section 561.1214, Florida Statutes, is created 736 to read: 737 561.1214 Child care tax credits.—Beginning January 1, 2025, 738 there is allowed a credit pursuant to s. 402.261 against any tax 739 due under s. 563.05, s. 564.06, or s. 565.12, except excise 740 taxes imposed on wine produced by manufacturers in this state 741 from products grown in this state. However, a credit allowed 742 under this

section may not exceed 90 percent of the tax due on 743 the return on which the credit is taken. For purposes of the 744 distributions of tax revenue under ss. 561.121 and 564.06(10), 745 the division shall disregard any tax credits allowed under this 746

section to ensure that any reduction in tax revenue received 747 which is attributable to the tax credits results only in a 748 reduction in distributions to the General Revenue Fund. The 749 provisions of s. 402.261 apply to the credit authorized by this 750 section. 751

Section

Section 624.5107, Florida Statutes, is amended 752 to read: 753 624.5107 Child care tax credits.— 754

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(1) For taxable years beginning on or after January 1, 755 2025, there is allowed a credit pursuant to s. 402.261 against 756 any tax due for a taxable year under s. 624.509(1) after 757 deducting from such tax deductions for assessments made pursuant 758 to s. 440.51; credits for taxes paid under ss. 175.101 and 759 185.08; credits for income taxes paid under

chapter 220; and the 760 credit allowed under s. 624.509(5), as such credit is limited by 761 s. 624.509(6). An insurer claiming a credit against premium tax 762 liability under this

section is not required to pay any 763 additional retaliatory tax levied under s. 624.5091 as a result 764 of claiming such credit.

Section 624.5091 does not limit such 765 credit in any manner. If the credit granted under this

section 766 is not fully used in any one year because of insufficient tax 767 liability on the part of the insurer, the unused amount may be 768 carried forward for a period not to exceed 5 years. The 769 carryover credit may be used in a subsequent year when the tax 770 imposed by s. 624.509 or s. 624.510 for that year exceeds the 771 credit for which the insurer is eligible in that year under this 772 section. 773

(2) For purposes of determining if a penalty under s. 774 624.5092 will be imposed, an insurer, after earning a credit 775 under s. 624.5107 for a taxable year, may reduce any installment 776 payment for such taxable year of 27 percent of the amount of the 777 net tax due as reported on the return for the preceding year 778 under s. 624.5092(2)(

b) by the amount of the credit. If an 779 insurer receives a credit for child care facility startup costs, 780 and the facility fails to operate for at least 5 years, a pro 781 rata share of the credit must be repaid, in accordance with the 782 formula: A = C x (1 - (N/60)), where: 783

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 28 of 33 CODING: Words stricken are deletions; words underlined are additions. (a) “A” is the amount in dollars of the required repayment. 784 (b) “C” is the total credits taken by the insurer for child 785 care facility startup costs. 786 (c) “N” is the number of months the facility was in 787 operation. 788 789 This repayment requirement is inapplicable if the insurer goes 790 out of business or can demonstrate to the department that its 791 employees no longer want to have a child care facility. 792

(3) The provisions of s. 402.261 apply to the credit 793 authorized by this section. 794

Section 12. Subsection (7) of

section 624.509, Florida 795 Statutes, is amended to read: 796 624.509 Premium tax; rate and computation.— 797

(7) Credits and deductions against the tax imposed by this 798

section shall be taken in the following order: deductions for 799 assessments made pursuant to s. 440.51; credits for taxes paid 800 under ss. 175.101 and 185.08; credits for income taxes paid 801 under

chapter 220 and the credit allowed under subsection (5), 802 as these credits are limited by subsection (6); the credit 803 allowed under s. 624.51057; the credit allowed under s. 804 624.51058; the credit allowed under s. 624.5107; all other 805 available credits and deductions. 806

Section

Section 627.70161, Florida Statutes, is amended 807 to read: 808 627.70161 Family day care and large family child care 809 insurance.— 810

(1) PURPOSE AND INTENT.—The Legislature recognizes that 811 family day care homes and large family child care homes fulfill 812

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 29 of 33 CODING: Words stricken are deletions; words underlined are additions. a vital role in providing child care in Florida. It is the 813 intent of the Legislature that residential property insurance 814 coverage should not be canceled, denied, or nonrenewed solely on 815 the basis of the family day care or child care services at the 816 residence. The Legislature also recognizes that the potential 817 liability of residential property insurers is substantially 818 increased by the rendition of child care services on the 819 premises.

The Legislature therefore finds that there is a public 820 need to specify that contractual liabilities that arise in 821 connection with the operation of the family day care home or 822 large family child care home are excluded from residential 823 property insurance policies unless they are specifically 824 included in such coverage. 825

(2) DEFINITIONS.—As used in this section, the term: 826 (a) “Child care” means the care, protection, and 827 supervision of a child, for a period of less than 24 hours a day 828 on a regular basis, which supplements parental care, enrichment, 829 and health supervision for the child, in accordance with his or 830 her individual needs, and for which a payment, fee, or grant is 831 made for care. 832 (b) “Family day care home” means an occupied residence in 833 which child care is regularly provided for children from at 834 least two unrelated families and which receives a payment, fee, 835 or grant for any of the children receiving care, whether or not 836 operated for a profit. 837 (c) “Large family child care home” means an occupied 838 residence in which child care is regularly provided for children 839 from at least two unrelated families, which receives a payment, 840 fee, or grant for any of the children receiving care, regardless 841

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 30 of 33 CODING: Words stricken are deletions; words underlined are additions. of whether operated for profit, and which has at least two full-842 time child care personnel on the premises during the hours of 843 operation. One of the two full-time child care personnel must be 844 the owner or occupant of the residence.

A large family child 845 care home must first have operated as a licensed family day care 846 home for at least 2 years, with an operator who has held a child 847 development associate credential or its equivalent for at least 848 1 year, before seeking licensure as a large family child care 849 home. Household children under 13 years of age, when on the 850 premises of the large family child care home or on a field trip 851 with children enrolled in child care, must be included in the 852 overall capacity of the licensed home.

A large family child care 853 home may provide care for one of the following groups of 854 children, which must include household children under 13 years 855 of age: 856 1. A maximum of eight children from birth to 24 months of 857 age. 858 2. A maximum of 12 children, with no more than four 859 children under 24 months of age. 860

(3) FAMILY DAY CARE AND LARGE FAMILY CHILD CARE; COVERAGE.—861 A residential property insurance policy may shall not provide 862 coverage for liability for claims arising out of, or in 863 connection with, the operation of a family day care home or 864 large family child care home, and the insurer shall be under no 865 obligation to defend against lawsuits covering such claims, 866 unless: 867 (

a) Specifically covered in a policy; or 868 (

b) Covered by a rider or endorsement for business coverage 869 attached to a policy. 870

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(4) DENIAL, CANCELLATION, REFUSAL TO RENEW PROHIBITED.—An 871 insurer may not deny, cancel, or refuse to renew a policy for 872 residential property insurance solely on the basis that the 873 policyholder or applicant operates a family day care home or 874 large family child care home. In addition to other lawful 875 reasons for refusing to insure, an insurer may deny, cancel, or 876 refuse to renew a policy of a family day care home or large 877 family child care home provider if one or more of the following 878 conditions occur: 879 (

a) The policyholder or applicant provides care for more 880 children than authorized for family day care homes by s. 881 402.302; 882 (

b) The policyholder or applicant fails to maintain a 883 separate commercial liability policy or an endorsement providing 884 liability coverage for the family day care home or large family 885 child care home operations; 886 (

c) The policyholder or applicant fails to comply with the 887 applicable family day care home licensure and registration 888 requirements specified in

chapter 402 s. 402.313; or 889 (

d) Discovery of willful or grossly negligent acts or 890 omissions or any violations of state laws or regulations 891 establishing safety standards for family day care homes or large 892 family child care home by the named insured or his or her 893 representative which materially increase any of the risks 894 insured. 895

Section 14. Subsection (1) of

section 1002.59, Florida 896 Statutes, is amended to read: 897 1002.59 Emergent literacy and performance standards 898 training courses.— 899

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(1) The department, in collaboration with the Just Read, 900 Florida! Office, shall adopt minimum standards for courses in 901 emergent literacy for prekindergarten instructors.

Each course 902 must consist of 5 clock hours and provide instruction in 903 strategies and techniques to address the age-appropriate 904 progress of prekindergarten students in developing emergent 905 literacy skills, including oral communication, knowledge of 906 print and letters, phonological and phonemic awareness, 907 vocabulary and comprehension development, and foundational 908 background knowledge designed to correlate with the content that 909 students will encounter in grades K-12, consistent with the 910 evidence-based content and strategies grounded in the science of 911 reading identified pursuant to s. 1001.215(7).

The course 912 standards must be reviewed as part of any review of subject 913 coverage or endorsement requirements in the elementary, reading, 914 and exceptional student educational areas conducted pursuant to 915 s. 1012.586. Each course must also provide resources containing 916 strategies that allow students with disabilities and other 917 special needs to derive maximum benefit from the Voluntary 918 Prekindergarten Education Program. Successful completion of an 919 emergent literacy training course approved under this

section 920 satisfies requirements for approved training in early literacy 921 and language development under ss. 402.305(2)(e)4., 402.313(6), 922 and 402.3131(5) ss. 402.305(2)(e)5., 402.313(6), and 923 402.3131(5). 924

Section 15.

(1) The Department of Revenue is authorized, 925 and all conditions are deemed met, to adopt emergency rules 926 pursuant to s. 120.54(4), Florida Statutes, to implement this 927 act. Notwithstanding any other provision of law, emergency rules 928

Florida Senate - 2024 SB 820 29-00375A-24 2024820__ Page 33 of 33 CODING: Words stricken are deletions; words underlined are additions. adopted pursuant to this subsection are effective for 6 months 929 after adoption and may be renewed during the pendency of 930 procedures to adopt permanent rules addressing the subject of 931 the emergency rules. 932

(2) This

section shall take effect upon this act becoming a 933 law and expires July 1, 2025. 934

Section 16. Except as otherwise provided in this act and 935 except for this section, which shall take effect upon this act 936 becoming a law, this act shall take effect July 1, 2024. 937