Florida Senate - 2022 SB 1558 By Senator Gruters 23-01606-22 20221558__ Page 1 of 16 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to tax on the rental or lease of real 2 property; repealing s. 212.031, F.S., relating to the 3 tax on the rental or license fee for use of real 4 property; repealing s. 212.099, F.S., relating to tax 5 credits for contributions to eligible nonprofit 6 scholarship-funding organizations; amending ss. 7 212.0598, 212.0602, 212.08, 288.1258, 338.234, 8 341.840, and 1002.395, F.S.; conforming provisions to 9 changes made by the act; reenacting ss. 10 1002.394(11)(

a) and 1002.40(11)(g), F.S., relating to 11 the Family Empowerment Scholarship Program and the 12 Hope Scholarship Program, respectively, to incorporate 13 the amendment made to s. 1002.395, F.S., in references 14 thereto; providing an effective date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18

Section

Section 212.031, Florida Statutes, is repealed. 19

Section 2. Subsection (2) of

section 212.0598, Florida 20 Statutes, is amended to read: 21 212.0598 Special provisions; air carriers.— 22

(2) The basis of the tax shall be the ratio of Florida 23 mileage to total mileage as determined pursuant to

chapter 220 24 and this section. The ratio shall be determined at the close of 25 the carrier’s preceding fiscal year. However, during the fiscal 26 year in which the air carrier begins initial operations in this 27 state, the carrier may determine its mileage apportionment 28 factor based on an estimated ratio of anticipated revenue miles 29

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 2 of 16 CODING: Words stricken are deletions; words underlined are additions. in this state to anticipated total revenue miles. In such cases, 30 the air carrier shall pay additional tax or apply for a refund 31 based on the actual ratio for that year. The applicable ratio 32 shall be applied each month to the carrier’s total systemwide 33 gross purchases of tangible personal property an d services 34 otherwise taxable in Florida.

Additionally, the ratio shall be 35 applied each month to the carrier’s total systemwide payments 36 for the lease or rental of, or license in, real property used by 37 the carrier substantially for aircraft maintenance if t hat 38 carrier employed, on average, during the previous calendar 39 quarter in excess of 3,000 full-time equivalent maintenance or 40 repair employees at one maintenance base that it leases, rents, 41 or has a license in, in this state. In all other instances, the 42 tax on real property leased, rented, or licensed by the carrier 43 shall be as provided in s. 212.031. 44

Section

Section 212.0602, Florida Statutes, is amended 45 to read: 46 212.0602 Education; limited exemption.—To facilitate 47 investment in education and job training, there is also exempt 48 from the taxes levied under this chapter, subject to the 49 provisions of this section, the purchase or lease of materials, 50 equipment, and other items or the license in or lease of real 51 property by any entity, institution, or organization that is 52 primarily engaged in teaching students to perform any of the 53 activities or services described in s. 212.031(1)(a)9. , that 54 conducts classes at a fixed location located in this state, that 55 is licensed under

chapter 1005, and that has at least 500 56 enrolled students. Any entity, institution, or organization 57 meeting the requirements of this

section shall be deemed to 58

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 3 of 16 CODING: Words stricken are deletions; words underlined are additions. qualify for the exemptions in s. 212.08(5)(

f) and (12) ss. 59 212.031(1)(a)9. and 212.08(5)(

f) and (12), and to qualify for an 60 exemption for its purchase or lease of materials, equipment, and 61 other items used for education or demonstration of the school’s 62 curriculum, including supporting operations. Nothing in this 63

section shall preclude an entity described in this

section from 64 qualifying for any other exemption provided for in this chapter. 65

Section 4. Paragraph (

s) of subsection (5) of

section 66 212.08, Florida Statutes, is amended to read: 67 212.08 Sales, rental, use, consumption, distribution, and 68 storage tax; specified exemptions.—The sale at retail, the 69 rental, the use, the consumption, the distribution, and the 70 storage to be used or consumed in this state of the following 71 are hereby specifically exempt from the tax imposed by this 72 chapter. 73 (5)EXEMPTIONS; ACCOUNT OF USE.— 74 (

s) Data center property.— 75 1. As used in this paragraph, the term: 76 a. “Critical IT load” means that portion of electric power 77 capacity, expressed in terms of megawatts, which is reserved 78 solely for owners or tenants of a data center to operate their 79 computer server equipment.

The term does not include any 80 ancillary load for cooling, lighting, common areas, or other 81 equipment. 82 b. “Cumulative capital investment” means the combined total 83 of all expenses incurred by the owners or tenants of a data 84 center after July 1, 2017, in connection with acquiring, 85 constructing, installing, equipping, or expanding the data 86 center. However, the term does not include any expenses incurred 87

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 4 of 16 CODING: Words stricken are deletions; words underlined are additions. in the acquisition of improved real property operating as a data 88 center at the time of acquisition or within 6 months before the 89 acquisition. 90 c. “Data center” means a facility that: 91 (

I) Consists of one or more contiguous parcels in this 92 state, along with the buildings, substations and other 93 infrastructure, fixtures, and personal property located on the 94 parcels; 95 (II) Is used exclusively to house and operate equipment 96 that receives, stores, aggregates, manages, processes, 97 transforms, retrieves, researches, or transmits data; or that is 98 necessary for the proper operation of equipment that receives, 99 stores, aggregates, manages, processes, transforms, retrieves, 100 researches, or transmits data; 101 (III) Has a critical IT load of 15 megawatts or higher, and 102 a critical IT load of 1 megawatt or higher dedicated to each 103 individual owner or tenant within the data center ; and 104 (IV) Is constructed on or after July 1, 2017. 105 d. “Data center property” means property used exclusively 106 at a data center to construct, outfit, operate, support, power, 107 cool, dehumidify, secure, or protect a data center and any 108 contiguous dedicated substations.

The term includes, but is not 109 limited to, construction materials, component parts, machinery, 110 equipment, computers, servers, installations, redundancies, and 111 operating or enabling software, including any replacements, 112 updates and new versions, and upgrades to or for such property, 113 regardless of whether the property is a fixture or is otherwise 114 affixed to or incorporated into real property. The term also 115 includes electricity used exclusively at a data center. 116

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 5 of 16 CODING: Words stricken are deletions; words underlined are additions. 2. Data center property is exempt from the tax imposed by 117 this chapter, except for the tax imposed by s. 212.031.

To be 118 eligible for the exemption provided by this paragraph, the data 119 center’s owners and tenants must make a cumulative capital 120 investment of $150 million or more for the data cen ter and the 121 data center must have a critical IT load of 15 megawatts or 122 higher and a critical IT load of 1 megawatt or higher dedicated 123 to each individual owner or tenant within the data center. Each 124 of these requirements must be satisfied no later than 5 years 125 after the commencement of construction of the data center. 126 3.a.

To receive the exemption provided by this paragraph, 127 the person seeking the exemption must apply to the department 128 for a temporary tax exemption certificate. The application must 129 state that a qualifying data center designation is being sought 130 and provide information that the requirements of subparagraph 2. 131 will be met. Upon a tentative determination by the department 132 that the data center will meet the requirements of subparagraph 133 2., the department must issue the certificate. 134 b.(

I) The certificateholder shall maintain all necessary 135 books and records to support the exemption provided by this 136 paragraph. Upon satisfaction of all requirements of subparagraph 137 2., the certificateholder must deliver the temporary tax 138 certificate to the department together with documentation 139 sufficient to show the satisfaction of the requirements. Such 140 documentation must include written declarations, pursuant to s. 141 92.525, from: 142 (

A) A professional engineer, licensed pursuant to

chapter 143 471, certifying that the critical IT load requirement set forth 144 in subparagraph 2. has been satisfied at the data center; and 145

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 6 of 16 CODING: Words stricken are deletions; words underlined are additions. (

B) A Florida certified public accountant, as defined in s. 146 473.302, certifying that the cumulative capital investment 147 requirement set forth in subparagraph 2. has been satisfied for 148 the data center. 149 150 The professional engineer and the Florida certified public 151 accountant may not be professionally related with the data 152 center’s owners, tenants, or contractors, except that they may 153 be retained by a data center owner to certify that the 154 requirements of subparagraph 2. have been met. 155 (II) If the department determines that the subparagraph 2. 156 requirements have been satisfied, the department must issue a 157 permanent tax exemption certificate. 158 (III) Notwithstanding s. 212.084(4), the permanent tax 159 exemption certificate remains valid and effective for as long as 160 the data center described in the exemption application continues 161 to operate as a data center as defined in subpara graph 1., with 162 review by the department every 5 years to ensure compliance.

As 163 part of the review, the certificateholder shall, within 3 months 164 before the end of any 5-year period, submit a written 165 declaration, pursuant to s. 92.525, certifying that the cr itical 166 IT load of 15 megawatts or higher and the critical IT load of 1 167 megawatt or higher dedicated to each individual owner or tenant 168 within the data center required by subparagraph 2. continues to 169 be met.

All owners, tenants, contractors, and others purc hasing 170 exempt data center property shall maintain all necessary books 171 and records to support the exemption as to those purchases. 172 (IV) Notwithstanding s. 213.053, the department may share 173 information concerning a temporary or permanent data center 174

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 7 of 16 CODING: Words stricken are deletions; words underlined are additions. exemption certificate among all owners, tenants, contractors, 175 and others purchasing exempt data center property pursuant to 176 such certificate. 177 c.

If, in an audit conducted by the department, it is 178 determined that the certificateholder or any owners, tenants, 179 contractors, or others purchasing, renting, or leasing data 180 center property do not meet the criteria of this paragraph, the 181 amount of taxes exempted at the time of purchase, rental, or 182 lease is immediately due and payable to the department from the 183 purchaser, renter, or lessee of those particular items, together 184 with the appropriate interest and penalty computed from the date 185 of purchase in the manner prescribed by this chapter. 186 Notwithstanding s. 95.091(3)(a), any tax due as provided in this 187 sub-subparagraph may be assessed by the department within 6 188 years after the date the data center property was purchased. 189 d.

Purchasers, lessees, and renters of data center property 190 who qualify for the exemption provided by this paragraph shall 191 obtain from the data center a copy of the tax exemption 192 certificate issued pursuant to sub-subparagraph a. or sub-193 subparagraph b. Before or at the time of purchase of the item or 194 items eligible for exemption, the purchaser, lessee, or renter 195 shall provide to the seller a copy of the tax exemption 196 certificate and a signed certificate of entitlement.

Purchasers, 197 lessees, and renters with self-accrual authority shall maintain 198 all documentation necessary to prove the exempt status of 199 purchases. 200 e. For any purchase, lease, or rental of property that is 201 exempt pursuant to this paragraph, the possession of a copy of a 202 tax exemption certificate issued pursuant to sub -subparagraph a. 203

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 8 of 16 CODING: Words stricken are deletions; words underlined are additions. or sub-subparagraph b. and a signed certificate of entitlement 204 relieves the seller of the responsibility of collecti ng the tax 205 on the sale, lease, or rental of such property, and the 206 department must look solely to the purchaser, renter, or lessee 207 for recovery of the tax if it determines that the purchase, 208 rental, or lease was not entitled to the exemption. 209 4. After June 30, 2027, the department may not issue a 210 temporary tax exemption certificate pursuant to this paragraph. 211

Section

Section 212.099, Florida Statutes, is repealed. 212

Section 6. Paragraphs (

b) and (

c) of subsection (2) and 213 subsection (3) of

section 288.1258, Florida Statutes, are 214 amended to read: 215 288.1258 Entertainment industry qualified production 216 companies; application procedure; categories; duties of the 217 Department of Revenue; records and reports.— 218

(2) APPLICATION PROCEDURE.— 219 (b)1. The Office of Film and Entertainment shall establish 220 a process by which an entertainment industry production company 221 may be approved by the office as a qualified production company 222 and may receive a certificate of exemption from the Department 223 of Revenue for the sales and use tax exemptions under ss. 212.06 224 and 212.08 ss. 212.031, 212.06, and 212.08. 225 2.

Upon determination by the Office of Film and 226 Entertainment that a production company meets the established 227 approval criteria and qualifies for exemption, the Office of 228 Film and Entertainment shall return the approved application or 229 application renewal or extension to the Department of Revenue, 230 which shall issue a certificate of exemption. 231 3. The Office of Film and Entertainment shall deny an 232

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 9 of 16 CODING: Words stricken are deletions; words underlined are additions. application or application for renewal or extension from a 233 production company if it determines that the production company 234 does not meet the established approval criteria. 235 (

c) The Office of Film and Entertainment shall develop, 236 with the cooperation of the Department of Revenue and local 237 government entertainment industry promotion agencies, a 238 standardized application form for use in approving qualified 239 production companies. 240 1.

The application form shall include, but not be limited 241 to, production-related information on employment, proposed 242 budgets, planned purchases of items exempted from sales and use 243 taxes under ss. 212.06 and 212.08 ss. 212.031, 212.06, and 244 212.08, a signed affirmation from the applicant that any items 245 purchased for which the applicant is seeking a tax exemption are 246 intended for use exclusively as an integral part of 247 entertainment industry preproduction, production, or 248 postproduction activities engaged in primarily in this state, 249 and a signed affirmation from the Office of Film and 250 Entertainment that the information on the application form has 251 been verified and is correct.

In lieu of information on 252 projected employment, proposed budgets, or planned purchases of 253 exempted items, a production company seeking a 1 -year 254 certificate of exemption may submit

summary historical data on 255 employment, production budgets, and purchases of exempted items 256 related to production activities in this state. Any information 257 gathered from production companies for the purposes of this 258

section shall be considered confidential taxpayer information 259 and shall be disclosed only as provided in s. 213.053. 260 2. The application form may be distributed to applicants by 261

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 10 of 16 CODING: Words stricken are deletions; words underlined are additions. the Office of Film and Entertainment or local film commissions. 262

(3) CATEGORIES.— 263 (a)1. A production company may be qualified for designation 264 as a qualified production company for a period of 1 year if the 265 company has operated a business in Florida at a permanent 266 address for a period of 12 consecutive months.

Such a qualified 267 production company shall receive a single 1-year certificate of 268 exemption from the Department of Revenue for the sales and use 269 tax exemptions under ss. 212.06 and 212.08 ss. 212.031, 212.06, 270 and 212.08, which certificate shall expire 1 year after issuance 271 or upon the cessation of business operations in the state, at 272 which time the certificate shall be surrendered to the 273 Department of Revenue. 274 2.

The Office of Film and Entertainment shall develop a 275 method by which a qualified production company may annually 276 renew a 1-year certificate of exemption for a period of up to 5 277 years without requiring the production company to resubmit a new 278 application during that 5-year period. 279 3. Any qualified production company may submit a new 280 application for a 1-year certificate of exemption upon the 281 expiration of that company’s certificate of exemption. 282 (b)1. A production company may be qualified for designation 283 as a qualified production company for a period of 90 days.

Such 284 production company shall receive a single 90-day certificate of 285 exemption from the Department of Revenue for the sales and use 286 tax exemptions under ss. 212.06 and 212.08 ss. 212.031, 212.06, 287 and 212.08, which certificate shall expire 90 days after 288 issuance, with extensions contingent upon approval of the Office 289 of Film and Entertainment. The certificate shall be surrendered 290

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 11 of 16 CODING: Words stricken are deletions; words underlined are additions. to the Department of Revenue upon its expiration. 291 2. Any production company may submit a new application for 292 a 90-day certificate of exemption upon the expiration of that 293 company’s certificate of exemption. 294

Section

Section 338.234, Florida Statutes, is amended to 295 read: 296 338.234 Granting concessions or selling along the turnpike 297 system; immunity from taxation.— 298

(1) The department may enter into contracts or licenses 299 with any person for the sale of services or products or business 300 opportunities on the turnpike system, or the turnpike enterprise 301 may sell services, products, or business opportunities on the 302 turnpike system, which benefit the traveling public or provide 303 additional revenue to the turnpike system.

Services, business 304 opportunities, and products authorized to be sold include, but 305 are not limited to, motor fuel, vehicle towing, and vehicle 306 maintenance services; food with attendant nonalco holic 307 beverages; lodging, meeting rooms, and other business services 308 opportunities; advertising and other promotional opportunities, 309 which advertising and promotions must be consistent with the 310 dignity and integrity of the state; state lottery tickets sold 311 by authorized retailers; games and amusements that operate by 312 the application of skill, not including games of chance as 313 defined in s. 849.16 or other illegal gambling games; Florida 314 citrus, goods promoting the state, or handmade goods produced 315 within the state; and travel information, tickets, reservations, 316 or other related services.

However, the department, pursuant to 317 the grants of authority to the turnpike enterprise under this 318 section, shall not exercise the power of eminent domain solely 319

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 12 of 16 CODING: Words stricken are deletions; words underlined are additions. for the purpose of acquiring real property in order to provide 320 business services or opportunities, such as lodging and meeting -321 room space on the turnpike system. 322

(2) The effectuation of the authorized purposes of the 323 Strategic Intermodal System, created under ss. 339. 61-339.65, 324 and Florida Turnpike Enterprise, created under this chapter, is 325 for the benefit of the people of the state, for the increase of 326 their commerce and prosperity, and for the improvement of their 327 health and living conditions; and, because the system and 328 enterprise perform essential government functions in 329 effectuating such purposes, neither the turnpike enterprise nor 330 any nongovernment lessee or licensee renting, leasing, or 331 licensing real property from the turnpike enterprise, pursuant 332 to an agreement authorized by this section, are required to pay 333 any commercial rental tax imposed under s. 212.031 on any 334 capital improvements constructed, improved, acquired, installed, 335 or used for such purposes. 336

Section 8. Paragraph (

a) of subsection (3) of

section 337 341.840, Florida Statutes, is amended to read: 338 341.840 Tax exemption.— 339 (3)(

a) Purchases or leases of tangible personal property or 340 real property by the enterprise, excluding agents of the 341 enterprise, are exempt from taxes imposed by

chapter 212 as 342 provided in s. 212.08(6). Purchases or leases of tangible 343 personal property that is incorporated into the high -speed rail 344 system as a component part thereof, as determined by the 345 enterprise, by agents of the enterprise or the owner of the 346 high-speed rail system are exempt from sales or use taxes 347 imposed by

chapter 212. Leases, rentals, or licenses to use real 348

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 13 of 16 CODING: Words stricken are deletions; words underlined are additions. property granted to agents of the enterprise or the owner of the 349 high-speed rail system are exempt from taxes imposed by s. 350 212.031 if the real property becomes part of such system. The 351 exemptions granted in this subsection do not apply to sales, 352 leases, or licenses by the enterprise, agents of the enterprise, 353 or the owner of the high-speed rail system. 354

Section 9. Paragraph (

j) of subsection (6) of

section 355 1002.395, Florida Statutes, is amended to read: 356 1002.395 Florida Tax Credit Scholarship Program.— 357

(6) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING 358 ORGANIZATIONS.—An eligible nonprofit scholarship-funding 359 organization: 360 (j)1. May use eligible contributions received pursuant to 361 this

section and ss. 212.1832 and 1002.40 ss. 212.099, 212.1832, 362 and 1002.40 during the state fiscal year in which such 363 contributions are collected for administrative expenses if the 364 organization has operated as an eligible nonprofit scholarship-365 funding organization for at least the preceding 3 fiscal years 366 and did not have any findings of material weakness or material 367 noncompliance in its most recent audit under paragraph (m). 368 Administrative expenses from eligible contributions may not 369 exceed 3 percent of the total amount of all scholarships funded 370 by an eligible scholarship-funding organization under this 371 chapter.

Such administrative expenses must be reasonable and 372 necessary for the organization’s management and distribution of 373 scholarships funded under this chapter. No funds authorized 374 under this subparagraph shall be used for lobbying or political 375 activity or expenses related to lobbying or political activity. 376 Up to one-third of the funds authorized for administrative 377

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 14 of 16 CODING: Words stricken are deletions; words underlined are additions. expenses under this subparagraph may be used for expenses 378 related to the recruitment of contributions from taxpayers. An 379 eligible nonprofit scholarship-funding organization may not 380 charge an application fee. 381 2. Must expend for annual or partial-year scholarships an 382 amount equal to or greater than 75 percent of the net eligible 383 contributions remaining after administrative expenses during the 384 state fiscal year in which such contributions are collected.

No 385 more than 25 percent of such net eligible contributions may be 386 carried forward to the following state fiscal year. All amounts 387 carried forward, for audit purposes, must be specifically 388 identified for particular students, by student name and the name 389 of the school to which the student is admitted, subject to the 390 requirements of ss. 1002.22 and 1002.221 and 20 U.S.C. s. 1232g, 391 and the applicable rules and regulations issued pursuant 392 thereto. Any amounts carried forward shall be expended for 393 annual or partial-year scholarships in the following state 394 fiscal year.

No later than September 30 of each year, net 395 eligible contributions remaining on June 30 of each year that 396 are in excess of the 25 percent that may be carried forward 397 shall be used to provide scholarships to eligible students or 398 transferred to other eligible nonprofit scholarship-funding 399 organizations to provide scholarships for eligible students. All 400 transferred funds must be deposited by each eligible nonprofit 401 scholarship-funding organization receiving such funds into its 402 scholarship account.

All transferred amounts received by any 403 eligible nonprofit scholarship-funding organization must be 404 separately disclosed in the annual financial audit required 405 under paragraph (m). 406

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 15 of 16 CODING: Words stricken are deletions; words underlined are additions. 3. Must, before granting a scholarship for an academic 407 year, document each scholarship student’s eligibility for that 408 academic year. A scholarship-funding organization may not grant 409 multiyear scholarships in one approval process. 410 411 Information and documentation provided to the Department of 412 Education and the Auditor General relating to the identity o f a 413 taxpayer that provides an eligible contribution under this 414

section shall remain confidential at all times in accordance 415 with s. 213.053. 416

Section 10. For the purpose of incorporating the amendment 417 made by this act to

section 1002.395, Florida Statutes , in a 418 reference thereto, paragraph (

a) of subsection (11) of

section 419 1002.394, Florida Statutes, is reenacted to read: 420 1002.394 The Family Empowerment Scholarship Program.— 421

(11) OBLIGATIONS OF ELIGIBLE SCHOLARSHIP-FUNDING 422 ORGANIZATIONS.— 423 (

a) An eligible nonprofit scholarship-funding organization 424 awarding scholarships to eligible students pursuant to paragraph 425 (3)(a): 426 1. Must receive applications, determine student 427 eligibility, notify parents in accordance with the requirements 428 of this section, and provide the department with information on 429 the student to enable the department to determine student 430 funding in accordance with paragraph (12)(a). 431 2. Shall verify the household income level of students 432 pursuant to subparagraph (3)(a)1. and submit the verified list 433 of students and related documentation to the department. 434 3. Shall award scholarships in priority order pursuant to 435

Florida Senate - 2022 SB 1558 23-01606-22 20221558__ Page 16 of 16 CODING: Words stricken are deletions; words underlined are additions. paragraph (3)(a). 436 4. May, from eligible contributions received pursuant to s. 437 1002.395(6)(j)1., use an amount not to exceed 2.5 percent of t he 438 total amount of all scholarships funded under this

section for 439 administrative expenses associated with performing functions 440 under this section. Such administrative expense amount is 441 considered within the 3 percent limit on the total amount an 442 organization may use to administer scholarships under this 443 chapter. 444 5. Must, in a timely manner, submit any information 445 requested by the department relating to the scholarship under 446 this section. 447 6. Must notify the department about any violation of this 448

section by a parent or a private school. 449

Section 11. For the purpose of incorporating the amendment 450 made by this act to

section 1002.395, Florida Statutes, in a 451 reference thereto, paragraph (

g) of subsection (11) of

section 452 1002.40, Florida Statutes, is reenacted to read: 453 1002.40 The Hope Scholarship Program.— 454

(11) FUNDING AND PAYMENT.— 455 (

g) An eligible nonprofit scholarship-funding organization, 456 subject to the limitations of s. 1002.395(6)(j)1., may use 457 eligible contributions received during the state fiscal year in 458 which such contributions are collected for administrative 459 expenses. 460

Section 12. This act shall take effect July 1, 2026. 461