THE BILL ITSELF
SB 1318
Florida Tax Credit Scholarship Program
Florida Senate - 2026 SB 1318 By Senator Rodriguez 40-00284A-26 20261318__
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A bill to be entitled
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An act relating to the Florida Tax Credit Scholarship
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Program; amending s. 1002.395, F.S.; removing language
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requiring certain program funds to revert to the
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state; providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Paragraphs (g) and (h) of subsection (11) of
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section 1002.395, Florida Statutes, are amended to read:
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1002.395 Florida Tax Credit Scholarship Program.—
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(11) SCHOLARSHIP AMOUNT AND PAYMENT.—
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(g) Reimbursements for program expenditures may continue
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until the account balance is expended or remaining funds have
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reverted to the state .
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(h) A student’s scholarship account must be closed and any
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remaining funds shall revert to the state after:
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1. Denial or revocation of program eligibility by the
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commissioner for fraud or abuse, including, but not limited to,
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the student or student’s parent accepting any payment, refund,
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or rebate, in any manner, from a provider of any services
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received pursuant to paragraph (6)(d);
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2. Two consecutive fiscal years in which an account has
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been inactive; or
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3. The student remains unenrolled in an eligible private
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school for 30 days while receiving a scholarship that requires
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full-time enrollment.
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Section 2. This act shall take effect July 1, 2026.