HB 6051 Summary

• Repeals section 1002.395 and related tax credit statutes (ss. 211.0251, 212.1831, 220.1875, 561.1211, 624.51055), eliminating the Florida Tax Credit Scholarship Program and associated tax credits for contributions to nonprofit scholarship-funding organizations.

• Removes references to the Florida Tax Credit Scholarship Program from multiple Florida Statutes while maintaining references to other scholarship programs like the McKay Scholarships for Students with Disabilities and the Gardiner Scholarship.

• Modifies tax code provisions to delete the credit enumeration in section 220.1875 from the corporate income tax credit application order in section 220.02.

• Updates employee eligibility and misconduct reporting requirements for private schools participating in remaining scholarship programs to apply consistently across all scholarship types.

• Takes effect July 1, 2018.