FL S1848

Repeals the Florida Tax Credit Scholarship Program (s. 1002.395) and associated tax credit provisions for contributions to nonprofit scholarship-funding organizations effective July 1, 2018.

Removes tax credit eligibility under corporate income tax, franchise tax, and insurance premium tax laws that previously allowed credits for donations to scholarship-funding organizations.

Eliminates references to the Florida Tax Credit Scholarship Program from education statutes governing student eligibility, private school participation, and scholarship program requirements.

Removes audit and reporting requirements for the Auditor General related to oversight of nonprofit scholarship-funding organizations.

Updates conforming provisions across multiple Florida Statutes sections to reflect the program's elimination, including adjustments to tax credit application orders and private school accountability requirements.