FL S7052

Creates the Florida K-12 Education Tax Credit Program Trust Fund within the Department of Education to receive eligible contributions from tax credit programs under ss. 212.099 and 1002.395.

Requires the Department of Revenue and Department of Business and Professional Regulation to transfer eligible contributions to the trust fund at least quarterly.

Exempts the trust fund from the general revenue service charge and allows any year-end balance to remain in the fund for carrying out its K-12 education purposes.

Schedules the trust fund to terminate on July 1, 2025, unless terminated sooner, with required review under s. 215.3206 before termination.

Takes effect on the same date as SB 48 or similar legislation, if enacted in the same legislative session and becomes law.