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FL S0820
Bill
AI Summary
- Creates a new child care tax credit program (s. 402.261) effective January 1, 2025, allowing employers tax credits of 50% of startup costs for operating an eligible child care facility (up to $1 million for small employers), $300/month per eligible child enrolled, or 100% of child care payments made on behalf of employees (up to $3,600 per child per year), with a $5 million annual statewide cap
- Applies the child care tax credits against multiple tax types including severance taxes, sales taxes (direct pay permitholders), corporate income taxes, alcoholic beverage taxes, and insurance premium taxes, with unused credits carried forward up to 5 years
- Exempts public and private preschools serving children under age 5 from municipal special assessments and extends residential property insurance protections (prohibiting cancellation or denial solely based on child care operations) to large family child care homes
- Streamlines child care facility licensing by requiring the Department of Children and Families to complete personnel background screenings within 5 business days or issue 45-day provisional-hire status, limiting violation classifications to two levels for health and safety issues, and establishing criteria for abbreviated inspections of facilities with clean records for at least 2 consecutive years
- Removes several existing requirements for licensed child care facilities, including mandates to educate parents about influenza immunization and vehicle safety, provisions for drop-in child care, and standards for specialized mildly ill children facilities, while adding free online training coursework options for child care personnel
Legislative Description
Child Care and Early Learning Providers
Last Action
Died in Appropriations
3/8/2024
Committee Referrals
Appropriations2/12/2024
Finance and Tax1/18/2024
Full Bill Text
No bill text available