FL S1318

Removes the requirement that unused Florida Tax Credit Scholarship Program funds revert to the state when remaining balances are expended or accounts are closed

Scholarship accounts will still be closed after: denial/revocation for fraud or abuse, two consecutive years of inactivity, or 30 days of unenrollment from an eligible private school

Remaining funds after account closure will no longer automatically return to state coffers

Effective date: July 1, 2026