SB 820 — Child Care and Early Learning Providers
Last action — Died in Appropriations, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158)
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill died with 2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.
Summary
Child Care and Early Learning Providers; Providing an exemption for public and private preschools from specified special assessments levied by a municipality; defining the term “preschool”; authorizing the use of credits against certain taxes beginning on a specified date; providing a limitation on such credits; requiring repayment of tax credits under certain conditions and using a specified formula; revising licensing standards for all licensed child care facilities and minimum standards and training requirements for child care personnel, etc.
Bill Text
What changed in the latest version
70 added · 70 removed70 line(s) added, 70 removed.
Florida Senate - 2024 CS for CS for SB 820 By the CommitteesCommittee on FinanceEducation andPre-K Tax;-12;
and EducationSenators Pre-KGrall -12;and Osgood 581-02184-24 2024820c1 A bill to be entitled An act relating to child care and early learning providers;
and Senators Grall and Osgood 593-03129-24 2024820c2 A bill to be entitled An act relating to child care and early learning providers;
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 submit applications beginning on a specified date to receive tax credits;
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 mildly ill children;
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 Be It Enacted by the Legislature of the State of Florida:
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 there is allowed a credit pursuant to s.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 the distributions of tax revenue under s.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 be allowed the credit on a consolidated return basis;
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 (c) The taxpayer shall be assessed for any taxes, penalties, or interest due from the taxpayer’s noncompliance with the requirement to pay tentative taxes.
220.34, the final amount due is the amount after credits earned under thiss. section are deducted.
220.19 are deducted.
will be imposed for underpayment of estimated corporate income tax, a taxpayer may, after earning a credit under thiss. section, reduce any estimated payment in that taxable year by the amount of the credit.
220.19, reduce any estimated payment in that taxable year by the amount of the credit.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 fiscal year, the sum of the amount of tax credits approved under this section, including tax credits to be taken under s.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 taxpayer during such year.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 applicable paragraph.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 prescribes by rule, and pay such amount within 60 days after the last day of operation of the eligible child care facility.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 credit under paragraph (2)(c) may not exceed the amount charged by the eligible child care facility for other children of like age and ability of persons not employed by the taxpayer.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 3.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 (b) Within any state fiscal year, a taxpayer may rescind all or part of a tax credit approved under subsection (5).
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 are necessary to verify the costs included in a credit application and to ensure compliance with this section.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 standards for child care facilities, shall recognize that different age groups of children may require different standards.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 (2) PERSONNEL.—Minimum standards for child care personnel shall include minimum requirements as to:
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 c.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 Exemption from all or a portion of the required training shall be granted to child care personnel based upon educational credentials or passage of competency examinations.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 early literacy and language development of children from birth to 5 years of age one time.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 procedures, and pediatric cardiopulmonary resuscitation.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 avoid this occurrence.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 MILDLY ILL CHILDREN.—Minimum standards shall be developed by the department, in conjunction with the Department of Health, for specialized child care facilities for the care of mildly ill children.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 (1) The Department of Children and Families and local governmental agencies that license child care facilities shall develop and implement a plan to eliminate duplicative and unnecessary inspections of child care facilities, family day care homes, and large family child care homes.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 inspections.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 the division shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 624.5092 will be imposed, an insurer, after earning a credit under s.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 allowed under s.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 (b) “Family day care home” means an occupied residence in which child care is regularly provided for children from at least two unrelated families and which receives a payment, fee, or grant for any of the children receiving care, whether or not operated for a profit.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 A residential property insurance policy may shall not provide coverage for liability for claims arising out of, or in connection with, the operation of a family day care home or large family child care home, and the insurer shall be under no obligation to defend against lawsuits covering such claims, unless:
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 omissions or any violations of state laws or regulations establishing safety standards for family day care homes or large family child care home by the named insured or his or her representative which materially increase any of the risks insured.
Florida Senate - 2024 CS for CS for SB 820 593-03129-24581-02184-24 2024820c22024820c1 emergent literacy training course approved under this section satisfies requirements for approved training in early literacy and language development under ss.
View plain text versions (3)
- S 820 c1 View text pdf
- S 820 c2 View text Current pdf
- Introduced S 820 Filed pdf
Action History
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Died in Appropriations, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158)
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CS/CS by Finance and Tax read 1st time
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Now in Appropriations
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Pending reference review under Rule 4.7(2) - (Committee Substitute)
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CS/CS by Finance and Tax; YEAS 6 NAYS 0
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On Committee agenda-- Finance and Tax, 02/08/24, 10:45 am, 37 Senate Building
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CS by Education Pre-K -12 read 1st time
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Now in Finance and Tax
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Pending reference review under Rule 4.7(2) - (Committee Substitute)
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CS by Education Pre-K -12; YEAS 11 NAYS 0
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On Committee agenda-- Education Pre-K -12, 01/17/24, 8:30 am, 412 Knott Building
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Introduced
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Referred to Education Pre-K -12; Finance and Tax; Appropriations
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Filed
Sponsors
- Finance and Tax · Primary
- Education Pre-K -12 · Primary
- Erin Grall · Primary
- Rosalind Osgood · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →3 sponsors · 1 co-sponsors · 160 not signed on
Sponsors (3)
- Finance and Tax
- Education Pre-K -12
- Grall, Erin Republican
Co-sponsors (1)
- Osgood, Rosalind Democrat
Not signed on (160)
160 members have not signed on to this bill.
Show all 160 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 1 | 0 | 0 | 0 |
| Republican | 2 | 0 | 0 | 0 |
| Unaffiliated | 2 | 0 | 0 | 0 |
| No Party Affiliation | 1 | 0 | 0 | 0 |
| Total | 6 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (6)
| Member | Party | Vote |
|---|---|---|
| Hutson | — | Yea |
| Ingoglia | — | Yea |
| Berman, Lori | Democrat | Yea |
| Pizzo, Jason W. B. | No Party Affiliation | Yea |
| Boyd, Jim | Republican | Yea |
| Rodriguez, Ana Maria | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 5 | 0 | 0 | 0 |
| Democrat | 3 | 0 | 0 | 0 |
| Unaffiliated | 3 | 0 | 0 | 0 |
| Total | 11 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Collins | — | Yea |
| Hutson | — | Yea |
| Perry | — | Yea |
| Berman, Lori | Democrat | Yea |
| Jones, Shevrin D. "Shev" | Democrat | Yea |
| Osgood, Rosalind | Democrat | Yea |
| Burgess, Danny | Republican | Yea |
| Calatayud, Alexis | Republican | Yea |
| Grall, Erin | Republican | Yea |
| Simon, Corey | Republican | Yea |
| Yarborough, Clay | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 820 do?
- Child Care and Early Learning Providers; Providing an exemption for public and private preschools from specified special assessments levied by a municipality; defining the term “preschool”; authorizing the use of credits against certain taxes beginning on a specified date; providing a limitation on such credits; requiring repayment of tax credits under certain conditions and using a specified formula; revising licensing standards for all licensed child care facilities and minimum standards and training requirements for child care personnel, etc.
- Who sponsors SB 820?
- SB 820 is sponsored by Finance and Tax, Education Pre-K -12, Grall, Erin (Republican), and Osgood, Rosalind (Democrat).
- What is the current status of SB 820?
- This bill died with 2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 820?
- Track SB 820 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 2 months ago · updated continuously
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