New Worlds Scholarship Accounts.

(1) NEW WORLDS SCHOLARSHIP ACCOUNTS.—New Worlds Scholarship Accounts are established to provide educational options for students.

(2) PARENT AND STUDENT RESPONSIBILITIES FOR PARTICIPATION.—

(a) For a student with a scholarship account, the student’s parent must, if available, utilize the administrator’s system to make direct purchases of qualifying expenditures, which may include:

1. Instructional materials.

2. Curriculum. As used in this subparagraph, the term “curriculum” means a complete course of study for a particular content area or grade level, including any required supplemental materials and associated online instruction.

3. Tuition and fees for part-time tutoring services provided by a person who holds a valid Florida educator’s certificate pursuant to s. 1012.56, a person who holds a baccalaureate or graduate degree in the subject area, a person who holds an adjunct teaching certificate pursuant to s. 1012.57, a person who has demonstrated a mastery of subject area knowledge pursuant to s. 1012.56(5), a person who holds a micro-credential under s. 1003.485, or, for a prekindergarten student, a person who holds a credential under s. 1002.55(3)(c)1. or an educational credential under s. 1002.55(4)(a) or (b).

4. Fees for summer education programs designed to improve reading, literacy, or mathematics skills.

5. Fees for after-school education programs designed to improve reading, literacy, or mathematics skills.

A provider of any services receiving payments pursuant to this paragraph may not share any moneys from the scholarship with, or provide a refund or rebate of any moneys from such scholarship to, the parent or participating student in any manner. A parent, student, or provider of any services may not bill an insurance company, Medicaid, or any other agency for the same services that are paid for using scholarship funds.

(b) The parent is responsible for the payment of all eligible expenses in excess of the amount in the account in accordance with the terms agreed to between the parent and any providers and may not receive any refund or rebate of any expenditures made in accordance with paragraph (a).

(3) ADMINISTRATOR.—An eligible nonprofit scholarship-funding organization as defined in s. 1002.395(2) shall be the administrator and may establish scholarship accounts for eligible students in accordance with the requirements of eligible nonprofit scholarship-funding organizations under this chapter.

(4) DEPARTMENT OBLIGATIONS.—The department shall have the same duties imposed by this chapter upon the department regarding oversight of scholarship programs administered by an eligible nonprofit scholarship-funding organization.

(5) ACCOUNT FUNDING AND PAYMENT.—

(a) The amount of the scholarship for an eligible student shall be as provided in the General Appropriations Act.

(b) One hundred percent of the funds appropriated for the scholarship accounts shall be released to the department at the beginning of the first quarter of each fiscal year.

(c) Accrued interest in the student’s account is in addition to, and not part of, the awarded funds. Account funds include both the awarded funds and accrued interest.

(d) The eligible nonprofit scholarship-funding organization may develop a system that permits eligible students to use program funds to make direct purchases of qualifying expenditures. Commodities or services related to the development of such a system shall be procured by competitive solicitation unless they are purchased from a state term contract pursuant to s. 287.056.

(e) Moneys received pursuant to this section do not constitute taxable income to the qualified student or his or her parent.

(f) A student’s scholarship account must be closed and any remaining funds shall revert to the state after:

1. Denial or revocation of scholarship eligibility by the commissioner for fraud or abuse, including, but not limited to, the student or student’s parent accepting any payment, refund, or rebate, in any manner, from a provider of any services received pursuant to subsection (2); or

2. One consecutive fiscal year in which an account has been inactive.

(6) LIABILITY.—No liability shall arise on the part of the state based on the award or use of a scholarship account.