Florida's Advanced Placement (AP) program is funded through the Florida Education Finance Program as well as through incentive funding provided to school districts. While instructional costs for AP courses are similar to other high school courses, school districts incur additional costs for students who seek college credit for their AP coursework. However, the amount of incentive funding provided by the state greatly exceeds these required additional costs. The Legislature could consider several options to better align funding with program costs, which would save the state between $25 million and $30 million while providing sufficient funding to districts to pay required program costs.