• Family Empowerment Scholarship
• Florida Tax Credit Scholarship
• Hope Scholarship 
• Opportunity Scholarship
• New Worlds Reading Scholarship Accounts

The parent of a student may request and receive the Family Empowerment Scholarship Program if the student is a resident of Florida and is eligible to enroll in kindergarten through grade 12 in a public school in Florida. Priority is first given to students whose household income level does not exceed 185% of the federal poverty level or who is in foster care or out-of-home care. Second priority is given to a student whose household income level exceeds 185% but does not exceed 400% of the federal poverty level.

Scholarship funds may be used for

• tuition and fees at an eligible private school;
• transportation to a Florida public school in which a student is enrolled that is different from the students assigned school, or to a lab school; 
• instructional materials, including digital and internet materials or resources;
• curriculum;
• tuition and fees associated with full-time or part-time enrollment in an eligible postsecondary educational institution
• fees for nationally standardized achievement tests, Advance Placement exams, industry certification exams, or other assessments related to postsecondary education;
• contracted services provided by a public school or school district, including classes; and
• tuition and fees for part-time tutoring services or fees for services provided by a choice navigator. 

A student with a disability may also be eligible for the Family Empowerment Scholarship if they are a resident of Florida, are three or four years of age, or eligible to enroll in kindergarten through 12th grade, and have an individualized education plan. Funds for students with a disability may be used for a variety of things, including instructional materials, tuition, and specialized services.

Family Empowerment Scholarships. The Family Empowerment Scholarship is established for all eligible students. The calculated amount for the scholarship is based on the grade level and school district in which the student was assigned as 100% of the funds per unweighted full-time equivalent in the Florida Education Finance Program for a student in the basic program, plus specified calculations outlined in s. 1002.394, Florida Statutes.

Florida Tax Credit Scholarships. Corporations participating in the scholarship program make contributions to scholarship funding organizations and receive tax credits up to a maximum set by the Legislature. The tax credit cap for Fiscal Year 2022-23 is $1.09 billion. The Florida Department of Revenue approves the tax credits on a first-come, first-served basis. The amount of tax credit a corporation can claim depends on the type of tax. The Florida Department of Revenue provides additional information on applying for the tax credit allocation.

Opportunity Scholarships. Opportunity Scholarships are revenue neutral with respect to funding available for public school students. Spending per student in the public schools remains the same regardless of the number of students who use an Opportunity Scholarship. If parents choose to transport their child to a higher-performing public school in another district that has available space, s. 1002.38(3)(b), Florida Statutes, provides that the other district shall accept and report the student for purposes of the district's funding pursuant to the Florida Education Finance Program.

Hope Scholarships. A person purchasing a motor vehicle may be granted a credit of 100% of a contribution made to an eligible nonprofit scholarship funding organization against any tax imposed by the state under s. 212.1832, Florida Statutes, and collected by a dealer, designated agent, or private tag agent during the purchase of the motor vehicle. The nonprofit scholarship funding organizations receive these contributions for scholarships and award scholarships to eligible students on a first-come, first-served basis.

New Worlds Reading Scholarship Accounts. Funds for Reading Scholarship Accounts are appropriated each year by the Legislature. For Fiscal Year 2022-23, the Legislature appropriated $4 million for the program. The maximum scholarship an eligible student can receive is currently $500.

School Choice. The 2023 Legislature enacted Ch. 2023-16, Laws of Florida, which expands eligibility for the Florida Tax Credit Scholarship (FTC) and Family Empowerment Scholarship for Education Options (FES-EO). Among its provisions, the law

• eliminates the current financial eligibility restrictions for FTC and FES-EO scholarships and allows any student who is a resident of Florida and is eligible to enroll in K-12 to participate;
• creates a second tier priority group for students whose household income is between 185% and 400% of the federal poverty level; and
• increases annual growth in the number of FES-EO scholarships from 1% to 3%.

Additionally, effective July 1, 2022, the McKay Scholarship Program joined the Family Empowerment Scholarship Program under the Unique Abilities category (FES UA). Current McKay families will have the opportunity to remain in their current public or private school choice setting or to utilize the additional options available under the FES UA education savings account model to further customize their child's education experience for their specific needs.

School Choice Landscape, February 17, 2021

Other Reports
Step Up for Students, Inc. - Operational Audit, Auditor General Report 2021-142, March 2021

Websites of Interest
Florida Department of Education, Florida School Choice
U.S. Department of Education, School Choice
State Education Practices for School Choice, National Center for Education Statistics

Performance Information