Florida Tax Credit Scholarship

As of 2023, the Florida Tax Credit Scholarship (FTCS) program is universally available to all resident students who are eligible to enroll in K–12 in a Florida public school. Award priority goes first to students from families with household income of 185% of the Federal Poverty Level (FPL) or lower ($57,720 for a family of four in 2024–2025), students in the foster care system, and students placed in out-of-home care. Second tier priority goes to students with household income greater than 185% FPL and up to 400% FPL. Homeschoolers now have access to scholarships in the form of education savings accounts by using a Personalized Education Plan (PEP). Families who wish to participate in PEP must register with a Scholarship-Funding Organization (SFO). In addition, the eligible child must not be enrolled full-time in a public school, charter school, school for the deaf and blind, college preparatory academy, a developmental research school, or juvenile justice school, and must be at least age 5 by September 1 of the school year in which they wish to enroll. Students remain eligible until they graduate high school or turn 21. Parents fill out a universal application, which applies to both the Florida Tax Credit Scholarship program and Family Empowerment Scholarship program, but applicant students are first enrolled in FTCS until 75% of all estimated net eligible contributions are used, at which point students may be awarded Family Empowerment Scholarships. FTCS is not stackable with other choice programs. Previous recipients of the Hope Scholarship, which provided scholarships to victims of bullying and violence in public schools, are now eligible for this scholarship program due to its expanded eligibility. _(Last updated July 15, 2024)_

Families can use scholarships to pay for tuition at the school of their choice, as well as other educational expenses such as instructional materials; curriculum; tuition and fees for homeschooling; fees for nationally norm-referenced testing, AP exams, and industry certifications; unbundled courses and services at a public school; fees for a choice navigator; tutoring; and virtual education programs. _(Last updated July 15, 2024)_

Private donors fund this program by donating to SFOs and receiving tax credits for their donation, up to certain limits. Tax credits are worth 100% of the value of the contributions to scholarship organizations. There is $873.6 million in tax credits available annually. The tax credit cap automatically increases by 25% each year if at least 90% of the cap was reached in the previous year. Scholarships can be worth up to the per-pupil amount under the Florida Education Finance Plan, though they may not exceed private school tuition and fees. The per-pupil amount varies according to grade, county of residence, and public school spending for students with disabilities, with the maximum equating to 100% of the unweighted fulltime equivalent amount plus the per-pupil amount for certain state categorical programs. A separate appropriation also provides transportation grants that are worth up to $750 for students attending out-of-district public schools. _(Last updated July 15, 2024)_

On January 18, 2017, the Florida Supreme Court in McCall v. Scott declined to accept appeal of _McCall v. Scott_ , a case brought by teachers’ unions challenging the state’s tax-credit scholarship program. The Florida Education Association (FEA) and other plaintiffs filed a lawsuit in August of 2014, challenging the Florida Tax Credit Scholarship as a voucher program (in 2006 vouchers were ruled unconstitutional by the Florida Supreme Court). In May 2015, the Circuit Court of the Second Judicial Circuit in Leon County dismissed the FEA lawsuit, finding that plaintiffs had no legal standing to sue. Plaintiffs appealed. Prior to the appeal, the Florida Association of School Administrators and Florida School Boards Association withdrew from the case. In August 2016, the First District Court of Appeals affirmed the Circuit Court ruling, holding that plaintiffs suffered no special injury from the tax-credit scholarship program and the state legislature did not exceed its authority under the constitution. In September of 2016, plaintiffs filed notice to invoke discretionary jurisdiction of the Florida Supreme Court, asking the court to accept their appeal. By refusing to allow rehearing of the case, the Florida Supreme Court effectively ended this litigation. _McCall v. Scott_ , cert. denied 2017 WL 192043, Case No. SC16-1668 (Fla. Jan. 18, 2017). _(Last updated July 15, 2024)_