The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

Florida - Florida Tax Credit Scholarship Program

Enacted 2001 • Launched 2001 • Tax-Credit Scholarship

Florida provides a tax credit on corporate income taxes and insurance premium taxes for donations to Scholarship Funding Organizations (SFOs), nonprofits that provide scholarships for low-income students and children in foster care and offer funds for transportation to public schools outside a child’s district. Businesses get a dollar-for-dollar tax credit for SFO contributions, with total credits capped at $286.25 million. Unused credits can be carried forward to the next fiscal year.

Latest Stats (2013-14)

  • Students participating: 59,674
  • Schools participating: 1,414
  • Scholarship organizations: 1
  • Average scholarship value: $4,663 (projected

Program Details

Student Funding
Scholarships can be worth up to $4,800, though they may not exceed private school tuition and fees. Transportation grants for public schools are worth up to $500.

Student Eligibility
Students who qualify for free and reduced-price lunch ($44,123 for a family of four in 2014-15) or are on the direct certification list are eligible. Students in foster care also qualify. If students’ household incomes rise, they can stay in the program under full scholarship as long as their family earns no more than 230 percent of the poverty level.

Legal Developments
No legal challenges have been filed against the program.

Rules & Regulations
• Income Limit: 100 percent x FRL
• Prior Year Public School Requirement: Conditional
• Geographic Limit: Statewide
• Enrollment Cap: None
• Scholarship Cap: $4,880
• Testing Mandates: Nationally recognized norm-referenced tests
• Credit Value: 100 percent
• Total Credit Cap: Yes
• Budget Cap: Escalator

Governing Statutes
Fla. Stat. §§ 1002.395 and 1002.421

Friedman Contact
Leslie Hiner |

Related Research

10/30/2014 The School Starter Checklist: Meeting the Private Education Regulations in States with School Choice
5/30/2014 Public Rules on Private Schools: Measuring the Regulatory Impact of State Statutes and School Choice Programs
4/29/2014 Sector Switchers: Why Catholic Schools Convert to Charters and What Happens Next
6/5/2012 The Greenfield School Revolution and School Choice
8/6/2009 An Empirical Evaluation of the Florida Tax Credit Scholarship Program
2/5/2008 Grading School Choice: Evaluating School Choice Programs by the Friedman Gold Standard
10/1/2005 Using School Choice: Analyzing How Parents Access Educational Freedom
1/1/2003 Grading Vouchers: Ranking America’s School Choice Programs

Related News

4/29/2014 Study: Catholic schools "switching" to charters serve more students, minorities
3/12/2014 National Review Online | Choosing to Learn
1/23/2014 U.S. voucher, school choice enrollment reaches record high
11/7/2013 Orlando Sentinel | To improve education in Florida, follow the money
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
5/13/2013 Enlow | To lift Nevada's education system, offer more school choice
1/23/2013 “The ABCs of School Choice,” 2013 Edition, Now Available
9/18/2012 Enlow | Families Want School Choice; N.C. Should Give it to Them
6/27/2012 Wall Street Journal | Class Struggle
6/5/2012 Limited Choice Doesn’t Support New School Models, Study Finds
4/6/2012 AP | School Vouchers Spark Growing Court Fights in US
10/28/2011 State Impact | OK, Maybe Closing the Achievement Gap is a Big Deal
10/26/2011 New Study: Ohio Poised for Florida-Style Education Gains
8/10/2011 DiPerna | Parents Snatching Up Vouchers and K-12 Scholarships for New School Year
8/10/2011 DiPerna | Parents Snatching Up Vouchers and K-12 Scholarships for New School Year
7/5/2011 Wall Street Journal | The Year of School Choice
4/7/2011 Reed | Follow other states’ lead, support school choice in Oregon
7/21/2010 Oklahoma academic performance suffers without widespread reform

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