Student Funding

Florida’s Empowerment Scholarship for Educational Options (FES-EO) (ESA) is funded through the Florida Education Finance Plan. 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 percent of the unweighted full-time equivalent amount ($7,612 in 2021–22), less the Exceptional Services Education expenses. Payments are transferred quarterly from the state’s general revenue fund for parents to use for qualifying expenses. 

Qualifying expenses for education savings accounts include private school tuition and fees; transportation in certain instances; physical and digital instructional materials; tuition and fees for college; private tutoring; virtual education with Florida Virtual School or another approved provider; fees for nationally norm-referenced tests, AP exams, and industry certifications; unbundled courses and services at a public district school; and fees associated with a choice navigator.  

(Last updated December 18, 2023) 

Student Eligibility

Students are eligible for Family Empowerment Scholarship education savings accounts if they are a Florida resident and are eligible to enroll in kindergarten through grade 12 in a public school.  Priority is given to students whose household income does not exceed 185 percent of federal poverty limit (FPL) ($55,500 for a family of four in 2023–24) and children in foster care or out-of-home care. Secondary priority is given to students whose household income is above 185 percent of FPL and up to 400 percent of FPL. 

Parents fill out a universal application, which applies to both Florida Tax Credit Scholarship (FTC) program and Family Empowerment Scholarship program (FES), but students are granted access under FTC until 75 percent of all estimated net eligible contributions are used, at which point students may be awarded Family Empowerment Scholarships. 

(Last updated December 18, 2023) 

EdChoice Expert Feedback

In 2023, Florida policymakers took a giant leap in granting universal ESA access to all K–12 students. Additionally, they converted the Family Empowerment Scholarship Voucher to an Education Savings Account with broadly flexible use for parents. Florida is now the nationwide model for educational freedom and choice. Florida’s FES-EO ESA program helps over 100,000 students access schools that are the right fit for them. 

With the 2023 expansion, Florida policymakers introduced a Choice Navigator for parents, an optional service provider to help guide parents through their choices via Florida’s various education savings account programs. 

Florida’s Family Empowerment Scholarship ESA program generally avoids unnecessary and counterproductive regulations.  

(Last updated December 18, 2023) 

Rules and Regulations

• Income Limit: None; Priority to 185% FPL and foster care 
• Prior Year Public School Requirement: None 
• Geographic Limit: Statewide 
• Enrollment Cap: None 
• Account Cap: 100% unweighted state funding, less Exceptional Services Education expenses (No SFO payments to accounts with balances in excess of $24,000) 
• Testing Mandates: Nationally norm-referenced tests 

School Requirements: 

• Be approved by the state 
• Allow administration of testing with district for students requesting state assessment  
• Provide fee schedules to the department of education at least 30 days before the first quarterly payment   
• Submit to the state annual sworn compliance reports regarding all local and state health and safety codes 
• Comply with federal nondiscrimination requirements of 42 U.S.C. § 2000d 
• Teachers and other school personnel who work with scholarship recipients must undergo federal background checks \
• Teachers must have a bachelor’s degree, three years of teaching experience or special expertise 
• Schools in operation for fewer than three years must obtain a surety bond or letter of credit to cover the value of the scholarship payments for one quarter 
• Notify the Florida Department of Education when a scholarship student withdraws from the school 
• Statement of waiver of rights under IDEA for students with disabilities 
• Report student’s progress to parents annually 

(Last updated December 18, 2023) 

Governing Statutes

Fla. Stat. § 1002.394

(Last updated February 27, 2023) 

Legal History

No legal challenges have been filed against this program. 

(Last updated February 27, 2023)