Florida Tax Credit Scholarship

All Florida K–12 students are eligible for this program, with priority given to those from households at or below 185% of the FPL, those who are in foster care and those who receive out-of-home care. Students whose family income is no more than 400% of the FPL are next.  Students who are not enrolled full-time in a public school or private school can access funds via ESAs by enrolling in a Personalized Education Program (PEP) and registering with an SFO. Students must not be enrolled full-time in public or specified schools and must be at least age 5 by September 1 of the school year. FTCS and the Family Empowerment Scholarship share a universal application; students are enrolled in FTCS until 75% of all estimated net eligible contributions are used. If funding for this program runs out, applicants are automatically transferred to the Family Empowerment Scholarship for Educational Options program. The funding cap for the program is $873.6 million, increasing by 25% annually if 90% of the funds are used. Scholarships cover up to per-pupil public school funding, and $750 transportation grants are separately available.

Funding Mechanism: Private donors fund this program by donating to qualifying  organizations. They receive tax credits for their donation, up to certain limits.

Universal Eligibility: ✅
Universal Usage: ✅
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

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, nationally norm-referenced testing, AP exams, and industry certifications, unbundled courses and services at a public school, using a choice navigator, tutoring, and virtual education programs.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Fla. Stat. §§ 1002.395 and 1002.421 

(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)