Florida Scholarship Funding Organizations (SFOs)

Florida's Tax Credit Scholarship program

Florida's Tax Credit Scholarship (FTC) program is the largest and longest-running school choice tax credit program in the nation. Established in 2001, it now serves over 520,000 students across the FTC and its sibling programs. Florida uses the term Scholarship Funding Organization (SFO) rather than SGO, though they are functionally identical.

Following the landmark 2023 universal expansion under HB 1, all Florida K-12 students qualify regardless of family income.

Am I eligible?

Since the 2023 universal expansion, every Florida K-12 student qualifies for the FTC program. There is no income limit for eligibility. Income determines priority placement only:

• Priority 1: Renewal students who received funding in the prior year
• Priority 2: Household income at or below 185% FPL (~$59,478 for a family of 4) or children in foster care
• Priority 3: Household income between 185% and 400% FPL (up to ~$128,600 for a family of 4)
• Priority 4: All other eligible students

Additional special eligibility categories:

• Military families with PCS orders to Florida
• Siblings of current scholarship participants
• Students who experienced documented bullying incidents
• Previously homeschooled students (via the Personalized Education Program)

How much can my child receive?

Up to ~$8,000–$12,000 per student per year depending on county and grade level, pegged to 100% of per-pupil FEFP funding.

Representative 2025-26 figures:

Funds are delivered as Education Savings Accounts (ESAs). After tuition and fees, remaining funds can cover textbooks, curriculum materials, testing fees, tutoring, digital devices, internet services, and a $750 transportation stipend for K-8 students attending out-of-district schools.

Students with disabilities may qualify for the FES for Unique Abilities (FES-UA) program with larger awards averaging $10,000 and expanded uses including therapies and assistive technology.

How to apply

Florida has a centralized application system through its approved SFOs. Browse the SFOs listed on this page to find one that fits your needs.

Application steps:

1. Create a parent/guardian profile on your chosen SFO's platform
2. Enter student information including Social Security Numbers
3. Upload two different types of proof of Florida residency
4. Upload income documentation (optional, but recommended for priority placement)
5. Upload age verification for rising kindergartners/first graders
6. Submit and wait for eligibility determination
7. Accept or decline the scholarship award
8. Enroll in an eligible private school and approve quarterly payments

Dates below are from Step Up for Students for the 2026–27 school year. Other scholarship funding organizations set their own dates. Apply for the Private School Scholarship at stepupforstudents.org.

Other Step Up scholarships

Step Up for Students also administers scholarships besides the Private School Scholarship (FTC and FES-EO). The names below are the ones on stepupforstudents.org.

• Family Empowerment Scholarship for Students with Unique Abilities (FES-UA). The scholarships index says 2026–27 applications are open.
• Personalized Education Program (PEP). The program page says 2026–27 applications are closed. The scholarships index still says they are open.
• New Worlds Scholarship Accounts. Step Up renamed this from New Worlds Reading Scholarship Accounts. The program page does not state a 2026–27 application window.
• Hope. Step Up says the Hope Scholarship merged into the Florida Tax Credit Scholarship (FTC). The page now describes a motor-vehicle contribution of up to $105.

How the tax credit works

The Florida Department of Revenue offers a dollar-for-dollar credit to businesses and to individuals who make an eligible contribution to an approved scholarship funding organization. Florida has no individual income tax, so most individual donors have no state income-tax credit to subtract from the federal credit.

• Motor vehicle: A purchaser may designate the lesser of $105 or the state sales tax due. Section 212.1832 grants a credit of 100 percent of an eligible contribution, limited to a single payment of $105 per motor vehicle and not more than the state tax otherwise collected. A donor who claims that credit has a state tax credit for that contribution.
• Commercial rental: The sales tax credit on commercial rentals ended October 1, 2025. The Department says there are no new applications for fiscal year 2025–26.
• Tax types on the Department's tax-type page: corporate income tax; excise tax on liquor, wine, and malt beverages; gas and oil production tax; insurance premium tax; and use tax due under a direct pay permit. The program overview says "sales and use tax due under a direct pay permit."
• Limits on the tax-type page: the liquor, wine, and malt beverages credit may not exceed 90 percent of the tax due. The gas and oil production credit may not exceed 50 percent of the tax due. The corporate income tax credit is 100 percent of the eligible contribution against the tax due, reduced by the resulting decrease in federal income tax. The insurance premium tax credit is 100 percent after the other deductions that page lists.
• Carry forward: Unused credits may be carried forward for up to 10 years.

How to donate

1. Apply for an allocation through the Florida Department of Revenue allocation portal. Applications begin on the first business day in January. Credits are first-come, first-served.
2. The Department provides an approval or denial letter. Section 1002.395 says the Department provides that letter within 10 days.
3. Contribute to an approved scholarship funding organization. The statute says the taxpayer making the contribution may not designate a specific child as the beneficiary.
4. Claim the credit against an eligible Florida tax. Unused credit carries forward for up to 10 years.

Statewide cap

The Florida Department of Education states that the tax credit amount for the 2024–25 fiscal year is $1,091,957,093. Section 1002.395 sets the cap by formula, including a 25 percent increase when the prior year's credits are at least 90 percent of that year's cap. The statute text does not print the 2024–25 dollar amount. This guide does not state a 2025–26 dollar cap.