States

The Federal Scholarship Tax Credit in Florida

Last updated: October 2026

How Florida opted in

On January 28, 2026, Governor Ron DeSantis announced that Florida would participate in the Federal Education Freedom Tax Credit. He made the announcement at Grace Christian School in Valrico during National School Choice Week.

Florida opted in by governor action, not through legislation. There is no bill number. This is different from states like Indiana or Tennessee, which passed laws, or North Carolina and Kentucky, where legislatures overrode their governors' vetoes.

"The new federal school choice program will allow Florida families to supplement their existing scholarships."

Governor Ron DeSantis, January 28, 2026

The IRS lists Florida among the states that made an advance election to participate for 2027, confirmed as of September 14, 2026.

The basics

Starting January 1, 2027, individual taxpayers can donate to a qualified Scholarship Granting Organization (SGO) and claim a dollar-for-dollar federal income tax credit of up to $1,700 per person per year. Married couples filing jointly may be able to claim up to $3,400, with each spouse contributing $1,700. That joint filer rule comes from proposed regulations and is not yet final.

The credit is nonrefundable. It can only reduce the tax you actually owe. If you do not owe $1,700 in federal income tax, you cannot use the full credit that year, but unused amounts can be carried forward for up to five years.

There is no national cap on total credits. Read the full guide for how the program works nationwide.

Income limits for Florida families

A student qualifies if their household income is at or below 300% of the area median gross income for their county, and the student is eligible to enroll in a Florida public K-12 school. These figures come from the Step Up, Step Further AMI lookup tool, based on 2026 HUD income data. The tool notes these are preliminary estimates.

Under the proposed federal rules, only cash income counts toward the limit. Families receiving SNAP, TANF, WIC, Section 8 housing, or SSI, and children in foster care, may qualify through simplified paths. These rules are proposed, not final.

For Florida families: how to use it

1. Check your income against the table above for your county. Most Florida households fall under the limit.
2. Join the interest list now at stepupstepfurther.org. The Step Up, Step Further Scholarship Fund is the lead organization expected to administer federal scholarships in Florida.
3. Apply in 2027. Scholarships are expected to begin being granted in 2027. No family application deadline has been published yet.
4. Tuition is paid directly to the school. Other qualified expenses like tutoring, books, and supplies are reimbursed with receipts.

It stacks with Florida's existing scholarships

Families are not prohibited from combining federal scholarships with Florida's state programs. That includes the Family Empowerment Scholarship (FES-EO and FES-UA), the Florida Tax Credit Scholarship (FTC), and the Personalized Education Program (PEP). The federal money goes on top of what the state already provides.

Public school families can use it too

You do not have to leave public school. Federal scholarships can pay for tutoring, after-school programs, books, supplies, computers, and disability services for students who stay in public school.

For Florida donors: how to give

1. Wait until January 1, 2027. Donations made before then do not qualify for the credit. There is no official list of qualifying Florida SGOs yet.
2. Give to an SGO on Florida's IRS list. Florida must submit its list of qualified SGOs to the IRS by February 15, 2027. Only donations to organizations on that list qualify.
3. Claim the credit on your 2027 federal tax return using the new IRS Form 8525. You will use a donor number, not your Social Security number.

You cannot direct your donation to your own child or to any specific student. The SGO decides how to distribute scholarships. You also cannot donate in 2026 expecting to claim the credit later. The program does not exist until January 1, 2027.

Scholarship organizations in Florida

These organizations have announced plans to operate as federal SGOs in Florida. No official list exists yet. Florida's list is due to the IRS by February 15, 2027.

• Step Up, Step Further Scholarship Fund. Announced at the January 2026 opt-in event. This is a new, separate nonprofit created by Step Up For Students specifically to administer the federal program. Step Up has run Florida's state scholarship programs for over 25 years. The family interest list is open now at stepupstepfurther.org.
• AFC Scholarship Fund (American Federation for Children). Announced a partnership with Step Up For Students in July 2026 to bring the federal credit to Florida families and operate nationally.
• Seton Fund of Florida. Announced September 2026. A new Florida-focused SGO serving the Catholic school community, partnered with the Odyssey platform for donor and application management.
• ACE Scholarships. A national scholarship organization with 26 years of experience operating in 13 states. ACE has set up dedicated pages for the federal Education Freedom Tax Credit and is already taking commitments for 2027 donations. They can receive donations from all 50 states. Learn more at acescholarships.org/eftc/.

Under federal rules, Florida cannot pick and choose which organizations appear on its list. Any organization that meets the federal requirements and applies must be included. The state cannot add extra conditions beyond what federal law requires.

Who runs this in Florida

The Florida Department of Education (FLDOE) is the operative state agency. The Legislature allocated $2 million in the FY 2026-27 budget for FLDOE to build the platform for administering the federal program. As of October 2026, FLDOE has not published a dedicated webpage for the federal credit.

Under the federal rules, the state's role is to certify each SGO on its list and review annual audits. The state cannot impose requirements stricter than federal law.

Key dates

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