This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h0001a.CIS
DATE: 1/27/2023
HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: CS/HB 1 School Choice
SPONSOR(S): Choice & Innovation Subcommittee, Tuck, Plasencia and others
TIED BILLS: None. IDEN./SIM. BILLS: None.
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Choice & Innovation Subcommittee 13 Y, 4 N, As CS Wolff Sleap
2) PreK-12 Appropriations Subcommittee
3) Education & Employment Committee
SUMMARY ANALYSIS
For decades, Florida has been a national leader in providing high quality education options for our parents and
students. In addition to a myriad of public options, Florida offers scholarship programs that allow parents of
eligible students to register and attend private schools that may better serve a student’s particular needs or to
provide educational options for students with disabilities. These programs primarily consist of the Florida Tax
Credit Scholarship (FTC), the Family Empowerment Scholarship for students attending private school (FES-
EO), and the Family Empowerment Scholarship for students with disabilities (FES-UA).
The bill increases the number of students with disabilities served under the FES-UA by increasing scholarship
growth rates from 1 percent to 3 percent of Florida’s exceptional education students, annually.
The bill expands eligibility for the FTC and FES-EO scholarships to any student that is a resident of Florida and
is eligible to enroll in kindergarten through grade 12 in a public school. Under the bill, each parent of an eligible
student will receive an empowerment savings account to take education dollars earmarked for their child in the
public education system and choose among a variety of options to customize their child’s k-12 education. The
bill expands the scope of authorized uses for the FTC and FES-EO scholarships to include, among other
authorized expenses, instructional materials, curriculum, and contracted services provided by a public school
or school district, including classes.
The bill retains the requirement that priority for FTC and FES-EO scholarships be given to those students
whose household income does not exceed 185 percent of the federal poverty level or who is in foster care or
out-of-home care. The bill authorizes home education program students to participate in the FTC and FES-EO
scholarships and provides a schedule for funding the FTC and FES-EO scholarships for such students.
To provide additional clarity to participants, the bill aligns the parental and student responsibilities for recipients
of FTC and FES-EO scholarships as well as aligning the provisions governing how long an award remains in
force and when an account must be closed. Additionally, the bill requires scholarship funding organizations to
develop purchasing guidelines for authorized uses of scholarship funds and publish them to their websites.
The bill requires that scholarship-funding organizations review student eligibility annually, approve all
expenditures prior to dispersing any funds from the empowerment savings account, and notify parents that
participation in a scholarship program does not guarantee enrollment in a private school.
The bill expressly authorizes any school in Florida, including public charter schools, to permit a student to
enroll part-time and provides that the student will be funded proportionally based on their time of attendance.
The bill would have an indeterminate fiscal impact. See Fiscal Analysis.
The bill has an effective date of July 1, 2023. STORAGE NAME: h0001a.CIS PAGE: 2
DATE: 1/27/2023
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Education Choice Scholarships in Florida
Present Situation
Background
For decades, Florida has been a national leader in providing high quality education options for our
parents and students. In addition to a myriad of public options, Florida offers scholarship programs that
allow parents of eligible students to register and attend private schools that may better serve a
student’s particular needs or to provide educational options for students with disabilities. The three
scholarship programs, include:
The Family Empowerment Scholarship Program, consisting of a scholarship for students
attending private school (FES-EO) and a scholarship for students with a disability (FES-UA);
1
Florida Tax Credit Scholarship Program (FTC);
2
and
The Hope Scholarship Program (HOPE).
3
Private schools must meet specific criteria in order to be eligible to participate in Florida’s scholarship
programs
4
and the Department of Education (DOE)
5
and Commissioner of Education (commissioner)
6
are tasked with implementation and oversight responsibilities.
Department of Education Scholarship Oversight
The DOE must fulfill the following responsibilities for all state scholarship programs:
7
Annually verify the private schools eligible to participate.
Establish a toll-free hotline to provide parents and private schools with information about
participating in the scholarship programs.
Establish a process to allow individuals to notify the DOE of violations of state law relating to a
scholarship program.
Annually receive and retain from every participating private school a notarized, sworn
compliance statement certifying compliance with state law.
Coordinate with the entities conducting the health inspections and fire inspections for private
schools to obtain copies of the inspection reports directly from the entities.
Provide, at no cost to the school, the statewide assessments and any related materials for
administering the assessments.
Conduct site visits to schools entering a scholarship program for the first time. A school is not
eligible to receive scholarship funds until a satisfactory site visit is completed and the school
complies with all other requirements in law.
The DOE is authorized to conduct site visits to any private school participating in a state scholarship
program that has received a complaint about a violation of state law or state board rule or has received
a notice of noncompliance or a notice of proposed action within the previous two years.
8
The DOE must
annually submit, by December 15, a report to the Governor, the President of the Senate, and the
1
Section 1002.394, F.S.; see also rule 6A-6.0952, F.A.C.
2
Section 1002.395, F.S.; see also rule 6A-6.0960, F.A.C.
3
Section 1002.40, F.S.; see also rule 6A-6.0951, F.A.C.
4
Section 1002.421(1), F.S.
5
Section 1002.421(2), F.S.
6
Section 1002.421(3), F.S.
7
Section 1002.421(2)(a), F.S.
8
Section 1002.421(2)(b), F.S. STORAGE NAME: h0001a.CIS PAGE: 3
DATE: 1/27/2023
Speaker of the House of Representatives which describes its implementation of the accountability
measures in the scholarship programs, any substantiated allegations or violations of law or rule by a
private school, and the corrective action taken.
9
Scholarship Funding Organizations
Florida’s scholarship programs are administered by DOE approved non-profit scholarship-funding
organizations (SFO).
10
A SFO must be a state university; or an independent college or university that is
eligible to participate in the William L. Boyd, IV, Effective Access to Student Education Grant Program,
located and chartered in this state, is not for profit, and is accredited by the Commission on Colleges of
the Southern Association of Colleges and Schools; or is a Florida based charitable organization that
complies with scholarship program requirements.
11
There are currently two SFOs approved to
administer the FES-EO, the FES-UA, the FTC, the HOPE, and the Reading Scholarship Programs.
12
Florida Tax Credit Scholarship Program
The FTC was created in 2001 and enables taxpayers to make private, voluntary contributions to a SFO,
to expand educational opportunities for families that have limited financial resources, and enables
Florida’s children to achieve a greater level of excellence in their education.
13
The FTC is funded with
contributions to SFOs from taxpayers who receive a tax credit for use against their liability for corporate
income tax, insurance premium tax, severance taxes on oil and gas production, self-accrued sales tax
liabilities of direct pay permit holders or alcoholic beverage taxes on beer, wine, and spirits and rental
or license fees.
14
The tax credit is equal to 100 percent of the eligible contributions made.
15
SFOs use
these contributions to award scholarships to eligible low-income students for the cost of tuition and fees
at an eligible private school or transportation expenses to a Florida public school in which a student is
enrolled and that is different from the school to which the student was assigned.
16
The DOE, the Department of Revenue (DOR), and the Division of Alcoholic Beverages and Taxes
(DABT) cooperatively administer the FTC.
17
FTC Scholarship Eligibility
The FTC provides scholarships to students, with priority given to children from low-income families and
those who are in foster care or out-of-home care.
18
Contingent upon available funds, a student is
initially eligible for an FTC scholarship if he or she meets one or more of the following criteria:
9
Section 1002.421(2)(c), F.S.
10
Florida Department of Education, Scholarship Funding Organizations, https://www.fldoe.org/schools/school-choice/k-12-
scholarship-programs/sfo/ (last visited Jan. 12, 2023).
11
Section 1002.395(1)(f), F.S.
12
Florida Department of Education, Scholarship Funding Organizations, https://www.fldoe.org/schools/school-choice/k-12-
scholarship-programs/sfo/ (last visited Jan. 12, 2023). Specifically, the A.A.A. Scholarship Foundation administers FTC, FES-EO, and
FES-UA scholarships while Step Up for Students administers FTC, FES-EO, FES-UA, HOPE, and Reading Scholarship Program
scholarships. See A.A.A. Scholarship Foundation, Florida Parents, https://www.aaascholarships.org/parents/florida/ (last visited Jan.
15, 2023) and Step Up For Students, Scholarships to Give Florida Students Educational Options,
https://www.stepupforstudents.org/scholarships/ (last visited Jan. 15, 2023).
13
Section 1002.395(1)(b), F.S.
14
Section 1002.395(1) and (5) and s. 212.099(2), F.S. Information and documentation provided to the DOE and the Auditor General
relating to the identity of a taxpayer that provides an eligible contribution under this section shall remain confidential at all times.
Section 1002.395(6)(q), F.S. (flush-left provision at end of section).
15
Sections 220.1875(1), 212.099(2), and 1002.395(5), F.S.
16
Section 1002.395(6)(d), F.S. An eligible contribution is a monetary contribution from a taxpayer to an eligible nonprofit SFO. The
taxpayer may not designate a specific child as the beneficiary of the contribution. Section 1002.395(2)(e), F.S.
17
Section 1002.395(5) and (12), F.S.
18
Section 1002.395(3)(b), F.S. (flush left provision at end of subsection). Priority for an initial FTC scholarship must be given to a
student whose household income level does not exceed 185 percent of the FPL ($51,337.50 for a family of four for the 2022-2023
school year) or who is in foster care or out-of-home care. See Step Up for Students, Florida Tax Credit Scholarship Parent Handbook STORAGE NAME: h0001a.CIS PAGE: 4
DATE: 1/27/2023
The student is on the direct certification list
19
or the student’s household income level does not
exceed an adjusted maximum percent of the federal poverty level (FPL), which is set at 400
percent of the FPL ($111,000
20
for a family of four) for the 2022-2023 school year.
21
The student is currently placed, or during the previous state fiscal year was placed, in foster
care or in out-of-home care.
22
The student is a sibling of a student participating in the FTC scholarship and the siblings reside
in the same household.
23
Once a student qualifies for an FTC scholarship based on household income during their initial
eligibility year, the student continues to be eligible until he or she graduates from high school or turns
21 years old, whichever occurs first, regardless of household income level in subsequent years.
24
A
scholarship recipient is not required to reapply annually, however, an SFO may require a recipient to
annually confirm their continued participation in the program.
25
A student is ineligible for a scholarship under the FTC if the student is:
26
enrolled in a school operating for the purpose of providing educational services to youth in
Department of Juvenile Justice commitment programs;
receiving a scholarship from another eligible SFO under this section;
receiving an educational scholarship pursuant to this chapter;
participating in a home education program;
participating in a private tutoring program;
participating in a virtual school, correspondence school, or distance learning program that
receives state funding pursuant to the student’s participation unless the participation is limited to
no more than two courses per school year; or
enrolled in the Florida School for the Deaf and the Blind.
FTC Scholarship Award Amount
An FTC scholarship may be used to cover the tuition and fees for a student to attend an eligible private
school.
27
The scholarship amount awarded to a student who received a scholarship in the 2018-2019
school year, who remains eligible, and who is enrolled in an eligible private school is the greater of:
28
(July 2022), at 3, available at https://www.stepupforstudents.org/wp-content/uploads/2022-2023-FTC-Parent-Handbook-Final-
Draft.pdf.
19
See s. 1002.395(2)(c), F.S. “Direct certification list” means the certified list of children who qualify for the food assistance program,
the Temporary Assistance to Needy Families Program, or the Food Distribution Program on Indian Reservations provided to the DOE
by the Department of Children and Families.
20
United Stated Department of Health & Human Services, U.S. Federal Poverty Guidelines Used to Determine Financial Eligibility
for Certain Federal Programs, Chart showing multiples of the poverty guidelines for 2022, available at
https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines.
21
Section 1002.395(3)(b)1., F.S. In 2021, the Florida Legislature aligned the FTC student eligibility household income requirements
to those of the Family Empowerment Scholarship. Chapter 2021-27, L.O.F. Under current law, for eligibility income requirements, the
FPL may be increased by 25 percentage points in the fiscal year following a fiscal year in which more than 5 percent of the allowable
scholarships have not been funded. The eligibility for the 2021-2022 school year was set at 375 percent of the FPL. See also Step Up
for Students, Florida Tax Credit Scholarship Parent Handbook (July 2022), at 3, available at https://www.stepupforstudents.org/wp-
content/uploads/2022-2023-FTC-Parent-Handbook-Final-Draft.pdf.
22
Section 1002.395(3)(b)2., F.S.
23
Section 1002.395(3), F.S. (flush left provision at end of subsection).
24
Id.
25
See Step Up for Students, 2022-2023 Florida Tax Credit Scholarship Parent Handbook (July 2022), at 4-5, available at
https://www.stepupforstudents.org/wp-content/uploads/2022-2023-FTC-Parent-Handbook-Final-Draft.pdf;
AAA Scholarship Foundation, 2021-2022 Parent and School Handbook-Florida Income-Based Scholarship Program, at 5, available
at https://www.aaascholarships.org/wp-content/uploads/2022/06/Parent-and-School-Handbook_FL_2021-22_v3_rev20220616.pdf.
26
Section 1002.395(4), F.S.
27
Section 1002.395(6)(c)1., F.S.
28
Section 1002.395(11)(a) F.S. (2020). STORAGE NAME: h0001a.CIS PAGE: 5
DATE: 1/27/2023
the calculated amount for a student to attend an eligible private school is 95 percent of the
unweighted full-time equivalent (FTE) basic program funds
29
the student would generate in the
school district in which the student resides based on grade level, plus a per-full-time equivalent
share of funds for all Florida Education Finance Program (FEFP) categorical programs,
30
except
for the Exceptional Student Education (ESE) Guaranteed Allocation;
31
or
a percentage of the unweighted FTC funding amount for the 2018-2019 state fiscal year as
follows:
o eighty-eight percent of the unweighted FTE for grades K-5;
o ninety-two percent of the unweighted FTE for grades 6-8; and
o ninety-six percent of the unweighted FTE for grades 9-12.
For students initially eligible in the 2019-2020 and 2020-2021 school years, the calculated scholarship
amount is 95 percent of the unweighted FTE basic program funds the student would generate in the
school district in which the student resides based on grade level, plus a per-full-time equivalent share of
funds for all FEFP categorical programs, except for the ESE Guaranteed Allocation.
32
Effective with the 2021-2022 school year, the Legislature increased the FTC scholarship amount to be
the full amount provided for the student, from the previously 95 percent calculated amount.
33
The
maximum scholarship award amount for the 2021-2022 school year was $7,408 per student.
34
In lieu of a scholarship for enrollment in a private school, a student may receive a scholarship for
transportation to a public school other than the public school to which the student was assigned.
35
The
transportation scholarship award must be an amount equal to the school district expenditure per
student riding a school bus, as determined by the DOE, or $750, whichever is greater.
36
During the 2021-2022 school year, 85,612 students were awarded an FTC scholarship.
37
Responsibilities of FTC Scholarship Recipients
Parents and students must fulfill the following responsibilities:
Parents must select an eligible private school,
38
apply for admission, and notify the school
district when the student is withdrawn from a public school.
Students must attend school (unless excused by the school for illness or good cause).
Students and parents must comply with the private school’s published policies.
29
Florida Department of Education, 2021-22 Funding for Florida School Districts, available at
http://www.fldoe.org/core/fileparse.php/7507/urlt/Fefpdist.pdf. Basic program funds are used to fund kindergarten and grades 1-12.
30
Section 1011.62(6)(a), F.S. Categorical program funds are state funding allocations earmarked for certain programs or initiatives
that can only be spent for the specific purposes of those programs or initiatives. These funds comprise a portion of total state funds for
public school operations and are in addition to base state FEFP funds.
31
Section 1002.395(11)(a)1., F.S.
32
Section 1002.395(11)(a)2., F.S. (2020).
33
Section 1002.395(11)(a)2., F.S. (2021); See also s. 5, ch. 2021-27, L.O.F. The calculated scholarship award amount of the full
amount provided for the student, effective with the 2021-2022 school year, is for an FTC scholarship recipient initially eligible in the
2019-2020 school year and thereafter, and a student initially eligible in the 2018-2019 school year if the calculated amount is greater
than the scholarship award in the 2018-2019 school year.
34
Florida Department of Education, FTC Scholarship Program: Fact Sheet (Oct. 2022), available at
https://www.fldoe.org/core/fileparse.php/5606/urlt/FTC-Oct-2022-line.pdf.
35
Section 1002.395(11)(a)3., F.S.
36
Id. Effective for the 2022-2023 school year, the previous transportation scholarship amount of up to $750 was revised to allow for
the amount of the transportation expenditure by the school district for the student, or $750, whichever is greater. Section 13, ch. 2022-
154, L.O.F.
37
Florida Department of Education, Florida Tax Credit Scholarship Program: June 2022 Quarterly Report (June 2022), available at
https://www.fldoe.org/core/fileparse.php/7558/urlt/FTC-Jun-2022-Q-Report.pdf [hereinafter June Quarterly Report].
38
A private school is eligible to participate in the FTC is they meet statutory criteria for participation in state scholarship programs
under s. 1002.421(1), F.S., annually administer or make provisions for students in grades 3 through 10 to participate in one of the
nationally norm-referenced tests identified by the DOE or the statewide assessments
38
and report the student’s scores to a selected state
university, and administer the statewide assessments if the private school chooses to offer the statewide assessments. Section
1002.395(8)(a)-(b), F.S.; See also Rule 6A-6.03215, F.A.C. STORAGE NAME: h0001a.CIS PAGE: 6
DATE: 1/27/2023
Parents must ensure student participation in the norm-referenced assessment offered by the
private school, unless the private school chooses to administer statewide assessments, in which
case, the student must participate in statewide assessments. If the private school the student
attends does not administer statewide assessments, a parent may request that the student be
administered a statewide assessment in addition to the norm-referenced assessment
administered by the private school.
Parents must restrictively endorse (sign) the scholarship check for the private school and are
prohibited from designating any individual or entity associated with their student’s private school
as their attorney for purposes of endorsing scholarship payment checks or approving a fund
transfer before deposit.
Parents must authorize the SFO to access information necessary to determine income eligibility,
including information held by state and federal agencies.
39
Dispersal of FTC Scholarship Award
The SFO sends scholarship payment checks quarterly to each student’s school of enrollment, after the
school completes the attendance verification. The school then notifies the parent that the check has
arrived and asks the parent to come in to the school to restrictively endorse (sign) the check in order for
the school to deposit the check.
40
An SFO may also make scholarship payments directly to eligible private schools by funds transfer
(including debit cards, electronic payment cards, or any other means the DOE deems commercially
viable or cost-effective). Payments must be approved by the parent before the funds are deposited.
41
Family Empowerment Scholarship Program
The FES-EO and FES-UA provide children of families in Florida with educational options to achieve
success in their education, including children of families with limited financial resources, children of law
enforcement and military families, and children with disabilities.
42
The scholarship program includes two
types of scholarships where one assists eligible students to pay for the tuition and fees associated with
attendance at a private school or transportation to another public school (FES-EO), and the other
provides access to additional education options for a student with a disability by covering the cost of a
variety of approved items, including: contracted services, curriculum, instructional materials, tutoring,
specified education programs, and specialized services (FES-UA).
43
Each scholarship has unique
student eligibility requirements, program requirements, award calculation methodologies, and allowable
expenditures.
44
FES-EO Eligibility
A student is eligible for a scholarship to attend private school if the student meets the following
criteria:
45
The student is on the direct certification list (list of children who qualify for the food assistance
program, the Temporary Assistance to Needy Families Program, or the Food Distribution on
Indian Reservations program) or the student’s household income level does not exceed 185
39
Section 1002.395(7)(a)-(g), F.S.
40
Section 1002.395(11)(b), F.S.
41
Id.
42
Section 1002.394, F.S. see also Rule 6A-6.0952, F.A.C.
43
Section 1002.394(3)(a) and (3)(b), F.S. The John M. McKay Scholarship for Students with Disabilities Program and the Gardiner
Scholarship Program were previously offered as two separate scholarships for students with disabilities before the programs were
consolidated under the FES-UA. The Gardiner Scholarship was repealed effective July 1, 2021, s. 2, ch. 2021-27 L.O.F. The McKay
Scholarship was repealed effective July 1, 2022, s. 3, ch. 2021-27, L.O.F.
44
Section 1002.394, F.S.
45
Section 1002.394(3)(a)1.-6., F.S. STORAGE NAME: h0001a.CIS PAGE: 7
DATE: 1/27/2023
percent of the federal poverty level (FPL) ($51,337.50
46
for a family of four) for the 2022-2023
school year;
The student is currently placed, or during the previous state fiscal year was placed, in foster
care or in out-of-home care;
The student’s household income level does not exceed an adjusted maximum percent of the
FPL, which is set at 400 percent of the FPL ($111,000
47
for a family of four) for the 2022-2023
school year;
48
The student is a sibling of a student who is participating in the FES-EO and the siblings reside in
the same household;
The student is a dependent child of a member of the United States Armed Forces, including a
reservist;
49
or
The student is a dependent child of a law enforcement officer.
Scholarship priority is given to students whose household income levels do not exceed 185 percent of
the FPL or who are in foster care or out-of-home care.
50
A student is ineligible for a scholarship under the FES-EO or FES-UA if the student is:
51
enrolled in a public school, including, but not limited to, the Florida School for the Deaf and the
Blind, the College-Preparatory Boarding Academy, a developmental research school, or a
charter school;
enrolled in a Department of Juvenile Justice commitment program;
receiving any other state-sponsored K-12 educational scholarship;
not having regular and direct contact with his or her private school teacher, unless the student
has an eligible disability and is awarded a scholarship under the FES-UA and the student is
enrolled in the private school’s transition-to-work program or a home education program;
participating in a private tutoring program, unless the student has an eligible disability and is
awarded a scholarship under the FES-UA; or
participating in a virtual instruction program.
FES-EO eligibility continues for a student receiving a scholarship to attend private school until the
student returns to a public school, graduates from high school, or turns 21 years old, whichever occurs
first, regardless if the student’s household income exceeds the FPL cap in subsequent years.
52
A
scholarship recipient who maintains continued eligibility is not required to reapply annually, however, an
SFO may require a recipient to annually confirm their continued participation in the program.
53
Number of Available FES-EO and FES-UA Awards
For the 2019-2020 school year, a maximum program capacity for a scholarship to attend private school
was established at 18,000 students. Beginning in the 2020-2021 school year, the maximum number of
students participating in the scholarship program increases by one percent of the state’s total K-12 full-
46
Step Up for Students, 2022-2023 Family Empowerment Scholarship for Educational Options Parent Handbook (July 2022), at 3,
available at https://www.stepupforstudents.org/wp-content/uploads/2022-2023-FES-EO-Parent-Handbook-Final-Draft.pdf.
47
Id.
48
Section 1002.394(3)(a)3., F.S. The Federal Poverty Level may be increased by 25 percentage points in the fiscal year following a
fiscal year in which more than 5 percent of the allowable scholarships have not been funded. The eligibility for the 2021-2022 school
year was set at 375 percent of the FPL.
49
A member of the United States Armed Forces means a member of the Army, Navy, Air Force, Coast Guard, Marine Corps, or Space
Force, including a Reservist. Rule 6A-6.0952(2)(f), F.A.C.
50
Section 1002.394(3)(a), F.S. (flush left provision at end of subparagraph).
51
Section 1002.394(6)(a)-(f), F.S.
52
Section 1002.394(5)(a), F.S.
53
See Step Up for Students, 2022-2023 Family Empowerment Scholarship for Educational Options Parent Handbook (July 2022), at
12-13, available at https://www.stepupforstudents.org/wp-content/uploads/2022-2023-FES-EO-Parent-Handbook-Final-Draft.pdf.;
AAA Scholarship Foundation, 2021-2022 Parent and School Handbook-Florida Income-Based Scholarship Program, at 5, available
at https://www.aaascholarships.org/wp-content/uploads/2022/06/Parent-and-School-Handbook_FL_2021-22_v3_rev20220616.pdf. STORAGE NAME: h0001a.CIS PAGE: 8
DATE: 1/27/2023
time equivalent student membership each year.
54
The maximum program capacity does not include
the following students who are excluded:
55
Students who are a dependent child of a law enforcement officer or a member of the United
States Armed Forces, a foster child, or an adopted child; or
Students who meet the eligibility requirements of being on the direct certification list or meet
household income requirements or students placed in foster care or out-of-home care and either
spent the prior school year in attendance at a Florida public school, or beginning in the 2022-
2023 school year, is eligible to enroll in kindergarten.
In the 2021-2022 school year, 77,141 FES-EO scholarships were awarded to eligible students seeking
a scholarship to attend private school.
56
For the 2022-2023 school year, the maximum number of scholarships established for eligible students
with a disability is established at 26,500 students.
57
Beginning with the 2023-2023 school year, and
annually thereafter, the maximum number of students participating in the scholarship program annually
increases by one percent of the state’s total exceptional student education full-time equivalent student
membership, not including gifted students.
58
The maximum program capacity does not include the following students who are excluded:
59
Students who received specialized instructional services under the Voluntary Prekindergarten
Education Program during the previous school year;
Students who are a dependent child of a law enforcement officer or a member of the United
States Armed Forces, a foster child, or an adopted child; or
Students who spent the prior school year in attendance at a Florida public school or received a
McKay Scholarship in the 2021-2022 school year.
In the 2021-2022 school year, 25,049 FES-UA scholarships were awarded to eligible students with a
disability.
60
Priority for FES-EO Awards
A participating SFO must award a FES-EO scholarship in accordance with the priorities established in
law. For a student seeking a scholarship to attend private school, the award priority must be given to a
student whose household income level does not exceed 185 percent of the FPL or who is in foster care
or out-of-home care.
61
FES-EO Award Amount
The FES-EO is funded through the Florida Education Finance Program (FEFP) with a scholarship
awarded by a SFO.
62
An FES-EO scholarship award amount for a student to attend an eligible private
school is calculated as 100 percent of the school districts funding per student, including all categorical
54
Section 1002.394(12)(a)1., F.S.
55
Section 1002.394(12)(a)1.a.-b., F.S.
56
Adam Emerson, Florida Department of Education, School Choice Overview, presentation before the Choice & Innovation
Subcommittee, (Jan. 19, 2023).
57
Section 1002.394(12)(b)1., F.S.
58
Section 1002.394(12)(b)1., F.S.
59
Section 1002.394(12)(b)1.a.-c., F.S. See also Florida Department of Education, State Board of Education August 18, 2021 Agenda,
Family Empowerment Scholarship Program Presentation, at 5, available at https://www.fldoe.org/core/fileparse.php/19998/urlt/6-
3.pdf.
60
Adam Emerson, Florida Department of Education, School Choice Overview, presentation before the Choice & Innovation
Subcommittee, (Jan. 19, 2023).
61
Section 1002.394(3)(a), F.S. (flush left provision at end of subparagraph).
62
Section 1002.394(8)(a)2., (11)(a)1., (11)(b)1., and (12)(a), F.S. The department must notify the SFO that scholarships may not be
awarded in a school district in which the scholarship award will exceed 99 percent of the school district’s share of the state FEFP
funds as calculated by the department. Section 1002.394(8)(a)13., F.S. STORAGE NAME: h0001a.CIS PAGE: 9
DATE: 1/27/2023
funds, except for the exceptional student education (ESE) guaranteed allocation.
63
The DOE
determines the appropriate student scholarship funding amount and cross-checks scholarship students
with public school enrollment to avoid duplication.
64
Upon receiving documentation which verifies a student’s participation in the scholarship from the SFO,
the DOE must transfer scholarship funds to the SFO for disbursement to parents of participating FES-
EO students.
65
Initial scholarship payments are made after the SFO verifies the student’s admission
acceptance to an eligible private school, with all subsequent scholarship payments occurring upon
verification of continued enrollment and attendance at the private school.
66
Any scholarship payment
made by warrant must be delivered by the SFO to the private school of the parent’s choice, and the
parent must restrictively endorse (sign) the payment.
67
For each FES-EO scholarship, the DOE must cross-check the list of participating scholarship students
with public school enrollment and adjust payments to an SFO and school districts based upon these
results when the FEFP is recalculated.
68
Authorized uses for FES-EO Awards
An FES-EO scholarship may be used to cover the tuition and fees for a student to attend an eligible
private school.
69
The scholarship award may be used to cover the cost of any assessment fee required
by the participating private school and any costs to provide a digital device, including internet access, to
the student.
70
A scholarship in the amount of $750 or an amount equal to the school district expenditure
per student riding a bus, whichever is greater, may also be awarded to an eligible student
71
enrolled in
a Florida public school which is different from the school to which the student was assigned or in a lab
school, if the school district does not provide the student with transportation to the school.
72
Home Education Programs
Home education is a parent-directed educational option that satisfies the requirement for regular school
attendance. Florida laws protecting home education became effective in 1985. Parents have the
freedom to determine their child's educational path and the plan for reaching their goals. Students have
the opportunity to explore and learn at their own pace, in any location or at any time. For the 2021-2022
school year 152,109 students participated in home education programs throughout Florida.
73
Parents of home education students are required to provide a signed, written notice of intent to
establish and maintain a home education program that includes the full legal names, addresses, and
birthdates of the students who will be home schooled to the district school superintendent in the
parent’s county of residence within 30 days of establishing the program.
74
The district school
63
Section 1002.394(12)(a)2., F.S. See also Step Up For Students, Income-Based Scholarship Programs Basic Scholarship Amounts
for 2022-23, available at https://www.stepupforstudents.org/wp-content/uploads/Step-Up-For-Students_Income-Based-Scholarship-
Amounts.pdf.
64
Id.
65
Section 1002.394(12)(a)5., F.S. Scholarship payments are made to the SFO on or before September 1, November 1, February 1, and
April 1 of each year. Rule 6A-6.0952, F.A.C.
66
Section 1002.394(12)(a)6., F.S.
67
Section 1002.394(12)(a)6., F.S. See also s. 1002.394(10)(a)7., F.S.
68
Section 1002.391(8)(a)14., F.S. The FEFP is calculated five times throughout the year to arrive at each year’s final appropriations.
See Florida Department of Education, 2021-22 Funding for Florida School Districts, at 25, available at
https://www.fldoe.org/core/fileparse.php/7507/urlt/Fefpdist.pdf.
69
Section 1002.394(12)(a)2., F.S.
70
Id.
71
Section 1002.394(12)(a)4., F.S. The student must be on the direct certification list, the student’s household income level does not
exceed 185 percent of the federal poverty index, or the student is placed in foster care or in out-of-home care.
72
Section 1002.394(12)(a)4., F.S. The district expenditure per student riding a school bus is the amount determined by the DOE.
73
The Florida Department of Education, Home Education Program, available at
https://www.fldoe.org/core/fileparse.php/5606/urlt/HomeEd-Sept-2022.pdf.
74
Section 1002.41(1)(a), F.S. STORAGE NAME: h0001a.CIS PAGE: 10
DATE: 1/27/2023
superintendent must accept the notice and immediately register the home education program upon
receipt of the notice and may not require any additional information or verification from the parent
unless the student chooses to participate in a school district program or service.
75
Parents of home education students are also required to maintain a portfolio of a student’s records and
educational materials for two years which must be available for inspection.
76
While the parent
determines the content of the portfolio, it must, at a minimum, consist of the following:
A log of educational activities that is made contemporaneously with the instruction and that
designates by title any reading materials used.
Samples of any writings, worksheets, workbooks, or creative materials used or developed by
the student.
77
The parent must also provide for an annual educational evaluation which documents the student’s
demonstration of educational progress at a level commensurate with her or his ability. The parent may
select of one of the following options for the evaluation and must submit the results to the district school
superintendent:
A teacher
78
selected by the parent evaluates the student’s educational progress upon review of
the portfolio and discussion with the student;
The student takes any nationally normed student achievement test administered by a certified
teacher;
The student takes a state student assessment test used by the school district and administered
by a certified teacher, at a location and under testing conditions approved by the school district;
The student is evaluated by an individual holding a valid, active license as a psychologist or
school psychologist; or
The student is evaluated with any other valid measurement tool as mutually agreed upon by the
district school superintendent of the district in which the student resides and the student’s
parent.
79
Home education students are eligible, as provided by law, to participate in a number of district and
state programs such as:
interscholastic extracurricular student activities;
80
the Bright Futures Scholarship Program;
81
dual enrollment programs;
82
admission to Florida College System institutions;
83
admission to state universities;
84
and
a FES-UA scholarship.
85
School districts are prohibited from further regulating, exercising control over or requiring
documentation from parents of home education students beyond the requirements of law.
86
Effect of Proposed Changes
Education Choice Scholarships in Florida
75
Section 1002.41(1)(b), F.S.
76
Id.
77
Section 1002.41(1)(d)-(e), F.S.
78
Such teacher shall hold a valid regular Florida certificate to teach academic subjects at the elementary or secondary level. Section
1002.41(1)(f)1., F.S.
79
Section 1002.41(1)(f), F.S.
80
Section 1002.41(4), F.S.
81
Section 1002.41(5), F.S.
82
Section 1002.41(6), F.S.
83
Section 1002.41(7), F.S.
84
Section 1002.41(8), F.S.
85
Section 1002.394(4)(b)4., F.S.
86
Section 1002.41(13), F.S. Additional regulation, control, or documentation requirements are permissible when a home education
student participated in a school district program. Id. STORAGE NAME: h0001a.CIS PAGE: 11
DATE: 1/27/2023
The bill expands eligibility for FTC and FES-EO scholarships to include any student that is a resident of
Florida and is eligible to enroll in kindergarten through grade 12 in a public school. The parent of an
eligible student will receive an empowerment savings account to take education dollars earmarked for
their child in the public education system and choose among a variety of options to customize their
child’s k-12 education.
The bill expands the authorized uses of FTC and FES-EO scholarship funds in an empowerment
savings account to include:
Instructional materials, including digital materials and Internet resources.
Curriculum, which is a complete course of study for a particular content area or grade level,
including any required supplemental materials and associated online instruction.
Tuition or fees associated with full-time or part-time enrollment in a home education program,
an eligible private school, an eligible postsecondary educational institution or a program offered
by the postsecondary educational institution, a private tutoring program, a virtual program
offered by a department-approved private online provider, the Florida Virtual School as a private
paying student, or an approved online course.
Fees for nationally standardized, norm-referenced achievement tests, Advanced Placement
Examinations, industry certification examinations, assessments related to postsecondary
education, or other assessments.
Contracted services provided by a public school or school district, including classes. A student
who receives services under a contract is not considered enrolled in a public school for
scholarship eligibility purposes.
Tuition and fees for part-time tutoring services provided by a person who holds a valid Florida
educator's certificate, a person who holds an adjunct teaching certificate, a person who has a
bachelor's degree or a graduate degree in the subject area in which instruction is given, a
person who has demonstrated a mastery of subject area knowledge, or a person certified by a
nationally or internationally recognized research-based training program as approved by the
department. "Part-time tutoring services" does not qualify as regular school attendance.
To reflect the expanded authorized uses beyond just tuition and fees at a private school, the bill
provides that the scholarship amount shall be the calculated amount the student would have generated
through the FEFP, rather than the lesser amount of either the calculated funds or the cost of tuition and
fees.
The bill retains the requirement that priority for FTC and FES-EO scholarships be given to those
students whose household income does not exceed 185 percent of the federal poverty level or who are
in foster care or out-of-home care. Additionally, the bill expands the eligibility for public school
transportation scholarships to all students eligible for a scholarship.
The bill removes the existing FES-EO scholarship growth provisions and provides a schedule for
funding the FTC and FES-EO scholarships to eligible students that are enrolled in a home education
program. For the 2023-2024 school year, no more than 10,000 scholarships for students who are
enrolled in a home education program may be funded by the FTC. Once, all home education students
are funded in the FTC, up to 10,000 home education students may be funded by the FES-EO. In each
subsequent school year, the number of home school funded scholarships may increase by 20,000 in
both the FTC and FES-EO scholarships. By the 2027-2028 school year, every home education student
will have access to an empowerment account to customize their education.
The bill establishes the following responsibilities for parents and students regarding the receipt of an
FTC or FES-EO scholarship while participating in a home education program:
Apply to an eligible SFO to participate in the program by a date set by the organization. The
request must be communicated directly to the organization in a manner that creates a written or
electronic record of the request and the date of receipt of the request.
Sign an agreement with the SFO and annually submit a sworn compliance statement to the
organization to satisfy or maintain program eligibility, including eligibility to receive and spend
program payments, by: STORAGE NAME: h0001a.CIS PAGE: 12
DATE: 1/27/2023
o Affirming that the parent has established and maintains a home education program in
accordance with the law.
o Affirming that the program funds are used only for authorized purposes serving the
student's educational needs and that they will not receive a payment, refund, or rebate
of any funds provided under this section.
o Affirming that the parent is responsible for all eligible expenses in excess of the amount
of the scholarship and for the education of his or her student.
Require the student to take a nationally norm-referenced test identified by the DOE or a
statewide assessment and provide educational records and assessment results to a choice
navigator prior to renewal.
Meet with a choice navigator at least annually, prior to renewal, to:
o Discuss the academic needs and progress of the student based on educational records
submitted by the parent and annual assessment results.
o Select educational options based on the academic needs of the student.
Affirm that the student remains in good standing with the provider or school if those options are
selected by the parent.
Renew participation in the program each year.
Procure the services necessary to educate the student. When the student receives a
scholarship, the district school board is not obligated to provide the student with a free
appropriate public education.
The bill requires that recipients of FTC and FES-EO scholarships, who are enrolled in a home
education program, and their parents, work with choice navigators. The bill defines a choice navigator
to mean an individual who assists parents with the selection, application, and enrollment in educational
options that address the academic needs of their student. Beginning January 1, 2024, a choice
navigator is required to do the following:
Review educational records and assessment results to determine the academic needs of a
student.
Identify educational options to address the academic needs of a student.
Provide guidance to enable parents to choose the best educational options for their student.
Report the scores of all participating students to a state university for annual performance
reporting.
The bill requires the DOE to include coordination with and the reporting by choice navigators in the
grant award issued to a state university for the compiling and analysis of scholarship recipient
assessment data. The bill expands the required report under this grant to cover all private schools at
which a scholarship student attended rather than only those schools where 51 percent or more of the
students received scholarships. Additionally, the bill requires the report to include performance on an
individual school basis for both FTC and FES-EO scholarships.
The bill requires an FTC and FES-EO scholarship to remain in force until:
The SFO determines that the student is not eligible for program renewal;
The Commissioner of Education suspends or revokes program participation or use of funds;
The student's parent has forfeited participation in the program for failure to comply with
statutorily required parental and student responsibilities;
The student enrolls in a public school, however, if a student enters a Department of Juvenile
Justice detention center for a period of no more than 21 days, the student is not considered to
have returned to a public school on a full-time basis for that purpose; or
The student graduates from high school or attains 21 years of age, whichever occurs first.
A student’s empowerment savings account must be closed, and any remaining funds will revert to the
state, after:
Denial or revocation of program eligibility by the commissioner for fraud or abuse, including, but
not limited to, the student or student's parent accepting any payment, refund, or rebate, in any
manner, from a provider of any services; or
Two consecutive fiscal years in which an account has been inactive. STORAGE NAME: h0001a.CIS PAGE: 13
DATE: 1/27/2023
The bill permits reimbursements for program expenditures to continue until the account balance is
expended or remaining funds have reverted to the state.
For both FTC and FES-EO scholarship recipients, the bill requires that an SFO establish and maintain
an empowerment savings account for each eligible student and must maintain records of accrued
interest retained in the student’s account. The parent of an eligible student must approve each payment
prior to the SFO transferring funds and all dispersals to the account must be made by funds transfer.
The SFO may permit eligible students to use program funds by paying for the authorized use directly,
then submitting a reimbursement request to the eligible SFO, or via direct purchase.
Additionally, for both FTC and FES-EO scholarships, the SFO is required to verify a student’s eligibility
each fiscal year, prior to granting a scholarship for that fiscal year. A student whose participation in the
program is not renewed may continue to spend scholarship funds that are in his or her account from
prior years unless the account must be closed. The bill establishes a cap of $24,000.00 as the
maximum amount an SFO is permitted to maintain in an individual student’s empowerment savings
account for an FES-EO scholarship.
To provide guidance to scholarship recipients on allowable expenditures under FTC, FES-EO,FES-UA,
and all of Florida’s scholarship programs, the bill requires SFOs to participate in a joint development of
agreed-upon purchasing guidelines. The jointly developed purchasing guidelines must be provided to
the Commissioner of Education and published to the SFO’s website by December 31, 2023, and
annually thereafter.
The bill requires SFOs to notify parents that participation in the FTC or FES-EO scholarship programs
does not guarantee enrollment at any particular private school.
FES-UA Scholarships
To increase the number of eligible students with disabilities served by the scholarship, the bill increases
the scholarship capacity from 1 to 3 percent of the state’s total exceptional student education student
membership annually.
The bill establishes a cap of $50,000.00 as the maximum amount an SFO is permitted to maintain in an
individual student’s empowerment savings account for an FES-UA scholarship.
FES-EO Scholarships
To assist school districts in their budgeting processes, the bill requires the DOE to report to school
districts the Education Estimating Conference’s annual projections for FES-EO enrollment in the
subsequent school year.
To conform the law to other changes made in the bill, the bill clarifies that a student would be ineligible
to receive a FES-EO scholarship if they participate in a private tutoring program unless they are
enrolled in a home education program or are a student with a disability and are found eligible for a
scholarship by an SFO. Additionally, a student would be ineligible for a FES-EO scholarship if they
participate in a virtual instruction program that receives state-funding pursuant to the student’s
participation.
The bill defines an eligible contribution under FES-EO to mean a monetary contribution from a
taxpayer, subject to the restrictions provided in s. 1002.395, to an eligible SFOs pursuant to ss.
212.099, 212.1832, 1002.395, and 1002.40. The taxpayer making the contribution may not designate a
specific child as the beneficiary of the contribution.
FTC Scholarships
STORAGE NAME: h0001a.CIS PAGE: 14
DATE: 1/27/2023
The bill aligns the requirements of the FTC scholarship with the FES-EO by providing that a student is
not eligible for an FTC scholarship while he or she is:
Enrolled in a public school, including, but not limited to, the Florida School for the Deaf and the
Blind, the College-Preparatory Boarding Academy, a developmental research school authorized
under the law, or a charter school. For purposes of this paragraph, a 3- or 4-year-old child who
receives services funded through the Florida Education Finance Program is considered to be a
student enrolled in a public school;
Enrolled in a school operating for the purpose of providing educational services to youth in a
Department of Juvenile Justice commitment program;
Receiving any other state-sponsored K-12 educational scholarship;
Not having regular and direct contact with his or her private school teachers unless he or she is
enrolled in a home education program;
Participating in a private tutoring program unless he or she is enrolled in a home education
program; or
Participating in virtual instruction that receives state-funding pursuant to the student’s
participation.
Part-time Enrollment in Public Schools
Present Situation
At least 12 states expressly permit students to enroll in public school part-time.
87
These states vary
greatly in the scope of the authorization for part-time enrollment, specifically, six permit both home
school students and private school students to enroll part-time in public schools while three permit only
home school students and three permit only private school students to enroll part-time.
88
Additionally in
the funding provided to school districts when a student enrolls part-time varies between these states
with some providing funding based on instructional time while others provide only a flat rate for part-
time students.
89
Florida law does not expressly authorize or prohibit part-time enrollment in public schools. However, for
the purpose of funding Florida’s school districts, the FEFP does provide a definition of a “part-time
student” and authorizes a district to receive funding for the student proportional to the amount of
instructional hours provided by the school divided by the minimum term.
90
Effect of Proposed Changes
The bill expressly authorizes any public school in the state, including charter schools, to enroll a
student on a part-time basis, subject to space and availability. Students that attend public school part-
time generate FTE student membership consistent with the definition of “part-time student” currently in
law. The bill clarifies that students enrolled in public school part-time are not considered to be in regular
attendance at a public school.
B. SECTION DIRECTORY:
Section 1: Amending s. 212.099, F.S.; conforming a cross-reference.
Section 2: Amending s. 1002.394, F.S.; providing definitions; revising student eligibility and
ineligibility requirements for the Family Empowerment Scholarship Program; revising the
authorized uses of scholarship funds; authorizing a student participating in the program
to be enrolled in a home education program; providing that certain scholarships remain
87
ExcelinEd, Part-time Enrollment Policy Analysis June 2021, at 1, available at https://excelined.org/wp-
content/uploads/2021/06/ExcelinEd_PolicyAnalysis_PartTimeEnrollment_June2021.pdf.
88
Id. at 3.
89
Id.
90
Section 1011.61, F.S. The minimum term is 180 actual teaching days or the equivalent on an hourly basis as set forth in rules of the
State Board of Education (SBE). A school district may alter the minimum term only as authorized in SBE rule. Section 1011.60(2),
F.S. STORAGE NAME: h0001a.CIS PAGE: 15
DATE: 1/27/2023
in force until certain criteria are met; requiring the closure of a scholarship account and
the reversion of funds to the state under certain circumstances; authorizing
reimbursements for certain expenditures until certain criteria are met; requiring the
Department of Education to notify school districts of specified information; requiring
scholarship funds to be deposited by funds transfers, rather than through the
endorsements of warrants; providing requirements for parents of students enrolled in a
home education program under the program; revising obligations of eligible nonprofit
scholarship-funding organizations; revising and establishing certain limitations on the
number of scholarships funded by the program; revising provisions for the calculation of
an award amount for certain students; prohibiting the transfer of funds to an eligible
student's account under certain conditions; providing obligations of choice navigators
beginning on a specified date; conforming provisions and cross-references to changes
made by the act.
Section 3: Amending s. 1002.395, F.S.; defining the term "choice navigator"; revising student
eligibility and ineligibility requirements for the Florida Tax Credit Scholarship Program;
revising obligations of eligible nonprofit scholarship-funding organizations; revising and
establishing certain limitations on the number of scholarships funded by the program;
revising the approved uses of scholarship funds; deleting obsolete language; revising
the amount of funds that must be expended through scholarships; providing
requirements for parents of students participating in the program; requiring scholarship
funds to be deposited by funds transfers, rather than through the endorsements of
warrants; requiring choice navigators to report specified student scores to a certain state
university; revising the requirements of a specified annual report; prohibiting the transfer
of funds to an eligible student's account under certain conditions; providing that
scholarships awarded through the program remain in force until certain criteria are met;
authorizing reimbursements for certain expenditures until certain criteria are met;
requiring the closure of a scholarship account and the reversion of funds to the state
under certain circumstances; providing obligations of choice navigators beginning on a
specified date; conforming provisions and cross-references to changes made by the act.
Section 4: Amending s. 1002.40, F.S.; conforming cross-references.
Section 5: Creating s. 1002.44, F.S.; authorizing public schools, including charter schools, to enroll
certain students on a part-time basis; providing funding for such students; providing that
such students are not considered to be in regular attendance at such schools.
Section 6: Providing an effective date.
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
The bill would have an indeterminate fiscal impact. State funding will depend on the FTE student
participation in the FES-EO and FES-UA programs for the 2023-2024 school year and the amount
of state funds allocated to the FEFP through the General Appropriations Act and implementing
legislation.
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues: STORAGE NAME: h0001a.CIS PAGE: 16
DATE: 1/27/2023
None.
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
None.
D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
None.
2. Other:
None.
B. RULE-MAKING AUTHORITY:
The bill does not provide any additional rulemaking authority, however, rules adopted under existing
authority will need to be amended to conform with the provisions of the bill.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
On January 26, 2023, the Choice & Innovation Subcommittee adopted two amendments and reported the
bill favorably as a committee substitute. The amendments:
Require SFOs to notify parents that participation in the FTC or FES-EO scholarship programs does
not guarantee that a student will be enrolled at any particular private school.
Require the DOE to report to school districts the Education Estimating Conference’s annual
projections for FES-EO enrollment in the subsequent school year.
The analysis is drafted to the committee substitute adopted by the Choice & Innovation Subcommittee.