Florida School Choice Bill: Eligibility, Amounts, and How to Apply

Every K-12 student in Florida is eligible for a school choice voucher through the Family Empowerment Scholarship, and award amounts generally run from about $7,380 to roughly $12,000 per year depending on county and grade level, with substantially larger awards for students with qualifying disabilities. Florida school choice voucher eligibility and amounts are set by state law and administered through approved nonprofits, not through the Department of Education directly. Income no longer caps who can apply, but it still determines who gets funded first when demand exceeds available dollars.¹

Who Qualifies for a Florida Voucher

The Family Empowerment Scholarship runs as two separate programs with different eligibility rules.

The general program, FES-EO (Educational Options), is open to any K-12 student who is a Florida resident and eligible to enroll in a public school. The student does not need to have previously attended public school, and there is no income requirement to apply.² Before House Bill 1 took effect for the 2023-24 school year, FES-EO had both income limits and a cap on total participants. Both are gone.¹

The disability program, FES-UA (Unique Abilities), is open to students from age three through grade 12, or up to age 22, who have a documented qualifying disability. Income is not a factor. The student must have a diagnosis in a category defined by Florida law, which includes:³

Developmental conditions such as autism spectrum disorder, Down syndrome, intellectual disability, cerebral palsy, Phelan-McDermid syndrome, Prader-Willi syndrome, Williams syndrome, spina bifida, and muscular dystrophy
Sensory and physical impairments including hearing impairment or deafness, visual impairment or blindness, orthopedic impairment, and dual sensory impairment
Learning and behavioral conditions including specific learning disabilities (dyslexia, dyscalculia, developmental aphasia), speech or language impairment, and emotional or behavioral disability
Traumatic brain injury, anaphylaxis, rare diseases affecting fewer than 200,000 people in the United States, hospital or homebound status for more than six months, and identification as a high-risk child

Dependents of active-duty military members with permanent change-of-station orders to Florida qualify as residents for program purposes.⁴

How Income Affects Your Place in Line

Universal eligibility is not the same as guaranteed funding. When demand for FES-EO exceeds available dollars, the state awards scholarships in priority order based on household income measured against the federal poverty level.²

First priority goes to households earning no more than 185% of the federal poverty level, along with students in foster care or out-of-home care. Second priority covers households between 185% and 400% of the poverty level. Everyone else falls into a general tier behind them.

The 2026 federal poverty level for a family of four in the contiguous United States is $33,000.⁵ Converted to real dollars for a family of four, first priority runs up to roughly $61,050 in household income, and second priority runs up to roughly $132,000. Thresholds scale with household size. A family of two hits the first priority ceiling at about $40,034; a family of six reaches it at about $82,066.

Renewal students also receive priority over new applicants within each tier, so a family already in the program holds a stronger position each year they continue.

How Much the Voucher Pays

FES-EO award amounts are not a flat number. Each student’s scholarship is calculated by grade level and county of residence, so two students in the same grade but different counties receive different amounts. For the 2024-25 school year, the average FES-EO award was approximately $8,200.²

Published 2025-26 figures range from around $7,380 for an upper-grade student in a lower-cost county to nearly $12,000 in Monroe County, which has the highest cost of living in the state. Younger students in grades K-3 receive somewhat more than high schoolers within the same county.

FES-UA awards are larger because they account for disability-related services. The Florida Department of Education reports an average FES-UA award of approximately $10,000, but the range is wide.⁴ The 2025-26 award tables show FES-UA amounts at the lower support tiers running from roughly $10,200 to $14,000 depending on county, while students at the highest support levels can receive upward of $35,000 to $39,000 per year.

What the Money Can Pay For

Scholarship money sits in an Education Savings Account managed by a state-approved Scholarship Funding Organization. The two current SFOs are Step Up For Students and the AAA Scholarship Foundation. You can spend the funds only on categories authorized by Florida law.

FES-EO authorized uses include:³

Private school tuition and fees at an eligible participating school
Instructional materials, including textbooks, digital materials, and internet-based learning resources
Purchased curriculum packages for homeschool or supplemental instruction
Postsecondary tuition at eligible colleges, preapprenticeship programs, approved virtual programs, and the Florida Virtual School
Testing fees for nationally standardized achievement tests, AP exams, industry certification exams, and postsecondary admissions assessments
Part-time classes or services contracted from a local public school district
Part-time tutoring from a provider who holds a Florida teaching certificate, an adjunct certificate, or a relevant degree in the subject

A student using FES-EO can take individual classes at a district school without losing scholarship eligibility; the student is treated as part-time public rather than fully enrolled.

FES-UA covers everything above plus a broader set of disability-related items:³

Specialized therapies from approved providers or hospitals in Florida, including speech therapy, occupational therapy, and applied behavior analysis
Assistive technology, including digital devices, periphery devices, training on those devices, and maintenance agreements
Tuition and fees at Florida community colleges
Other approved customized learning services tailored to the student’s disability

Under the ESA model, parents typically pay out of pocket for an approved expense and then submit a reimbursement request to the SFO. Each SFO publishes a purchasing handbook with the specific vendors and expenses that qualify, so review it before you spend.

How to Apply

Applications go through one of the two approved SFOs, not the Department of Education. You create an account on the SFO’s website and submit documentation including proof of Florida residency. FES-UA applicants also submit medical documentation of the qualifying disability.⁶

The statutory cycle for the 2026-27 school year runs as follows:³

New applications open February 1, 2026
Renewal deadline is April 30, 2026
Renewal accept or decline is due May 31, 2026
New application deadline is November 15, 2026
New award accept or decline is due December 15, 2026

The April 30 renewal date is the one that catches families off guard. Miss it and your renewal gets processed in the same pool as new applicants, which means you lose your priority standing. Applications submitted after November 15 for new students roll over to the following fiscal year.

A few categories can apply at any time regardless of deadlines: dependents of active-duty military, students in foster care or out-of-home care, and students who have experienced documented bullying or harassment in a public school.

Renewing Each Year

The scholarship is not a one-time award. Families must renew annually through their SFO to continue receiving funds. Renewal is simpler than the initial application because you do not re-establish eligibility from scratch, but you do confirm continued participation, and your private school must confirm the student’s admission for the upcoming year.³ Without that school confirmation, the renewal cannot be processed. Open the renewal early in February and verify your school will confirm enrollment well before April 30.

Is the Voucher Taxable?

Florida has no state income tax, so there is no state tax question. At the federal level, the IRS treats scholarship and grant funds used for tuition, fees, books, supplies, and equipment required for enrollment as tax-free, provided the student attends a qualifying educational institution.⁷ Most FES spending falls in those categories. Amounts used for room and board would be taxable, but the FES program does not authorize those expenses in the first place. If your student’s ESA funds cover anything beyond standard tuition and instructional materials, check IRS guidance for your situation or consult a tax professional.

1
Executive Office of the Governor. Governor Ron DeSantis Signs Historic Legislation to Expand School Choice Options to All Florida Students
2
Florida Department of Education. Family Empowerment Scholarship Educational Options FAQs
3
Florida Senate. Florida Code Title XLVIII – Section 1002.394
4
Florida Department of Education. Family Empowerment Scholarship Unique Abilities FAQs
5
HHS ASPE. 2026 Poverty Guidelines
6
Florida Department of Education. Family Empowerment Scholarship
7
Internal Revenue Service. Topic No. 421, Scholarships, Fellowship Grants, and Other Grants