Florida

Family Empowerment Scholarship for Educational Options

  • Education Savings Account (ESA)
  • Enacted 2019
  • Launched 2019

Florida’s Empowerment Scholarship (FES-EO) ESA Program allows K–12 students to receive an ESA funded by the state and administered by an approved Scholarship Funding Organization (SFO). This program offers universal eligibility, usage, and funding. Students cannot participate in Florida’s FES-EO and FES-UA programs simultaneously.

We do not administer this program.

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  • 220,974

    Participating Students (2024–2025)

  • 100%

    of Families Income Eligible Statewide

  • 1,960

    Eligible Schools (2021–22)

  • 7,000

    Providers, Approximately

  • $8,100

    Average Account Value

  • 72%

    Average Value as a Percentage of Public School Per-student Spending

Family Empowerment Scholarship for Educational Options Program

Students Participating
School Year Ending

Student Funding

Use of Funds 

Qualifying expenses for education savings accounts include: private school tuition and fees; curriculum; physical and digital instructional materials; tuition and fees for college; private tutoring; virtual education with Florida Virtual School or another approved provider; fees for nationally norm-referenced testing, AP exams and industry certifications; unbundled courses and services at a public district school; and fees associated with a choice navigator. 

Funding Amount and Source 

Florida’s Empowerment Scholarship for Educational Options (FES-EO) (ESA) is funded through the Florida Education Finance Plan. The per-pupil amount varies according to grade, county of residence and public school spending for students with disabilities, with the maximum equating to 100% of the unweighted full-time equivalent amount plus the per-pupil amount for certain state categorical programs. Payments are transferred quarterly from the state’s general revenue fund for parents to use for qualifying expenses. A separate appropriation also provides transportation grants that are worth up to $750 for students attending out-of-district public schools. Florida Empowerment Scholarships are funded through Florida’s Education Finance Plan, and any Florida student who wishes to participate may receive funding. 

(Last updated July 15, 2024) 

Student Eligibility

In 2023, Florida policymakers took a giant leap in granting universal ESA access to all K–12 students. Additionally, they converted the Family Empowerment Scholarship voucher to an education savings account with broadly flexible use for parents. Florida is now the nationwide model for educational freedom and choice. Students are eligible for Family Empowerment Scholarship education savings accounts if they are a Florida resident and are eligible to enroll in kindergarten through grade 12 in a public school. Priority is given to students whose household income does not exceed 185% of Federal Poverty Limit (FPL) ($57,720 for a family of four in 2024–2025) and children in foster care or out-of-home care. Secondary priority is given to students whose household income is above 185% of FPL and up to 400% of FPL. Parents fill out a universal application, which applies to both the Florida Tax Credit Scholarship (FTC) program and the Family Empowerment Scholarship program (FES), but students are granted access under FTC until 75% of all estimated net eligible contributions are used, at which point students may be awarded Family Empowerment Scholarships. Previous recipients of the Hope Scholarship, which provided scholarships to victims of bullying and violence in public schools, are now eligible for this scholarship program due to its expanded eligibility.

(Last updated July 15, 2024)

EdChoice Expert Feedback

In 2023, Florida policymakers took a giant leap in granting universal ESA access to all K–12 students. Additionally, they converted the Family Empowerment Scholarship Voucher to an Education Savings Account with broadly flexible use for parents. Florida is now the nationwide model for educational freedom and choice. Florida’s FES-EO ESA program helps over 100,000 students access schools that are the right fit for them.  With the 2023 expansion, Florida policymakers introduced a Choice Navigator for parents, an optional service provider to help guide parents through their choices via Florida’s various education savings account programs.  Florida’s Family Empowerment Scholarship ESA program generally avoids unnecessary and counterproductive regulations.   (Last updated December 18, 2023) 

Rules and Regulations

Participant and Family Guidelines

  • Income Limit: None; Priority to 185% FPL and Foster Care Prior Year Public School Requirement: None
  • Enrollment Cap: None
  • Budget Cap: None
  • Account Cap: 100% of Formula Funding
  • Testing Mandates: State test or nationally norm-referenced tests (students with disabilities exempt if testing not appropriate)
  • Special Needs Pathway: None

Participant and Family Guidelines

  • Education Requirements: N/A
  • Parent Supplemented Funds/Scholarships: Allowed
  • Disbursement Payment/Frequency: Quarterly
  • Reimbursement Allowed: Yes
  • Miscellaneous: None

Education Provider Guidelines

  • Accreditation/Approval: State
  • Employment Standards: Background checks for teachers and other employees who work with scholarship recipients; Teachers must have a bachelor’s degree, three years of teaching experience or special expertise
  • Nondiscrimination: Federal
  • Calendar/Curriculum/Attendance: None
  • Financial: Surety bond or letter of credit if in operation <3 years; Independent financial report if >$250,000 in scholarships
  • Miscellaneous: None

Scholarship Organization Guidelines

  • Scholarship to Contribution Ratio: N/A
  • State Reporting: Quarterly reporting; Scholarship recipients, scholarships awarded and timeliness of reimbursements
  • Financial: Surety bond or letter of credit of $100,000 or 25% of scholarships, whichever is greater; Annual CPA audit
  • Award Priority: Low-income students (185% FPL or less) or students in foster care
  • Miscellaneous: None

(Last updated July 15, 2024)

Governing Statutes

Fla. Stat. § 1002.394

(Last updated July 15, 2024)