Florida has opted into a new federal tax credit program that allows taxpayers to receive credits for contributions supporting K-12 education expenses, Gov. Ron DeSantis announced Wednesday.
The decision allows Florida residents to participate in the Federal Education Freedom Tax Credit, created under the recently enacted One Big Beautiful Bill Act. The program is scheduled to begin Jan. 1, 2027, and offers a federal tax credit of up to $1,700 per year for taxpayers who contribute to approved education-related programs that assist K-12 students.
State officials said the credit is intended to complement Florida’s existing school choice framework, which includes private school scholarships, charter schools, virtual education and homeschooling. Contributions made under the federal program would be used to help cover qualifying educational expenses, though the structure relies on private donations rather than direct government payments to families.
“Florida families have access to the nation’s top ranked and largest school choice program. About 1.4 million students are enrolled in school choice options in Florida—more than most other states’ entire K-12 school population,” said Gov. DeSantis. “The new federal school choice program will allow Florida families to supplement their existing scholarships.”
Florida enacted universal school choice in 2023, expanding eligibility for state-supported education alternatives beyond traditional public schools. State leaders estimate that nearly half of Florida’s K-12 students are now educated in nontraditional settings, including private, charter, virtual or home-based programs.
The announcement also cited national rankings from policy and education advocacy organizations that place Florida at or near the top for education freedom and parental choice. Those rankings are frequently referenced by state officials as evidence of Florida’s education policy direction.
Participation in the federal program is voluntary for both states and taxpayers. The credit does not alter Florida’s tax code, mandate participation by families or schools, or make immediate funding changes before its 2027 start date.
Education advocates and lawmakers are expected to examine how the federal credit will interact with Florida’s existing scholarship and funding systems as implementation approaches.
