PEP Purchasing Guide

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2026-27 PEP Purchasing Guide

Introduction

The Florida Tax Credit Scholarship, including the Personalized Education Program (FTC-PEP), is a scholarship program that offers families the opportunity to customize their student’s learning via an education savings account.

An education savings account (ESA) allows public funds to be deposited into a government-authorized savings account for authorized uses. A parent or guardian may then use the funds to pay for allowable education-related expenses, such as tuition for an eligible home education instructional program, online learning programs, private tutoring, post-secondary expenses, and other approved services and materials.

Florida law requires Scholarship Funding Organizations (SFOs) like Step Up For Students to prepare purchasing handbooks that describe authorized uses of scholarship program funds. SFOs must update the handbooks at least annually, including a list of prohibited items and services and a list of items and services that require preauthorization or additional documentation.

These guidelines are intended to be general in nature and to assist parents and guardians to remain in compliance when making scholarship purchases. They are not intended to provide detailed instructions or to prescribe any particular educational programs. For more information on the scholarship administration process, please see the PEP Family Handbook.

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Purchasing Policies

Under Florida law, Florida Tax Credit (FTC) Scholarship funds, including Personalized Education Program (FTC-PEP) funds, must be used to meet the educational needs of an eligible student. Using a student’s scholarship funds for other purposes may violate Florida law and may be a crime. Parents and guardians should contact their SFO if they have questions about the eligibility of a purchase using scholarship funds prior to engaging in this transaction.

SFOs may require parents and guardians to use an online platform for purchases as long as it does not limit their choice of curriculum or academic programs. SFOs may also reimburse parents and guardians for their out-of-pocket purchases of eligible products or services that meet their student’s educational needs. Parents and guardians should verify with their SFO that a purchase is eligible for reimbursement before paying out-of-pocket for the item or service. If a parent or guardian purchases a product identical to one offered by an SFO's online platform for a lower price, the SFO is required by law to reimburse the parent or guardian for the cost of the purchase.

The Florida Department of Education (FLDOE) reserves the right to terminate a FTC-PEP scholarship for violations of the scholarship guidelines, policies, rules, or laws. Examples of violations that may result in termination of scholarship participation include:

• Enrolling in a public district school, charter school, or public online schools (including summer public school), without paying the public school using scholarship funds
• Misspending funds or committing fraud.
• Accepting any other scholarship or tax credit scholarship while participating in the FTC-PEP scholarship program.

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General Purchasing Provisions

Age-appropriate: Given the unique and varied needs of students participating in this scholarship program, age-appropriate items must meet minimum age requirements for safety purposes.

Cash Purchases: Cash payments to private sellers are not eligible for reimbursement.

Educational Benefit: Products, practices, or services that support and advance student learning. Some items or services may require additional information to demonstrate the educational benefit of the item or service to the educational needs of the student.

Frequency of Purchase Limits: Certain items can only be purchased once every two years. This purchase limit applies across all scholarship programs, even if a student switches programs.  For example, if a projector is purchased on November 10, 2025, with FTC-PEP funds, the student cannot purchase another projector with any other scholarship until November 11, 2027. Additionally, the limit cannot be circumvented by purchasing multiple units of the same item in a single transaction.

Monetary Benefit, Refunds, & Rebates: Parents and guardians may not receive any payment, refund, or rebate of scholarship funds from a vendor or provider of any services.

Out-of-State Activities: Out-of-state activities that meet general expense criteria are eligible with Pre-Authorization approval.See Appendix D for a full list.

Out-of-State Service Providers: With the exception of credentialed providers whose services may be delivered virtually (e.g., tutors, Choice Navigators), services must be delivered in Florida.

 Guidance for active-duty military who are stationed outside of Florida can be found here.

Internet Resources: In-home internet services (including mobile hot-spots and streaming services) must be provided to the Florida residential address associated with their student’s scholarship application.

Parent or Guardian: Either or both parents of a student, any guardian of a student, any person in a parental relationship to a student, or any person exercising supervisory authority over a student in place of the parent. Parents and guardians must be Florida residents for their student to receive a FTC-PEP scholarship.

Purchase Location: Purchases made online through MyScholarShop using scholarship funds must be shipped to the mailing address associated with the student’s scholarship account. Purchases submitted for reimbursement can be purchased out of state. Purchases submitted for reimbursement must be shipped to a Florida address, including P.O. Boxes (military families living out of state are the only exception to this rule).

 Pre-Authorizations: Many items and services have been pre-approved as authorized uses of scholarship funds. However, some items or services require a parent to submit a pre-authorization request prior to making the purchase. See Appendix B for a full list.

Items or services not listed as eligible in this Purchasing Guide require pre-authorization approval before purchasing the item or service. Step Up For Students will not consider or approve pre-authorization requests for items that are prohibited.

A pre-authorization request may require:

• Supporting documentation and an explanation of how the item is an eligible expense and benefits the student’s education.
• The pre-authorization request should be specific to the student and contain as much detail about the specific item or service being requested, including the approximate cost of the item or service.
• Completion of the reimbursement or direct pay request occurs automatically if the pre-authorization request is approved. The items or services submitted for reimbursement should correspond to the pre-authorization request.

An approved pre-authorization request is not confirmation of the provider’s eligibility or the funding available for the reimbursement.

Approvals of pre-authorizations are decided on a case-by-case basis and depend on the needs of the individual student. An approved pre-authorization is valid for purchases in the school year in which it was approved.

Pre-authorizations are submitted through the scholarship portal once a student’s account has been funded for the current school year. The pre-authorization request will be reviewed in the order it was received, and a notification of the outcome will be sent via email. If the pre-authorization is approved, you will have the opportunity to purchase the item/service and submit for reimbursement or purchase directly off of MyScholarShop.

Pre-authorizations are accepted until May 28, 2027. This will ensure that pre-authorizations have time to be approved, and parents have time to make the purchase and submit a reimbursement request prior to the end of the school year on June 30, 2027.

Out-of-State Activities: Out-of-state activities that meet general expense criteria are eligible with Pre-Authorization approval.

Product & Service Safety: For safety reasons, items must meet the manufacturer's stated minimum age requirement as indicated on product packaging or the manufacturer's published specifications.

Prorating Payments For Multi-User Items: Other family members often use products purchased using scholarship funds. Consequently, funding for these multi-user items is pro-rated to only cover the scholarship student’s cost. If a single-user subscription is available, the multi-user item purchase will be prorated to cover only the student’s portion of the cost.

Single User Designation: With the exception of the specific multi-user programs or items outlined in this guide, scholarship funds can only be used for single person items to benefit the student.

Shipping Guidelines

• MyScholarShop Purchases: All purchases made through MyScholarShop must be shipped to the Florida mailing address listed on the student’s scholarship account.
• Reimbursed Purchases: For purchases submitted for reimbursement, items must be shipped to either a Florida address or a Florida P.O. Box.
• Parents/guardians who are active-duty members of the United States Armed Forces and received permanent change of station orders to this state or, at the time of renewal, whose home of record or state of legal residence is Florida are exempt from this and may have reimbursement items shipped outside of Florida.

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How to Spend Your Scholarship Funds

Education Market Assistant (EMA)

The Education Market Assistant (EMA) is the scholarship portal parents and guardians use to manage their student’s account. In EMA, families can apply for the scholarship, upload required documents, track scholarship funds, submit reimbursement requests, and access marketplace options.

What is the EMA Marketplace?

Think of it as an online store and service finder. There are two options in the EMA Marketplace:

• MyScholarShop allows you to purchase eligible instructional materials and curriculum
• Find Providers allows you to purchase services, such as tutoring and therapy, from pre-approved vendors

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Authorized Expense Categories

FTC-PEP scholarship funds can be used to purchase educational products and services in legislatively defined categories outlined in Florida Statute 1002.394.

Instructional Materials

At-Home Classroom Furnishings

Furnishings used to create an at-home classroom are eligible expenses, including:

• Architect/Drafting Table
• Bulletin board
• CD, DVD, and music players
• Chair
• Desk
• Educational posters & visual supports
• Indoor projector
• Maps, globes, & atlases
• Picnic table
• Rugs or foam tiles
• Standing or drop-down screens
• Storage, including bookshelves and storage or organization containers
• Televisions up to 55” in size
• Timers & clocks
• Whiteboard

Frequency of purchase: Once every two (2) years for televisions, architect/drafting table, picnic table, or projectors; however, these items are eligible for replacement sooner with pre-authorization approval.

Books

Textbooks, workbooks, and other books are eligible expenses. Books are neither capped in annual spending nor subject to frequency of purchase rules. Two copies of a book are permitted.

Books with content that may pose a threat to the student or others or promote violence or criminal behavior are ineligible for purchase.

Digital Materials

Scholarship funds can be used to purchase digital material such as CDs, DVDs, and digital documents, including subscriptions or memberships to eBooks, and audiobooks, productivity, behavioral, or educational applications. If a single-user subscription is available, the multi-user item purchase will be prorated to cover only the student’s portion of the cost.

Educational Software & Subscriptions

The following items are eligible for single use/student pricing only. Reimbursements for multi-user access subscriptions will be prorated to only cover the student’s cost. Software and subscriptions should be safe for student use and provide opportunities for instruction. 

Eligible expenses include, but are not limited to:

• Graphics and photo editing software
• Magazine subscriptions
• Newspaper subscriptions
• Software subscriptions (Word processing, Microsoft Office, Adobe, video or music editing software, LexisNexis, QuickBooks)
• Video, TV, or online streaming services
• Music streaming services
• In-game purchases or credits
• Live television
• Social media (except LinkedIn Learning for Students)
• Family or Multi-User software subscriptions

Educational Subscription Kits

Educational Subscription Kits curated by a kit company are eligible for reimbursement. Subscriptions must be safe for student use and provide opportunities for instruction.

Electives

Lessons, equipment, and consumables generally associated with electives or enrichment (non-core academic subjects), can be purchased, including, but not limited to:

Electives 

Lessons, equipment, and consumables generally associated with electives or enrichment (non-core academic subjects), can be purchased, including, but not limited to: 

• Animal husbandry  
• Art  
• Club fees, including Scouts, 4-H, and FFA clubs 
• Culinary (cooking) 
• Drama  
• Foreign language  
• Gardening/horticultural 
• Music  
• Mechanical training 
• Photography and videography  
• Programming and digital  
• Sewing lessons 
• Woodworking/building 

Elective Course Supplies:

• Animal husbandry: bedding, grooming, cleaning supplies
• Art: paint, pencils, canvases, paper, clay, glue
• Cooking: measuring cups, utensils, mixing bowls, subscription kits
• Drama: costumes and accessories, except for both costume and fine jewelry
• Gardening: soil, trellises, drip irrigation, fertilizer, seeds, bulbs, seedlings, potted herbs, fruits/vegetables plants, pollinator plants, or plants in containers no larger than one gallon. Fruit trees/shrubs in seven-gallon pots are allowed.
• Mechanical: screws, wires, lubricants, solder
• Photography/Videography: batteries, tripods, lenses
• Safety Supplies: disposable gloves, masks, earplugs
• Sewing: thread, fabric, needles, patterns, bobbins
• Postsecondary and Career Education: tape, labels
• Woodworking: wood, nails, glue, sandpaper, stain

Elective Course Equipment:

• Animal husbandry: heating lamps, incubators, feeders, grooming
• Art: easels, ceramics kiln
• Cooking: stand mixers, blenders, dehydrators
• Gardening: raised beds, compost tumblers, hydroponic garden kits
• Mechanical: power tools, engine models
• Photography/Videography: cameras, lighting kits
• Safety Supplies: non-disposable goggles, gloves, respirators
• Sewing: sewing machine, mannequins, rotary cutters
• Postsecondary and Career Education: toolboxes, specialized trade tools
• Woodworking: workbenches, clamps, drills, sanders

Frequency of purchase: Two years for elective equipment; however, equipment may be eligible for replacement sooner with pre-authorization approval.

Prohibited items:

• Supplies that are considered general household expenses or improvement (e.g., large irrigation system, large appliances, and chicken coops)

Identifying an Eligible Provider for Enrichment or Elective Subjects

• Eligible providers for enrichment or elective subjects should have one of the following:
• Certification or national accreditation in the relevant subject area;
• Current enrollment in a postsecondary educational institution as a student of the relevant subject area;
• Degree from a postsecondary educational institution in the relevant subject area;
• Eligibility to provide part-time tutoring services as identified in the requirements listed in the Tuition and Fees for Part-Time Tutoring Services or Fees for Choice Navigator Services;
• Minimum of three years of experience in the relevant subject area as demonstrated by employment records (i.e. a resume, website, LinkedIn profile, etc.); OR
• Valid or expired Florida educator’s certificate.

Field Trips & Other Activities Needed To Enhance Curriculum

The following items are eligible for student admission only. If using a family admission package, reimbursements will be prorated to cover only the student’s cost. A student’s ticket price must correspond to the student’s age (if prices vary by age.) Tickets or admission must be purchased directly from the vendor or an authorized third-party seller. Secondary market or resale tickets are not reimbursable.

• Admission to a Florida theme park*
• Admission to cultural programming events or facilities
• Aquarium, zoo, or museum admission and memberships
• Programs or events at aquariums, zoos, or museums
• School field trip fees paid to an eligible private school or eligible home education instructional program
• Single-admission leisure events such as roller skating, ice skating, bowling, and trampoline parks (including equipment rental) under $75
• State and National Park admission
• Ticketed events(plays, musicals, or orchestral performances)

A pre-authorization is required for field trip activities not affiliated with a school that occur outside of the State of Florida, but within the United States, with the exception of SFO approved military families living outside of Florida. Please note, field trips outside of the United States are not an eligible use of scholarship funds.

School field trip fees paid to an eligible private school or eligible home education instructional program may be submitted under the Field Trip category or included in the school’s tuition and fee schedule.

*Note on Florida theme park admission: Each scholarship student may submit one reimbursement request for admission to one Florida theme park during the school year for a value up to $299 before tax. The parent or guardian may choose either a single or multi-day park admission ticket or an annual pass, which will be reimbursable at the actual rate paid for the student’s age group, up to $299 plus tax. Because each scholarship student will be allowed one reimbursement submission, and the parent or guardian may only be reimbursed for the actual amount paid at the time of reimbursement submission, parents and guardians utilizing a payment plan must wait until the ticket or pass has been paid in full (or up to $299) before submitting their reimbursement request. Reimbursement requests for theme parks may not be bundled with other reimbursement requests or receipts.

The reimbursement request should contain proof of payment and invoice.

One reimbursement request for a Florida theme park ticket or annual pass* during the school year (July 1, 2026 - July 31, 2027) may be submitted per scholarship student, which may be reimbursed up to $299 (before tax). Only the actual cost of the basic admission for the student will be covered. Additional services (such as parking, food and beverage packages, photographs or souvenirs, or premium access) are not eligible expenses.

The following Florida Theme Parks are eligible:

• Busch Gardens Tampa Bay
• Dinosaur World
• Epic Universe
• Gatorland
• LEGOLAND Florida Resort*
• LEGOLAND
• Peppa Pig Theme Park
• Seaworld Orlando
• Universal Orlando Resort*
• Universal Studios Florida
• Islands of Adventure
• Walt Disney World*
• Animal Kingdom
• Epcot
• Hollywood Studios
• Magic Kingdom

*An annual pass or multi-day ticket may include admission to more than one of the theme parks above in the same resort family.

Reimbursement requirements:

• The reimbursement request must be submitted under Instructional Materials à Field Trips à Florida theme park admission. The request may not include any other items for reimbursement.
• The reimbursement request must include proof of purchase and must be submitted after the ticket or pass has been paid in full
• The purchase date is when the ticket or pass is paid in full or when the purchaser has paid $299, whichever comes first.
• For example: an Annual Pass is purchased in August 2026 but paid on a payment plan; a total of $299 has been paid as of November 15, 2026, and a reimbursement is submitted. The reimbursement request should be submitted with Invoice Date of November 15, 2026.
• For purchases made with a payment plan: the parent or guardian may only be reimbursed for the actual amount paid at the time of reimbursement submission.
• Parents and guardians utilizing a payment plan for annual theme park passes must wait until the ticket or pass has been paid in full (or up to $299) before submitting their reimbursement request.
• Requests will be reviewed and reimbursed at the amount expended at the time of the reimbursement request.

Internet Resources

Parents and guardians may use scholarship funds to pay for in-home internet services (including mobile hot-spots and streaming services) at the Florida residential address associated with their student’s scholarship application.

Other family members often use internet services covered by scholarship funds. In this unique instance, the service will not be prorated to only cover the student’s cost.

Modem or router rental from the internet service provider and billed with a monthly internet service is also eligible. Streaming services must be age-appropriate (as defined in General Purchasing Provisions).

Lab Fees & Materials

Science, math, and computer lab fees and equipment, including lab safety equipment, are eligible expenses. Lab equipment should be safe for student use and provide opportunities for instruction. Lab equipment that poses a threat to the student or others or promotes violence or criminal behavior is ineligible for purchase.

Learning Manipulatives & Creative Play Items

Items utilized for tactile learning, academic practice, or creative play provide opportunities for instruction, including, but not limited to:

• Board and card games
• Blocks
• Chess and checker sets
• Dolls and accessories
• Dominoes
• Dress-up clothing and accessories except for both costume and fine jewelry
• LEGO
• Marbles
• Play kitchen sets
• Puzzles
• Stuffed animals
• Water table

Musical Instruments & Equipment

Musical instruments, musical equipment rentals, and certain equipment, and services are eligible expenses, including:

• Insurance
• Maintenance
• Repair
• Service agreements
• Tuning

Physical Education (P.E.)

Authorized P.E. expenses include sports lessons, fees, or equipment for single-person items to benefit the student or equipment designed for shared use in cases where student requires an accompanying adult for safe use including, but not limited to:

• Dance lessons
• Dance supplies, including footwear
• Digital or video-based sport instruction (reimbursement with pre-authorization only
• Gym and fitness memberships or “Class Passes” (for the student only), including on-demand fitness classes
• Individual-sized trampoline
• Nintendo Wii or similar movement-based platforms
• Non-motorized watercraft, including kayaks, stand-up paddle boards
• Skateboards
• Safety Equipment
• Sports lessons, including individual training or group training
• Sports supplies, including balls, racquets, basketball hoops, soccer goals, tennis/volleyball nets, etc.  
• Specialized or sport-specific footwear
• Sports uniforms, including all required accessories
• Stand-alone athletic event fees, including foot or bike race registrations, endurance events, Special Olympics registrations
• Swim equipment, including goggles, kickboards, masks, fins, snorkels
• Team fees, including registration, equipment rental, and competition fees

PE Equipment

• Exercise equipment, including stationary bike, treadmill or walking pad, weight bench
• Home playsets or swing sets, including rubber mulch or safety materials
• Table sports, including ping-pong, pool, basketball shooting games, foosball, air hockey
• Two- or three-wheeled bicycles
• Watercraft, including boogie boards, canoes, kayaks, skim boards, stand-up paddleboards

Frequency of purchase: Once every (2) years for adaptive exercise equipment, exercise equipment, home playsets/swing sets, sports equipment (including hoops, goals, nets, basketball shooting games), table sports (including ping pong, pool table, foosball, air hockey), bicycles, watercrafts (including kayak, canoe, surfboard, stand-up paddleboard). However, equipment may be eligible for replacement sooner with pre-authorization.

Note: Adaptive exercise equipment and P.E. activities occurring outside of the state of Florida may be eligible with pre-authorization

Prohibited items:

• Activities occurring outside of the State of Florida that are not pre-authorized
• Bounce houses
• Footwear not specialized or sport specific
• Group rentals
• Inflatable slides
• In-ground or above-ground swimming pools or Jacuzzis
• Motorized exercise equipment
• Motorized scooters or ride-ons, including golf carts
• Motorized watercraft and sailboats
• Trampolines larger than an individual-sized trampoline

School Supplies

School supplies are eligible for purchase, including, but not limited to:

• Adhesives
• Bookbags, including backpacks, tote bags, messenger bags
• Calculators
• Lunchboxes, including, bento boxes
• Math tools, including analog and digital watches, abacus, compasses, protractors, rulers
• Notebooks, folders, binders
• Paper
• Planners, organizers
• Scissors
• Printer ink
• Tape, paperclips, staplers
• Wax filament
• Writing utensils, including colored pencils, crayons, markers, pencils, pens
• Prescription eyeglasses

Frequency of Purchase: One per year prescription eyeglasses; however, prescription eyeglasses may be eligible for replacement sooner with pre-authorization.

Sensory Materials

Sensory materials that encourage learning through sensory stimulation are eligible.

• Balance Ball
• Manipulatives and Hands-on Materials
• Sensory bundles (e.g. travel sensory kit/calming weighted bundle)
• Sensory lighting (e.g. lava lamps/bubble tubes)
• Sensory manipulatives (e.g. fidgets/boink toys)
• Sensory swing
• Sensory table
• Specialized furniture/comfort chairs (e.g. beanbag chairs/Nugget couches)

Curriculum & Curriculum Materials

State policy defines curriculum as a complete course of study for a particular content area or grade level, including any required supplemental materials, teachers’ manuals, and associated online instruction.

For the purposes of this section, a complete course of study may include postsecondary programs aimed at career readiness or trade certification.

Parents and guardians must submit a pre-authorization request form for curriculum materials that are not publicly available.

Please note: FTC-PEP students may use this Curriculum category for self-paced, pre-recorded online courses. FTC-PEP students may use their scholarship funds to pay for live online instruction only through the Tuition and Fees at an Approved Online or Virtual Provider category. PEP scholarship funds may not be used to pay for full-time online instruction.

Tuition & Fees

Tuition & Fees At An Eligible Private School

Tuition and fees at an eligible private school are eligible expenses under the FTC-PEP scholarship, as long as the student is not attending the private school on a full-time basis. Not all private schools are eligible to participate or receive FTC-PEP scholarship funds. PEP Hybrid eligible schools must meet state eligibility criteria and elect to participate in the FTC-PEP scholarship program with the Florida Department of Education (FLDOE).

A list of schools eligible to serve scholarship students can be found in the Florida Private Schools Directory. Select your county, then select PEP Hybrid Schools.

Eligible fees include:

• Academic services fee
• Activity fee, including choir, band, etc.
• Application fee (can be purchased in the fiscal year preceding the academic year)
• Athletics fee
• Club fee
• Book fee
• Enrollment fee
• Graduation fee
• Registration fee (can be purchased in the fiscal year preceding the academic year)
• Security fee
• Technology fee
• Test fee
• Uniform fee (basic uniform pieces purchased from a school-required vendor including sports uniforms)

Prohibited fees:

• Annual funds
• Before or after-school care
• Costs associated with scholarship management
• Food fees, including breakfast and lunch
• Fundraising fees, donation fees, giving fees, volunteer waiver fees
• Nursery or daycare fees
• Optional fees
• Shoes and accessories fees

Tuition & Fees At An Eligible PEP Hybrid Private School

Tuition and fees at a Florida Department of Education approved hybrid private school program where PEP students attend in person at least two full school days per week at a physical location is an eligible FTC-PEP expense, as long as the student is not attending the private school on a full-time basis. Not all schools are eligible to participate. Hybrid private schools must meet state eligibility criteria and elect to participate in the program with the Florida Department of Education. A list of hybrid private schools eligible to serve FTC-PEP students can be found in the Florida Private Schools Directory.

Regular and direct contact with teachers may be satisfied for students enrolled in a personalized education program if students have regular and direct contact with teachers at the school's physical location at least two school days per week and the Student Learning Plan addresses the remaining instructional time.

More information about PEP Hybrid School programs can be found here.

Tuition & Fees For Home Education Instructional Programs

A “Personalized Education Program” means the sequentially progressive instruction of a student directed by his or her parent in order to satisfy the attendance requirements of ss. 1003.01(13), and 1003.21(1), F.S. while registered with an eligible nonprofit scholarship funding organization pursuant to s. 1002.395, F.S.

FTC-PEP scholarship funds may be used to pay tuition and fees for programs, courses, or classes offered to FTC-PEP students. These services must be part of the student’s sequential instruction under the FTC-PEP student definition.

“Parent” is either or both parents of a student, any guardian of a student, any person in a parental relationship to a student, or any person exercising supervisory authority over a student in place of the parent (s. 1000.21(5), F.S.).

Note: For purposes of the scholarship program, a home education instructional program as an authorized use of funds is different than a home education program as defined in s. 1002.01(1), F.S.

The following considerations apply when determining whether a program is an eligible home education instructional program tuition and fee expense.

Eligible programs must:

• Be a program selected by the parent or guardian as a part of their parent-directed education choice for their student’s instruction.
• Provide courses or activities for parent-directed education options that enhance or enrich the student’s learning opportunities.
• Be a business organization (tuition and fees may not be payable to an individual, with the exception of regional program directors or designated liaisons of national home educational communities).

⚠️ Important: Private schools, virtual schools, and public or charter schools are not considered home education instructional programs.

All other live instruction, whether in-person or via remote access online, must meet the requirements for part-time tutoring services to be reimbursed using FTC-PEP funds.

Tuition & Fees At An Eligible Postsecondary Institution

Tuition and fees required for enrollment at an eligible postsecondary institution, or a program offered by an eligible postsecondary institution, are eligible expenses under PEP.

Eligible postsecondary institutions include:

• A Florida College System institution
• A state university
• A school district technical center
• A school district adult general education center
• An independent college or university that is eligible to participate in the William L Boyd, IV, Effective Access to Student Education Grant Program under s. 1009.89, F.S.
• An accredited independent postsecondary educational institution, as defined in s. 1005.02, F.S., which is licensed to operate in the state of Florida (under part III of chapter 1005) or is approved to participate in a reciprocity agreement as defined in Florida Statute  1000.35(2).

A list of eligible postsecondary institutions can be found here. Postsecondary institutions outside of the State of Florida may be approved if they participate in a reciprocity agreement under Florida Statute 1000.35. A list of schools participating in the reciprocity agreement with Florida can be found here.

Tuition & Fees For A Dual Enrollment Program

Students may participate in dual enrollment at an approved postsecondary institution. Participation in the scholarship program does not affect the ability to use funds for dual enrollment.

Tuition & Fees For A Florida Department of Education Approved Pre-Apprenticeship Program

Tuition and fees for an organized course of instruction designed to prepare a person 16 years of age or older to become an apprentice in a course approved by and registered with the department and sponsored by a registered apprenticeship program under Florida Statute 446.021(5).

Tuition and fee schedules must be published and made publicly available.

More information about Florida Department of Education approved pre-apprenticeship programs can be found here.

Tuition & Fees For A Full-Time Private Tutoring Program

Tuition and fees required for enrollment in an eligible private tutoring program, authorized under Florida Statute 1002.43 are eligible expenses under PEP.

Requirements for approved private full-time tutors include:

• Tutors must hold a current, valid Florida teaching certificate for the subject or grade level in which they will tutor
• For grades K-3, full-time tutoring is considered 720 hours per school year
• For grades 4-12, full-time tutoring is considered 900 hours (equivalent to 180 teaching days)
• Tutors seeking to provide services must certify compliance with relevant statutes, including attendance requirements, and file annually a W-9 form with the appropriate SFO prior to the receipt of ESA funds, and then annually thereafter. The Florida Department of Education may institute a standardized compliance form.

A full-time private tutor receiving ESA funds may not serve more than five students at one time. However, a full-time private tutor may provide tutoring for up to twenty-five (25) students if the following facility requirements are satisfied:

• Private tutoring may be provided for up to twenty-five (25) students in any commercial building with a valid certificate of occupancy, library, community service, museum, performing arts, theatre, cinema, or church facility; in any facility or on any land owned by a Florida College System institution or university; in any similar public institution facility; and in any facility recently used to house a school or child care facility licensed under Florida Statute 402.305 within the preexisting zoning and land use designations of the facility without obtaining a special exception, rezoning, or a land use change so long as the provision of such tutoring meets all applicable state and local health, safety, and welfare laws, codes, and rules, including those pertaining to fire safety and building safety.

Tuition & Fees At An Approved Online or Virtual Provider

Tuition and fees required for enrollment at an eligible or approved online or virtual provider are eligible expenses under PEP.

Approved online or virtual providers include:

• A virtual program offered by a department-approved private online provider that meets the provider qualifications specified in s. 1002.45(2)
• An approved online course offered pursuant to ss. 1003.499 or 1004.0961, F.S.

Florida Department of Education has approval authority for these funding categories. The FLDOE publishes or maintains a list of approved online or virtual providers pursuant to the above statutory authority. Parents and Guardians can find the list of providers online at Florida Department of Education Approved Virtual Instruction Program (VIP).

Tuition & Fees As A Private-Pay Student For Florida Virtual School

Tuition and fees required for enrollment as a private-pay student at an approved virtual school are eligible expenses under PEP.

Students utilizing FLVS must be enrolled as a private-pay student. If a student is enrolled on a full-time basis in FLVS and funded as a public-school student, the student will lose eligibility and funding for the FTC-PEP scholarship. For further information on using the FTC-PEP scholarship to pay for FLVS enrollment visit the FLVS website for school choice scholarships.

Testing and Assessment Fees

Fees associated with standardized testing or examinations are eligible expenses under PEP.

Approved standardized testing or assessments include:

• Advanced Placement (AP) examinations
• Assessments related to postsecondary education.
• Conducting career and interest assessments
• Industry certification examinations
• Initial or re-evaluation assessments (for example, placement exams or mid-year evaluation assessments)
• Nationally and state standardized, norm-referenced assessments

Contracted Services Provided By A Public School or School District

Contracted services provided by a public school or charter school, or school district are eligible expenses under PEP.

A scholarship recipient is eligible to take courses, participate in programming (including after-school, extracurricular, supplemental, or summer school programs) or receive services from a public school (including charter schools and FLVS) if the student contracts for classes or services on a private-pay basis.

The parent or guardian can pay for services and request reimbursement, or the school district can choose to be paid directly as a provider.

There is no requirement for public schools or charter schools, or school districts, to contract for services with a scholarship participant or to set up an account for payment as a provider. Participation is optional for the public schools or districts.

A student who receives contracted services under this paragraph is not considered enrolled in a public school for scholarship eligibility purposes. However, if the district reports the student for any state funding, the student will be ineligible for the FTC-PEP scholarship.

Part-Time Tutoring & Choice Navigator Services

Tuition and fees for part-time tutoring or fees for Choice Navigator services is an eligible expense under PEP.

Part-time tutoring includes tuition and fees for services provided by a person who:

• Holds a valid Florida educator's certificate
• Holds an adjunct teaching certificate
• Holds a valid professional standard teaching certificate issued by another state
• Has a bachelor's degree or a graduate degree in the subject area of instruction
• Is certified by a nationally or internationally recognized research-based training program as approved by the department. Examples include:
  • The Barton Reading & Spelling System
  • The Orton-Gillingham Approach
  • Wilson Reading System
  • Montessori Accreditation Council for Teacher Education (MACTE)
• Holds a valid certificate issued by the national Board for Professional Teaching Standards (NBPTS) or the American Board for Certification of Teacher Excellence (ABCTE)
• Has an official FTCE score report indicating a passing score on a Florida subject area exam, not more than 10 years old
• Has a passing score report that is not more than 10 years old, above the intermediate level, on both the oral and written exams for a foreign language subject area (excluding French, German, or Spanish) administered by the American Council on the Teaching of Foreign Language (ACTFL)
• Has a form provided by a Florida school district and signed by the school district, indicating there is no standardized exam in the subject area, but the person has attained the essential subject matter competencies and subject area specialization requirements
• Has a valid Statement of Status (SOE) issued by Educator Certification that indicates the educator is eligible for a Professional Certificate
• For a subject requiring a master’s or higher degree (i.e., Reading), has a score report indicating a passing score on a Florida subject area exam (not more than 10 years old) AND a valid Statement of Status of Eligibility (SOE) issued by Educator Certification that indicates the educator is eligible for a Temporary or Professional Certificate

A “Choice Navigator” is an individual who meets the credentialing requirements of a part-time tutor (above) and who provides consultations, at a mutually agreed upon location, on the selection of, application for, and enrollment in educational options addressing the academic needs of a student; curriculum selection; and advice on career and postsecondary education opportunities.

A Choice Navigator may not oversee or exercise control over the curricula or academic programs of a student.r may not oversee or exercise control over the curricula or academic programs of a student.

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Purchasing Guide Feedback Form

Step Up For Students welcomes feedback from parents and guardians to help improve this handbook. We encourage you to share your suggestions using the FTC-PEP Purchasing Guide Feedback Form.

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Appendix A

Summary of Prohibited or Ineligible Items

Prohibited items include, but are not limited to:

• Any activities occurring outside of the state of Florida that are not pre-authorized
• Admission or annual passes to amusement or theme parks not listed under the Theme Parks section, water parks, and out-of-state theme parks.
• Any item for which the scholarship student does not meet the manufacturer’s minimum age recommendation
• Any item or service that may pose a threat to the student or others or promote violence or criminal behavior.
• Arcade games or visits
• Bounce houses
• Business and Starlink RV internet services
• Commercial-grade tools and equipment, including commercial-grade cooking equipment
• Concerts
• Costs of accommodations (including lodging or meals)
• Costs of transportation(including gas, mileage, or public transportation)
• Costs outside of basic admission for field trips and theme parks (including lodging, parking, food and beverage packages, photographs or souvenirs, premium access, and special event tickets). Note: School field trip fees paid to an eligible private school or eligible home education instructional program may be submitted under the Field Trip category or included within tuition & fees.
• Digital devices
  • Cellular phones
  • Desktop computer
  • e-Reader
  • Laptop computer and web-centric laptop computers, including Chromebook or SurfaceTablet
  • Smart watches
• Digital periphery devices
• Computer monitor
• Digital pencil
• External drives, including hard drives and flash drives
• Headsets
• Keyboard
• Mouse, touchpad, or trackball
• Printers, including 3D printers
• Speakers
• Scanner
• TTY or TDD conversion modems
• Virtual and augmented reality headsets or goggles
• Wands and Sticks
• Wi-Fi routers, modems, and extenders, except rentals from the internet service provider billed with a monthly internet service
• Educational Subscription Kits not age and size appropriate for the student
• Food and beverage
• Footwear, except for specialized or sport specific footwear
• Full-time online instruction
• Gaming systems or consoles purchased with accompanying educational software, (including Nintendo Switch systems), except for Nintendo Wii © equipment or similar movement-based platforms
• Guns, blades, knives and items with blades or knives (except for scissors, math tools, or elective equipment.
• Gaming subscription services
• Gas or electric-powered gardening tools
• Group admissions or rentals
• Household items and expenses
• Excludes cooking supplies or items on the At-Home Classroom Furnishings list)
• Includes home improvements, including irrigation systems
• Housing or food for live animals
• Inflatable slides
• In-ground or above-ground swimming pools or Jacuzzis
• Live animals
• Live mature or ornamental plants in containers that exceed one gallon, except for fruit trees/shrubs, which cannot exceed seven gallons
• Lodging
• Medical items, including mobility aids, hearing aids, contact lenses, non-prescription eyeglasses, and prescription sunglasses, (one pair of prescription eyeglasses may be submitted for reimbursement each year)
• Meet and greet events
• Motorized exercise equipment, except for treadmills or walking pads
• Motorized scooters or ride-ons, including golf carts
• Motorized watercrafts and sailboats
• Outdoor televisions or inflatable outdoor theatres
• Performance costumes
• Pet beds and cushions
• Photographs or souvenirs, premium access, and special event tickets outside of basic admission for Field Trips and Theme Parks
• Secondary market or resale tickets
• Smart and augmented reality prescription glasses
• Single-admission leisure events, including equipment rental, except for bowling, trampoline parks, or ice-skating sessions over $75
• Special event tickets, including seasonal or after-hours events, at a Florida theme park
• Specific tuition and fees at an Eligible Private School
  • Annual funds
  • Before or after-school care
  • Costs associated with scholarship management
  • Food fees, including breakfast or lunch
  • Fundraising fees, donation fees, or volunteer waiver fees
  • Giving funds
  • Optional fees
  • Shoes and accessories fees
• Sporting event tickets
• Supplies that are considered general household expenses or improvements, including chicken coops, large irrigation systems, and large appliances
• Televisions over 55”
• Trampolines, except for individual exercise trampolines
• Toy weapons including, but not limited to: toy arrows, Nerf guns, airsoft guns, pellet and BB guns, water guns, toy pistols, rifles, shotguns, toy swords, knives or daggers, toy axes or hatchets, toy spears, nun chucks, throwing stars, toy grenades, toy tactical vests paired with toy weapons, slingshots, and dart guns.
• Watercraft (except for kayaks, canoes, surfboards, boogie boards, skim boards, stand-up paddleboards) 

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Appendix B

Items Requiring Pre-Authorization

• Curriculum that is not publicly available
• Items or services that fall outside the frequency of purchase requirements within the Physical Education (P.E.), Electives, or At-Home Classroom Furnishings section
• Non-school affiliated Field Trip activities occurring outside of the state of Florida but within the United States, with the exception of SFO approved military families living outside of Florida
• P.E. activities occurring outside of the State of Florida, with the exception of SFO approved military families living outside of Florida

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Appendix C

Out-of-State Items Requiring Pre-Authorization

• Physical Education (P.E.) activities occurring outside of the State of Florida, including:
  • Dance Lessons
  • Gym, Fitness Membership, Class Passes, On-Demand Fitness Class
  • Sports Lessons
  • Sports Participation Fees/ Team Fees
  • Stand-Alone Athletic Event Fees
• Field Trips occurring outside of the State of Florida, including:
  • Cultural Programming Event or Facility Admission
  • Museum or Similar Admission
  • Museum or Similar Program or Event Admission
  • Museum, Library, or Similar Membership
  • State/National Park Admission
  • Ticketed Events (including plays, musicals, or orchestral performances)
  • Zoo/ Aquarium Admission
  • Zoo/ Aquarium Membership
  • Zoo/ Aquarium Programs or Event Admission

Active-Duty Military Who Are Stationed Outside of Florida

Children of active-duty members of the United States Armed Forces who live outside of Florida but whose state of legal residence is Florida may have authorized purchases made using EMA shipped to them outside of Florida. Orders made using MyScholarShop may not be shipped outside of Florida