Independent and Government
Contracted Studies

The Florida Tax Credit Scholarship Program was created by State Legislature in 2001 and has been the continuing subject of various independent studies.


  • UF RESEARCH

    “Program participants are more likely to come from lower-performing public schools prior to entering the program. In addition, they tend to be among the lowest-performing students in their prior school, regardless of the performance level of their public school.”

  • UF RESEARCH

    “The typical student participating in the program tended to maintain his or her relative position in comparison with others nationwide. It is important to note that these national comparisons pertain to all students nationally, and not just low-income students.”

  • OPPAGA

    “The corporate income tax credit scholarship program produces a net savings to the state. We estimate that in Fiscal Year 2007-08, taxpayers saved $1.49 in state education funding for every dollar loss in corporate income tax revenue due to credits for scholarship contributions.”

In 2006, the State Legislature required that every scholarship student take a nationally norm-referenced test approved by the state Department of Education (DOE) every year. Those test scores are reported to a research team that is under contract with DOE to write an annual evaluation. Evaluations are currently done by researchers at the Learning Systems Institute at Florida State University

2008 Baseline Report on Test Scores

2009 Report on Test Score Gains

2010 Report on Test Score Gains

2011 Report on Test Score Gains

2012 Report on Test Score Gains

2013 Report on Test Score Gains

2014 Report on Test Score Gains

2015 Report on Test Score Gains

2016 Report on Test Score Gains

2017 Report on Test Score Gains

In 2010, the State Legislature required that every school receiving more than $250,000 in any given year hire an independent Certified Public Accountant (CPA) to file a financial report by Sept. 15. The report, formally called Agreed Upon Procedures, is intended to assure the money is used for education-related expenses.

2015 Agreed Upon Procedures

2011 Report to Department of Education

Share this