Government Reports

The Florida Tax Credit Scholarship Program is overseen by the state Department of Education (DOE), which issues quarterly and annual reports on enrollment and periodic reports on performance.

Financial Impact Reports

A recurring question about the scholarship is whether it has a positive or negative financial impact on the rest of the public education system. The following reports attempt to answer that question.

“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.” – OPPAGA, December 2008.

Tax Credit Scholarship: The Record of Performance

The Florida Tax Credit Scholarship for low-income students, now in the 18th year of operation, has demonstrated consistent growth and progress. The program attracts among the poorest and lowest performing students from district public schools, and yet those same students now keep pace with students of all income levels on standardized tests. We know parents rate the scholarship program with extraordinary satisfaction and it saves the state millions of dollars each year that can be put toward other educational programs.

Florida Statutes Section 1002.395: “The Legislature finds that: Ensuring that all parents, regardless of means, may exercise and enjoy their basic right to educate their children as they see fit is a valid public purpose that the Legislature may promote using its sovereign power to determine subjects of taxation and exemptions from taxation. … Expanding educational opportunities and the healthy competition they promote are critical to improving the quality of education in the state and to ensuring that all children receive the high-quality education to which they are entitled.”

Since its creation in 2001, the Florida Tax Credit Scholarship has undergone a continuing series of revisions that have expanded the program and strengthened accountability measures. The sweep of those changes may well be reflected in a simple computation of length. In 2001, the main law was 1,332 words. In 2019, it is 11,833. (They are codified in two sections: F.S. 1002.395 and 1002.421.). Read more about program rules and accountability here.

Our Students:

  • Nearly 70 percent of the scholarship students are African-American or Hispanic
  • The average student lives in a household earning $32,368 a year, or just 12 above poverty
  • 55 percent live with only one parent
  • They ranked among the lowest-performing students in the public schools they left behind