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Questions and answers

Florida K-12 scholarship provider FAQ: federal tax-credit scholarships

Verified 18 sourcesIndependent · not affiliated

What schools and providers need to know about the federal tax-credit scholarships starting in 2027. Each answer names the programs and scholarship organizations it applies to and links to the statute, State Board item or SFO handbook it comes from. Questions are written the way providers search for them.

We are not your scholarship organization and can't see your account. For decisions about your provider approval or payments, contact your SFO: Step Up For Students, AAA Scholarship Foundation or Sunshine State Kids Foundation.

Can my school or tutoring business accept the federal tax credit scholarships?

Provider types: all · Programs: Federal Education Freedom Tax Credit (IRC §25F) · SFOs: SGOs (Step Up, Step Further; AAA Scholarship Foundation announced)

Not yet: creditable donations can begin Jan 1, 2027, Florida's first SGO list is due by Feb 15, 2027, and no SGO is approved or accepting applications as of Oct 19, 2026.123 Under the proposed regulations, tuition and fees are paid directly to the school, other vendors are paid directly only if verified and unrelated to the student, and a qualified digital wallet is allowed.4 How SGOs will approve or pay providers is not published as of Oct 19, 2026.4

How do I become an approved provider for Step Up, Step Further?

Provider types: all · Programs: Federal (IRC §25F) · SFOs: Step Up, Step Further (SGO)

Not published as of Oct 19, 2026: Step Up, Step Further says "applications are not open yet" and that its definitions are "pending final program rules from the US Treasury."56 It says donations start Jan 1, 2027 and scholarships are "expected to start being granted in 2027," and it runs an interest list.768 It offers turnkey SGO administration to public, private and charter schools and districts.9 It is a separate 501(c)(3) from Step Up For Students' state SFO, so don't assume EMA approval carries over.10

Will federal tax credit scholarships pay for tutoring?

Provider types: tutor · Programs: Federal (IRC §25F) · SFOs: SGOs

The federal expense list (IRC §530(b)(3)(A)) includes "academic tutoring" incurred in connection with enrollment or attendance at a public, private or religious school.11 Treasury's example is "tutoring for students attending a local public school."1 The separate §529 list that mentions credentialed tutoring does not govern this credit, and Treasury's further §530 guidance on qualified expenses is not issued as of Oct 19, 2026.124 An SGO may also set narrower rules of its own.4

Will federal tax credit scholarships pay for therapy?

Provider types: therapist · Programs: Federal (IRC §25F) · SFOs: SGOs

The federal list covers "special needs services in the case of a special needs beneficiary."11 The broader "educational therapies" wording often quoted comes from the §529 changes, not §530.1112 SGO marketing that lists "therapy" is pending Treasury's §530 guidance, which is not issued as of Oct 19, 2026.134

Will federal scholarships pay for after-school programs, camps or enrichment?

Provider types: after-school program, camp, enrichment · Programs: Federal (IRC §25F) · SFOs: SGOs

"Extended day programs" qualify only if required or provided by the school, and the same school condition applies to transportation and uniforms.11 A standalone third-party after-school or enrichment program is not clearly covered, pending Treasury's §530 guidance.1114

Can homeschool or PEP providers be paid with federal tax credit scholarships?

Provider types: HEIP, homeschool enrichment, tutor · Programs: Federal (IRC §25F) · SFOs: SGOs

Unsettled. Florida law says "private school" does not include home education programs and defines PEP as parent-directed instruction, while §530 expenses must connect to a "school" as determined under state law.1411 Treasury calls §530 guidance on "school" and qualified expenses a high priority but has not issued it as of Oct 19, 2026.4

Is Step Up, Step Further the same as Step Up For Students?

Provider types: all · Programs: Federal (IRC §25F) vs state programs · SFOs: Step Up For Students (SFO); Step Up, Step Further and AAA Scholarship Foundation (SGO)

No. Step Up, Step Further is a federal Scholarship Granting Organization fund that SUFS said it would set up as "a separate 501c3 non-profit," while Step Up For Students is a state SFO.106 FDOE's state SFOs are not a federal SGO list, and an organization gets §25F status only by being on the state's SGO list.2 AAA Scholarship Foundation says it intends to participate as an SGO in Florida, Georgia and Nevada.15

Can my private school or nonprofit become an SGO?

Provider types: private school, nonprofit · Programs: Federal (IRC §25F) · SFOs: SGOs

An SGO must be a §501(c)(3) public charity (not a private foundation), be on the state's SGO list and "located in" Florida, keep a segregated account, give scholarships to 10 or more students who don't all attend the same school, and spend at least 90% of its income on scholarships.1624 It may not award scholarships to disqualified persons such as its officers, directors, substantial contributors and their families.164 SGOs register in an IRS SGO portal, which AAA Scholarship Foundation says "has not opened yet."215 Florida's process for SGOs to apply to its list is not published as of Oct 19, 2026.15

Can a family use a state scholarship and a federal scholarship to pay me?

Provider types: all · Programs: Federal (IRC §25F) + FTC, FES-EO, FES-UA, PEP · SFOs: SGOs, SFOs

There is no federal bar on stacking, but SGOs must have controls to prevent duplicate awards for the same expense, and a reimbursement may not exceed the expense's total cost across all sources.41 Step Up, Step Further says its scholarship "can be used in addition to" state scholarships.17 Florida's FTC/FES bar on other scholarships covers scholarships "pursuant to this chapter" (ch. 1002), and an official interpretation for federal scholarships is not published as of Oct 19, 2026.18

More provider questions

See also: all Florida K-12 scholarship programs, award amounts and deadlines.

Sources

  1. U.S. Treasury/ED, Fact Sheet: President Trump Delivers Affordable School Choice Options Through Education Freedom Tax Credit (updated after Oct 1, 2026 regs) · all sections · IRS (Treasury) · verified on
  2. Federal Scholarship Tax Credit, Temporary regulations T.D. 10057, 91 FR 62655 (Oct 2, 2026), FR Doc. 2026-20264 · DATES; Explanation of Provisions I-III; IV Applicability; §§1.25F-1T, -4T(b)-(c), -5T(c)(3)-(4), (d)(7), (f) · IRS · verified on
  3. IRS, Federal Scholarship Tax Credit (FSTC) · "Participating states for 2027 (as of September 14, 2026)"; page updated 16-Sep-2026 · IRS · verified on
  4. Federal Scholarship Tax Credit, Notice of proposed rulemaking REG-117199-25, 91 FR 62818 (Oct 2, 2026), FR Doc. 2026-20277 · Preamble Background V, Explanation of Provisions I-VI, Special Analyses; proposed §§1.25F-1 to 1.25F-5 (esp. §1.25F-1(a), -2(a)-(h), -3(c)(4)-(8), -3(d), -4(d)-(e), -5(c)-(e)) · IRS · verified on
  5. Step Up, Step Further, 5 Things Parents & Guardians Need to Know About the 2027 Education Freedom Tax Credit (May 26, 2026) · items 1-5, "Looking Ahead" · SGO · verified on
  6. Step Up, Step Further, home page and FAQ · FAQ; "Florida opted in ... January, 28, 2026" · SGO · verified on
  7. Step Up For Students, Federal Scholarship Tax Credit "Coming in 2027" · "What is Step Up, Step Further?" · SGO (SFO site describing its SGO) · verified on
  8. Step Up, Step Further, Interest List · full page · SGO · verified on
  9. Step Up, Step Further, Partner With Us · full page · SGO · verified on
  10. Step Up, Step Further, Florida Expands Opportunity for Students Through Education Freedom Tax Credit Program (Jan 28, 2026) · full post · SGO · verified on
  11. 26 U.S. Code §530, Coverdell education savings accounts (LII) · §530(b)(3)(A)-(C) · verified on
  12. Public Law 119-21 (H.R. 1), "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" · §70411(a)-(c), 139 Stat. 215-218; §70413, 139 Stat. 218-219; TOC (Subchapter B heading) · verified on
  13. Step Up, Step Further, Florida State Hispanic Chamber of Commerce and Step Further Scholarship Fund Announce Strategic Partnership (Oct 7, 2026) · full post · SGO · verified on
  14. Florida Statutes s. 1002.01 (2026), Definitions · subsections (1)-(3) · state · verified on
  15. AAA Scholarship Foundation, Education Freedom Tax Credit Scholarships · intro, "Where things stand," donor FAQs, AMI FAQ · SGO · verified on
  16. 26 U.S. Code §25F, Qualified elementary and secondary education scholarships (LII) · subsections (a)-(h) and Effective Date note · verified on
  17. Step Up, Step Further, For Parents · FAQs for Parents · SGO · verified on
  18. Florida Statutes s. 1002.395 (2026), Florida Tax Credit Scholarship Program · (2)(j) "Household income"; student ineligibility list, para. (c) · state · verified on