What Are Florida’s Education Savings Account Programs?
Florida doesn’t have a single ESA program — it has an entire ecosystem of school choice scholarships and education savings accounts. These programs deposit state education funding into family-controlled accounts (or pay private schools directly), giving parents flexibility in how they educate their children.
All of Florida’s major scholarship programs are administered by Step Up for Students, a nonprofit scholarship funding organization (SFO). Step Up handles applications, compliance, and payments for families. Think of them as the operating layer between the state and your family.
Florida’s programs serve different types of families. Understanding which program applies to you is the first step.
Florida’s ESA Programs: Which One Is Right for Your Family?
Florida has four main scholarship/ESA programs relevant to families. Here’s how they differ:
FES-EO (Family Empowerment Scholarship — Educational Options)
FES-EO is Florida’s private school scholarship. It was made universally eligible in 2023 — meaning any Florida K–12 student can apply, regardless of income. The scholarship pays tuition and fees directly to an approved private school.
Key details:
- Eligibility: Any Florida K–12 student (universal since 2023)
- Funding: ~$7,500–$9,500 per year, depending on your county and grade level. High schoolers (9–12) in higher-funded counties can receive up to ~$9,500
- How funds are used: Scholarship is paid directly to the private school. Families don’t typically handle the money themselves
- Leftover funds: If your private school’s tuition is lower than the scholarship amount, unused funds may remain in your account for other approved expenses like tutoring or curriculum materials
- Important: This is primarily a tuition scholarship. If your child is in private school full-time, the bulk of your award goes to the school
FES-UA (Family Empowerment Scholarship — Unique Abilities)
FES-UA is Florida’s special needs ESA — formerly known as the Gardiner Scholarship. It provides substantially higher funding and maximum flexibility for families with children who have documented disabilities.
Key details:
- Eligibility: K–12 students with a documented disability (IEP, 504 plan, or medical diagnosis). This includes conditions like autism, dyslexia, Down syndrome, cerebral palsy, hearing/vision impairments, and many others
- Funding: ~$10,000 for students with milder disabilities, scaling up to $34,000+ for students with the most significant needs. Amounts are set by a matrix based on the student’s disability classification
- How funds are used: This is a true ESA — funds go into a family-controlled account. Parents can spend on private school tuition, tutoring, educational therapy (speech, OT, ABA), assistive technology, curriculum, and more
- Tutoring is explicitly approved: Step Up for Students lists tutoring as a reimbursable category for FES-UA. Many families use these funds for specialized tutoring in reading intervention, math support, and other academic areas
- Best for: Families whose children have disabilities and need a combination of schooling, therapy, and individualized academic support
PEP (Personalized Education Program)
PEP is Florida’s homeschool ESA — and it’s the program most relevant to families looking for flexible education funding outside of private school tuition. Created in 2023, PEP provides ~$8,000 per year to families who are not enrolling their child full-time in a public or private school.
Key details:
- Eligibility: Any Florida K–12 student not enrolled full-time in a public or private school. Families must register as a home education program with their local school district and create a Student Learning Plan
- Funding: ~$8,000 per year (based on the statewide average per-pupil funding)
- How funds are used: This is a flexible ESA. Funds can be spent on curriculum, instructional materials, online courses, tutoring services, educational technology, testing fees, and more
- Tutoring is a primary use case: Unlike FES-EO where funds go to a school, PEP families are building their own educational program. Tutoring is one of the most common expenses
- Testing requirement: Florida requires nationally norm-referenced testing for home-education students in grades 3–10. This is something tutoring can directly help prepare for
- Hard application deadline: PEP applications close April 30, 2026 — no exceptions
Quick Facts
Who Is Eligible?
Eligibility depends on which program you’re applying for. Here’s the breakdown:
FES-EO Eligibility
- Any Florida K–12 student (universal eligibility since 2023)
- No income requirements
- Student must enroll in an approved private school
- Child must be age 5 by September 1 of the enrollment year for Kindergarten
FES-UA Eligibility
- K–12 student with a documented disability
- Qualifying conditions include: autism spectrum disorder, Down syndrome, cerebral palsy, intellectual disabilities, hearing/vision impairments, specific learning disabilities, speech/language impairments, traumatic brain injury, and others
- Must have documentation: IEP, 504 plan, or medical/psychological diagnosis
- Student cannot be enrolled full-time in a public school
PEP Eligibility
- Any Florida K–12 student not enrolled full-time in a public or private school
- Family must register as a home education program with their local school district
- Family must create a Student Learning Plan
- Students in grades 3–10 must participate in annual norm-referenced testing
- No income requirements
How Much Funding Will Your Family Receive?
Funding amounts vary significantly depending on which program you’re in, your child’s grade level, your county, and (for FES-UA) your child’s disability classification.
FES-EO Funding
FES-EO scholarship amounts are based on the Florida Education Finance Program (FEFP) formula, which varies by county and grade level:
- High schoolers (grades 9–12): ~$7,500–$9,500 per year
- Elementary/middle: ~$7,000–$8,500 per year
- Higher-funded counties (like Miami-Dade) provide more than lower-funded rural counties
- Funds are paid directly to the private school quarterly
FES-UA Funding
FES-UA provides the highest funding of any Florida program. Amounts are determined by a matrix based on the severity and type of disability:
- Mild disabilities: ~$10,000 per year
- Moderate disabilities: ~$15,000–$20,000 per year
- Severe/multiple disabilities: Up to $34,000+ per year
- Funds are deposited into a family-controlled account (quarterly)
- For the full funding matrix, see Step Up’s scholarship award amounts
PEP Funding
- All students: ~$8,000 per year (based on statewide average per-pupil funding)
- Funds are deposited into a family-controlled account
- Not tied to county or grade — flat amount statewide
How to Apply
All Florida scholarship applications go through Step Up for Students. Here’s the process:
Important Dates
Step-by-Step Application Process
- Go to Step Up for Students — Visit stepupforstudents.org and create a parent account
- Select your program — Choose FES-EO (private school), FES-UA (special needs), or PEP (homeschool)
- Complete the application — Enter your child’s information, grade level, and educational plan
- Upload required documents — See checklist below
- Submit and wait for approval — Step Up reviews applications and notifies families
- Set up your payment account — For PEP and FES-UA, you’ll access the EMA portal to manage your funds. For FES-EO, payments go directly to your private school
Documents You’ll Need
- Proof of Florida residency — Utility bill, lease, or Florida driver’s license
- Child’s identity documentation — Birth certificate or passport
- Disability documentation (FES-UA only) — IEP, 504 plan, or medical diagnosis
- Home education registration (PEP only) — Confirmation from your local school district that you’ve registered as a home education program
- Student Learning Plan (PEP only) — An outline of your child’s educational program for the year
What Can You Spend Florida ESA Funds On?
Approved expenses depend on which program you’re in. FES-EO is the most restrictive (primarily tuition). FES-UA and PEP are the most flexible.
PEP Approved Expenses
PEP families have broad spending flexibility:
- Tutoring services — One-on-one or small group tutoring from approved providers, including online tutoring platforms like Learner
- Curriculum and instructional materials — Textbooks, workbooks, online courses
- Educational technology — Computers, tablets, software, learning apps
- Online course fees — Virtual school classes, dual enrollment courses
- Standardized testing fees — Norm-referenced tests required for grades 3–10, plus SAT/ACT
- Educational therapy — If your child has learning challenges (even without a formal disability diagnosis)
Cannot be used for: Private school tuition (that’s FES-EO), sports or recreational activities, non-educational purchases, or paying yourself for homeschooling
FES-UA Approved Expenses
FES-UA families have the widest range of approved expenses:
- Everything listed under PEP, plus:
- Private school tuition and fees
- Specialized tutoring — Reading intervention (Orton-Gillingham, Wilson), math tutoring, subject-specific academic support
- Therapeutic services — Speech-language therapy, occupational therapy, ABA therapy, physical therapy
- Assistive technology — Devices, software, and tools specific to your child’s disability
- Transportation — Costs related to getting your child to educational services
FES-EO Approved Expenses
FES-EO is primarily a tuition scholarship:
- Private school tuition and fees — This is where nearly all FES-EO funds go
- Leftover funds (if tuition is less than the award) may be used for curriculum materials, tutoring, or other approved expenses through the Step Up marketplace
How Payments Work
Florida’s payment system differs by program.
For FES-EO (Private School)
Funds are sent directly to the private school in quarterly installments. The parent endorses the check, and the school applies it to tuition. There’s generally no family-managed account — the money flows from Step Up to the school.
For FES-UA and PEP (ESA Accounts)
Families have a family-controlled education spending account managed through Step Up’s EMA (Education Management Account) portal, which is powered by ClassWallet. Here’s how it works:
- Funds are deposited quarterly into your EMA account
- Browse approved providers in the Step Up marketplace, or request payment to a specific vendor
- Authorize payment through the portal — Step Up pays the provider directly
- Alternatively, pay out of pocket and submit receipts for reimbursement (for some categories)
Key payment details:
- Direct pay is preferred. Step Up encourages families to use providers who are set up for direct payment through their system. This avoids the hassle of paying out of pocket and waiting for reimbursement.
- Reimbursement is available for some purchases if you pay upfront. Upload your receipt through the EMA portal, and Step Up processes the reimbursement.
- Step Up may take time to process payments. Build in buffer time, especially at the start of the school year when volume is highest.
- Keep detailed records. Save all invoices, receipts, and transaction confirmations. Step Up conducts compliance reviews.
Compliance and Program Rules
Testing Requirements
- PEP families: Students in grades 3–10 must take a nationally norm-referenced test annually (such as the Iowa Test, Stanford Achievement Test, or similar). Results are reported to Step Up.
- FES-UA families: Testing requirements vary by the student’s disability and educational setting. Check with Step Up for your specific obligations.
- FES-EO families: Private schools participating in the scholarship program administer their own assessments.
Spending Rules
- Funds must be used only for approved educational expenses
- No purchasing non-educational items, entertainment, or recreational activities
- No paying family members for educational services (you cannot tutor your own child and bill the ESA)
- Academic tutoring only — no hobby classes or non-academic enrichment using ESA funds
- Step Up reviews spending and can flag or deny purchases that don’t meet program guidelines
What Happens If You Misuse Funds?
- Step Up may require repayment of misused amounts
- Your family may lose ESA eligibility
- In serious cases, the state can pursue fraud charges
The system is designed to be straightforward for families who follow the rules. ClassWallet and Step Up both have automated compliance checks that flag suspicious purchases before they become problems.
Frequently Asked Questions
Can I use Florida ESA funds for online tutoring?
Yes. Online tutoring is an approved expense under both PEP and FES-UA. The provider must be an approved vendor through Step Up for Students. Many families use ESA funds for online tutoring in math, reading, test prep, and other academic subjects.
What’s the difference between PEP and FES-EO?
PEP is for families who are homeschooling or not enrolled in a traditional school. It provides ~$8,000 in a flexible ESA account. FES-EO is a scholarship that pays private school tuition directly. If your child is attending a private school, you want FES-EO. If you’re building your own educational program at home, you want PEP.
Can my child be on both FES-UA and FES-EO?
In some cases, yes. Students with disabilities can use FES-UA funds for services while also receiving FES-EO for private school tuition. The programs can stack. Check with Step Up for Students about dual enrollment in programs.
How do I find approved providers?
Step Up for Students maintains a provider directory through their portal. Once you have an active account, you can browse approved tutors, therapists, curriculum vendors, and more. You can also ask a provider directly if they’re registered with Step Up — many tutoring companies and educational services are already in the system.
What if the provider I want isn’t approved yet?
Contact the provider and let them know you’d like to use Florida ESA funds. They can apply to become a registered vendor through Step Up for Students. The approval process typically involves providing business information, agreeing to program terms, and completing background check requirements.
When do I need to spend my funds by?
ESA funds are awarded annually for the school year. While some programs allow limited rollover, the general expectation is that funds are used during the school year they’re awarded. Unused funds may revert to the state. Don’t leave money on the table — if you have remaining funds, invest in tutoring, test prep, or curriculum before the year ends.
What testing does my child need to take?
PEP home-education students in grades 3–10 must take a nationally norm-referenced test each year. This is a Florida requirement for all home education students, not unique to ESA. Common options include the Iowa Test of Basic Skills, Stanford Achievement Test, or equivalent. Results are submitted to Step Up as part of your annual compliance.
How does Florida compare to other states’ ESA programs?
Florida has the largest school choice ecosystem in the country:
Florida ESAs for Specific Family Types
For Homeschool Families
Your program: PEP — PEP was designed for you. With ~$8,000 per year, you can build a comprehensive educational program using approved curriculum, tutoring, technology, and assessments. Many Florida homeschool families are just learning about PEP since it’s still relatively new (created in 2023).
Common ways homeschool families use PEP funds:
- Online tutoring for subjects where you want expert instruction (advanced math, test prep, writing)
- Curriculum packages and online course subscriptions
- SAT/ACT preparation in the junior and senior years
- Educational software and learning technology
- Required annual norm-referenced testing fees
For Special Needs Families
Your program: FES-UA — With funding up to $34,000 per year, FES-UA is one of the most generous special needs education programs in the country. If your child has a documented disability, this program can cover:
- Specialized school placement
- One-on-one tutoring focused on your child’s learning needs and IEP goals
- Speech, occupational, and behavioral therapy
- Assistive technology and adaptive tools
- A combination of services tailored to your child’s specific situation
Many families use FES-UA to create a blended approach — part-time specialized school plus individualized tutoring and therapy services that their school may not offer.
For Private School Families
Your program: FES-EO — FES-EO covers tuition at approved private schools. If your school’s tuition is fully covered by the scholarship, check whether you have remaining funds that can be used for supplemental services like tutoring, test prep, or additional curriculum. Even a small remaining balance can cover a month or two of academic support.
For Families Leaving Public School
If you’re considering leaving the public school system, Florida’s programs give you options. Depending on where you’re going:
- Moving to private school → Apply for FES-EO
- Moving to homeschool → Register as a home education program, then apply for PEP
- Child has a disability → Apply for FES-UA (regardless of where they’ll be educated)
Helpful Resources
- Step Up for Students — The nonprofit that administers all major Florida scholarship programs. Start here for applications.
- Step Up Scholarship Award Amounts (FES-UA) — Detailed funding matrix by disability classification
- Florida Department of Education — School Choice — Official state education department resources
- EdChoice — Florida Programs — Independent research on all Florida school choice programs
- Florida Home Education Association — Resources for Florida homeschool families
Key Takeaways
- Florida has multiple ESA programs — FES-EO (private school), FES-UA (special needs), and PEP (homeschool). Know which one fits your family.
- Funding ranges from ~$8,000 to $34,000+ depending on your program and your child’s needs.
- Step Up for Students manages everything — applications, payments, and compliance all go through them.
- Applications open February 1, 2026. PEP closes April 30 (hard deadline). Apply early.
- Tutoring is an approved expense under PEP and FES-UA. Families can use ESA funds for online tutoring in academic subjects.
- PEP families: you may be leaving $8,000 on the table if you’re homeschooling and haven’t applied.
- Keep records and follow the rules — the compliance system is straightforward if you use funds for legitimate educational expenses.
This guide is for informational purposes and reflects the best available information as of February 2026. Florida’s school choice programs are actively evolving. For the most current information, visit Step Up for Students at stepupforstudents.org.
Last updated: February 2026
