Florida did not establish “universal ESA-style choice” all at once. Over more than twenty years, the state evolved from one tax -credit scholarship for low-income students to a set of programs—FTC, the Family Empowerment Scholarship for Educational Options (FES‑EO), the Family Empowerment Scholarship for Students with Unique Abilities (FES‑UA), and the Personalized Education Program (PEP)—that now offer scholarship eligibility to all Florida K–12 students and are used by hundreds of thousands of them.​

2001–2010: Florida Tax Credit Scholarship and Early Growth

Florida introduced the Florida Tax Credit (FTC) Scholarship in 2001. The program allowed companies to receive tax credits when they donated money to Scholarship Funding Organizations (SFOs). These SFOs used the money to give scholarships to low-income students so they could attend private schools or certain public schools outside their assigned zones. In the early years, approximately 15,000 students received FTC scholarships as the program launched and expanded.​

During the 2000s, lawmakers raised the program’s funding cap, permitted additional donors, and eased some income rules. This move let more students qualify, and the number of students using FTC grew steadily.​

2010s: A “Tapestry” of Options and the Family Empowerment Scholarship

By the 2010s, Florida had expanded school choice with charter schools, virtual schools, magnet programs, and several scholarship programs, including the long‑standing McKay Scholarship for students with disabilities. In 2019, lawmakers created the Family Empowerment Scholarship (FES). It used state funding instead of tax credits to support the donor-funded FTC program and reduce pressure on it. The first version of FES assisted lower- and middle-income families, as well as students transitioning from public schools, in paying for approved private schools.​

2019–2022: FES‑EO and FES‑UA Emerge

As the Family Empowerment Scholarship (FES) grew, Florida split it into two parts: FES‑EO and FES‑UA. FES‑EO became the main state-funded private-school scholarship, working alongside FTC. FES‑UA replaced older disability scholarships and gave families of students with certain documented disabilities flexible accounts they could use for tuition, therapies, and other supports.​

Florida’s Department of Education listed FTC, FES‑EO, and FES‑UA together as the main largest private-school choice programs, all run through Scholarship Funding Organizations (SFOs).​

2023: Universal Eligibility and ESA-Style Accounts

A major shift came in 2023 with House Bill 1, which removed most income limits for FES‑EO and turned Florida’s main scholarships into ESA-style accounts. Under the new rules, any Florida resident student eligible for K–12 public school could qualify for FES‑EO, and families could use funds not only for private-school tuition but also for other approved educational expenses—such as curriculum, tutoring, online courses, and tests—subject to program handbooks and purchasing rules. The same law created the Personalized Education Program, or PEP, allowing eligible students to use scholarship accounts for home education or customized learning instead of full‑time enrollment in a private school.​

2023–2025: Florida’s Current Universal-Style System

By the mid-2020s, Florida’s school-choice system had reached its current shape. FTC and FES‑EO became the main private-school scholarships. FES‑UA became the disability-focused program with the widest set of allowed uses. PEP became the ESA-style option for families who want home-based or personalized learning.​

Florida’s Department of Education now presents the Florida Tax Credit Scholarship, FES‑EO, FES‑UA, and the Hope Scholarship together as key K–12 scholarship programs, alongside others. Today, hundreds of thousands of students use these programs, and a growing share of the state’s education budget flows through them, making Florida one of the largest school-choice states in the country.