Florida is participating in a new federal education tax-credit program that begins in 2027. That part is real.
An application for your child is not available yet. A $1,700 scholarship is not waiting in an account. And nobody should build next year's homeschool budget around money that has not been awarded.
Here is the useful version, as filed on August 6, 2026. Check the linked official pages before you act — this is not a live program window.
The $1,700 belongs to the donor side
Beginning January 1, 2027, an individual taxpayer may be able to receive a nonrefundable federal income-tax credit of up to $1,700 for a qualifying cash contribution to an approved scholarship-granting organization, or SGO.
That number is the donor's annual credit limit. It is not the amount every student will receive. Scholarship amounts will be set by the organizations awarding them, and the available pool will depend on qualifying donations.
Florida has made an advance election to participate, and the IRS lists Florida among the participating states for 2027. The state must also provide its list of qualifying SGOs under the federal process.
The Florida delivery system is taking shape
In July, AFC Scholarship Fund and Step Up For Students announced that they would work together on the federal program. Their stated plan gives AFC a national donor-outreach role while Step Up's federal organization, Step Up, Step Further, brings its Florida scholarship-administration experience.
That partnership matters because it tells us who is preparing the pipes. It still does not tell a parent the final award amount, application date, approved expense list, or whether a particular PEP arrangement will qualify.
Those details are the story now.
Who is expected to qualify
Federal guidance says eligible students must be able to enroll in a public elementary or secondary school and come from a household with income no greater than 300% of the area's median gross income. The scholarship can support qualified K–12 education expenses defined under the federal program and the participating SGO's rules.
For Florida homeschool families, one question remains especially important: Will the final rules explicitly cover PEP students and the expenses families already use through PEP?
Do not assume that an expense approved in Florida's current scholarship marketplace automatically qualifies under the new federal program. The federal rules, Florida's approved SGO list, and the administering organization's handbook all have to line up.
What to do now
- Keep your current scholarship process separate. Renew and manage PEP, FES-EO, or FES-UA under their existing rules.
- Join the official interest list. Step Up has a federal-program page for updates.
- Do not expect the federal credit for a contribution made before January 1, 2027. The new credit applies to eligible contributions beginning then.
- Wait for the handbook before budgeting. Application dates, award amounts, and homeschool-expense eligibility are not final.
This may become a useful second layer of education support for Florida families. Right now, the smart move is preparation — not prediction.
This is general educational information, not tax advice. Check the final rules and your own tax situation before making a contribution.