Florida Gov. Ron DeSantis opts Florida into the Federal Scholarship Tax Credit
Florida Governor Ron DeSantis announced on January 28, 2026 that Florida will participate in the Federal Scholarship Tax Credit (FSTC / ECCA / §25F) program, joining the growing list of states opted in for the January 2027 program launch.
Florida Governor Ron DeSantis announced on January 28, 2026 that Florida will opt in to the Federal Scholarship Tax Credit (FSTC) — also known as the Educational Choice for Children Act (ECCA) and codified at IRC §25F. With Florida's participation, the state's families will be eligible for federal scholarships funded through the program when it goes live on January 1, 2027.
Florida already operates one of the largest state-level scholarship tax credit programs in the country, so layering the federal FSTC alongside existing state programs is a relatively natural fit. Florida donors will be able to participate in both programs through separate contributions, taking the federal $1,700 credit on their federal returns and the state credit on their Florida returns.
Florida joins Texas, Louisiana, Iowa, and a growing list of other states that have opted in ahead of the program's launch. The state's existing infrastructure of Scholarship Granting Organizations (SGOs) positions Florida families to access FSTC scholarships quickly once the program begins.