5. Florida-Opportunity Scholarship Program²

Program type: Vouchers for students in failing schools

Description: Created in 1999 under Florida's A+ Education Plan, the Opportunity Scholarship Program provides scholarships to students who attend or are assigned to failing Florida public schools. A Florida public school is considered "failing" if it receives, in annual performance evaluations, a grade of "F" in any two of four consecutive years. Students may use scholarships for attendance at a participating private school or at a higher performing public school (of grade "C" or better) within or adjacent to the student's district of residence. Participating schools must accept students on a religious-neutral basis, and may not require students to participate in religious activities.

Amount of assistance: To attend a participating private school, the annual scholarship amount is the local school districts per pupil operating cost or the school's tuition and fees, whichever is less. For the 2005-06 academic year, the average scholarship award was $4,205. Participating private schools must accept the scholarship amount as full payment of tuition and fees.

Number of participants: In 2005-06, 734 students received scholarships to attend 57 participating private schools.³ The 2005-06 was the last year that students were able to use the vouchers to attend private schools. See judicial history for more information.

Authorizing statute: Fla. Stat. § 1002.38

Legislative history: The program was enacted in 1999.

Judicial history: On Jan. 5, 2006, the Florida Supreme Court ruled to exclude the private school option from Florida's voucher program to students in failing schools, on the grounds that it violates a constitutional requirement of the state to provide a uniform system of public schooling, in Holmes v. Bush. The court's ruling took effect at the end of the 2005-06 school year. The ruling does not affect the program's public school option.

For more information, see: http://www.floridaschoolchoice.org/Information/OSP/.

Florida-John M. McKay Scholarships for Students with Disabilities Program

Program type: Vouchers to students with disabilities

Description: Named for former Florida Senate President John McKay, the John M. McKay Scholarships for Students with Disabilities Program provides scholarships to students who have attended a Florida public school and possess an Individualized Education Plan (IEP) in accordance with rules of the state board of education. Students may use scholarships for attendance at a participating private school or may attend another public school within or adjacent to the student's district of residence.

Amount of assistance: To attend a participating private school, the annual scholarship amount is the estimated calculation of the amount the student would have generated in the assigned public school, or the private school's tuition and fees, whichever is less. For the 2006-07 year, the average scholarship award was $6,517. Parents may provide tuition and fee funds in excess of the scholarship amount, if necessary.

Number of participants: During the 2006-07 school year, 18,273 students received scholarships to attend 811 participating private schools.⁴

Authorizing statute: Fla. Stat. § 1002.39

Legislative history: The program was enacted and implemented as a pilot in one county in 1999. It was expanded statewide, but with a cap for each school district, in 2000. The governing statute has been amended subsequently, time strengthening the "parent-directed" intent of the program. In 2001, the law was amended to allow parents who believe their student is not progressing in his or her assigned public school to notify the local school district of their intent to participate in the program; previously, parents had to document that the student was not progressing in two areas in his or her IEP. A second 2001 amendment repealed the cap on the number of McKay scholarships available in each district.

Judicial history: No legal suits have been filed regarding the program.

For more information, see: http://www.floridaschoolchoice.org/Information/McKay/.

7. Florida-Corporate Tax Credit Scholarship Program

Program type: Tax credits to corporations for contributions to scholarship organizations

Description: Under the Corporate Tax Credit Scholarship Program, corporations may receive Florida tax credits for charitable contributions to nonprofit scholarship funding organizations (SFOs). The amount of credit is equal to the amount contributed and may not exceed 75 percent of tax due for the taxable year. Taxpayers may not contribute more than $5 million to any single SFO. Under the authorizing statute, the maximum aggregate amount of tax credits allowed in any year is $88 million, at least 1 percent of which is reserved for small businesses. Tax credits are awarded to corporations on a first-come, first-serve basis.

SFOs provide scholarships for attendance at a participating private school or for transportation to attend a public school outside a student's district of residence. Participating private schools must be deemed compliant with state laws and regulations by the state. To be eligible, students must have attended or been assigned to a Florida public school, and qualify for the free or reduced-price lunch program under federal law.

Amount of assistance: To attend a participating private school, SFOs provide annual scholarships of $3,750 or the cost of tuition, allowable fees and transportation costs, whichever is less.

Number of participants: In 2006-07, 16,629 students received scholarships from three SFOs to attend 926 participating private schools.⁵

Authorizing statute: Fla. Stat. § 220.187

Legislative history: The tax credit program was signed into law on May 30, 2001. It was first implemented in the 2002 taxable year. A 2003 amendment to the authorizing statute raised the maximum aggregate amount of credits allowed from $50 million to $88 million. The maximum amount, or cap, was reduced to $50 million for the 2004 and 2005 fiscal years by separate appropriations legislation. A budget measure for fiscal year 2006, enacted on May 25, 2005, restored the cap to the statutory $88 million amount.

Judicial history: No legal suits have been filed regarding the program.

For more information, see: http://www.floridaschoolchoice.org/Information/CTC/.

2 The private school voucher component of this program was terminated at the end of the 2005-06 school year.

3 Data are as reported in the Opportunity Scholarship Program, June 2006, quarterly report, by the Office of Independent Education and Parental Choice, Florida Department of Education.

4 Data are as reported in the John M. McKay Scholarships for Students with Disabilities Program, June 2007, quarterly report, by the Office of Independent Education and Parental Choice, Florida Department of Education.

5 Data are as reported in the Corporate Tax Credit Scholarship Program, February 2007, quarterly report, by the Office of Independent Education and Parental Choice, Florida Department of Education.