Step Up For Students is an innovative initiative that allows companies with certain types of Florida tax liabilities to redirect a portion of those taxes to a state approved Scholarship Funding Organization (SFO) that provides K-12 education scholarships for low-income children. Qualifying parents can use these scholarships to send their child to the public or private school that best meets their child's needs. Companies can participate in the program by redirecting one or more of the following tax liabilities in exchange for dollar-for-dollar tax credit:
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