Tax Funded LEGOS, “Hamilton” tickets, Skateboards, and Disney admissions – Money Well Spent?
Prior to Florida’s 2023 passage of HB1, Family Empowerment Scholarships for Education Options (FES-EO) had family income caps and could only be used for private school tuition/fees or transportation to a Florida public school other than the schools which the student was assigned. HB1 removed those income requirements- now any child eligible to attend public school in Florida can receive a tax funded voucher. It also changed the tuition vouchers into Education Savings Accounts, which allowed families to spend their voucher funds beyond tuition and transportation.
The bill expanded the authorized uses of FES-EO scholarship funds in an “empowerment” savings account to include (from the final bill analysis):
- Instructional materials, including digital materials and Internet resources.
- Curriculum, which is a complete course of study for a particular content area or grade level, including any required supplemental materials and associated online instruction.
- Tuition and fees associated with full-time or part-time enrollment in an eligible postsecondary educational institution or a program offered by the postsecondary educational institution , an approved preappreticeship program, a private tutoring program, a virtual program offered by a department approved online provider, the Florida Virtual Schools a private paying student, or an approved online course.
- Fees for nationally standardized, norm-referenced achievement tests, Advanced Placement Examinations, industry certification examinations, assessments related to postsecondary education or other assessments.
- Contracted services provided by a public school or a school district, including classes. A student who receives services under a contract is not considered enrolled in a public school for scholarship eligibility purposes but rather attending a public school on a part-time basis.
- Tuition and fees for part-time tutoring services or fees for services by a choice navigator.
This week, Florida’s largest Scholarship Funding Organization (SFO), Step Up for Students, released their “Florida Tax Credit Scholarship/Family Empowerment Scholarship for Educational Options Purchasing Guide 2023-24” which outlines eligible purchases for the ESA/voucher recipients.
When HB1 was discussed in the Legislature, much of the conversation revolved around the expansion to Universal Vouchers and the use of these vouchers for private school tuition. Opponents asked whether private schools needed to be certified or private schools needed to be accredited (they do not), while public commenters repeatedly reminded committee members that, with ESAs, there was no requirement that these tax dollars be spent on schools at all.
Now we can see how our tax dollars may be spent.
Let’s compare the language of HB1 and the allowed purchases per Step Up for the first new “allowable expense”: “Instructional materials, including digital materials and Internet resources.” It takes 5 PAGES of Step Ups Purchasing Guide to list all the things that FES-EO families can purchase in addition to tuition and transportation. I have CAPITALIZED and BOLDED some of the more “interesting” purchases. Remember, YOUR tax dollars are funding these purchases:
Instructional materials, including digital materials and Internet resources:
Digital Materials: Annual Digital Materials Categorical Spending Cap: $750
Scholarship funds may be used to purchase digital material such as CDs, DVDs, and digital documents.
Stand-Alone Online Class
Guardians may purchase online courses that are appropriate for their scholarship student. Scholarship funds may not be used to pay for full-time online instruction. A stand-alone online class does not permit live, interactive instruction.
Internet Resources: Annual Internet Resources Categorical Spending Cap: $900
Guardians may use scholarship funds to pay for in-home internet services at the Florida residential address associated with their student’s scholarship application. Modem or router rental from the internet service provider and billed with a monthly internet service is also eligible.
PHYSICAL EDUCATION: ANNUAL P.E. EQUIPMENT OR FEES CATEGORICAL SPENDING CAP: $3,000 (piece of equipment will be reimbursed up to $1,000). There is no annual spending cap on Sports Lessons.
Frequency of Purchase: 2 years (for equipment only)
Authorized P.E. expenses include sports lessons, fees, or equipment (subject to manufacturer’s age recommendations), including:
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- HOME PLAYSETS/SWING SETS (INCLUDING RUBBER MULCH or safety materials)
- Exercise Equipment (including stationary bikes, treadmills/walking pads, weight benches)
- Ping Pong Tables/Table Sports (PING PONG, BASKETBALL SHOOTING GAMES, FOOSBALL TABLES, AIR HOCKEY)
- Sports lessons (including individual training or group trainings)
- Sports Equipment (balls, basketball goals, racquets, etc.)
- TEAM FEES (INCLUDING REGISTRATION, equipment rental, and competition fees)
- STAND-ALONE ATHLETIC EVENT FEES (including foot or bike race registrations, endurance events, Special Olympics Registrations)
- GYM/FITNESS MEMBERSHIPS or “Class Passes” (for the student only), including on demand fitness classes.
- Individual trampolines
- Swim goggles, snorkels, masks, fins
- SKATEBOARDS
- KAYAKS, CANOES, SURFBOARDS, BOOGIEBOARDS, SKIM BOARDS, STAND-UP PADDLEBOARDS
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Books: There is no Spending Cap for books, The only limits are that books with content that may pose a threat to the student or others or promote violence or criminal behavior are ineligible for purchase and requests for multiple copies of the same book will be denied
MUSICAL INSTRUMENTS & EQUIPMENT: ANNUAL MUSICAL INSTRUMENT & EQUIPMENT CATEGORICAL SPENDING CAP: $3,000. Frequency of Purchase: 4 years per item Prohibited Expenses: Maintenance, tuning, insurance or service agreements and repair of instruments.
ELECTIVES: ANNUAL ELECTIVES CATEGORICAL SPENDING CAP: $2,000. FREQUENCY OF PURCHASE: 1 YEAR FOR SUPPLIES; 2 YEARS FOR EQUIPMENT
Lessons, equipment, or consumables generally associated with elective or enrichment (non-core academic subjects), may be purchased, including:
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- Music Lessons
- Art Lessons
- Art Supplies (including subscription kits)
- CLUB FEES (SUCH AS BOY/GIRL SCOUTS, AND 4H/FFA CLUBS)
- Cooking Lessons
- Cooking Supplies (including subscription kits)
- Drama Lessons
- Foreign Language Lessons
- Sewing Lessons
- Sewing Supplies
- Animal Husbandry Lessons or Training Programs
- Animal Husbandry Supplies
- Woodworking/Building Lessons or Training Programs
- Woodworking/Building Supplies (tools must satisfy manufacturer age recommendations)
- Mechanical Lessons or Training Programs
- Gardening or Horticultural Lessons or Training Programs
- Garden Supplies (tools must satisfy manufacturer age recommendations)
- Safety items (including protective gloves and goggles)
- Programming/Digital Production Lessons
- Enrichment Classes/Courses
FIELD TRIPS: CATEGORICAL SPENDING CAP: $500
The following items are eligible for student admission only. Family admissions reimbursements will be prorated to cover only the student’s cost. A student’s ticket price must be age appropriate. Tickets or admission must be purchased directly from the venue/vendor. Secondary market or resale tickets are not reimbursable.
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- Museum Admission
- Programs or Events at Museums
- Museum or Library Memberships
- TICKETED EVENTS (INCLUDING PLAYS, MUSICALS, or orchestral performances)
- Admission to Cultural Programming Events or Facilities
- ADMISSION TO A FLORIDA THEME PARK – LIKE DISNEY, UNIVERSAL STUDIOS…
AT HOME CLASSROOM FURNISHINGS: ANNUAL CLASSROOM FURNISHINGS CATEGORICAL SPENDING CAP: $2,000 FREQUENCY OF PURCHASE: 2 YEARS FOR FURNITURE, OR TELEVISIONS/PROJECTORS
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- Desk (age/size appropriate)
- Chair (age/size appropriate)
- Storage (including bookshelves and storage or organization containers)
- Architect/Drafting Table (age/size appropriate)
- PICNIC TABLE
- TELEVISIONS (UP TO 55”)
- Indoor Projector
- Standing or Drop-Down Screens
- Whiteboards
- Rugs or Foam Tiles
- Maps/Globes/Atlases
- Bulletin Boards
- Timers/Clocks
- Educational Posters/Visual Supports
School Supplies: Annual School Supplies Categorical Spending Cap: $500
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- Writing Utensils
- Crayons/Colored Pencils/Markers
- Math tools (Abacus/Compasses/Protractors/Rulers)
- Tape/Paperclips/Staplers
- Calculators
- Paper
- Notebooks/Folders/Binders/Planners/Organizers
- Bookbags (Backpacks, Tote Bag, Messenger Bags)
- Lunchboxes
Learning Manipulatives/Creative Play Items: ANNUAL LEARNING MANIPULATIVES/CREATIVE PLAY CATEGORICAL SPENDING CAP: $400
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- LEGOS
- DOLLS (AND ACCESSORIES)
- STUFFED ANIMALS
- Blocks
- Dominoes/Marbles
- Puzzles
- Board/Card Games
- Chess/Checker Sets
- Dress Up Clothing
- Play Kitchens
- Water Tables
Educational Subscription Kits: Annual Educational Subscription Kit Categorical Spending Cap: $2,000
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- Educational Subscription Kits curated and mailed to the home by a kit company are eligible for reimbursement. Subscriptions must be age and size appropriate.
Educational Software/Subscriptions: eligible for single use/student pricing only. Expenses for Video/TV/Online Streaming Services, Musical Streaming Services, In-Game Purchases or Credits, Live Television and Social Media (except LinkedIn Learning for Students) are prohibited. Allowed expenses are:
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- Software Subscriptions (Word Processing, Microsoft Office, Adobe, Video or Music Editing Software, LexisNexis, QuickBooks)
- Magazine Subscription
- Newspaper subscription
The Tampa Bay Times wrote about the new Purchasing Guide and asked the question: “Florida school vouchers can pay for TVs, kayaks and theme parks. Is that OK?” Good question.
A few days ago, President of Step Up For Students, Doug Tuthill celebrated they had already awarded 410,365 full time scholarships. (I have no idea what a part-time scholarship is.)
Let’s do the math: 410,365 recipients x $8,000/FES-EO ESA = $3.3 BILLION.
That will buy a lot of LEGOS, “Hamilton” tickets, Skateboards, Music CDs and Disney admissions… Is this the best use of our tax dollars? Ask your legislator next time you see them.
“Fun” fact: Even with Step Up’s Annual Learning Manipulatives/Creative Play Categorical Spending Cap of $400, those 410,365 ESA recipients could buy $164 MILLION of LEGOs. Every single year.
