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Step Up For Students is a nonprofit that helps administer two K-12 Florida scholarship programs: The Florida Tax Credit Scholarship Program for low-income children and the Personal Learning Scholarship Account or PLSA for children with certain special needs. The low-income program has awarded more than 400,000 scholarships students since the Florida Legislature created Florida Tax Credit Scholarship Program in 2001. We provide students who qualify for the free- or reduced-lunch program with the opportunity to attend the school that best fits their learning needs. The state-funded PLSA was created by the legislature in 2014 and it can be used on approved education-related materials, tuition, services and even college savings accounts.