Step Up For Students helps administer TWO K-12 scholarship opportunities for Florida schoolchildren. The INCOME-BASED FLORIDA TAX CREDIT SCHOLARSHIP provides low-income families with financial assistance toward private school tuition and fees, or with transportation costs to attend a public school in another county. The PERSONAL LEARNING SCHOLARSHIP ACCOUNTS (PLSA) helps families personalize educational plans for their children with special needs. Children who are in foster care, in out-of-home