Second, Florida's accounts are available to a subset of children with special needs (the
specific diagnoses are included in state law), while Arizona's program is available to all children with special needs who would qualify for an Individualized Education Plan or a 504 plan, as well as the several additional
categories detailed above.17 (A 504 plan is a plan developed to provide appropriate
accommodations for K - 12 students with special needs attending public schools, as detailed in Section 504 of the Rehabilitation Act of 1973.)