What are the tax benefits?

Florida Prepaid College Plan:

Earnings, when the plan is used for qualified higher education expenses, are exempt from federal income tax and State of Florida taxes. This is a 529 plan, a tax-free college savings plan under federal tax code. There are gift tax benefits too.

Florida College Investment Plan:

Earnings on qualified withdrawals for higher education expenses are exempt from federal income tax and State of Florida taxes. This is a 529 plan, a tax-free college savings plan under federal tax code. There are gift tax benefits too.