New Hampshire Education Freedom Account

A child must be a resident of New Hampshire and eligible to enroll in a public elementary or secondary school. There is an initial enrollment cap of 10,000 students, with a 25% escalator in the following year if 90% of that enrollment cap is met. Priority students may be admitted at any time, regardless of the enrollment cap. They are defined as: students, siblings of participating students, and students from family incomes less than or equal to 350% of the FPL. If, in any two consecutive years, the enrollment cap is not met, the enrollment cap is to be lifted completely. 

Funding Mechanism: Formula funded (Education Trust Fund) 

Universal Eligibility: ✅
Universal Usage: ✅
Universal Funding: ✅
Truly Universal: ✅

(Last updated December 16, 2025)

Qualifying expenses include tuition and fees at a private school, non-public online learning programs, summer/specialized education programs, career tech schools, institutions of higher education, services contracted for and provided by a district school, chartered public schools, public academies, independent schools, and other supplies such as computer hardware, internet connectivity, tech services and devices primarily used to help meet students’ educational needs, software, tutoring, books, uniforms, testing, therapies, transportation, and other educational expenses approved by the program administrator.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

N.H. Rev. Stat. § 194–F: 1–12

(Last updated April 21, 2025)

No legal challenge is currently pending. 

On December 8, 2022, the president of American Federation for Teachers-New Hampshire filed litigation challenging the state’s Education Freedom Accounts (EFAs). The teachers’ union alleged that EFAs unlawfully use restricted lottery funds and Education Trust Fund money, and that the act creating EFAs unlawfully delegates administrative authority to a private vendor. A Motion to Dismiss was filed by intervenors represented by Institute for Justice and heard by the Court on September 18, 2023. Howes v. Edelblut, Merrimack County Superior Court, Case No. 217-2022-CV-01115. On November 15, 2023, the Court granted the motion and dismissed the case, citing recent legislative amendments to the program that mooted the lawsuit. 

(Last updated September 13, 2024)