Program Stats
-
1
Students Eligible -
1%
Funded Eligibility -
768
Participating Students (2025-26) -
$3,132
Average Account Value (2025-26) -
14%
Public School Funding
Program Summary
Students must be ages 5 to 20 and from households earning under 300% of the FPL. In the program’s first two years, 70% of scholarship funds had to go to either public school students who left their school to enroll in a private school (“switchers”) or returning recipients. Starting in the program’s third year, this requirement dropped 5% annually; in 2025–2026, at least 15% must go to switchers. At least 40% of awards must go to students eligible for FRL. The program, funded by donations eligible for 85% tax credits, has a $5.1 million cap. It supports about 1,700 students — less than 1% of the K–12 population. Scholarships are capped at $3,405 for the 2025-2026 school year (and $5,958.75 for special needs students).
Funding Mechanism: Tax credits/private donations
Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌
(Last updated December 16, 2025)
Use of Funds
Qualifying expenses include tuition, the cost of a public school located outside the resident school district, higher education, tutoring, distance education programs, virtual school tuition, and home education expenses. Homeschoolers may receive reimbursements for educational expenses.
(Last updated December 16, 2025)
Program Guidelines
View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.
(Last updated December 16, 2025)
Governing Statutes
N.H. Rev. Stat. §§ 77-G:1 through 10
(Last updated July 9, 2024)
Legal History
On August 28, 2014, the New Hampshire Supreme Court in Duncan v. State issued a decision upholding the state’s tax-credit scholarship program. This case positioned individuals represented by the American Civil Liberties Union (ACLU) and Americans United for Separation of Church and State (AU) against the state’s new tax-credit scholarship program. In the decision, the court dismissed the lawsuit due to lack of standing by the defendants; the court reasoned they were unable to show harm caused by the program. The justices overturned a previous lower court ruling, which disallowed scholarships to schools that were religiously affiliated. Duncan v. State, 102 A.3d 913 (N.H. 2014).
(Last updated July 9, 2024)