New Hampshire’s Education Tax Credit (ETC) program was created by the legislature in 2012 and launched in January 2013. Businesses and individuals may make donations through the ETC program and receive credits against their Business Profits Tax, Business Enterprise Tax, or Interest and Dividends Tax. These donations are then given as scholarships to low-income children, those most at-risk for life-long academic challenges, for tuition at an alternative education provider or for home education purposes.

Per statute, eligibility is based on two criteria: 1) the family’s annual income must not exceed 300% of the federal poverty limit, which is $75,300 for a family of four; and 2) the child must be “switching” from his or her local public school to an out-of-district public school, a private school, or a home education program, or as of 2018, be a new Kindergartner or 1st grade student entering one of these alternative educational environments.

To date New Hampshire’s program has been utilized by 877 children. For the 2018-2019 school year, there are 413 scholarship recipients; 62% are at or below the federal Free and Reduced Lunch poverty line, which is $46,400 for a family of four; and 16% of scholarship students have special needs.

There are two approved scholarship organizations in New Hampshire; the Children’s Scholarship Fund NH and the Giving and Going Alliance.

Below is a list of articles about the Education Tax Credit program as well as various bills filed in 2019 to diminish or repeal the program.

 

General

EdChoice: What is a Tax-Credit Scholarship?

EdChoice: The ABCs of School Choice, 2019 Edition

Excelin Ed: Tax-Credit Scholarships

 

NH Specific — Overview

Josiah Bartlett Center for Public Policy: The Education Tax Credit – Fact vs Fiction

Josiah Bartlett Center for Public Policy: The Education Tax Credit – How Does It Work

EdChoice: NH – Education Tax Credit Program

American Federation for Children: NH Education Tax Credit Program

 

NH Specific – 2019 Legislation

SCNH: Defend Education Freedom

SCNH: ETC Repeal Hearing Update – Part 1

SCNH: ETC Repeal Hearing Update — Part 2

SCNH: ETC Scholarships Help At-Risk Children

SCNH: Hope for a Brighter Future

SCNH: Scholarship Frees Potential

SCNH: Defend Educational Opportunities for Low-Income Children

 

Constitutionality & Blaine Amendment

The Federalist Society: Blaine Amendments and the Unconstitutionality of Excluding Religious Options From School Choice Programs

Kansas City Star by Michael Q. McShane: The Supreme Court Can Put a Nail in the Anti-Catholic Coffin

Institute for Justice: NH Business Tax Credit Scholarship Program

 

Media Coverage, Opinions, and Editorials

Union Leader: Another View – New Hampshire Must Preserve Scholarships That Protects Kids

Concord Monitor: My Turn – Tax Credit Program is Vital to My Son’s Education, Well-Being

Union Leader: LTE – ETC and Fantasy Funds

Union Leader: Your Turn NH – School Choice Not “Draining” Anything

Union Leader: Supports Tax Credit

Union Leader: Vote Against HB 632

Heartland Institute: School Choice in NH is Under Attack

SeacoastOnline: Democrats Hurting Low-Income Students with HB 632

WNTK, Keith Hanson Show: Interview with Peter Orlowski, his mother, Susan, and Mount Royal Academy Headmaster, Derek Tremblay (starts at 20:30)

Union Leader: Democrat Bill to End Tax Credits for School Choice Scholarships Will “Crush Hopes and Dreams”

Eagle Times: Ramifications of House Bill 632

Concord Monitor: Letter – Don’t Eliminate Education Tax-Credit Scholarship

ManchTalk: Interview on January 29, 2019