New Hampshire 2026 Regular Session

New Hampshire House Bill HB1803

Introduced
12/18/25  
Refer
12/18/25  
Report DNP
2/11/26  

Caption

Rendering a recipient of an education tax credit scholarship ineligible to receive education freedom account funds in the same program year.

Impact

The implications of HB 1803 on state laws are significant as it seeks to clarify funding eligibility within New Hampshire's educational landscape. By mandating that students cannot receive funds from both the education tax credit scholarship program and the education freedom account program concurrently, the bill aims to maintain fiscal integrity and strengthen the management of educational funds. Moreover, this could potentially encourage citizens to opt for one form of support over another, thereby influencing enrollment patterns across educational institutions participating in these programs.

Summary

House Bill 1803, introduced for the 2026 session, establishes that a recipient of an education tax credit scholarship is rendered ineligible to receive education freedom account funds within the same program year. This bill modifies existing education funding laws by explicitly stating that students cannot benefit from both programs simultaneously. The main aim behind this regulation is to eliminate confusion concerning eligibility and to ensure that funding is allocated properly among educational programs. As a result, students with access to multiple forms of funding would be prevented from receiving overlapping benefits, which could lead to a more streamlined allocation of educational resources.

Sentiment

The sentiment surrounding HB 1803 appears to be mixed among legislators and concerned parties. Proponents argue that it prevents the duplication of benefits and ensures that educational funding is used efficiently within the program structures. Conversely, opponents have raised concerns about restricting access to funds that could benefit students who might need diverse financial support, particularly those who could meet the eligibility criteria for both programs. This debate emphasizes the delicate balance between financial governance and the need for flexibility in educational financing.

Contention

Notable points of contention regarding HB 1803 stem primarily from potential unintended consequences indicated by the Department of Revenue Administration. Some stakeholders worry that students who could qualify for both the education tax credit and the education freedom account might find themselves ineligible for both, resulting in reduced financial support. This concern underlines an important dialogue regarding equity and accessibility in educational funding, as certain families might be disproportionately affected by these eligibility restrictions.

Companion Bills

No companion bills found.

Previously Filed As

NH HB748

Establishing a local education freedom account program.

NH SB207

Requiring the department of education to administer the education freedom account program.

NH SB295

Relative to education freedom accounts.

NH SB203

Relative to administration of the education freedom accounts program.

NH HB402

Relative to liability as taxable income of education freedom account payments.

NH HB549

Relative to the use of education freedom account funds in religious schools and institutions of higher education.

NH HB676

Relative to the composition and responsibilities of the parent and education service provider advisory commission, and establishing education freedom account impact and parent satisfaction surveys.

NH HB483

Relative to the definition of a scholarship organization for purposes of the education tax credit.

NH HB603

Relative to increasing the adequacy grant for pupils receiving special education services.

NH HB237

Prohibiting the use of special education state aid funds and differentiated aid special education funds on students not receiving special education services.

Similar Bills

SC H4741

Tuition Gap Scholarship Program

SC S0959

Tuition Gap Scholarship Program

IN HB1636

Dynamic choice scholarships.

KS SB87

Expanding student eligibility under the tax credit for low income students scholarship program, increasing the amount of the tax credit for contributions made pursuant to such program and providing for aggregate tax credit limit increases under certain conditions.

NJ A2970

Requires public institutions of higher education to provide student-athletes who lose athletic scholarships because of injuries sustained while participating in athletic program with equivalent scholarships.

NJ S1027

"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

OH SB44

Allow students to concurrently receive certain state scholarships

OR SB630

Relating to scholarships for use at participating nonpublic schools.