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RSA 194-F:2 · Program

Title
XV: EDUCATION
Chapter
194-F · EDUCATION FREEDOM ACCOUNTS
Status
current
Official source linked
Yes
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194-F:2 Program. –

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I.

The commissioner of the department of education shall transfer to the scholarship organization the per pupil adequate education grant amount under RSA 198:40-a, plus any differentiated aid that would have been provided to a public school for that eligible student. The transfers shall be made in accordance with the distribution of adequate education grants under RSA 198:42.

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II.

Parents of an EFA student shall agree to use the funds deposited in their student's EFA only for the following qualifying expenses to educate the EFA student:

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(a)

Tuition and fees at a private school.

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(b)

Tuition and fees for non-public online learning programs.

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(c)

Tutoring services provided by an individual or a tutoring facility.

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(d)

Services contracted for and provided by a district public school, chartered public school, public academy, or independent school, including, but not limited to, individual classes and curricular activities and programs.

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(e)

Textbooks, curriculum, or other instructional materials, including, but not limited to, any supplemental materials or associated online instruction required by either a curriculum or an education service provider.

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(f)

Computer hardware, Internet connectivity, or other technological services and devices, that are primarily used to help meet an EFA student's educational needs.

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(g)

Educational software and applications.

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(h)

School uniforms.

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(i)

Fees for nationally standardized assessments, advanced placement examinations, examinations related to college or university admission or awarding of credits and tuition and/or fees for preparatory courses for such exams.

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(j)

Tuition and fees for summer education programs and specialized education programs.

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(k)

Tuition, fees, instructional materials, and examination fees at a career or technical school.

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(l)

Educational services and therapies, including, but not limited to, occupational, behavioral, physical, speech-language, and audiology therapies.

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(m)

Tuition and fees at an institution of higher education.

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(n)

Fees for transportation paid to a fee-for-service transportation provider for the student to travel to and from an education service provider.

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(o)

Any other educational expense approved by the scholarship organization.

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III.

The funds in an EFA may only be used for educational purposes in accordance with paragraph II.

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IV.

EFA funds shall not be refunded, rebated, or shared with a parent or EFA student in any manner. Any refund or rebate for goods or services purchased with EFA funds shall be credited directly to the student's EFA.

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V.

Parents may make payments for the costs of educational goods and services not covered by the funds in their student's EFA. However, personal deposits into an EFA shall not be permitted.

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VI.

Funds deposited in an EFA shall not constitute taxable income to the parent or the EFA student.

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VII.

An EFA shall remain in force, and any unused funds shall roll over from quarter-to-quarter and from year-to-year until the parent withdraws the EFA student from the EFA program or until the EFA student graduates from high school, unless the EFA is closed because of a substantial misuse of funds. Any unused funds shall revert to the education trust fund established in RSA 198:39.

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VIII.

Nothing in this chapter shall be construed to require that an EFA student must be enrolled, full- or part-time, in either a private school or nonpublic online school.

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IX.

A home education program pursuant to RSA 193-A:5 is terminated upon the commencement of a student's participation in an EFA program. A parent shall provide notification pursuant to RSA 193-A:5 when a student starts participating in an EFA program. Source. 2021, 91:431, eff. Aug. 24, 2021. 2025, 141:302, eff. July 1, 2025.

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Source note

Source. 2021, 91:431, eff. Aug. 24, 2021. 2025, 141:302, eff. July 1, 2025.

Source history

  • 2021, 91:431, eff. Aug. 24, 2021
  • 2025, 141:302, eff. July 1, 2025

Related materials

Bill relationships

  • 2026 HB1264 reference

    II. Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee. III. The committee shall monitor the implementation of RSA 194-F, including the review of student data, eligibility requirements, and EFA expenditures as well as the impact of state education funding to local district schools. [, and] The committee shall also make recommendations for

  • 2026 HB1268 add · effective 2027-01-01

    , coordinated, or directed by a parent for his or her own child. This definition shall not include a student participating in the education freedom account program established in RSA 194-F. V. “Parent" means a parent, guardian, or person having legal custody of a child. VI. “Resident district" means the school district in which the child resides. 193-A:2 Program Established; Purpose. The general co

  • 2026 HB1268 amend · effective 2027-01-01

    has completed a home education program in the state of New Hampshire pursuant to RSA 193-A. 4 Education Freedom Accounts; Home Education Notification Requirement Removed. Amend RSA 194-F:2, IX to read as follows: IX. A home education program pursuant to [RSA 193-A:5] RSA 193-A is terminated upon the commencement of a student's participation in [an] the EFA program. [A parent shall provide notificatio

  • 2026 HB1334 repeal

    arship organization to make decisions about certain educational expenses. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Repeal. RSA 194-F:2, II(o), relative to EFA scholarship organization approval of educational expenses, is repealed. 2 Effective Date. This act shall take effect upon its passage. HELPFUL LINKS Redistricting Information Ethics Comm

  • 2026 HB1412 reference

    lic charter school, public academy, or private school. (a) For the purposes of this section, "private school" shall not include a recipient of an education freedom account under RSA 194-F that is not an elementary or secondary school located in the state. (b) Schools may opt out of the applicability of this chapter for religious or political beliefs of the school community if approved by the local scho

  • 2026 HB1512 amend · effective 2026-07-01

    chers. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Education; Education Freedom Accounts; Municipal Opt-Out. Amend RSA 194-F by inserting after section 12 the following new section: 194-F:13 Municipal Opt-Out. I. Notwithstanding any other provision of law to the contrary, any municipality, city, town, or village may hold a referendum

  • 2026 HB1513 reference

    bilities of the scholarship organization under the program: (a) The scholarship organization shall provide access to all types of qualifying educational expenses enumerated in RSA 194-F:2, II(a)-(o); and (b) Failure by a scholarship organization to provide access to every qualifying expense described in RSA 194-F:2, II(a)-(o) shall disqualify a scholarship organization from participation in the program

  • 2026 HB1513 amend

    freedom account program. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Education; Education Freedom Accounts. Amend RSA 194-F by inserting after section 4 the following new section: 194-F:4-a Program Administration and Required Information. I. The following shall apply to the authority and responsibilities of the scholarship organizati

  • 2026 HB1521 reference

    ation of art and music. Home education shall be provided, coordinated, or directed by a parent for his or her own child. A child receiving an education freedom account pursuant to RSA 194-F shall not be considered home educated under this chapter. 2 Effective Date. This act shall take effect 60 days after its passage. HELPFUL LINKS Redistricting Information Ethics Committee Statutory/Study Committ

  • 2026 HB1578 amend

    VII. "Reimbursements" means payments made to parents or guardians for approved education-related expenses. 2 New Section; Program Administrator Reporting Requirements. Amend RSA 194-F by inserting after section 12 the following new section: 194-F:13 Program Administrator Reporting Requirements. Beginning with the quarter ending September 30, 2026 and each quarter thereafter, the program administ

  • 2026 HB1803 amend · effective 2026-07-01

    e for a scholarship under this chapter during any program year in which the student is also eligible for or receiving funds under the education freedom account program established RSA 194-F:2, or has a remaining fund balance from a prior education freedom account program year. 2 Education; Education Freedom Accounts; Program. Amend RSA 194-F:2, II(d) to read as follows: (d) Services contracted for and

  • 2026 HB1803-FN amend · effective 2026-07-01

    e for a scholarship under this chapter during any program year in which the student is also eligible for or receiving funds under the education freedom account program established RSA 194-F:2, or has a remaining fund balance from a prior education freedom account program year. 2 Education; Education Freedom Accounts; Program. Amend RSA 194-F:2, II(d) to read as follows: (d) Services contracted for and