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RSA 77-G:6 · Department of Revenue Administration; Requirements

Title: V: TAXATION
Chapter: 77-G · EDUCATION TAX CREDIT
Status: current
Official source linked: Yes

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77-G:6 Department of Revenue Administration; Requirements. –

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The department of revenue administration shall:

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(a)

Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department's Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education's Internet website.

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(b)

Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in RSA 77-G:5, I(f).

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(c)

Establish a process by which individuals may notify the department of revenue administration of any violation by a parent, business organization, business enterprise, scholarship organization, or nonpublic school of state laws relating to program participation. The department of revenue administration shall conduct an inquiry of any written complaint of a violation of this chapter, or make a referral to the appropriate agency for an investigation, if the complaint is signed by the complainant and is legally sufficient. A complaint is legally sufficient if it contains facts demonstrating a violation of this chapter or any rule adopted pursuant to this chapter. In order to determine legal sufficiency, the department of revenue administration may require supporting information or documentation from the complainant.

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(d)

Create, maintain, and post online the relevant forms and reports, and submit scholarship organization reports to the members of the house and senate education committees and to the department of education.

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(e)

Post to the department's website an up-to-date total of the amount of credits available.

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(f)

No later than January 1, 2013, adopt rules pursuant to RSA 541-A, relative to:

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(1)

The application procedure for a scholarship organization applying to accept scholarship donations under this chapter.

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(2)

The application procedure for a business organization, business enterprise, or individual applying to a scholarship organization for a tax credit under this chapter.

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(3)

Complaint procedures, including the filing of a complaint and investigations of complaints.

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(4)

The design and content of the forms and applications required to be filed with, or issued by, the department of revenue administration under this chapter. Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:6, eff. Aug. 1, 2017. 2018, 341:8, eff. July 1, 2018.

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Source note

Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:6, eff. Aug. 1, 2017. 2018, 341:8, eff. July 1, 2018.

Source history

2012, 287:4, eff. June 27, 2012
2017, 63:6, eff. Aug. 1, 2017
2018, 341:8, eff. July 1, 2018

Related materials

Bill relationships

2026 HB1546 reference · effective 2027-01-01
he general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review und
2026 HB1546-FN reference · effective 2027-01-01
he general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review und
2026 HB1629 amend · effective 2027-07-01
he general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as
2026 HB1629-FN amend · effective 2027-07-01
he general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as
2026 HB1774 reference · effective 2026-07-01
yer.” It is possible that this could apply to New Hampshire business tax returns filed by individual proprietors, where there is currently available an education tax credit under RSA 77-G of up to $510,000 per year, available to be carried forward for five additional years. The qualifying conditions with respect to scholarship organizations for both programs are similar enough that donations made in New
2026 HB1774-FN reference · effective 2026-07-01
yer.” It is possible that this could apply to New Hampshire business tax returns filed by individual proprietors, where there is currently available an education tax credit under RSA 77-G of up to $510,000 per year, available to be carried forward for five additional years. The qualifying conditions with respect to scholarship organizations for both programs are similar enough that donations made in New
2026 HB1803 reference · effective 2026-07-01
h part-time student, provided the student was not a participant in the education freedom account program under RSA 194:1, VII, or the business tax credit scholarship program under RSA 77-G during the determination year. Beginning July 1, 2017 and every July 1 thereafter, the department of education shall adjust the per pupil amount of the additional grant pursuant to RSA 198:40-d. 5 Education; Chartere
2026 HB1803-FN reference · effective 2026-07-01
h part-time student, provided the student was not a participant in the education freedom account program under RSA 194:1, VII, or the business tax credit scholarship program under RSA 77-G during the determination year. Beginning July 1, 2017 and every July 1 thereafter, the department of education shall adjust the per pupil amount of the additional grant pursuant to RSA 198:40-d. 5 Education; Chartere
2026 HB417 amend · effective 2025-07-01
2-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes;
2026 HB417-FN amend
the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed
2026 HB748 reference
renew the agreement to continue participation in the program. V. No eligible student shall receive a grant under this chapter and an education tax credit scholarship pursuant to RSA 77-G in the same school year. VI. Eligible students participating in the program may participate in curricular and co-curricular courses and programs pursuant to RSA 193:1-c. VII. An agreement shall be automatically te
2026 HB748-FN reference
renew the agreement to continue participation in the program. V. No eligible student shall receive a grant under this chapter and an education tax credit scholarship pursuant to RSA 77-G in the same school year. VI. Eligible students participating in the program may participate in curricular and co-curricular courses and programs pursuant to RSA 193:1-c. VII. An agreement shall be automatically te