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RSA 77-G:7 · Department of Education; Requirements

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

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77-G:7 Department of Education; Requirements. –

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The department of education shall determine the number of students receiving a scholarship under RSA 77-G:1, VIII(a)(1) and (2) who were counted in the calculation of the average daily membership in attendance, as defined in RSA 198:38, I, for schools, other than chartered public schools, for the student's school district of residence and for each such student, shall deduct the amount calculated under RSA 198:40-a from the total education grant amount disbursed to the student's school district of residence calculated pursuant to RSA 198:40-a. This adjustment shall be completed prior to September 1 of the program year after which the scholarships are granted.

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II.

The department of education shall verify a student's eligibility under RSA 77-G:1, VIII(a)(1) upon request of a scholarship organization. The department of education shall assist the department of revenue administration, upon request, in the investigation of student eligibility complaints.

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III.

The state board of education shall adopt rules, pursuant to RSA 541-A, relative to forms necessary for any surveys required and the procedures for determining and disbursing stabilization grants. Source. 2012, 287:4, eff. June 27, 2012. 2016, 8:11, eff. Mar. 16, 2016. 2018, 357:14, eff. July 1, 2018.

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Source note

Source. 2012, 287:4, eff. June 27, 2012. 2016, 8:11, eff. Mar. 16, 2016. 2018, 357:14, eff. July 1, 2018.

Source history

2012, 287:4, eff. June 27, 2012
2016, 8:11, eff. Mar. 16, 2016
2018, 357:14, 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