New Hampshire
Opted in on January 29, 2026
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Kelly Ayotte
Governor , R
“We want every child across our state to be in the learning environment that best fits their needs, and this tax credit opportunity will help give families that choice and provide tax relief to individuals.”
Governor Kelly Ayotte, January 29, 2026 (NH DOE press release)
FSTC Status in New Hampshire
Governor Kelly Ayotte announced New Hampshire's opt-in on January 29, 2026, during National School Choice Week.
Great news!
New Hampshire has opted in to the Federal Scholarship Tax Credit (FSTC).
Governor/DOE announcement during National School Choice Week.
Children's Scholarship Fund of New Hampshire administers the state's EFA program.
FSTC Readiness Checklist for New Hampshire Schools
New Hampshire has opted in to the FSTC. Use this 7-step checklist to prepare your school for participation.
Confirm Eligibility
Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under FSTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in New Hampshire. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the FSTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.
Open CalculatorPrepare Documentation
Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.
Designate a Coordinator
Assign an FSTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
Develop Communication Plan
Create materials to inform families about FSTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.
Build SGO Relationships
Establish relationships with at least one SGO before the application window opens. Understand their requirements, reporting expectations, and disbursement timelines.
Recent News
On June 8, 2026, the IRS announced in release IR-2026-76 that 27 states, including New Hampshire, had elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill, confirming Governor Kelly Ayotte's opt-in. States opt in by filing IRS Form 15714, and beginning January 1, 2027 donors may claim a federal credit of up to $1,700 for contributions to qualified scholarship granting organizations.
· Internal Revenue Service (IR-2026-76)
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