A public hearing has been scheduled on HB 1803, a bill related to the Education Tax Credit (ETC) program and Education Freedom Accounts (EFAs).
WHAT: HB1803 – Title: rendering a recipient of an education tax credit scholarship ineligible to receive education freedom account funds in the same program year.
Bill’s text available here: https://gc.nh.gov/bill_status/pdf.aspx?id=24616&q=billVersion
WHEN: Public Hearing: 01/15/2026 at 02:00 pm
WHERE: One Granite Place room 232 (Note that the public hearing is at One Granite Place, not the Legislative Office Building.)
GSHE’s Analysis
Although HB 1803 is not a direct amendment to RSA 193-A, it materially affects independent home education families through the Education Tax Credit program governed by RSA 77-G and access to educational resources such as the Virtual Learning Academy Charter School (VLACS).
HB 1803 affects independent home education students who participate in the Education Tax Credit (ETC) Scholarship program, which is available to income-eligible families and funded entirely through private donations from individuals and businesses. In New Hampshire, both the ETC and Education Freedom Account (EFA) programs are administered by the Children’s Scholarship Fund.
The bill proposes to make a student who receives an Education Tax Credit scholarship ineligible to receive Education Freedom Account funds in the same program year.
Although the ETC and EFA are separate and distinct programs, with different funding mechanisms, eligibility criteria, and potential educational pathways, they are administered through the same organization. The Children’s Scholarship Fund currently encourages families to apply for both programs through a shared process, which has contributed to confusion about the programs and how enrollment affects families.
HB 1803 does not reflect the problem GSHE identified and documented in early 2025. The issue has been EFA participation drawing from the same limited pool of Education Tax Credit funds, reducing the amount of privately funded scholarship money available to low-income families who choose not to enroll in the EFA program.
Families reported to GSHE that ETC awards, already modest at approximately $800 per child annually, have been substantially reduced. In some cases, awards are now as low as $300 per child. By comparison, the average EFA award as of November 2025 is approximately $4,900 per child.
In addition, HB 1803 restricts access to the Virtual Learning Academy Charter School (VLACS) for students who receive ETC scholarships. This restriction is significant because ETC participation is not taxpayer funded and does not draw from the state education trust fund. Prohibiting ETC recipients from accessing VLACS imposes a limitation that is not tied to public funding concerns and represents a substantive reduction in educational options for low-income home education children.
HB 1803 focuses on restricting ETC recipients and limiting access to educational options, including VLACS, rather than addressing how EFA participation affects the availability and equitable distribution of privately funded ETC scholarships.
Background on GSHE’s analysis of this issue is available here: https://gshenh.org/is-the-education-tax-credit-being-managed-properly/
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About GSHE
Granite State Home Educators (GSHE) is a 501(c)(4), all-volunteer, statewide grassroots organization dedicated to supporting and empowering families who choose independent home education under RSA 193-A. We provide guidance, resources, community connections, and legislative monitoring focused exclusively on independent home education.
