1 New Paragraphs; The State and Its Government; General Provisions; Definitions. Amend RSA 21-I:1-a by inserting after paragraph V the following new paragraphs:

VI. "Qualified scholarship granting organization" means a nonprofit organization that meets the requirements of 26 U.S.C. section 25F.

VII. "Eligible school" means an elementary or secondary school allowed under RSA 193:1 and recognized in 26 U.S.C. section 530(b)(3)(B).

VIII. "Allowable uses of scholarship funds" means all elementary and secondary education expenses allowed under 26 U.S.C. section 530(b)(3)(A).

IX. "Eligible workforce training programs" means programs that:

(a) Meet the requirements in 20 U.S.C. section 1088(b)(3)(A) and that prepare participants for employment in industry sectors or occupations that require credentials beyond a high school diploma;

(b) Earn above 150 percent of the federal poverty level for individual earners; or

(c) Are identified in state, regional, or local workforce development or labor market projections as growing, emerging, or having projected shortages or hiring demand.

2 Department of Revenue Administration; Income Tax Credit Contribution Program. The department of revenue administration, to the extent possible, shall participate in the federal income tax credit for contributions of individuals to qualified scholarship granting organizations, beginning in taxable years ending after December 31, 2026. The department shall automatically renew its participation each subsequent taxable year. The department shall adopt rules, pursuant to RSA 541-A, relative to its participation in the federal income tax credit for contributions of individuals to qualified scholarship granting organizations.

3 Department of Education; Qualifying Scholarship Granting Organizations List. The department of education shall create a qualifying scholarship granting organizations list and establish rules, pursuant to RSA 541-A, to allow organizations to be added to the qualifying scholarship granting organizations list. The department shall work with the department of revenue administration to ensure the organizations are added to the list pursuant to the department of education's rulemaking procedures.

4 Department of Education; Publication List. The department of education shall:

I. Submit a list of qualifying scholarship granting organizations to the Secretary of the Treasury of the United States;

II. Publish a list of qualified scholarship granting organizations on its website; and

III. Certify to the general court that it has submitted the list required under paragraph I to the Secretary of the Treasury of the United States.

5 State Workforce Innovation Board; Workforce Training Program Approval. The governor shall approve workforce training programs, in consultation with the state workforce innovation board, for federal Workforce Pell Grants, if such grants satisfy the requirements of 20 U.S.C. section 1070a. The state workforce innovation board may adopt rules, pursuant to RSA 541-A, for the purpose of approving workforce training programs.

6 State Workforce Innovation Board; Approval of Funds. The state workforce innovation board shall create rules, pursuant to RSA 541-A, to establish a transparent process for institutions to apply for approval, and to appeal denial, of funds under its control. The approval and appeal processes shall be modeled, to the extent possible, after the Workforce Innovation and Opportunity Act under 29 U.S.C. section 3101 and the Carl D. Perkins Career and Technical Education Act under 20 U.S.C. section 2301.

7 State Workforce Innovation Board; Data Report. Providers of eligible workforce training programs shall provide reliable data, as determined by the state workforce innovation board, demonstrating program outcomes, including program completion rates, job placement rates, and earnings pursuant to 20 U.S.C. section 1088(b)(4), to the state workforce innovation board.

8 Prohibition on State Aid to Programs of Low-Earning Outcomes. No institution of higher education in the state, or student attending an institution of higher education in this state, shall receive, either directly or indirectly, state aid for any academic program that is determined to be a "low-earning outcome program" under 20 U.S.C. section 1087d(c).

9 University System of New Hampshire; Higher Education Commission; Rulemaking Directive. The board of trustees of the university system of New Hampshire and the higher education commission shall adopt rules, pursuant to RSA 541-A, to ensure that no state funds are appropriated, allocated, or expended for low-earning degree programs under 20 U.S.C. section 1087d(c). Rules adopted pursuant to this directive shall address individual student financial aid, base operational or instructional funding, separately appropriated aid or grants, and capital funding.

10 University System of New Hampshire; Higher Education Commission; Report. The board of trustees of the university system of New Hampshire and the higher education commission shall provide a report documenting programs that have been disqualified from state aid as a result of the university system's and higher education commission's rulemaking, what steps were taken to enforce the disqualifications, and how much state funding was redirected or saved due to the disqualifications. The report shall be submitted to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before November 1.

11 Effective Date. This act shall take effect January 1, 2027.

1 New Paragraphs; The State and Its Government; General Provisions; Definitions. Amend RSA 21-I:1-a by inserting after paragraph V the following new paragraphs:

VI. "Qualified scholarship granting organization" means a nonprofit organization that meets the requirements of 26 U.S.C. section 25F.

VII. "Eligible school" means an elementary or secondary school allowed under RSA 193:1 and recognized in 26 U.S.C. section 530(b)(3)(B).

VIII. "Allowable uses of scholarship funds" means all elementary and secondary education expenses allowed under 26 U.S.C. section 530(b)(3)(A).

IX. "Eligible workforce training programs" means programs that:

(a) Meet the requirements in 20 U.S.C. section 1088(b)(3)(A) and that prepare participants for employment in industry sectors or occupations that require credentials beyond a high school diploma;

(b) Earn above 150 percent of the federal poverty level for individual earners; or

(c) Are identified in state, regional, or local workforce development or labor market projections as growing, emerging, or having projected shortages or hiring demand.

2 Department of Revenue Administration; Income Tax Credit Contribution Program. The department of revenue administration, to the extent possible, shall participate in the federal income tax credit for contributions of individuals to qualified scholarship granting organizations, beginning in taxable years ending after December 31, 2026. The department shall automatically renew its participation each subsequent taxable year. The department shall adopt rules, pursuant to RSA 541-A, relative to its participation in the federal income tax credit for contributions of individuals to qualified scholarship granting organizations.

3 Department of Education; Qualifying Scholarship Granting Organizations List. The department of education shall create a qualifying scholarship granting organizations list and establish rules, pursuant to RSA 541-A, to allow organizations to be added to the qualifying scholarship granting organizations list. The department shall work with the department of revenue administration to ensure the organizations are added to the list pursuant to the department of education's rulemaking procedures.

4 Department of Education; Publication List. The department of education shall:

I. Submit a list of qualifying scholarship granting organizations to the Secretary of the Treasury of the United States;

II. Publish a list of qualified scholarship granting organizations on its website; and

III. Certify to the general court that it has submitted the list required under paragraph I to the Secretary of the Treasury of the United States.

5 State Workforce Innovation Board; Workforce Training Program Approval. The governor shall approve workforce training programs, in consultation with the state workforce innovation board, for federal Workforce Pell Grants, if such grants satisfy the requirements of 20 U.S.C. section 1070a. The state workforce innovation board may adopt rules, pursuant to RSA 541-A, for the purpose of approving workforce training programs.

6 State Workforce Innovation Board; Approval of Funds. The state workforce innovation board shall create rules, pursuant to RSA 541-A, to establish a transparent process for institutions to apply for approval, and to appeal denial, of funds under its control. The approval and appeal processes shall be modeled, to the extent possible, after the Workforce Innovation and Opportunity Act under 29 U.S.C. section 3101 and the Carl D. Perkins Career and Technical Education Act under 20 U.S.C. section 2301.

7 State Workforce Innovation Board; Data Report. Providers of eligible workforce training programs shall provide reliable data, as determined by the state workforce innovation board, demonstrating program outcomes, including program completion rates, job placement rates, and earnings pursuant to 20 U.S.C. section 1088(b)(4), to the state workforce innovation board.

8 Prohibition on State Aid to Programs of Low-Earning Outcomes. No institution of higher education in the state, or student attending an institution of higher education in this state, shall receive, either directly or indirectly, state aid for any academic program that is determined to be a "low-earning outcome program" under 20 U.S.C. section 1087d(c).

9 University System of New Hampshire; Higher Education Commission; Rulemaking Directive. The board of trustees of the university system of New Hampshire and the higher education commission shall adopt rules, pursuant to RSA 541-A, to ensure that no state funds are appropriated, allocated, or expended for low-earning degree programs under 20 U.S.C. section 1087d(c). Rules adopted pursuant to this directive shall address individual student financial aid, base operational or instructional funding, separately appropriated aid or grants, and capital funding.

10 University System of New Hampshire; Higher Education Commission; Report. The board of trustees of the university system of New Hampshire and the higher education commission shall provide a report documenting programs that have been disqualified from state aid as a result of the university system's and higher education commission's rulemaking, what steps were taken to enforce the disqualifications, and how much state funding was redirected or saved due to the disqualifications. The report shall be submitted to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before November 1.

11 Effective Date. This act shall take effect January 1, 2027.