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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 workforce training programs" means programs that meet the requirements in 20 U.S.C. section 1088(b)(3)(A) and related federal rules.
2 Department of Revenue Administration; Income Tax Credit Contribution Program. The department of revenue administration 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.
3 Department of Education; Qualifying Scholarship Granting Organizations List. The department of education shall create a qualified scholarship granting organizations list and shall work with the department of revenue administration to ensure the organizations are added to the list pursuant to the department of education's internal procedures.
4 Department of Education; Publication List. The department of education shall:
I. Annually submit a list of qualified 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 its authority to submit 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, in coordination with the state workforce innovation board, approve all workforce training programs for federal Workforce Pell Grants, if such programs satisfy the requirements of 20 U.S.C. section 1070a and related federal rules.
6 State Workforce Innovation Board; Approval of Funds. The state workforce innovation board shall adopt an internal procedure, according to applicable federal rules, to determine that a program meets the requirements to be an eligible workforce training program.
7 Rulemaking Prohibition. No division or department of state government shall have the authority to adopt or promulgate any rule to implement sections 1-6 of this act.
8 Effective Date. This act shall take effect July 1, 2026.
Text to be added highlighted in green.
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 workforce training programs" means programs that meet the requirements in 20 U.S.C. section 1088(b)(3)(A) and related federal rules.
2 Department of Revenue Administration; Income Tax Credit Contribution Program. The department of revenue administration 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.
3 Department of Education; Qualifying Scholarship Granting Organizations List. The department of education shall create a qualified scholarship granting organizations list and shall work with the department of revenue administration to ensure the organizations are added to the list pursuant to the department of education's internal procedures.
4 Department of Education; Publication List. The department of education shall:
I. Annually submit a list of qualified 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 its authority to submit 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, in coordination with the state workforce innovation board, approve all workforce training programs for federal Workforce Pell Grants, if such programs satisfy the requirements of 20 U.S.C. section 1070a and related federal rules.
6 State Workforce Innovation Board; Approval of Funds. The state workforce innovation board shall adopt an internal procedure, according to applicable federal rules, to determine that a program meets the requirements to be an eligible workforce training program.
7 Rulemaking Prohibition. No division or department of state government shall have the authority to adopt or promulgate any rule to implement sections 1-6 of this act.
8 Effective Date. This act shall take effect July 1, 2026.