Revision: July 8, 2026, 4:14 p.m.
CHAPTER 242
HB 1774-FN - FINAL VERSION
11Mar2026... 0915h
05/07/2026 1728s
2026 SESSION
26-2849
07/09
HOUSE BILL 1774-FN
AN ACT relative to qualifying scholarship granting organizations and federal Workforce Pell Grants.
SPONSORS: Rep. Kofalt, Hills. 32; Rep. Morse, Merr. 3; Rep. Osborne, Rock. 2; Rep. Sweeney, Rock. 25; Rep. Miles, Hills. 12; Rep. Noble, Hills. 2; Rep. P. Brown, Rock. 14; Rep. Mattson, Ches. 18; Rep. Packard, Rock. 16; Rep. McDonnell, Rock. 25; Sen. Innis, Dist 7; Sen. Avard, Dist 12
COMMITTEE: Education Policy and Administration
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AMENDED ANALYSIS
This bill:
I. Directs the department of revenue administration to participate in the federal income tax credit for contributions of individuals to qualified scholarship granting organizations.
II. Directs the department of education to create a qualifying scholarship granting organizations list.
III. Directs the governor to approve workforce training programs for federal Workforce Pell Grants.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11Mar2026... 0915h
05/07/2026 1728s 26-2849
07/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT relative to qualifying scholarship granting organizations and federal Workforce Pell Grants.
Be it Enacted by the Senate and House of Representatives in General Court convened:
242:1 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.
242:2 New Paragraph; Department of Revenue Administration; General Provisions; Duties of Commissioner. Amend RSA 21-J:3 by inserting after paragraph XXXIII the following new paragraph:
XXXIV. Make the annual election required under 26 U.S.C. section 25F, so that New Hampshire citizens may claim the federal tax credit as provided for in that section, beginning in taxable years ending after December 31, 2026.
242:3 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.
242:4 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.
242:5 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.
242:6 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.
242:7 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.
242:8 Effective Date. This act shall take effect July 1, 2026.
Approved: July 02, 2026
Effective Date: July 01, 2026