1 New Paragraph; Taxation; Education Tax Credit; Scholarships. Amend RSA 77-G:2 by inserting after paragraph II the following new paragraph:

III. No student shall be eligible for a scholarship under this chapter during any program year in which the student is also eligible for or receiving funds under the education freedom account program established RSA 194-F:2, or has a remaining fund balance from a prior education freedom account program year.

2 Education; Education Freedom Accounts; Program. Amend RSA 194-F:2, II(d) to read as follows:

(d) Services contracted for and provided by a district public school, chartered public school, public academy, or independent school, including, but not limited to, individual classes and curricular activities and programs.

3 New Paragraph; Education; Education Freedom Accounts; Program. Amend RSA 194-F:2 by inserting after paragraph IX the following new paragraph:

X. No student shall be eligible for funds under this chapter during any program year in which the student is also eligible for or receiving a scholarship pursuant to the education tax credit scholarship program established RSA 77-G:2, or has a remaining fund balance from a prior education tax credit scholarship program year.

4 Education; Chartered Public Schools; Funding. Amend RSA 194-B:11, I(b)(1)(B) to read as follows:

(B) For the Virtual Learning Academy Charter School authorized pursuant to RSA 194-B:3-a, the state shall pay tuition amounts pursuant to RSA 198:40-a, II(a)-(c) and (e), plus an additional grant of $2,036 directly to the Virtual Learning Academy Charter School for each eligible full-time enrolled pupil in the chartered public school's ADMA. The state shall pay amounts required pursuant to RSA 198:40-a, II(d) directly to the resident district. The state shall also pay tuition amounts pursuant to RSA 198:40-a, II(a) plus an additional grant of $2,036 directly to the Virtual Learning Academy Charter School for each full-time equivalent pupil . Beginning July 1, 2017 and every July 1 thereafter, the department of education shall adjust the per pupil amount of the additional grant pursuant to RSA 198:40-d.

5 Education; Chartered Public Schools; Funding. Amend RSA 194-B:11, I(b)(2) to read as follows:

(2) For an online chartered public school which receives its initial authorization to operate from the state board of education pursuant to RSA 194-B:3-a on or after July 1, 2013, the state shall pay tuition amounts pursuant to RSA 198:40-a directly to the online chartered public school for each pupil who is a resident of this state in the chartered public school's ADMA. In this subparagraph, "online chartered public school" means a chartered public school which provides the majority of its classes and instruction on the Internet.

6 Effective Date. This act shall take effect July 1, 2026.

1 New Paragraph; Taxation; Education Tax Credit; Scholarships. Amend RSA 77-G:2 by inserting after paragraph II the following new paragraph:

III. No student shall be eligible for a scholarship under this chapter during any program year in which the student is also eligible for or receiving funds under the education freedom account program established RSA 194-F:2, or has a remaining fund balance from a prior education freedom account program year.

2 Education; Education Freedom Accounts; Program. Amend RSA 194-F:2, II(d) to read as follows:

(d) Services contracted for and provided by a district public school, chartered public school, including the virtual learning academy charter school authorized pursuant toRSA 194-B:3-a, public academy, or independent school, including, but not limited to, individual classes and curricular activities and programs.

3 New Paragraph; Education; Education Freedom Accounts; Program. Amend RSA 194-F:2 by inserting after paragraph IX the following new paragraph:

X. No student shall be eligible for funds under this chapter during any program year in which the student is also eligible for or receiving a scholarship pursuant to the education tax credit scholarship program established RSA 77-G:2, or has a remaining fund balance from a prior education tax credit scholarship program year.

4 Education; Chartered Public Schools; Funding. Amend RSA 194-B:11, I(b)(1)(B) to read as follows:

(B) For the Virtual Learning Academy Charter School authorized pursuant to RSA 194-B:3-a, the state shall pay tuition amounts pursuant to RSA 198:40-a, II(a)-(c) and (e), plus an additional grant of $2,036 directly to the Virtual Learning Academy Charter School for each eligible full-time enrolled pupil in the chartered public school's ADMA. The state shall pay amounts required pursuant to RSA 198:40-a, II(d) directly to the resident district. The state shall also pay tuition amounts pursuant to RSA 198:40-a, II(a) plus an additional grant of $2,036 directly to the Virtual Learning Academy Charter School for the full-time equivalent of each part-time student, provided the student was not a participant in the education freedom account program underRSA 194:1, VII, or the business tax credit scholarship program under RSA 77-G during the determination year . Beginning July 1, 2017 and every July 1 thereafter, the department of education shall adjust the per pupil amount of the additional grant pursuant to RSA 198:40-d.

5 Education; Chartered Public Schools; Funding. Amend RSA 194-B:11, I(b)(2) to read as follows:

(2) For an online chartered public school which receives its initial authorization to operate from the state board of education pursuant to RSA 194-B:3-a on or after July 1, 2013, the state shall pay tuition amounts pursuant to RSA 198:40-a directly to the online chartered public school for each full-time pupil who is a resident of this state in the chartered public school's ADMA. In this subparagraph, "online chartered public school" means a chartered public school which provides the majority of its classes and instruction on the Internet.

6 Effective Date. This act shall take effect July 1, 2026.