Text to be removed highlighted in red.
1 Education; Adequate Education; Education Trust Fund. Amend RSA 198:41, I to read as follows:
I. Except for municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the total education grant for the municipality as follows:
(a) Add the per pupil cost of providing the opportunity for an adequate education for which each pupil is eligible pursuant to RSA 198:40-a, I-III, and from such amount;
(b) Subtract the amount of the education tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76:8 for the next tax year;
(c) Add the municipality's extraordinary need grant pursuant to RSA 198:40-f;
(d) Add the municipality's fiscal capacity disparity aid grant pursuant to RSA 198:40-g*; and
(e) For municipalities with a total ADMR of 5,000 or more, subtract the amount necessary to limit the total additional targeted aid to $3,750 per pupil in the municipality's ADMR. For the purpose of this paragraph, additional targeted aid shall be the sum of a municipality's extraordinary needs grant and fiscal capacity disparity aid grant*.
2 Repeal. 2025, 142:3, relative to the determination of education grants effective July 2027, is repealed.
3 Effective Date. This act shall take effect July 1, 2026, at 12:01 a.m.
Text to be added highlighted in green.
1 Education; Adequate Education; Education Trust Fund. Amend RSA 198:41, I to read as follows:
I. Except for municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the total education grant for the municipality as follows:
(a) Add the per pupil cost of providing the opportunity for an adequate education for which each pupil is eligible pursuant to RSA 198:40-a, I-III, and from such amount;
(b) Subtract the amount of the education tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76:8 for the next tax year;
(c) Add the municipality's extraordinary need grant pursuant to RSA 198:40-f; and
(d) Add the municipality's fiscal capacity disparity aid grant pursuant to RSA 198:40-g.
2 Repeal. 2025, 142:3, relative to the determination of education grants effective July 2027, is repealed.
3 Effective Date. This act shall take effect July 1, 2026, at 12:01 a.m.