New Hampshire
New Hampshire has three private school choice programs, an education savings account (ESA), tax-credit scholarship and town tuitioning.

New Hampshire offers K–12 students and their families several types of school choice, including three private school choice programs, charter schools, magnet schools, home schooling and inter-district and intra-district public school choice via open enrollment policies.
Education Freedom Account Program
- The Education Freedom Account (EFA) Program allows students in low- and middle-income households to receive education savings accounts that can be used for private school tuition, tutoring, textbooks, curriculum, educational therapies and other education-related expenses.
- Enacted 2021
Program Rules:
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- Income Limit: 300% of the household federal poverty guidelines.
- Prior Year Public School Requirement: None
- Geographic Limit: Statewide
- Enrollment Cap: None
- Account Cap: Amount equal to adequate education grants, plus any differentiated aid that would have been provided to a public school
- Testing Mandates: A qualifying student must choose between the following educational attainment options:
- a standardized norm-referenced achievement test,
- statewide student assessment test, or
- maintaining a portfolio of student progress managed by a certified teacher or teacher currently teaching in a nonpublic school.
Town Tuitioning Program
- New Hampshire’s Town Tuitioning Program, re-enacted and launched in 2017 to include private schools, allows towns that lack district schools at a student’s grade level to use public dollars for children to attend any public or approved private, non-religious school in or outside of New Hampshire. The “tuitioning” district pays the tuition directly to the “receiving” schools.
- Enacted 2017
Program Rules:
-
- Income Limit: None
- Prior Year Public School Requirement: None
- Geographic Limit: District (without a public school at a student’s grade level)
- Enrollment Cap: None
- Voucher Cap: 100% of the public school per-pupil funding
- Testing Mandates: Nationally norm-referenced tests
- The New Hampshire Education Tax Credit Program offers tax credits to businesses and individuals supporting scholarship organizations (SOs)—nonprofits that provide private school scholarships or home school support to students in need. Families who meet the income requirements can receive scholarships they may use towards private schooling, tutoring, online learning, classes at colleges or universities and/or homeschooling expenses.
- Enacted 2012
Program Rules:
-
- Income Limit: 300 percent x Poverty
- Prior Year Public School Requirement: Yes, with exceptions
- Geographic Limit: Statewide
- Enrollment Cap: None
- Scholarship Cap: $2,882, on average / $5,043 (special needs minimum)
- Testing Mandates: None
- Credit Value: 85 percent
- Per Donor Credit Cap: $600,000
- Budget Cap: $5.1 million