Education funding in New Hampshire
3 programs in New Hampshire, 2 open to homeschoolers. Each links to the program’s official sources.
Education Freedom Accounts (EFA)
Homeschoolers can qualify Last updated October 17, 2026 Applications open Joining changes homeschool status Track it in My Homeschool
A registered home education student can join the EFA program, and day-to-day learning can look the same, but legally the child becomes an 'EFA student' and the RSA 193-A home education program ends when EFA participation begins.
Education Tax Credit (ETC) Scholarships
Homeschoolers can qualify From official sources October 7, 2026
State law says a home education student may receive a scholarship to cover educational expenses, and the scholarship organization lists homeschooling expenses as an allowed use. New applicants must be entering kindergarten or 1st grade for the first time, or entering grades 2-12 and coming from a public school, so a child already being homeschooled in grades 2-12 cannot newly apply; families already receiving the scholarship can re-apply. The cost of a parent's own time teaching is not covered.
Dates and status: Household income must be at or below 300% of the federal poverty level. Families with a 2025-26 scholarship were invited to re-apply for 2026-27; submitting an application does not guarantee an award. Business credits are capped at $5,100,000 per program year.
Federal Tax Credit Scholarship (state opt-in)
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
Scholarships pay for "qualified elementary or secondary education expenses," which federal law ties to a "school" as determined under state law. Federal rules published so far do not say whether homeschool costs qualify.
Dates and status: New Hampshire is on the IRS list of states that made an advance election to participate for 2027 (as of September 14, 2026). Donors may claim a federal credit of up to $1,700 for contributions beginning Jan. 1, 2027.