New Hampshire

Education Freedom Account Program

  • Education Savings Account (ESA)
  • Enacted 2021
  • Launched 2021

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.

We do not administer this program.

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  • 5,600

    Students Participating (2024–2025)

  • 45%

    Families with Children Income-Eligible Statewide

  • $5,100

    Average ESA Award Amount (2024–2025)

  • 25%

    Average Account Value as a Percentage of Public School Per-Student Spending (2024–2025)

Enrollment in New Hampshire’s Education Freedom Account Program

Students Participating
School Year Ending

Student Funding

Use of Funds 

A child must be a resident of New Hampshire and eligible to enroll in a public elementary or secondary school. Additionally, their annual household income at the time of application for the program must be less than or equal to 350% of the Federal Poverty Level ($109,200 for a family of four in 2024–2025). No income threshold need be met in subsequent years, provided the student otherwise qualifies. No prior public school enrollment is required. 

Funding Amount and Source

 A child must be a resident of New Hampshire and eligible to enroll in a public elementary or secondary school. Additionally, their annual household income at the time of application for the program must be less than or equal to 350% of the Federal Poverty Level ($109,200 for a family of four in 2024–2025). No income threshold need be met in subsequent years, provided the student otherwise qualifies. No prior public school enrollment is required. 

(Last updated July 22, 2024) 

Student Eligibility

A child must be a resident of New Hampshire and eligible to enroll in a public elementary or secondary school. Additionally, their annual household income at the time of application for the program must be less than or equal to 350% of the Federal Poverty Level ($109,200 for a family of four in 2024–2025). No income threshold need be met in subsequent years, provided the student otherwise qualifies. No prior public school enrollment is required. 

(Last updated July 9, 2024) 

EdChoice Expert Feedback

New Hampshire’s EFA program has the potential to help thousands of students access the learning environments that are the right fit for them, but policymakers could do more to expand educational opportunity. Eligibility for the EFAs is limited to 350 percent of the Federal Poverty Line. Roughly half of New Hampshire students are eligible for a scholarship and less than one percent of students statewide actually use one of the existing choice policies in New Hampshire (tax-credit scholarships or town tuitioning vouchers). The average EFA value is projected to be about $4,700, which is about one-fourth of the average expenditure per student at New Hampshire’s district schools. New Hampshire’s EFA program deserves credit for being the second-most expansive in the nation in terms of eligibility. The program also avoids unnecessarily burdensome regulations. To expand access to educational choice, New Hampshire policymakers should expand eligibility to all students. (Last updated December 18, 2023)

Rules and Regulations

Program Guidelines

  • Income Limit: 350% x Poverty
  • Prior Year Public School Requirement: None
  • Enrollment Cap: None
  • Budget 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 assessment 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.
  • Special Needs Pathway: None

Participant and Family Guidelines

  • Click Here for the Program Administrator’s Parent Handbook
  • Education Requirements: To provide an education for the eligible student in the core knowledge domains that include science, mathematics, language, government, history, health, reading, writing, spelling, the history of the constitutions of New Hampshire and the United States, and an exposure to and appreciation of art and music
  • Parent Supplemented Funds/Scholarships: Permitted
  • Disbursement/Payment Frequency: Quarterly
  • Reimbursement: Allowed
  • Miscellaneous:
    • To provide an annual record of educational attainment by having the student complete one of the following:
      • a nationally standardized norm-referenced achievement test
      • statewide student assessment test
    • the maintenance of a portfolio recording student progress managed by a certified teacher or teacher currently teaching in a nonpublic school
    • To use the funds in the EFA only for qualifying expenses to educate the eligible student as established by the EFA program
    • To comply with the rules and requirements of the EFA program

Education Provider Guidelines

  • Accreditation/Approval: State
  • Employment Standards: N/A
  • Nondiscrimination: State and federal
  • Calendar/Curriculum/Attendance: N/A
  • Financial: Surety bond when >$100,000 in EFA funds
  • Miscellaneous: N/A

Scholarship Organization Guidelines

  • Scholarship to Contribution Ratio: N/A
  • State Reporting: Quarterly
  • Financial: Conduct annual audit of EFAs
  • Award Priority: N/A
  • Miscellaneous: Submit approved student roster to Department of Education

(Last updated September 9, 2024)

Governing Statutes

N.H. Rev. Stat. § 194F: 112

(Last updated February 15, 2023)