EDUCATION FREEDOM ACCOUNTS
I. The commissioner of the department of education shall transfer to the scholarship organization the per pupil adequate education grant amount under RSA 198:40-a, plus any differentiated aid that would have been provided to a public school for that eligible student. The transfers shall be made in accordance with the distribution of adequate education grants under RSA 198:42.
II. Parents of an EFA student shall agree to use the funds deposited in their student's EFA only for the following qualifying expenses to educate the EFA student:
(a) Tuition and fees at a private school.
(b) Tuition and fees for non-public online learning programs.
(c) Tutoring services provided by an individual or a tutoring facility.
(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.
(e) Textbooks, curriculum, or other instructional materials, including, but not limited to, any supplemental materials or associated online instruction required by either a curriculum or an education service provider.
(f) Computer hardware, Internet connectivity, or other technological services and devices, that are primarily used to help meet an EFA student's educational needs.
(g) Educational software and applications.
(h) School uniforms.
(i) Fees for nationally standardized assessments, advanced placement examinations, examinations related to college or university admission or awarding of credits and tuition and/or fees for preparatory courses for such exams.
(j) Tuition and fees for summer education programs and specialized education programs.
(k) Tuition, fees, instructional materials, and examination fees at a career or technical school.
(l) Educational services and therapies, including, but not limited to, occupational, behavioral, physical, speech-language, and audiology therapies.
(m) Tuition and fees at an institution of higher education.
(n) Fees for transportation paid to a fee-for-service transportation provider for the student to travel to and from an education service provider.
(o) Any other educational expense approved by the scholarship organization.
III. The funds in an EFA may only be used for educational purposes in accordance with paragraph II.
IV. EFA funds shall not be refunded, rebated, or shared with a parent or EFA student in any manner. Any refund or rebate for goods or services purchased with EFA funds shall be credited directly to the student's EFA.
V. Parents may make payments for the costs of educational goods and services not covered by the funds in their student's EFA. However, personal deposits into an EFA shall not be permitted.
VI. Funds deposited in an EFA shall not constitute taxable income to the parent or the EFA student.
VII. An EFA shall remain in force, and any unused funds shall roll over from quarter-to-quarter and from year-to-year until the parent withdraws the EFA student from the EFA program or until the EFA student graduates from high school, unless the EFA is closed because of a substantial misuse of funds. Any unused funds shall revert to the education trust fund established in RSA 198:39 and be allocated to fund other EFAs.
VIII. Nothing in this chapter shall be construed to require that an EFA student must be enrolled, full- or part-time, in either a private school or nonpublic online school.
IX. A home education program pursuant to RSA 193-A:5 is terminated upon the commencement of a student's participation in an EFA program. A parent shall provide notification pursuant to RSA 193-A:5 when a student starts participating in an EFA program.
Source. 2021, 91:431, eff. Aug. 24, 2021.