RSA 77-G:2 Scholarships.

Title: V - TAXATION Chapter: 77-G - EDUCATION TAX CREDIT

I. (a) An eligible student may receive a scholarship to attend (1) a nonpublic school, except when the student has been placed by the local school district through the special education process; (2) a public school located outside of the school district in which the student resides and for which the public school is not eligible to receive an adequate education grant payment for the student in the current fiscal year, in an amount not to exceed the tuition cost of the public or nonpublic school; or (3) the cost of college or university, accredited tutor or tutoring facility, or distance education program. A home education student may also receive a scholarship to cover educational expenses. A student shall not receive a scholarship from more than one scholarship organization.

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