New Hampshire · Tax-Credit Scholarship

New Hampshire Education Tax Credit (ETC) Program: how to apply and use for tutoring

Established by SB 372 (Ch. 287, Laws of 2012). 2025-26 cap: $6M donations / $5.1M credits. Donor credit = 85% of contribution against BPT/BET/I&D tax. Distinct from NH's separate EFA (Education Freedom Account) ESA program.

Amount
2025-26 average allowable value: $3,405 per student; $5,958.75 per student with special needs (per NHDRA TIR 2025-002).
Eligibility
NH resident; household income ≤300% of federal poverty level. Funds usable for private school tuition, out-of-district public school tuition, online schooling, or homeschool expenses. SO gives priority to students who switched from a NH public school.
Program since
2012

How to apply

  1. Step 1
    Verify eligibility

    Check the current requirements on the official New Hampshire state portal and confirm your child and family qualify for New Hampshire Education Tax Credit (ETC) Program for this school year. Rules can change from year to year.

  2. Step 2
    Gather documents

    Prepare proof of residency, birth certificate, academic records, and any program-specific documentation.

  3. Step 3
    Apply yourself and book with KOTY

    The parent or guardian submits the application via the New Hampshire Education Tax Credit (ETC) Program state portal. KOTY provides the provider-side documentation (invoices, service descriptions, credentials) the program may request as part of your enrollment or reimbursement.

Talk to us about New Hampshire Education Tax Credit (ETC) Program

Tell us about your child's needs in New Hampshire. We'll reply with next steps and the documentation the program may request.

The application to New Hampshire Education Tax Credit (ETC) Program is submitted by the parent or guardian. KOTY provides the provider documentation.

Frequently asked questions

Can I use New Hampshire Education Tax Credit (ETC) Program for online tutoring?

Yes. New Hampshire Education Tax Credit (ETC) Program funds cover online tutoring with certified providers. Kids on the Yard meets the program requirements and gives you the documentation you need for your application.

Does KOTY accept this program in New Hampshire?

Yes. Kids on the Yard accepts all state education funding programs. We provide you with every document the program or the state may request (invoices, service descriptions, attendance records, provider credentials). The application and enrollment with the program are always submitted by the parent or guardian — talk to our educational team if you'd like more details on what documentation we provide.

When are the application deadlines?

Renewing families re-apply by email at end of April. New-applicant windows vary; CSF-NH opens applications seasonally. Program year July 1 - June 30. Deadlines change frequently — always verify the latest dates on the official New Hampshire state portal or the program's official site before submitting.

What subjects does the program cover?

Each program sets its own approved categories. KOTY rates are always priced within the New Hampshire Education Tax Credit (ETC) Program allowed range.

Can I stack this program with others?

Some states allow stacking programs (e.g., ESA + additional scholarships). Stacking rules are state-specific and change over time — verify with the official portal before enrolling.

How does KOTY invoice families using New Hampshire Education Tax Credit (ETC) Program?

We know state-program approval and reimbursement can be complex. That's why we issue invoices in the cycles programs accept most smoothly — monthly, every two months, or quarterly — depending on what best fits your approval window. Each invoice includes the service description, hours, tutor credential, and the information programs typically require. If your program asks for a specific format, we adapt to it so your approval doesn't get delayed.

Do KOTY tutors meet the program's qualification requirements?

Yes. On request we provide the tutor's credentials, background-check confirmation, provider-of-record information, and any other documentation the program needs to validate the provider. If your program requires a specific certification, we confirm it up front so your enrollment goes through cleanly.

What happens if my program reimbursement is delayed?

Your child's sessions continue as scheduled. We work with many families on state programs and we know reimbursements sometimes lag — that's between you and the program, not between you and KOTY. If you need extra documentation or a different invoice format to speed up review, just ask and we'll generate it.

Can my child change subjects or frequency mid-year?

Yes. We adjust subjects, frequency, and hours across the school year. Updated invoices reflect the change so program review stays clean. Approval of any change that affects the program-funded amount is always granted by the program itself, not by KOTY.

Already approved? Book a KOTY tutor in New Hampshire.

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