House Bill 1607 and Senate Bill 372: Establishing an Education Credit Against the Business Profits Tax

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Last Updated: June 8, 2012
House Bill 1607 and Senate Bill 372: Establishing an Education Credit Against the Business Profits Tax
House Senate
Sponsors:
Representatives Bettencourt, Hill, Smith, D. McGuire, O'Brien, Tucker, Bates, Silva, and Chandler
Sponsors:
Senators Forsythe and De Blois
Summary:

HB 1607 would allow homeschool parents to receive a scholarship for educational expenses from student scholarship organizations. These student scholarship organizations receive scholarship funds from businesses who receive a tax credit against their business profits tax for making contributions to the student scholarship organizations.

Summary:

See House Summary

Status:

01/04/2012     (House)     Introduced and referred to the Ways and Means Committee
01/23/2012     (House)     RESCHEDULED: Public Hearing at 2:00 p.m. in Legislative Office Building (LOB) 202
01/30/2012     (House)     Subcommittee work session at10:00 a.m. in LOB 202
02/02/2012     (House)     Subcommittee work session at 1:00 p.m. in LOB 202
02/13/2012     (House)     Subcommittee work session at 10:00 a.m. in LOB 202
02/66/2012     (House)     Subcommittee work session at 1:30 p.m. in LOB 202
02/21/2012     (House)     Subcommittee work session at 1:00 p.m. in LOB 202
02/22/2012     (House)     Reporting deadline moved to March 22
03/06/2012     (House)     Subcommittee work session at 1:00 p.m. in LOB 202
03/12/2012     (House)     Subcommittee work session at 11:00 a.m. in LOB 202
03/20/2012     (House)     Executive Session at 1:00 p.m. in LOB 202
03/20/2012     (House)     The majority of the Ways and Means Committee recommended passing the bill with Amendment No. 2012-1364h
03/20/2012     (House)     A minority of the Comittee recommended voting the bill inexpedient to legislate
03/29/2012     (House)     Full House voted to pass the bill with amendment #2012-1364h
03/29/2012     (Senate)     Introduced in the Senate and referred to the Education Committee
04/17/2012     (Senate)     Public hearing at 2:00 p.m. in LOB 103
04/25/2012     (Senate)     Committee recommended passing the bill with Amendment No. 2012-1832s
05/02/2012     (Senate)     Referred to Finance Committee
05/10/2012     (Senate)     Finance Committee recommended passing with Amendment No. 2012-2218s
05/16/2012     (Senate)     President Bragdon moved, without objection, HB 1607 to the end of the calendar
05/16/2012     (House)     Senator Forsythe proposed a floor amendment (No. 2012-2309s)
05/16/2012     (House)     Senate voted to pass the bill with amendments 2012-2218s and 2012-2309s
05/30/2012     (House)     House concurs with Senate amendments 2012-1832s, 2012-1832s, and 2012-2309s
06/06/2012     (House)     Enrolled with Amendment 2012-2476e
06/06/2012     (Senate)     Enrolled with Amendment 2012-2476e
06/21/2012     (House)     Vetoed by Governor
06/27/2012     (House)     Veto Overriden by House (226-112) by necessary two-thirds vote
06/27/2012     (Senate)     Veto Sustained by Senate (0-23) lacking the necessary two-thirds vote

Status:

01/04/2012     (Senate)     Introduced and referred to the Education Committee
01/24/2012     (Senate)     Hearing at 1:00 p.m. in Legislative Office Building (LOB) 103.
02/14/2012     (Senate)     Hearing at 1:00 p.m. in LOB 103
03/08/2012     (Senate)     Education Committee recommended passing bill with Amendment No. 2012-1128s
03/21/2012     (Senate)     Referred to Finance Committee
03/22/2012     (Senate)     Finance committee recommended referring the bill to an interim study
03/28/2012     (Senate)     Senator Forsythe made moved to adopt Floor Amendment No. 2012-1486s
03/28/2012     (Senate)     Senate voted ought to pass with Amendment No. 2012-1486s
03/29/2012     (House)     Introduced in the House and referred to the Ways and Means Committee
04/24/2012     (House)     Public Hearing at 1:00 p.m. in LOB 202
05/10/2012     (House)     Committee majority recommended passing the bill with Amendment No. 2012-2190h; Committee minority recommended inexpedient to legislate (ITL)
05/16/2012     (House)     Special order to next order of business, no objection
05/16/2012     (House)     House vote to pass the bill with Amendment No. 2012-2190h (Vote 236-97)
06/06/2012     (Senate)     Amendment No. 2012-2487e adopted
06/06/2012     (Senate)     Enrolled
06/06/2012     (House)     Enrolled
06/18/2012     (Senate)     Vetoed by Governor
06/27/2012     (Senate)     Veto Overriden by Senate (16-7) by necessary two-thirds vote
06/27/2012     (House)     Veto Overriden by House (236-108) by necessary two-thirds vote
06/27/2012     (Senate)     Effective 6/27/2012

HSLDA's Position:
Support.
HSLDA's Position:
Support.

SB 372 would make New Hampshire the first state of the country to allow scholarship tuition organizations to provide for scholarships for homeschooled students to help defray expenses incurred by homeschooling parents. Your help is needed to advance this legislation that would benefit homeschooling families.

SB 372 is modeled after legislation that has been passed in numerous states designed to give parents flexibility and choices when it comes to selecting private education for their children. Legislation like SB 372 puts private educational opportunities on a more equal financial footing. This legislation allows for the creation of charitable scholarship organizations that receive donations from businesses that could take a tax credit for these donations. The charities would then grant funds in response to applications from families who privately educate their children and meet the means-testing requirement. Homeschools would be eligible to receive grants up to a certain amount for expenses incurred for privately educating their children. Homeschooling families make great sacrifices to deliver an excellent education yet are taxed for public schools which they rarely if ever use. This legislation provides an opportunity for some homeschooling families to receive scholarships for expenses making homeschooling more affordable for all.

The bill is reportedly scheduled for an executive session in the Senate Education Committee next week. Senators Stiles and Prescott have supported homeschooling in the past, but are not co-sponsors of the bill, so we are not sure where they stand. Let them know that research done by the National Home Education Research Institute has indicated that the average amount of expenditure per homeschooling student per year $600. This research was done years ago and with inflation it is likely that expenses have increased. We are asking you to help make history and contact Senators Stiles and Prescott to strongly encourage them to support SB 372.

Action Requested:
None at this time
Action Requested:
None at this time
Background:

HSLDA supports tax credit legislation. Tax credits are not considered government money and thus carry virtually no risk of increased regulation on homeschooling. The bill will assist families who wish to escape from public schools be better able to choose homeschooling instead of enrolling in public school programs. Furthermore the bill explicitly states that schools that receive scholarships are not "agents of the state" subject to further regulation by virtue of participating in this program.

 Other Resources

House Bill Text

House Bill History

Amendment No. 2012-1364h

Amendment No. 2012-1832s

Amendment No. 2012-2218s

Amendment No. 2012-2309s

Amendment No. 2012-2476e

 Other Resources

Senate Bill Text

Senate Bill History

Amendment No. 2012-1128s

Amendment No. 2012-1486s

Amendment No. 2012-2190h

Amendment No. 2012-2487e