Transcript Highlights:

• </c> my scholarship fellowship or education my scholarship fellowship or education grant<00:06:21.160
• I had the honor of serving on the House Education Committee and was immersed in a lot of the education
• education?
• Educational Educational Service<00:17:19.079><c> this</c><00:17:19.240><c> bill</c><00:17:19.520><c>
• </c> education trust fund so the education education trust fund so the education trust<04:30:58.040><

Keywords: 928, house, all

Summary: The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion. Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator. Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.

Transcript Highlights:

• I'm a graduate of higher education.
• I'm a graduate of higher education.
• I'm a graduate of higher education.
• In higher education, wonderful.
• I chair the Education Appropriations Committee, K-12. Education changed my life.

Summary: The Higher Education Appropriations Committee met for its first meeting of the session and heard presentations focused on workforce education in the Florida College System and district technical colleges. Members introduced themselves and discussed their personal connections to higher education, then heard from Department of Education senior chancellor Kevin O’Farrell, South Florida State College president Fred Hawkins, and Pinellas Technical College representative Mark Hunt. O’Farrell outlined the department’s budget request, including increases for adult education, Florida College System program funds, workforce development capitalization grants, apprenticeship and teacher apprenticeship programs, Open Door scholarships, and CAPE industry certification funding. He emphasized record growth in enrollments, completions, dual enrollment, and program offerings, and described grant-funded expansion in fields such as health sciences, manufacturing, logistics, aerospace, and AI-related programs. Committee members raised concerns about whether current programs match actual labor-market demand, how artificial intelligence may reduce future human labor needs in some fields, and how the state should avoid unwarranted duplication of programs. O’Farrell said the department uses economic forecasts, employer demand data, and a CTE audit process to review programs and phase out those that do not meet performance thresholds. Members also asked for more detail on the teacher apprenticeship model, the transition from technical college clock hours to college credit, job placement and salary outcomes, and the LPN-to-RN pathway. O’Farrell said he would provide additional information later. Hawkins described South Florida State College’s rural service area, low college-going rates, and difficulty recruiting and retaining faculty and staff because salaries lag behind local market alternatives and nearby school district pay. He said the college has had to turn away students in high-demand programs due to staffing and operational limits, while also noting strong outcomes in nursing, dental hygiene, EMT/paramedic, and radiography. Hunt said Pinellas Technical College serves about 5,000 students annually, including many dual-enrolled high school students, and reported a placement rate above 90% and strong local economic returns. He said many programs have waiting lists and that additional operational funding is needed to meet demand, maintain equipment, and keep pace with salary and cost increases. The meeting ended after public comment was opened and no further business was brought before the committee, and the committee adjourned.

Transcript Highlights:

• </c> better educators. better educators.
• </c> inservice educators. inservice educators.
• And I am a career-long educator and advocate for education reform and improvement.
• And I am a career-long educator and advocate for education reform and improvement.
• I am a career-long educator and advocate for education reform and improvement.

Keywords: 958, all

Summary: The meeting focused on Kentucky school choice and innovation, with discussion of the state constitution’s “common schools” requirement and how that has been interpreted alongside newer education models. Chairman Tipton described model laboratory schools, Gatton and Craft Academies, magnet and virtual programs, and said these options show that Kentucky has long expanded opportunity through innovation. He then turned the discussion to Senate Bill 207, which he said was designed to support schools of innovation. Senator Steve West reviewed the history of Kentucky charter schools and explained that SB 207 was modeled on a South Carolina approach. He said the bill allows a local school board to contract with a third-party entity to manage an existing school, seek waivers from certain state rules, and receive SEEK funding while also allowing outside private investment. He emphasized that the district initiates the process, that the school remains public, and that the bill includes accountability through a time-limited contract that can be ended if the school is not performing. Members asked about the difference between SB 207 and the earlier charter school law, whether schools could cherry-pick students, and whether teachers would remain district employees. West and Tipton said the new model is tied to an existing school rather than a new charter, cannot cherry-pick students, and keeps teachers as district employees. Representative Brown raised concerns that charters and exceptions could leave some children out, especially lower-income students, while West responded that the proposal is intended to expand choice for families who may not otherwise have it and cited examples from other states where similar models improved low-performing schools. No vote or formal action was taken during the discussion.

Transcript Highlights:

• One special education educator appointed by the New Hampshire Association of Special Education Administrators
• </c> costs to the Department of Education. costs to the Department of Education.
• </c> education that you're receiving. education that you're receiving.
• </c> associated with special education. associated with special education.
• </c> education aid. education aid. &gt;&gt; Yeah. &gt;&gt; Yeah. &gt;&gt; Yeah.

Keywords: 928, house, all

Summary: The commission held an organizational meeting under SB 57 to study the cost of special education, with the meeting streamed publicly at the chair’s request. Members introduced themselves, and the chair explained that the bill creates two separate pieces, one dealing with SAU structure and the other with a commission on special education costing. He outlined his background in education and special education and said the commission’s work would focus on understanding and controlling special education costs. The commission reviewed its membership requirements and noted several vacancies or unfilled appointments, including the special education advocate, two governor-appointed parent advocates, and a Department of Health and Human Services representative. The members then elected Representative Rick Ladd as chair, Representative Dick Ames as vice chair, and Representative Megan Murray as clerk. Representative Ames briefly described his legal and policy background in disability and special education work in Massachusetts and New Hampshire. The chair then walked through the commission’s study topics, including referral rates by IDEA category, reasons for increases in categories such as autism and other health impairment, post-COVID referral trends, pre-referral interventions, Medicaid and 504-related costs, out-of-district placements, dispute resolution, billing practices, privacy, reimbursement, legal services, graduation rates, attendance, and adult learning. Members discussed how special education costs are distributed, noting that the state spends about $977 million annually on special education, with only part covered by state aid and the remainder largely borne by local districts. Testimony also noted that out-of-district placement costs have risen sharply since rate-setting changes around 2018, and that some categories may reflect changes in identification practices, medical factors, or broader population shifts. The commission agreed to continue reviewing the data and formulas in future meetings.

Transcript Highlights:

• , the higher education department, the early childhood education and care department, school districts
• Throughout the year, the Office of Special Education has provided high-quality IEP trainings for educators
• partners including Safe and Healthy Schools Bureau, our Regional Educational Cooperatives, and Educator
• These workshops support special education, bilingual, multicultural education, English learners, and
• , English learner education, special education, social emotional learning school finance, curriculum

Transcript Highlights:

• And then ag education, like if it's agriculture education, that's not core education, right?
• And then ag education, like if it's agriculture education, that's not core education, right?
• And then ag education, like if it's agriculture education, that's not core education, right?
• instead cause educational limitations and stunt the educational...
• Educational freedom will instead cause educational limitations and stunt the educational growth of Arkansas

Committee: All ALC-ADMINISTRATIVE RULES

Summary: The Administrative Rules Subcommittee met to review a long agenda of agency rule changes, beginning with housekeeping on the order of business and then taking up rules from multiple state agencies. Early items included Department of Energy and Environment rules on landfill post-closure trust fund spending thresholds and liquefied petroleum gas standards, DFA’s odometer disclosure rule allowing electronic signatures and disclosures, and several Department of Health rules covering ionizing radiation, mobile home and recreational parks, lead-based paint, counseling licensure, hearing instrument dispensers, athletic training, dental specialties and compacts, nursing, pharmacy, physician assistants, medical compacts, speech-language pathology and audiology, radiologic technology, massage therapy, community health workers, doula certification, and cosmetology/body art. Most of these were described as technical updates, conformity with recent acts, federal standards, or compact participation, and nearly all were approved without objection after brief questions and, in many cases, no public comment. The committee also reviewed Department of Labor and Licensing rules on minimum wage/independent contractor standards, boiler rules, motor vehicle commission requirements for ATV/LSV dealers, professional wrestling regulation, appraiser qualifications, and military recruiting and retention programs. Testimony generally emphasized that the rules implemented recent legislation, updated fees or licensing standards, or streamlined existing processes. Members asked a few questions about fee structures, the rationale for regulating professional wrestling, and how the National Guard’s public-private partnership and incentive programs would work; the department said the recruiting incentives would be funded from existing appropriations and were intended to improve retention and force strength. These rules were also approved without objection. The most extensive discussion came on the Department of Education’s Arkansas Children’s Educational Freedom Account Program rule. The department said the revisions, based on Act 920 of 2025, were intended to add guardrails, clarify allowable expenses, and speed approval of core educational purchases. Changes included defining core educational expenses, limiting certain sports-related spending, adding an intentional misuse standard, restricting phone purchases except for disability-related needs, setting a $1,000 threshold for additional review of technology purchases, capping carryover funds at $8,500, and creating a reconsideration process for denied expenses. Members raised concerns about safeguards, appeals, sports equipment, provider credentialing, rural vendor access, and whether the department would be flexible or overly restrictive. The department said it would review every request, provide written explanations for denials, allow appeals up to the State Board, and refer suspected fraud to prosecutors if necessary. After hearing from 13 members of the public, the committee continued to discuss the rule, but the transcript ends before any final vote on the EFA rule is shown.

Transcript Highlights:

• This is not my area, education.
• And I think by trusting our educators to do it at a time, I think, by trusting our educators to do it
• And it leaves room for other educational expenses as approved by the State Board of Education.
• We don’t use an education service provider.
• services. ...or a public school district to enhance educational services or resources and to cover educational

Committee: House Education

Keywords: 989, all

Transcript Highlights:

• Courtney Solace Ford, Department of Education. Greg Rogers, Department of Education.
• IEP, or individualized education plan.
• in education.
• Most of these were for first-time licensure areas, with the exception of special education, adult education
• This included RPEP, the Arkansas Professional Educator Pathway, followed by STEP, the Teacher Education

Keywords: 1204, all

Transcript Highlights:

• Department of Education.
• How is that affecting higher education?
• So we understand now that education... ...and our higher education institutions.
• This is not undergraduate education leading to a bachelor's degree, but undergraduate medical education
• and undergraduate medical education.

Keywords: 989, all

Summary: The committee heard a lengthy presentation from the Office of the State Board of Education on its budget, including the FY 2026 supplemental reversion for the Empowering Parents program, the FY 2027 Canvas learning management system renewal, a transfer of risk manager positions back to the institutions, and a one-time federal grant for AI-related subgrants. Members asked about staffing growth, federal-fund spending trends, the Canvas contract, the school safety tip line CETL Now, and the rationale for moving risk management functions. Director Jennifer White said the Canvas contract had been extensively reviewed and remains the best statewide solution, and she explained that the risk managers are being moved back because they work more efficiently embedded at the institutions. She also discussed the board’s data modernization efforts and said the office is pursuing better data-sharing and a phased approach to any future changes. A major portion of the meeting focused on White’s presentation of an outcomes-based funding proposal for higher education. She said the proposal is only the beginning of the work and would shift Idaho from an enrollment-based model toward one that rewards progression, completion, and workforce-relevant outcomes. The proposal would place 10% of base funding at risk, with institutions earning back funds through momentum measures and Idaho First funds tied to resident enrollment, completions, and priority programs. White emphasized the need for better data, a phased rollout, caps to avoid volatility, and special consideration for community colleges and dual enrollment. Committee members generally supported the concept but raised concerns about accountability, community college impacts, and how unearned funds would be handled. The committee then reviewed family medicine residency funding. Dr. Campbell outlined the Family Medicine Residencies budget request for additional residents and a fellowship, and program leaders explained the mixed funding structure that combines state positions, federal support, and patient-care revenue. Members asked about the impact of the 3% holdback, clinical placement capacity, and whether federal rural health funds might help. Program officials said the holdback affects some programs more than others, but they do not expect current residency numbers to drop, and they stressed the importance of continued legislative support to grow Idaho’s physician workforce. The committee also heard from Eastern Idaho Medical Residencies and the psychiatry residency program. Dr. Hinkley said Idaho has a severe shortage of psychiatrists, especially child and adolescent psychiatrists, and that residency training is the main way to retain physicians in-state. He and Dr. Moe described the program’s growth, the role of local recruitment, and the three-legged funding model involving state support, patient revenue, and hospital sponsorship. Members asked about expanding training to other regions, private support, and the program’s 10-year strategic plan. No votes were taken during the portion of the meeting provided, and the committee moved on to the next medical education budget item.

Transcript Highlights:

• And Penny is the new Republican caucus staff member on my side for education, far more educated than
• Sports is not physical education.
• Physical education is the core part of a student's basic education.
• It takes the education out of physical education.
• Disabilities Education Act must have an individualized education program, or IEP.

Bills: SB5952 , SB5961 , SB5969 , SB5841 , SB5943

Committee: Senate Early Learning & K-12 Education

Keywords: physical education, school districts, student requirements, education policy, high school, early literacy, childhood literacy, book distribution, Imagination Library, Dolly Parton Imagination Library, preschool, pre-K, reading readiness, school readiness, birth to age five, young children, nonprofit contract, OSPI, Office of Superintendent of Public Instruction, DCYF

Transcript Highlights:

• Fund. $77,000, 173, excuse me, for the education, childhood education fund.
• Department of Education.
• Representative Bagley: How do we educate them and where can they be educated, where can they get a knowledge
• And my question has been always, it's how do we educate them and where they can be educated, where they
• People need access to education and training, but they need affordable education and training.

Committee: House Appropriations

Summary: The committee met on March 17 to review the FY27 budgets for the Department of Education and several special schools and commissions. Fiscal staff outlined the Department of Education’s roughly $6.4 billion budget, noting that most funding goes to the Minimum Foundation Program and subgrantee assistance. Major changes discussed included the removal of one-time teacher pay stipends, increases for the LA GATOR scholarship program, and projected adjustments in early childhood funding. Members also reviewed the constitutional amendment proposal tied to using about $2 billion to pay down teacher retirement obligations and provide future teacher pay raises. Dr. Cade Brumley testified that Louisiana’s education outcomes have improved and answered questions on math performance, charter school funding, the LA GATOR scholarship, and the special education Choice program. Members pressed the department on the sustainability and balance of funding between LA GATOR and Choice, the number of applicants and current recipients, and outreach efforts. Brumley said charter schools are funded through the MFP like other public schools, that LA GATOR currently serves about 5,500 students with applications recently reaching about 17,000, and that the Choice program serves about 500 students with a waiting list of about 700 applicants. He also said the department would implement whatever funding levels the legislature approves. The committee then heard the special schools and commissions budget, including the Special School District, Louisiana School for Math, Science, and the Arts, Thrive Academy, École Pointe-au-Chien, Louisiana Public Broadcasting, and BESE. Testimony focused on facility needs, enrollment, and program outcomes. LSU? No—LSM leaders described urgent roof and ceiling repairs estimated at about $800,000, while Thrive Academy highlighted student achievement, community service requirements, and economic impact. LPB said it is facing a federal funding loss of about $2.5 million and is responding with higher Passport fees, underwriting, and private fundraising. BESE’s small staff and administrative role were also explained, with members asking about board operations and the use of statutory dedication funds.

Transcript Highlights:

• Schools Board of Education.
• Beyond special education, SSD also serves as the countywide provider for career and technical education
• Unlike K-12 education, early childhood education in St.
• Education, like all education, is challenging. Yeah. Okay.
• I started off my career in education.

Committee: House General Laws

Keywords: 959, house, all

Transcript Highlights:

• </c> general education general education base<00:07:09.280><c> you</c><00:07:09.400><c> can</c><00:07
• </c><00:08:40.360><c> the</c> Minnesota Department of Education the Minnesota Department of Education
• </c><00:09:15.720><c> Aid</c> in the non-public pupil education Aid in the non-public pupil education
• The increased number of students eligible for special education services and special education services
• There are some changes there as well. education services and special education education services and

Committee: House Education Finance

Keywords: 1183, house

Transcript Highlights:

• </c> video I've worked in special education video I've worked in special education for<00:04:21.519><
• of Education.
• of Education.
• growth of special education.
• Working in education, we are keenly aware of the critical need for special education teachers.

Committee: Senate Education Finance

Keywords: 1187, senate, all

Transcript Highlights:

• The Committee on Education Pre-K through 12 will now come to order.
• The bill creates a task force for educator preparation to make recommendations regarding educator training
• I want them to focus on their education.
• to our educators as well.
• to do overall in the state of Florida with education.

Committee: Senate Education Pre-K - 12

Summary: The Senate Education Pre-K-12 Committee heard and advanced a series of education-related bills, beginning with SB 540, the Evan B. Hartzell Act, which would require age-appropriate disability history and awareness instruction across grade bands. The committee adopted a delete-all amendment, heard emotional testimony from Melissa Hartzell about her son Evan’s experience with disability and inclusion, and reported the bill favorably. The committee also passed SB 1296, creating a pilot study on school cellphone bans; SB 1590, creating a task force to review educator preparation, certification, and professional learning; SB 1702, a broad education bill with provisions on private school facilities, marching band credit, school readiness reimbursements, and charter school monitoring tools; SB 1150, exempting school social workers from certain certification testing requirements; SB 1708, revising School of Hope rules and adding a Miami-Dade co-location framework; SB 822, updating charter school governance and operations; SB 444, requiring annual human trafficking awareness training for school personnel; and SB 742, expanding workforce development and money-back guarantee programs. Most of these bills were amended before being reported favorably by committee vote. The committee also considered and reported favorably SB 8, a claims bill providing a $1.2 million settlement for Marcus Button and his family arising from a 2006 Pasco County school bus crash that caused severe lifelong injuries. Senator Gaetz opposed claims bills in general, arguing the sovereign immunity cap should be raised so such cases can be resolved locally. Several bills drew questions and debate over implementation details, including concerns about charter school dress and hair policies under SB 822, the scope of human trafficking training under SB 444, and the zoning implications of private school facility provisions in SB 1702. Sponsor responses generally emphasized that the bills were intended to clarify existing policy or improve student safety, access, or educational outcomes. The committee also took up confirmation appointments. It recommended confirmation of the slate of appointees on Tabs 12 and 14 through 21 by voice vote, and separately recommended confirmation of Daniel Fogunoli to the State Board of Education after debate in which Senator Davis and Senator Osgood opposed the appointment. The meeting concluded with members recording additional votes, including Senator Burgess’s affirmative vote on SB 1150, and then adjourned.

Transcript Highlights:

• Freedom Account program versus the education account program versus the education tax credit.
• It has to be looked at by the Department of Education and reviewed The Department of Education must review
• students are being educated.
• I know you're not speaking for the State Board of Education, but for the Department of Education, is
• </c> career technical education. career technical education.

Keywords: 928, house, all

Summary: The Education Freedom Account Oversight Committee met on March 27 and approved the agenda, adding a request for clarification on how the Children’s Scholarship Fund separates applications for the EFA program and the education tax credit program. The committee also approved minutes from December 30, 2025, and March 27, 2026, with a request that the March minutes include a link to the live stream. Members discussed the status of pending Legislative Budget Assistant audit reports on EFA and special education, noting the reports were still not released and would likely come later in the summer after review by the Department of Education and the Children’s Scholarship Fund. A major topic was the EFA program’s administrative fee, which statute allows up to 10% of deposits. Children’s Scholarship Fund representatives said current administrative costs were under 8%, that staffing had been reduced through the ScholarVia platform, and that any unused amount is reconciled and returned to students at year’s end. Members asked for historical administrative-cost data and a written explanation of how the withholding and reconciliation process works. The committee also reviewed the distinction between the EFA and education tax credit funding streams and was told the two programs use separate applications and separate funds, though both use the same platform. The committee spent substantial time on assessment and accountability. Department of Education staff explained that EFA students may satisfy annual assessment requirements through a portfolio, a norm-referenced test, or the statewide assessment; only about 10 EFA students took the statewide assessment, while most used portfolios or standardized tests such as the California Achievement Test and NWEA. Staff described how statewide assessment data are kept separate by student identifier and can be aggregated for EFA reporting, and members asked for breakdowns by grade, test type, and school district. The department also discussed linking assessments through Lexiles and Quantiles and said it could provide a list of commonly used formative assessments in New Hampshire districts. The committee additionally discussed a possible PSAT addition to the state contract and the costs of the statewide assessment program. Another major issue was special education eligibility and services within the EFA program. Members questioned the rule allowing a medical certification of disability from a licensed professional anywhere in the United States as an alternative to an IEP-based determination. Department staff said the current system allows either pathway, that about 1,000 EFA students are identified as special education students, and that the program does not track growth or service alignment on an individual basis. Members expressed concern that the medical-certification route may be too broad and asked for data on the disability categories used. The committee also discussed career and technical education access for EFA students, noting that Senate Bill 491 would provide guidance and that House Bill 1817 would address access and funding issues, but that current law still allows EFA funds to be used to pay CTE costs. The meeting ended with a request for future agenda items and a decision to leave the next meeting date open until fall, pending further information from the LBA audit process.

Transcript Highlights:

• Do you feel that Missouri needs less early childhood educators, general educators, elementary educators
• educators, elementary educators, special educators, performing arts majors, such as liberal arts, fine
• The educator said the market has not met the needs of an educator.
• And to me, higher education, all education helps lead to that.
• willing to fund their educators.

Committee: House Higher Education and Workforce Development

Summary: The Committee on Higher Education and Workforce Development heard two bills. House Bill 3221, sponsored by Rep. Castile, would bar state funds from supporting higher education degree programs that the federal government designates as low-earning, with the Coordinating Board for Higher Education reviewing the federal list and reporting impacts. The sponsor framed it as taxpayer accountability and return on investment, while many committee members and witnesses argued it was premature, lacked data, and could harm essential but lower-paid fields such as education, social work, early childhood education, counseling, and the arts. Supporters said the bill would mirror federal policy and affect only a small number of programs; opponents warned it could discourage universities from offering needed programs and would not account for long-term career outcomes or transferable skills. No vote was taken, and the sponsor said the bill was still a work in progress. Testimony in support of HB 3221 came from a lobbyist for FGA Action and others who said federal law is already moving in this direction and cited a small number of affected programs. Opposition came from representatives of independent colleges, community colleges, and other witnesses who said the federal rules are still being developed, the earnings test is based on a limited snapshot, and some low-wage programs serve important workforce needs or lead to later advancement. Several members asked for more information on the federal list, the number and demographics of affected students, and possible unintended consequences for rural schools and workforce development. The committee then heard House Bill 3416, sponsored by Rep. Bosley, which would create the Strengthening HBCUs Fund and direct a portion of gaming and classroom trust revenues to Lincoln University and Harris-Stowe State University for capital improvements and related support. The sponsor said the bill is intended to address historic underfunding of HBCUs and align Missouri with similar efforts in other states and at the federal level. Lincoln University President John Mosley testified in support, describing recent growth, major campus projects, and the need for additional infrastructure funding without increasing debt. Committee members asked about the funding amounts, whether Lincoln receives any special state support, and how the money would be distributed. No opposition testimony was heard, and the committee adjourned after the HB 3416 hearing without taking a vote.

Transcript Highlights:

• The Committee on Education was called to order. The secretary called the roll.
• others when they go back to those areas—educating others that they can have even more educational opportunities
• Chair Angius, members of the Senate Committee on Education, good afternoon.
• to the State Board for Private Post-Secondary Education.
• to the State Board of Private Post-Secondary Education.

Committee: Senate Education

Keywords: 1182, all

Transcript Highlights:

• </c><00:04:43.880><c> Freedom</c> relatively new uh education Freedom relatively new uh education Freedom
• </c> my scholarship fellowship or education my scholarship fellowship or education grant<00:06:21.160
• education?
• on education statewide.
• </c> education trust fund so the education education trust fund so the education trust<04:30:58.040><

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.

Transcript Highlights:

• We want to restore local control and education innovation.
• I'm also co-chair of the education policy committee.
• </c> to innovate so they can actually educate to innovate so they can actually educate our<00:04:43.440
• We went into education because we love kids and we want to serve kids.
• </c> kids based on the education they choose. kids based on the education they choose.

Keywords: 1183, house