By GARRY RAYNO, InDepthNH.org
CONCORD — The Children’s Scholarship Fund New Hampshire, which administers the state’s Education Freedom Account program and its Business Education Tax Credit Scholarship Program, is adding staff in anticipation of the new federal voucher program set to begin Jan. 1.
CSF officials say expanding its team will strengthen its capacity for statewide outreach, partnership development, and donor involvement prior to the program’s launch.
Congress enacted the Federal Education Freedom Tax Credit in 2025, as part of the “One Big Beautiful Bill” containing the Trump Administration’s priorities.
Under the program an individual or business may donate up to $1,700 to a Scholarship Granting Organization and receive a dollar-for-dollar federal tax credit for their contribution. The Children’s Scholarship Fund New Hampshire has been approved as a Scholarship Granting Organization.
The contributions will fund scholarships or vouchers for eligible students to pay for educational expenses such as tuition, tutoring, transportation, books, educational technology, special education services and enrichment programs.
Gov. Kelly Ayotte announced in January New Hampshire would participate in the federal tax credit program saying it is a way for the state to continue investing in educational opportunities for its students.
“We want every child across our state to be in the learning environment that best fits their needs, and this tax credit opportunity will help give families that choice and provide tax relief to individuals and businesses,” Ayotte said at the time. “We will continue working to provide a best-in-class education for our kids and ensure students, teachers, and their parents have the resources they need to thrive.”
The new federal program will be the third voucher or scholarship program the CSF NH will administer for the state’s eligible families.
CSF officials say the next step is ensuring families, donors, schools, and community organizations understand how the federal program operates and how they can participate.
That effort for the CSF NH will be led by Alison Mueller and Stephanie Lynn.
Mueller has most recently served as Director of Marketing, Enrollment, and Development for the Roman Catholic Diocese of Manchester.
She has a bachelor’s degree from Saint Anselm College, a Master of Business Administration from Champlain College, and a Certificate in Marketing Strategy from the Johnson Graduate School of Management at Cornell University.
As Director of Education Freedom Tax Credit Development, Alison will focus on building relationships with donors, nonprofit organizations, schools, and community partners while helping lead statewide implementation of the new federal program.
“Over the last decade, I’ve had a front-row seat to the impact Children’s Scholarship Fund has had on families throughout the state,” Alison said. “I am thrilled to be joining an organization that opens doors, breaks down barriers, and transforms lives.”
Lynn, earned her Doctor of Education in Higher Education Leadership from Clark Atlanta University. She is the founder of Altogether Beautiful Movement to empower women through leadership development and community outreach.
As Education Freedom Tax Credit Officer, Lynn will help lead donor engagement and outreach.
“The Federal Education Tax Credit has the potential to expand educational opportunities for families across our state while inviting more people to play a meaningful role in making that possible,” she said. “Philanthropy isn’t reserved for a select few.”
Over the coming months, Mueller and Lynn will meet with schools, nonprofit partners, and community leaders to introduce the new federal program and prepare for its launch Jan. 1.
The CSF NH first came to New Hampshire in 2016 to administer the Business Education Tax Credit Scholarship Program, which since that time has processed 6,941 scholarships totaling more than $17.2 million for New Hampshire students from lower-income families.
For the 2025 fiscal year the program received donations of $2.3 million and the fund granted scholarships to 777 students.
Donations are capped at $1million a year and donors receive tax credits for 85 percent of the donations.
The federal initiative allows New Hampshire residents and businesses to donate to a Scholarship Granting Organization instead of paying the money to the government in taxes.
Kate Baker Demers, the Executive Director of Children’s Scholarship Fund New Hampshire, previously said the federal program will provide additional financial support for the state’s educational choice network.
She said the governor’s decision to join the federal program reflects a steady and pragmatic approach to education policy that recognizes students learn in different ways and often rely on different supports at different points in their academic journey.
She said her organization has received requests for EFA grants from students in public schools seeking tutoring, but cannot award them grants under the law because they are in public or charter schools.
“This program reflects how education works in real life,” said Baker Demers. “New Hampshire families do not fit neatly into one educational category. Some students need tutoring while remaining in public schools. Others need tuition assistance or specialized services in different learning environments. The federal education tax credit builds on the strong foundation New Hampshire has already established and helps ensure more students can access the support they need.”
The organization was given the original contract to administer the EFA program and has held it since the program began five years ago.
Last year lawmakers removed an earnings cap from the program and the enrollment nearly doubled to 10,510 students in the recently completed school year costing the state about $52 million up from $30.4 million the year before.
For the first five years of the program, the state has expended about $130 million for the EFA program, with the vast majority of the money going for tuition to religious and private schools and for homeschooling.
All but 7 percent of the additional students this past school year were in non-public schools, such as religious and private schools and homeschool programs or were just entering school age when they joined the program.
While the state joins the federal scholarship or voucher program, state lawmakers have yet to respond to two recent education funding lawsuits that determined the state has failed to meet its constitutional obligation to provide its public school students with an adequate education and to pay for it.
In the ConVal suit, Judge David Ruoff, ordered the state to begin paying the full cost of an adequate education, which would increase state support by $500 million a year, but the state Supreme Court said the legislature could not be forced to do that, although it upheld Ruoff’s finding that the state has failed to pay for an adequate education which forces local property taxpayers to pick up the difference.
Local property taxes have varying rates, while the state constitution requires state taxes to have uniform rates, which is why having local property taxes pay for an adequate education is unconstitutional.
Ruoff’s opinion on the Rand lawsuit was similar and also found the state has not paid its required share of special education costs as well. The Rand case is on appeal to the state Supreme Court.
Garry Rayno may be reached at garry.rayno@yahoo.com.