relative to qualifying scholarship granting organizations and federal workforce Pell grants.

Document title and page headers changed from 'AS AMENDED BY THE SENATE' to 'VERSION ADOPTED BY BOTH BODIES,' reflecting that both chambers agreed on the final text without additional changes.

Section 2 was restructured: The House version required the Department of Revenue Administration to 'participate' in the federal tax credit and 'automatically renew its participation each subsequent taxable year.' The Senate version replaced this with a new paragraph (XXXIV) in RSA 21-J:3 requiring the commissioner to 'make the annual election required under 26 U.S.C. section 25F.' This removes the automatic renewal language and instead requires an active annual election, meaning the state must take affirmative action each year rather than participation continuing automatically.

The provision was moved from a standalone section to a new paragraph inserted into existing statute RSA 21-J:3 (General Provisions; Duties of Commissioner), changing its legal placement within the Revised Statutes.

The entire prohibition on state aid to 'low-earning outcome programs' (old sections 7 and 8) was deleted. Previously, no institution of higher education or student could receive state aid for any academic program determined to be a low-earning outcome program under federal law.

A new section 7 was added that prohibits any division or department of state government from adopting or promulgate any rule to implement sections 1-6 of the act, effectively blocking state agencies from creating regulations around these programs.

The definition of 'eligible workforce training programs' was simplified from a three-part test (meeting federal requirements, earning above 150% of federal poverty level, or being in growing/shortage sectors) to simply meeting the requirements in 20 U.S.C. section 1088(b)(3)(A) and related federal rules.

The definitions for 'eligible school' and 'allowable uses of scholarship funds' were removed entirely.

The State Workforce Innovation Board's role was reduced from creating formal rules (pursuant to RSA 541-A) establishing a transparent application and appeal process modeled after federal law, to simply adopting an internal procedure to determine if a program meets eligibility requirements.

The data reporting requirement for workforce training program providers (completion rates, job placement rates, earnings data) was removed entirely.

Multiple references to formal rulemaking under RSA 541-A were replaced with 'internal procedures' or 'internal procedure,' reducing the transparency and public participation requirements for how these programs are administered.

A new effective date of July 1, 2026 was added as section 8.