relative to income eligibility for the New Hampshire child care scholarship program and reallocating certain revenue to fund the program.
What changed between versions
All flat 2% revenue allocations (tobacco tax, liquor commission funds, liquor license fees, video lottery terminals) were replaced with a '50% of surplus' formula. Instead of guaranteeing a fixed percentage goes to the child care scholarship program, only excess revenue above planned levels is split, with half going to the program and half to the general fund.
A new section adds horse and dog racing/lottery revenues as a funding source. It directs 2% of all revenues received by the lottery commission under multiple RSA sections to the child care scholarship program. This is a flat percentage, unlike the other sources which use the surplus formula.
A new contingency section requires the bill to not take effect until the commissioner of revenue administration certifies that all revenue sources in sections 2-6 have each operated at a surplus for the past year. The earliest this certification can occur is July 1, 2027.
The effective date changed from a fixed date of July 1, 2026 to 'as described in section 7,' making it contingent on the surplus certification requirement rather than a set calendar date.
