Career and Technical Education Tax Credit

Repealed effective June 30, 2026

On July 1, 2019 RSA 188–E: 9-a came into effect allowing for businesses donating time, money, and goods to career & technical education (CTE) centers to receive tax credit against business profit taxes up to 50% for salaries of students and supervisors participating in work-based learning experiences and up to 100% for supplies and equipment donated for related use to an educational program offered by the regional CTE center. Additionally, up to 50% of the cost of apprenticeship and training programs offered by the regional CTE center, including the compensation of employees and direct supervision and training of students in a CTE center program. For additional information, please visit the NH Department of Education website. 

The credit taken on the NH BPT return shall not exceed 25 percent of the tax due before any credits under RSA 77-A:5 are taken into account.