In lieu of an abstract, here is a brief excerpt of the content:

• New Hampshire
• Sharda Jackson Smith (bio)

funding priorities for p-12 and higher education

New Hampshire pursued a robust amount of significant initiatives concerning tax liability, per-pupil expenditures, and the funding formula calculation. Recent legislative text ranged from Kindergarten funding¹ to school building aid². Centered on a cost-based equalization funding formula and primarily satisfied through tax assessment, a major drive considered "changes to the adequate education funding formula by increasing the statutory amount for base aid per pupil from $3,561.27 to $9,929.00…"³ Another bill addressed, "free tuition at colleges and universities for children of veterans who are totally and permanently disabled; programs to aid veterans, access to employment, housing, health care, and college degrees; educational assistance for members of the New Hampshire national guard; tuition waivers for children in state foster care or guardianship; and [the prohibition of] higher education (HE) institutions from discriminating on the basis of military, law enforcement, or veterans status."⁴ New Hampshire Governor Christopher T. Sununu chose to prioritize special education, charter schools, HE, and student debt in the budget proposal.⁵

changes to the funding formula for p-12 education

Consistent with the devotion of half a million dollars to study school funding,⁶ the state of New Hampshire decided to make amendments to the current dollar allocation formula for funding an adequate education. A bill articulated specifically which categories to be reduced or eliminated and new methodology that specified need through free and reduced lunch, including establishing additional free and reduced lunch differentiated aid; establishing a fiscal capacity disparity aid per pupil grant based on a municipality's equalized valuation per pupil; and eliminating stabilization grants.⁷ Fiscal changes to the education grant calculation was explicitly articulated in the bill in dollar amounts.⁸ To date, the bill has been adjourned for an indefinite amount of time. [End Page 319]

pressing state issues affecting p-12 and higher education funding

On the horizon, legislation has signaled that property tax liability relief is a focus for stakeholders. In addition to relief for totally and permanently disabled veterans, introduced bills considered commercial and residential property, property owners on private roads, renewable energy systems, accessory dwelling units, volunteer firefighters/ emergency medical personnel, and water/air pollution control facilities.⁹ If passed, these reductions in liability will impact local and state revenue streams. Although state funding of the university system remains stagnant, the state has prioritized the student loan debt crisis, stating that, "New Hampshire is taking the national lead and providing $32.5 million in student debt… without using taxpayer dollars."¹⁰ The fiscal impact of the COVID-19 pandemic is expected to further exacerbate decreased revenue streams for education. The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided almost $34 million to New Hampshire schools, per the Elementary and Secondary School Emergency Relief Fund.¹¹ These dollars were directed at school districts and public charter schools. Allocations per local education agency were publicly reported via the Bureau of Integrated Programs.

exclusive to p-12

The Governor allocated $7 million of the CARES Act funding to the Virtual Learning Academy Charter School (VLACS) initiative. The Commissioner stated that, "With these funds in place, more New Hampshire schools and families will be able to use VLACS to access remote instruction to their students. This is a great example of New Hampshire working together to serve students."¹² Additionally, connected to the United States Department of Education's federal Expanding Opportunity Through Quality Charter Schools Program, a senate bill was introduced for "the purpose of increasing, expanding, or replicating the number of charter schools in the state."¹³ A press release issued in July highlighted charter school funding after a replication grant was not approved on the basis that greater support should be established for existing public schools. Education Commissioner Frank Edelblut stated that he remains, "disappointed that partisanship has left New Hampshire charter schools and their students in limbo…"¹⁴ [End Page 320]

state per-pupil expenditures

$18,903.21¹⁵

allocation of state dollars

$1,438,843,419¹⁶

percent of the state budget for p-12 and higher education

21.9 percent (6,575,733...

中文翻译：

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新罕布什尔

代替摘要，这里是内容的简要摘录：

• 新罕布什尔
• Sharda Jackson史密斯（生物）

p -12和高等教育的资助重点

新罕布什尔州在税收负担，每名学生的支出以及筹资公式的计算方面采取了大量重要举措。最近的立法文本从幼儿园资助¹到学校建筑援助²不等。3主要驱动力以成本为基础的均等化资助公式为中心，主要通过税收评估来满足，它认为“改变了适当的教育资助公式，将每名学生的基本援助法定金额从3,561.27美元增加到9,929.00美元……” ³另一项法案涉及：“在高等学校为完全和永久残疾的退伍军人子女提供免费学费；帮助退伍军人，获得就业，住房，保健和大学学位的计划；向新罕布什尔州国民警卫队成员提供教育援助；免除接受州寄养或监护的儿童的学费； [禁止]高等教育机构基于军事，执法或退伍军人身份进行歧视。” ⁴新罕布什尔州州长克里斯托弗·T·苏努努（Christopher T. Sununu）选择在预算提案中优先考虑特殊教育，特许学校，高等教育和学生债务。⁵

更改p -12教育的供资公式

为了投入半百万美元来研究学校资金，⁶新罕布什尔州决定对当前的美元分配公式进行修正，以提供足够的教育经费。一项法案明确阐明了应减少或消除的类别，以及通过免费和减少午餐来具体说明需求的新方法，包括建立额外的免费和减少午餐的区别对待援助；根据市政当局对每名学生的均等估值，为每名学生提供财政能力差异补助；并取消稳定补助金。⁷账单中以美元金额明确说明了教育补助金计算的财政变化。⁸迄今为止，该法案已被无限期休会。[结束页319]

影响p -12和高等教育经费的紧迫国家问题

即将出现的立法表明，财产税责任减免是利益相关者关注的焦点。除了为完全和永久残疾的退伍军人提供救济外，还出台了被视为商业和住宅财产，私人道路上的财产所有人，可再生能源系统，附属住宅，自愿消防员/紧急医疗人员以及水/空气污染控制设施的法案。⁹如果这些减免获得通过，将影响地方和州的收入来源。尽管州政府对大学系统的资助仍然停滞不前，但该州已将学生贷款债务危机置于优先地位，并指出：“新罕布什尔州在全国领先，并提供3250万美元的学生债务……而未使用纳税人的钱。” ¹⁰预计COVID-19大流行的财政影响将进一步加剧教育收入来源的减少。根据小学和中学紧急救济基金，《冠状病毒援助，救济和经济安全法》向新罕布什尔州的学校提供​​了近3400万美元。¹¹这些钱直接用于学区和公立特许学校。每个地方教育机构的拨款都是通过综合计划局公开报告的。

p -12专用

州长将《 CARES法案》中的700万美元分配给了虚拟学习学院特许学校（VLACS）计划。专员说：“有了这些资金，新罕布什尔州的更多学校和家庭将能够使用VLACS向学生提供远程指导。这是新罕布什尔州共同为学生服务的一个很好的例子。” ¹²此外，与美国教育部的联邦通过“质量宪章学校计划扩大机会”相结合，提出了一项参议院法案，目的是“目的是增加，扩展或复制该州的特许学校数量。” ¹³7月发布的新闻稿强调，在应为现有公立学校提供更多支持的基础上，未批准复制赠款后，特许学校获得了资助。教育专员弗兰克·埃德尔布卢特（Frank Edelblut）表示，他仍然“对党派关系使新罕布什尔州特许学校及其学生陷入困境感到失望……” ¹⁴ [结束第320页]

州人均支出

$ 18,903.21 ¹⁵

国家拨款

$ 1,438,843,419 ¹⁶

p -12和高等教育的国家预算的百分比

21.9％（6,575,733 ...