This bill establishes Chapter 194-G in the New Hampshire Revised Statutes, creating an Enrichment Scholarship Program designed to provide financial assistance to gifted students. The program will offer scholarships of up to $1,000 annually to eligible students, defined as residents attending public elementary or secondary schools who demonstrate exceptional abilities. The funds can be utilized for various educational expenses, including transportation, online learning programs, tutoring, tuition, educational materials, and therapies. The bill outlines the responsibilities of parents and the Department of Education in administering the program, including record-keeping and compliance with program rules. Additionally, it introduces provisions for an application process, a review panel for eligibility assessment, and mandates that scholarship funds cannot be refunded or shared with parents or students.

Furthermore, the bill appropriates $1,190,000 for the fiscal year ending June 30, 2026, which includes funding for a new position within the Department of Education to oversee the program, as well as $1,000,000 for scholarship payments in the following fiscal year. It allows the Department to implement an electronic payment system for service providers, conduct audits, and prohibits payments to providers that misrepresent information or fail to deliver services. The bill also ensures that the department does not discriminate against scholarship service providers based on religious affiliation and includes provisions for referring misuse of funds to the attorney general and allowing parents to appeal eligibility decisions. The act is set to take effect on July 1, 2025, aiming to enhance educational opportunities for gifted students while ensuring accountability in the program's administration.