New Hampshire Employers, donating time, equipment, and/or money to Career & Technical Education (CTE) centers qualifies you for unique, easy-to-file tax credit against business profit taxes. Click here for a list of NH CTE centers. 

Additionally, there is a new program, Work! As Learning, which provides a wage match reimbursement to employers offering paid internships to New Hampshire high school students of 50% of wages paid up to $15/hr with a maximum reimbursement of $3600- plus these programs can be combined together for even more savings!


  • Company pays student $15/hr and receives $7.50/hr back for 480 hours through Work! As Learning = $3600 reimbursement
  • If it’s a CTE student and the company is for-profit the company gets an additional 50% tax credit through the CTE Tax Credit on wages that have not been reimbursed= $7.50×480= $3600, $3600/2= $1800 tax credit
  • PLUS through the CTE Tax Credit employers can also be credited 50% of the income of the employee supervising the student during that 480 hours

Contact Nicole Levesque, at the NH Bureau of Career Development at (603) 271-3397.