CACR 10 New Hampshire House · 2026 Regular Session

the adoption of tax laws.

This constitutional amendment (CACR 10) would require any bill establishing or increasing a state tax to pass with at least two-thirds of members present and voting in both legislative chambers. Currently, tax bills only need a majority vote to pass. If approved by voters in November 2026, this change would apply to all state tax legislation originating in the House of Representatives. The amendment would raise the voting threshold for tax bills from majority to supermajority, affecting how legislators vote on tax policy.
Bill status passed 3 of 5 stages cleared
Introduction
Nov 2025
Committee Review
Mar 2026
House Passage
Mar 2026
Senate Passage
Governor
Introduced Nov 7, 2025 Last action Mar 9, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced As Amended by the House · 4 edits
MODERATE
The bill was fundamentally rewritten from a procedural requirement (two-thirds supermajority vote for any new or increased state tax) into an outright constitutional ban on personal income taxes. The amended version completely prohibits the House from adopting any tax measured by individual income, while explicitly preserving the ability to tax businesses and corporations. This shifts the bill from making all tax increases harder to pass to permanently eliminating one entire category of taxation.
REQUIREMENT

The two-thirds supermajority vote requirement for passing any new or increased state tax was completely removed, along with the three-fifths floor on membership needed to meet that threshold.

SCOPE

A new constitutional prohibition was added banning the House of Representatives from adopting any tax on wages, earned income, personal income, or other income of individuals. The ban applies regardless of how the tax is named or designated, as long as it is measured in whole or in part by personal income.

The bill's overall scope narrowed from applying to all state taxes (any new tax or increase) to targeting only personal income taxes specifically. The title changed from 'Tax Bills Originate In House' to 'Taxes Based on Personal Income Prohibited.'

ELIGIBILITY

An explicit carve-out was added stating that the prohibition does not apply to taxation of businesses, corporations, or other non-individual entities, preserving the state's ability to levy business and corporate taxes.

Floor votes · House Mar 5, 2026

How they voted

9796
Passed · 29 other
Total votes 222
Mar 5, 2026
D Democratic107
2 Yea 96 Nay 9
89% Nay
I Independent2
1 Yea 1
50% Yea
R Republican113
94 Yea 19
83% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
10
Key actions
5
Committee
4
Mar 5, 2026
House · Passed
House Vote: pass (97-96-29)
house
Mar 5, 2026
Lower · Passed
Ought to Pass: MF RC 194-158 Lacking Necessary Three-Fifths Vote 03/05/2026 HJ 6 P. 81
lower
Feb 6, 2026
Lower · Passed
Minority Committee Report: Inexpedient to Legislate
lower
Feb 6, 2026
Lower · Passed
Majority Committee Report: Ought to Pass 02/02/2026 (Vote 11-8; RC) HC 10 P. 46
lower
Jan 27, 2026
Lower · Passed
Full Committee Work Session: 02/02/2026 01:00 pm GP 159
lower
Nov 7, 2025
Introduced
Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 40
lower
1 primary · 8 co-sponsors

Sponsors