HB 1834 sets a fixed enrollment cap of 10,000 students for New Hampshire's Education Freedom Account (EFA) program for the 2025-2026 and 2026-2027 school years, instead of allowing the cap to increase to 12,500 under current law. This directly affects families applying for EFA funds to cover private school costs and participating private schools. The bill freezes the cap until 2028, requiring any future increase only if enrollment exceeds 90% of the prior year's cap. The fiscal note estimates this change would save approximately $6.3 million in state spending for fiscal year 2027 by limiting enrollment to 11,250 students instead of 12,500. The bill does not alter eligibility rules or funding per student.
HB 1102 increases two key limits on New Hampshire's research and development (R&D) tax credit program. It raises the annual cap on total credits claimed by all businesses from $7 million to $10 million per fiscal year, and increases the maximum credit an individual business can claim from $50,000 to $100,000. This bill directly affects businesses conducting qualifying R&D activities in New Hampshire, allowing them to claim larger credits against their state business taxes. The changes take effect July 1, 2026, and do not require new state funding.
HB 1588 establishes a process for cities and towns to create special assessment districts to fund infrastructure improvements (like roads, water, and sewer systems) directly tied to new housing developments. Municipalities can finance these projects through property assessments on benefiting parcels - collected over up to 20 years - without using general tax revenue. The bill also expands an existing state grant program to fund municipal infrastructure upgrades for new housing, with a $1 appropriation for fiscal year 2027. This directly affects municipalities planning new housing projects and property owners within designated districts who may face assessments based on their specific benefit from improvements.
HB 155 reduces New Hampshire's business enterprise tax (BET) rate from 0.55% to 0.50% for tax years ending on or after December 31, 2026. This directly affects businesses that pay the BET, calculated on their taxable enterprise value. The rate change takes effect July 1, 2025, applying permanently to all future tax periods meeting the end-date requirement. The bill does not alter other tax provisions but will decrease state revenue from this tax, with estimated impacts of $4.3 million in fiscal year 2026.
HB 1469 requires massage therapy businesses employing more than one therapist to obtain a state license and undergo regular inspections by the Office of Professional Licensure and Certification (OPLC). The bill establishes new health and safety standards for these businesses, including requirements for direct supervision by licensed therapists and procedures for license renewal and disciplinary actions. It also adds compensation for members of the massage therapists' advisory board and creates a new investigative paralegal position within the OPLC, with funding provided for this role. This legislation directly affects massage therapy businesses, the OPLC, and the advisory board by expanding regulatory oversight and operational requirements.
SB 586 requires New Hampshire school districts and charter public schools to publish a detailed annual financial audit report by September 1 each year. The report must include receipts, expenditures, assets, liabilities, payroll details, and capital projects. Schools failing to submit the report by the deadline will have state funding withheld until compliance is achieved. This bill takes effect July 1, 2026, and amends existing law to standardize the submission deadline for all school entities.
SB 625 allows immediate family members (parents, spouses, or children) of homicide victims to request an evidentiary hearing when the Department of Justice (DOJ) does not file criminal charges or seek a retrial after a hung jury in a homicide case. Families must first request a written explanation from the DOJ for not filing charges, and if they believe probable cause exists, they can petition a superior court to review the DOJ’s decision. The court will assess whether the evidence supports charging a suspect, potentially requiring the DOJ to provide investigative reports for private review and holding a hearing to evaluate witness credibility. If the court finds probable cause, it will recommend prosecution to the DOJ but only inform the family that probable cause exists - not the detailed recommendation.
HB 1542 sets all renewable energy fund compliance payments (the fees electric providers pay if they can't meet renewable energy requirements) to $0, effective January 1, 2027. This eliminates the primary revenue source for New Hampshire's Renewable Energy Fund (REF), which currently funds programs like low-income solar initiatives, non-residential renewable grants, and community solar projects. The fiscal note states this change would reduce annual REF revenue by approximately $6.7 million starting in 2028, causing all REF-funded programs and nine state positions supporting renewable energy compliance to cease without new legislative funding. The bill directly affects electric service providers (by removing compliance penalties), state programs, and low-income communities relying on REF-funded solar projects.
This constitutional amendment (CACR 12) would require a two-thirds vote in both the New Hampshire Senate and House of Representatives to pass new broad-based taxes, such as income, sales, or capital gains taxes. It directly affects the legislative process for enacting new taxes that broadly impact many residents or businesses, not existing tax laws. The key mechanism is changing the constitutional requirement for such taxes from a simple majority to a supermajority vote. If approved by voters in 2026, this would apply to all new broad-based tax legislation moving forward.
HB 1196 repeals New Hampshire's Housing Champion Designation and Grant Program, which provided financial incentives and recognition to municipalities for adopting housing-friendly policies. The bill ends the state's authority to issue new grants or designations under this program, affecting participating municipalities and the Department of Business and Economic Affairs that administered it. Existing contracts (worth approximately $2.6 million) will be honored until June 2027, but no new funding or recognition will be provided after the bill's effective date. The repeal also eliminates the Housing Champion Program Fund and the associated advisory committee.
