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.
HB 1807 requires school districts to include specific financial information in voting materials for school budget decisions. It mandates that warrant articles and ballots display the previous year's per-pupil cost (calculated using updated formulas), 10-year cost-per-pupil and teacher salary trends in graphs, and the estimated tax impact if all budget articles pass. This affects all New Hampshire school districts and voters participating in school budget votes. The bill repeals the old per-pupil cost calculation method and requires standardized, inflation-adjusted data presentation to improve transparency for voters.
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.
HB 1708 reduces the statewide education property tax (SWEPT) rate for homeowners and property owners while increasing the business profits tax rate from 7.5% to 8.5% (with 40-44.2% of this revenue directed to the education trust fund). It sets specific annual revenue targets for the SWEPT - $346 million for 2026-2027, $284 million for 2027-2028, and $273 million annually thereafter - to maintain current education funding levels. Affected parties include residential property owners (who see lower taxes) and businesses (which pay higher profits taxes), with municipalities impacted by the tax shift receiving capped compensation up to $90 million. The bill ensures no net reduction in education funding by offsetting the SWEPT cut through increased business tax revenue.
This bill provides financial assistance to school districts in financial distress, defined as those where annual expenditures exceed available funding. It authorizes the state education commissioner to offer loans to such districts (with approval from a joint legislative committee) and establishes a revolving loan fund to help districts manage cash flow before receiving state adequacy payments. Municipalities can also provide emergency aid from existing funds, with repayment terms and oversight requirements, and the bill increases the maximum contingency fund contribution from 5% to 10% of a district's net assessment. These provisions aim to stabilize school district finances without altering special education funding exemptions.
HB 1495 allows New Hampshire school districts to borrow against expected state reimbursements (like education funds) and count those borrowed funds as revenue when setting property tax rates. The bill requires that borrowed funds be used only for the same purpose as the anticipated reimbursement. School districts must notify the state revenue department in writing about the amount to be counted as revenue, and this borrowing is exempt from standard debt limit restrictions under RSA 33. The bill directly affects school districts receiving state education reimbursements by changing how they can manage and report anticipated funds.
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 1515 repeals the child care grant program that provided recruitment and retention grants to New Hampshire child care employers through the Department of Health and Human Services. The bill removes the $7.5 million annual appropriation (from federal TANF funds) that was intended to support these grants, though the program was already unworkable due to federal restrictions. This change directly affects child care providers who previously could have accessed these grants. The repeal has no fiscal impact as the program could not operate under federal guidelines, and no new funding or changes to services are enacted.
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.
