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 1002 repeals the property tax exemption for solar energy systems, meaning homeowners and businesses with solar installations will no longer be excluded from taxable property assessments. The bill removes specific tax code provisions (RSA 72:62 and related sections) that previously allowed solar systems to be valued separately for tax purposes. Starting April 1, 2027, solar energy systems will be included in standard property tax valuations, requiring owners to pay taxes on these systems as part of their property assessment. This change directly affects property owners who currently benefit from the exemption, shifting their tax obligation to align with standard property valuation practices.
HB 1798 requires New Hampshire's Department of Health and Human Services to apply for a federal waiver by November 1, 2026, to add diaper coverage under Medicaid for infants' first year of life. The bill directly affects Medicaid-eligible infants (approximately 4,000 annually) and their families, providing coverage for 100 diapers per month during the child's first 12 months. It appropriates $100,000 for the 2026-2027 fiscal year to fund the program, with federal matching funds expected to cover most costs. Implementation depends on federal CMS approval, with a target start date of May 1, 2027, if approved.
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 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.
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.
