HB 1596 raises New Hampshire's cigarette and little cigar tax from $1.78 to $2.80 per pack of 20, increasing revenue for state funds. It appropriates $18 million annually to New Hampshire's university system to restore higher education funding to 2024 levels. The bill also stops collecting premiums for two health programs: the Children's Health Insurance Program and the NH Granite Advantage health care program. These changes take effect July 1, 2026, with tobacco tax revenue funding the university appropriation and education trust fund.
HB 1810 imposes a $4 fee per ton (or equivalent) on bulk road salt, road salt mix, and brine sold in New Hampshire to fund certified winter road maintenance practices. The fee is collected annually by bulk sellers (e.g., suppliers to municipalities, businesses, or state agencies) and deposited into a dedicated road salt mitigation fund. Sellers must file annual returns with the Department of Revenue Administration, maintain sales records for three years, and provide receipts showing the fee paid. This policy directly affects road salt bulk sellers and ensures funds support certified winter road maintenance programs across the state.
HB 1661 expands New Hampshire's Housing Finance Authority's "Community Heroes" program to provide homeownership assistance to essential workers. It appropriates $750,000 for fiscal year 2027 and $1.5 million annually thereafter from the General Fund to fund the program, with no more than 10% allowed for administrative costs. The program specifically targets eligible workers in healthcare, childcare, elder care, law enforcement, firefighting, education, and active military service, allowing them to use funds for down payments, closing costs, or interest rate reductions. The bill requires the Housing Finance Authority to establish rules defining eligibility and takes effect July 1, 2028, for the annual appropriation.
HB 675 increases the statewide education property tax revenue cap to $773 million for 2025 and requires municipalities to remit excess tax collections to the state education trust fund. It limits school district spending growth on non-facilities expenses by tying annual appropriations to the 3-year average Consumer Price Index (CPI), with stricter rules after 2027. The bill also raises the base per-pupil adequacy cost from $4,100 to $7,356 and mandates annual reporting of district spending to the Department of Education. These changes directly affect school districts and municipalities managing education funding, effective July 1, 2025. (Note: The bill’s title mentioning "central office expenses" does not align with the actual provisions; this summary reflects the actual tax and spending mechanisms described in the bill text.)
HB 572 establishes the "Partners in Housing" program, a low-interest loan and grant program under the Housing Champions Fund to help municipalities, counties, and developers build workforce housing. The program prioritizes single-family starter homes, duplexes, small apartment buildings, and "missing middle housing" on municipally-owned land suitable for residential development, with $2 million of the $10 million total funding specifically allocated for this initiative. Municipalities can identify suitable public land for housing development, which would be added to a statewide list prioritized for program funding, and projects must include at least 20% affordable units for 20 years. The program also includes expedited review processes for qualifying projects to speed up development. The bill appropriates $10 million for the Housing Champions Fund, with $500,000 designated for program administration.
HB 624 creates a grant program to provide funding to existing local river management advisory committees in New Hampshire. These committees, established under state law, can apply for grants of up to $10,000 annually to support their work managing local river resources. The bill appropriates $40,000 for fiscal year 2026 and $40,000 for fiscal year 2027 from the General Fund, to be administered by the Department of Environmental Services. The program requires the department to develop application rules but does not include funding for administrative costs.
SB 204 requires New Hampshire school districts to provide free breakfast and lunch to all students from households earning at or below 200% of the federal poverty level during school hours. It reimburses schools at 50% of the difference between federal free meal rates and paid/reduced rates, with local districts covering the remaining 50%. The bill appropriates $500,000 to help districts implement online applications for meal eligibility and covers administrative costs for the Department of Education. This directly affects public school districts and low-income students, expanding meal access while establishing a new online application process for qualifying families.
HB 97 appropriates $15 million annually for fiscal years 2026 and 2027 from the General Fund to the Department of Environmental Services. This funding supports approved wastewater infrastructure projects under state law, directly benefiting local wastewater systems and communities requiring upgrades. The money is nonlapsing, meaning unused funds carry over to future years, and must be used for projects approved by June 30, 2026. The bill takes effect July 1, 2025, with no new state positions created.
HB 295 makes funds allocated for New Hampshire's school building aid program nonlapsing, meaning unused money won't expire or return to the state treasury at year-end. This directly affects school districts and chartered public schools that receive these funds for building projects. The key provision changes the funding status under RSA 198:15-a, ensuring aid can carry over to future years if not spent in the current fiscal period. The bill takes effect July 1, 2025, providing more stable long-term funding for school construction needs.
HB 197 requires the state to pay 7.5% of retirement contributions for group I teachers and group II members (including local police and firefighters) employed by cities, towns, and other local governments. This shifts the payment responsibility from local employers to the state, beginning in fiscal year 2026. The bill directly affects local governments that fund these retirement contributions, reducing their costs by approximately $28 million annually starting in 2026. The state will cover this 7.5% share using General Fund resources, while local governments will see a corresponding decrease in their retirement-related expenses.
