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.
SB 627 proposes toll increases at specific New Hampshire turnpike plazas to fund projects in the 2027-2036 transportation plan, including $1.00 hikes at Hooksett Main, Hampton Main, and Bedford plazas, and $0.75 increases at Hampton Side Exit, Dover Spaulding, and Rochester plazas. It also establishes a new E-Z Pass discount allowing frequent users to pay for no more than 40 toll transactions per month. The bill authorizes the transfer of a portion of I-93 in Concord to the turnpike bureau for corridor improvements and expansion of the central New Hampshire turnpike. These changes directly affect drivers using NH turnpikes, particularly E-Z Pass users and commuters on I-93 routes.
SB 643 requires cities and towns to hold a public hearing with at least 30 days' notice and a 60-minute public comment period before voting to override a local tax or spending cap. It mandates a roll call vote for the override, recording each council member's vote, and requires publishing the results (including each member's name and vote) on the next property tax bill. This bill does not change existing requirements for supermajority votes or voter approval to override caps but adds transparency measures to inform taxpayers about how officials vote on tax increases. The law directly affects municipalities seeking to raise taxes or spending above locally adopted limits.
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 186 legalizes and regulates cannabis for adults 21 and older in New Hampshire, establishing a comprehensive framework for cultivation, manufacturing, and retail sales. The bill creates a Cannabis Commission to license and regulate businesses, sets strict limits on personal possession (2 ounces of flower or equivalent), and prohibits smoking in public places with escalating fines for violations. Revenue from cannabis taxes will fund the general fund (55%), substance misuse prevention programs (15%), municipalities based on sales (25%), and public safety agencies (5%). The bill also includes provisions to vacate past cannabis possession convictions for adults 21+ and creates a dual-use system allowing therapeutic cannabis centers to operate retail stores under specific conditions.
SB 419 expands the "housing champion" designation to include local governments that adopt zoning rules allowing child care centers near jobs (like on commercially zoned land without special permits, meeting health department standards). It allocates $5 million to the housing champion program fund and $10 million to the affordable housing fund for the 2026-2027 biennium, both non-lapsing. These funds will support affordable housing projects and local efforts to improve housing access. The bill directly affects towns and cities that change zoning to integrate childcare with commercial development.
This bill eliminates existing premiums for New Hampshire's Medicaid programs (Granite Advantage for adults and CHIP for children) and limits any cost-sharing fees under expanded Medicaid to $5 per service. It repeals current premium requirements that generated approximately $16 million annually in state revenue, requiring a $16 million appropriation in FY2027 to offset this loss. The changes take effect July 1, 2026, with the $5 cost-sharing cap applying starting October 1, 2028. The bill directly affects current Medicaid recipients by removing premium payments and modifies state budgeting for the Medicaid program.
SB 604 appropriates $14 million to New Hampshire's University System for fiscal year 2027 to restore funding reduced in 2025, and $3.5 million to the Community College System to maintain a freeze on credit-hour tuition rates. The bill directly affects public universities and community colleges in the state, providing concrete funding for operations and tuition stability. It authorizes the governor to draw these funds from the General Fund, effective July 1, 2026, with no additional revenue impact.
SB 601 changes how New Hampshire funds pension costs for public employees in school districts and municipal employers. Beginning July 1, 2026, the state will pay 7.5% of pension contributions for group I teachers (school districts) and group II members (municipal employees), shifting the remaining 92.5% to local employers. The state’s share will be transferred from the education trust fund to the retirement system quarterly, treated as part of general revenue. This affects school districts and municipalities that employ teachers or municipal staff covered under the state retirement system. The bill modifies existing contribution rules without new funding or positions.
SB 651 would legalize cannabis use for adults 21 and older in New Hampshire, requiring businesses to obtain licenses and follow regulations similar to alcohol, including age verification for purchases, product testing, and labeling. It establishes a new cannabis tax fund, with revenue from sales allocated to support substance abuse prevention, treatment, and education programs through a dedicated fund managed by the Department of Health and Human Services. These programs would cover evidence-based initiatives, mental health services for dual-diagnosis cases, and public education campaigns about cannabis risks for both youth and adults. The bill mandates annual reporting on fund usage and ensures tax revenue directly supports state efforts to address substance misuse.
