Budget & Taxes

died · New Hampshire · House Aug 20, 2026

HB 1063: reducing the amount of meals and rooms taxes operators can retain.

HB 1063 reduces the percentage of meals and rooms tax that businesses (like restaurants and hotels) can retain from 3% to 1.5% for returns filed electronically and received on time by the Department of Revenue Administration. This change directly affects operators who collect these taxes, shifting revenue from their retained portion to state funds. The bill amends RSA 78-A:7, III and takes effect July 1, 2026. Based on FY 2025 data, this would increase state revenue by approximately $6.4 million annually, primarily benefiting the General Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces business tax retention, shifting $6.4M to state revenue, directly increasing budget funds per FY 2025 data.95% confidence

Sub-Topics Revenue State Budget

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signed · New Hampshire · House Jun 1, 2026

HB 1494: increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.

HB 1494 increases the maximum allowable amounts for three optional local tax credits in New Hampshire: the veterans' credit ($750 → $1,000), combat service credit ($500 → $750), and surviving spouse credit ($2,000 → $2,500). These credits directly affect eligible veterans, active-duty service members in combat roles, and surviving spouses of service members killed in action. Municipalities must adopt the updated credit amounts (replacing the standard credits), and the surviving spouse credit now covers all property types (real and personal) in the resident's municipality. The changes take effect April 1, 2027, with no requirement for local re-adoption.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credits for veterans and surviving spouses, providing direct tax relief to eligible groups through higher credit amounts.95% confidence ✓ VeteransSupports VeteransIncreases tax credits for veterans, combat service members, and surviving spouses, expanding direct financial benefits from $750→$1000, $500→$750, and $2000→$2500.95% confidence

Sub-Topics Tax Credits Memorials & Recognition

signed · New Hampshire · House Jul 10, 2026

HB 1433: creating a child care tax credit for qualifying businesses.

HB 1433 creates a tax credit for New Hampshire businesses that create or expand child care programs. Businesses can claim a credit equal to 50% of qualifying expenses for building new facilities or expanding existing ones by at least 12 child care seats not available before January 1, 2027. The credit applies against business profits or enterprise taxes and can be carried forward for up to four years if not fully used in a given year. To qualify, businesses must create or expand licensed child care seats (either directly or through third parties) and submit an application to the Department of Revenue Administration.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 50% tax credit for businesses expanding child care, reducing taxable income and incentivizing private investment in public service infrastructure.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credit for childcare expansion, supporting workforce participation by reducing work-life conflict for employees and enabling business retention of workers.85% confidence

Sub-Topics Tax Credits

died · New Hampshire · House Feb 6, 2026

HB 1144: amending the excavation tax rate.

HB 1144 increases the excavation tax rate from $0.02 to $0.04 per cubic yard of earth excavated. This change directly affects property owners who excavate earth, as defined in state law, requiring them to pay double the current tax rate on excavation activities. The bill takes effect July 1, 2027, with no immediate fiscal impact for local governments until fiscal year 2030. Based on 2024 excavation volumes (12.1 million cubic yards statewide), this rate change would approximately double annual tax revenue - adding an estimated $242,000 statewide if applied to similar excavation volumes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases excavation tax rate from $0.02 to $0.04 per cubic yard, directly raising tax burden on property owners without indicating relief or public funding benefits.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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in committee · New Hampshire · House Jun 23, 2026

HB 1824: relative to school district financial distress.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides state loans and revolving fund to assist financially distressed school districts, directly funding essential public education services through fiscal management mechanisms.95% confidence ✓ EducationSupports EducationProvides financial assistance via loans and revolving fund to school districts in distress, ensuring funding stability for K-12 operations.95% confidence

Sub-Topics Debt & Bonds School Funding Special Education Testing & Assessment

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signed · New Hampshire · Senate Jul 17, 2026

SB 429: relative to the placement of trauma kits in public schools and making an appropriation therefor and relative to the parental bill of rights concerning the creation of student media recordings.

SB 429 requires all public schools in New Hampshire to install trauma kits containing specific emergency supplies (tourniquets, bleeding control bandages, gloves, scissors, and official training materials) by July 2026. The bill establishes a dedicated "trauma kit fund" in the state treasury, appropriating $25,000 for the 2026-2027 fiscal year to cover kit procurement and distribution. It applies specifically to public schools (excluding vacant or under-construction buildings) and mandates the Department of Administrative Services to determine kit placement priorities. The law does not require school staff to use the kits during emergencies and specifies exact contents based on national emergency response standards.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $25,000 for trauma kits in public schools, directly funding an essential safety program through state budget allocation.95% confidence ✓ HealthcareSupports HealthcareMandates trauma kits in schools for emergency medical response, funding equipment to improve access to urgent care services.92% confidence

Sub-Topics Appropriations Procurement

vetoed · New Hampshire · House Aug 20, 2026

HB 1102: increasing the research and development tax credit cap and relative to state park fees for state residents.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases R&D tax credit caps, providing tax relief to businesses and expanding tax incentives for innovation within state fiscal framework.95% confidence ✓ TechnologySupports TechnologyIncreases R&D tax credits to fund technology innovation, directly supporting tech industry growth through enhanced financial incentives for qualifying R&D activities.95% confidence

Sub-Topics Tax Credits

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failed · New Hampshire · House Feb 5, 2026

HB 1400: creating a property tax exemption and credit opt-out mechanism.

HB 1400 allows property owners to opt out of funding locally adopted property tax credits or exemptions by submitting form PA-29 annually by April 15th. It directly affects property owners who pay local property taxes but do not currently receive any local tax credits or exemptions. The key provision requires annual submission of the form to stop contributing to these programs, with the exception that those already receiving benefits cannot opt out. This creates a straightforward mechanism for property owners to decline funding local tax programs without needing to alter their existing tax status. The bill takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesHB 1400 provides tax relief by allowing property owners not receiving local credits to opt out of funding them, reducing their tax burden through annual form submission.90% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Local Government

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passed both · New Hampshire · Senate May 14, 2026

CACR 12: the adoption of tax laws.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires supermajority vote to enact new broad-based taxes, restricting legislative ability to pass such taxes.95% confidence

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failed · New Hampshire · Senate Apr 23, 2026

SB 543: relative to long-term care eligibility and making an appropriation therefor.

SB 543 establishes provisional eligibility for Medicaid nursing facility services in New Hampshire, directly affecting long-term care applicants and nursing facilities. The bill requires the Department of Health and Human Services to grant temporary coverage within 90 days of application submission if a facility agrees to comply with program terms, without waiting for full application completion. This provisional status lasts up to 18 months or until a final eligibility decision, with facilities receiving payments during this period and required to reimburse funds if final approval is denied. The bill appropriates $1 for the 2026-2027 biennium to fund this program and creates two new positions within the department to manage it (per RSA 167:8).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for Medicaid nursing facility provisional coverage, directly funding essential long-term care services.95% confidence ✓ HealthcareSupports HealthcareEstablishes provisional Medicaid nursing facility eligibility, reducing wait times for long-term care access and expanding patient coverage under public health program.95% confidence

Sub-Topics Appropriations Long-Term Care Medicaid

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