HB 1791 directs New Hampshire's Department of Education to create a competitive grant program for public colleges and universities. The program provides funding to institutions that develop comprehensive support services for students with developmental disabilities, ensuring equal access to academic courses, campus life, and employment opportunities. To qualify, institutions must offer peer mentoring, remove unnecessary admission barriers (like requiring high school diplomas or specific college entrance exams), and provide monthly progress coaching. The bill appropriates state funds to support this initiative, aiming to expand inclusive higher education options for this population.
SB 635 establishes a tax credit program for New Hampshire employers that use health reimbursement arrangements (HRAs) instead of traditional group health insurance. Employers with more than one employee (classified as "qualified taxpayers") can claim a credit of up to $400 per covered employee in the first year (reducing to $200 in the second year), with annual limits of $20,000 per employer in year one and $10,000 in year two. The credit is applied against state tax liability, with a total annual cap of $10 million across all claims, and unused credits may be carried forward for up to three years. This policy directly affects employers transitioning to HRAs and aims to offset costs for covering employee health expenses through tax incentives.
HB 1808 creates a new position for an "academic research and improvement performance data analyst" within the New Hampshire Department of Education. This state employee, at the administrator III level, will collect and analyze education data to measure student progress, evaluate programs, guide curriculum decisions, and support school improvement efforts. The bill appropriates $160,000 for fiscal year 2027 to fund this position, with subsequent years' costs estimated at $103,000-$108,000. The role directly affects the Department of Education’s internal operations and indirectly supports schools and educators through data-driven insights.
HB 1646 creates a tax credit allowing businesses to reduce their state business profits tax by the value of off-site infrastructure they fund or build that directly benefits the public, after obtaining municipal approval. The credit is limited to a business's annual tax liability, with unused portions carryable forward for up to 20 years. Businesses must document these improvements, and the Department of Revenue Administration will develop rules for verification and calculation. The credit takes effect April 1, 2027.
HB 1764 sets annual workforce housing targets for New Hampshire municipalities (cities, towns, and unincorporated areas) based on factors like available land, infrastructure access, and proximity to jobs. Municipalities failing to meet 50% of their cumulative target by 2028 must review zoning barriers and develop improvement plans, and may face a special property tax on high-value properties ($1.5M+). The tax revenue funds a revolving loan program offering below-market-rate financing to developers for workforce housing projects and related infrastructure upgrades. This bill directly affects local governments and housing developers by creating accountability measures and new funding streams for affordable housing.
HB 1648 creates a property tax exemption for owner-occupied primary residences in New Hampshire, directly affecting homeowners who live in their homes year-round. It allows eligible properties to deduct up to $300,000 from their taxable assessed value (capped at the property’s actual value), reducing annual property taxes. To qualify, applicants must own and occupy the home as their primary residence for over six months, file an annual application by April 15 with their local assessor, and be New Hampshire residents. The exemption excludes rental properties, commercial uses, corporate-owned homes, and non-residents.
HB 1528 changes how New Hampshire towns can remove local tax caps. Towns that adopted tax caps before July 1, 2025 can now repeal them with a simple majority vote (50%+1), while towns adopting caps after that date would still need a 3/5 majority. The bill amends state law to create this distinction, making it easier for older tax cap policies to be removed. This directly affects towns that have implemented local tax limits under RSA 32:5-b, altering the voting requirement for their repeal. The change takes effect July 1, 2026, for the new provision.
HB 1319 allows towns, village districts, and school districts to establish or disband local committees that annually review government spending to identify cost-saving opportunities. To adopt such a committee, a local government must hold a vote at its annual meeting using specific ballot language asking for approval, with a majority vote required. If created, the committee (called FACTS) would consist of 3-7 members serving staggered 3-year terms, tasked with evaluating spending efficiency to provide better value for taxpayers. This applies to towns using town meetings or official ballot systems, school districts, and village districts with certain budget processes.
HB 1121 defines the specific resources required to calculate the cost of an adequate education in New Hampshire. It mandates that the state include certain personnel and materials - such as teachers, counselors, nurses, instructional supplies, technology, facility maintenance, and transportation - in its funding calculations. This bill directly affects how the state determines the necessary resources for public schools to meet educational standards. The definition applies to all public school funding decisions under RSA 193-E:2-a, requiring the state to formally account for these elements when assessing educational costs. The bill takes effect 60 days after passage.
HB 1557 modifies how New Hampshire allocates state aid for special education costs. It lowers the threshold requiring state aid from 3.5 times the state average per-pupil expenditure to 1.5 times, making it easier for school districts to qualify for assistance. The bill removes the requirement to proportionally reduce funding if state funds are insufficient, ensuring districts receive at least 80% of their entitled aid. This change affects school districts serving students with special needs, redistributing existing funding without new state expenditures.
