HB 1750 provides a $4.4 million supplemental appropriation from the General Fund to New Hampshire’s Department of Health and Human Services for the Supplemental Nutrition Assistance Program (SNAP). This funding addresses a budget shortfall caused by federal legislation reducing the federal cost-share for SNAP administrative costs from 50% to 25%, which the state did not have time to budget for before the change. The appropriation specifically covers increased state administrative expenses for SNAP operations during the 2026-2027 fiscal year, ensuring continued program functionality without altering SNAP eligibility or benefits. It does not create new positions or change program rules, as noted in the fiscal impact statement.
HB 1090 applies New Hampshire's 8.5% meals and rooms tax to motorboat rentals. It expands the definition of "motor vehicle" to include registered watercraft (like motorboats) used on public waterways and requires rental companies to collect this tax on all boat rental receipts. The bill also changes tax rounding rules to the nearest nickel for all taxable transactions. This affects boat rental businesses statewide, with estimated annual revenue increases of about $189,000 for the Education Trust Fund.
SB 603 requires New Hampshire's Department of Health and Human Services to internally transfer existing state funds to cover any shortfall in SNAP (Supplemental Nutrition Assistance Program) funding caused by reduced federal support. It applies specifically to the 2026-2027 budget period and mandates that transfers exceeding $100,000 require approval from the Fiscal Committee, governor, and council. The bill does not provide new funding or create new costs; it simply directs the department to reallocate current resources to maintain SNAP operations. This addresses an expected $4.6 million state cost increase starting October 2026 due to federal funding changes. The bill takes effect July 1, 2026, with no net fiscal impact as it only shifts existing funds.
SB 636 creates tax credits for small businesses facing increased costs due to federal tariffs. Qualifying businesses - manufacturers with fewer than 50 employees or non-manufacturers with average annual revenue under $500,000 - can claim a credit equal to 25% of documented tariff-related costs (e.g., via invoices or supplier certifications), up to $7,500 per business annually. The total state spending on these credits is capped at $8 million per fiscal year, with applications processed in order of receipt and prorated if the cap is exceeded. Unused credits may be carried forward for up to three years, but credits are non-refundable and applied first against business profits tax.
HB 1751 establishes a 5% public safety surcharge on paid parking at New Hampshire state park facilities. The surcharge, collected through existing parking systems, funds a dedicated account that distributes quarterly revenues to the host municipalities based on each park's collected surcharge. These funds must be used solely for public safety services directly related to park visitation, such as police, fire, and emergency medical services. The bill creates a new revenue stream for local public safety without imposing new fees on visitors or creating new criminal penalties.
HB 1691 (New Hampshire) limits eligibility for property tax assessments based on current agricultural or conservation use. It restricts qualifying land to 40 acres per lot in semi-rural zones, 10 acres in developed zones with conservation land requirements, and prohibits clear-cutting or invasive species. Municipalities must cap current use approvals at 75% of rural zones and 5% of high-density zones, while requiring sustainable practices like invasive species management and limiting chemical use. Violations trigger retroactive tax payments using "best and highest use" rates from the last compliance date. This affects landowners currently enrolled in New Hampshire's current use tax program.
HB 1818 allows school construction grant funds to be used for consolidating school buildings and facilities, creating a new "School Facility Consolidation Incentive Fund." The fund provides grants to public school districts that close underutilized schools (e.g., those with less than 70% facility usage or declining enrollment), covering costs like planning, closure, tuition agreements, and transition expenses. Districts receiving funds must keep closed facilities shut for at least 20 years, with repayment required for violations. Priority is given to districts with high operating costs per student or significant enrollment declines, aiming to improve efficiency and educational access through consolidation.
HB 1599 removes the current 10-year limit on businesses carrying forward net operating losses (NOLs) after a loss year, allowing these losses to be used indefinitely to offset future profits. This directly affects businesses that incurred losses in prior tax years, particularly those with large NOLs that would have expired under current law. The key change amends state tax code to align with federal rules, eliminating the requirement to use NOLs within a decade. While the fiscal note indicates this could reduce state revenue (as businesses may offset future profits with older losses), the exact impact depends on when businesses generate sufficient profits to utilize these carryforwards.
HB 1672 requires all New Hampshire schools to publish an annual line-item expense report detailing how school funds are spent, excluding staff names and salaries. This applies directly to public school districts as part of their budget process, effective 60 days after enactment. The bill mandates that districts publicly post these detailed expense reports, typically on their websites, though it does not specify required detail levels or publication methods. Most districts are expected to comply with existing reporting systems at no additional cost, though some may need minor adjustments depending on their current practices.
This bill changes how New Hampshire municipalities tax farm structures and the land beneath them. It requires qualifying farm structures (like barns, greenhouses, and processing sheds) to be assessed at no more than their replacement cost minus depreciation, and the land under them at no more than 10% of market value. Municipalities must adopt these rules by April 1, 2027, and property owners must notify assessors within 60 days of any changes that could disqualify their property from the reduced tax rate. Unpaid taxes accrue interest and may result in property liens, with penalties applying if structures cease to qualify for the tax.
