HB 155 reduces New Hampshire's business enterprise tax (BET) rate from 0.55% to 0.50% for tax years ending on or after December 31, 2026. This directly affects businesses that pay the BET, calculated on their taxable enterprise value. The rate change takes effect July 1, 2025, applying permanently to all future tax periods meeting the end-date requirement. The bill does not alter other tax provisions but will decrease state revenue from this tax, with estimated impacts of $4.3 million in fiscal year 2026.
HB 1323 defines "parental alienation" as a pattern of behavior damaging a child's relationship with a parent - such as disparaging remarks, manipulation, or unjustified interference with parenting time - while excluding protective actions taken in good faith for safety concerns. The bill requires New Hampshire courts to consider parental alienation as a factor in custody, visitation, and parental rights decisions, including joint decision-making and modifications to parenting plans. It establishes a "family access motion" for parents to seek enforcement of parenting plans when alienation occurs and allows courts to order remedies like adjusted schedules. The law also mandates courts to evaluate parental alienation in grandparent visitation cases and requires attorney fee awards in contempt cases involving failure to comply with court orders related to parental alienation.
SB 666 requires 60 days' advance notice for major health care ownership changes (like hospital sales or private equity acquisitions), with detailed disclosure of ownership, debt, and financial plans. The state department reviews these transactions to prevent harm to competition, costs, or care access, and can block deals that threaten consumers. It also prohibits private equity owners from interfering with doctors' clinical decisions. Additionally, a new committee will study how health insurance practices affect costs and care for the public.
SB 665 requires pharmacies to charge consumers the lowest available price for prescription drugs at the point of sale, directly affecting patients purchasing medications and pharmacies. The bill defines "lowest available price" as the minimum of the pharmacy’s cash price, the consumer’s insurance cost-sharing amount, or any available discount price at the time of transaction. Pharmacists must determine and disclose this price before completing the sale, and insurers cannot penalize pharmacies for doing so. Violations could result in disciplinary action by the pharmacy board or civil penalties up to $1,000 per violation, with the law taking effect January 1, 2027.
SB 654 creates two new tax credits for businesses in New Hampshire. First, it offers a 20% credit on costs for on-site or nearby childcare services, up to $100,000 per year, for businesses housing childcare in their main building, shared facility, or adjacent buildings in the same park. Second, it provides a 20% credit on health insurance costs up to $10,000 per year per employee for workers with dependents whose work hours fall entirely between 9 a.m. and 3 p.m. on weekdays. Businesses must maintain childcare facilities for three years to keep the credit, with repayment required if they close the facility early, and credits can roll over for up to four years. The bill takes effect July 1, 2027.
SB 663 creates a working group within New Hampshire's Department of Health and Human Services to study Medicaid reimbursement rates for nursing homes. The group, including state officials and healthcare associations, will examine issues like access to care, staffing needs, infrastructure costs, and fair rate adjustments during ownership changes. It also allocates $5 million for a one-time payment to licensed nursing facilities serving Medicaid patients that saw their daily reimbursement rates drop below 95% of 2025 rates as of January 1, 2026. The working group must submit recommendations by December 2026, with the department having sole discretion over distributing the funds.
HB 1089 extends the Department of Environmental Services' authorization to evaluate and mitigate contamination risks for new community water systems. It specifically applies to smaller groundwater sources (under 57,600 gallons daily) that could affect existing private wells. The bill requires the department to adopt rules ensuring new water systems don’t cause unmitigated harm to nearby private water supplies. This continuation of existing authority directly affects new community water providers and protects adjacent private well users. The bill does not create new rules but maintains current protections for water safety.
HB 1172 expands New Hampshire's definition of "sexual assault counselor" to explicitly include National Guard sexual assault prevention and response personnel, such as coordinators and victim advocates. This change grants these military and civilian staff the same confidentiality protections already provided to other sexual assault counselors under state law, based on military rules of evidence. The bill, requested by the Department of Military Affairs and Veteran Services, amends RSA 173-C:1 to include these personnel in the existing legal framework for confidential communications. It takes effect on July 1, 2026, directly affecting National Guard staff who support sexual assault victims.
HB 1269 updates New Hampshire's acupuncture licensing rules to make practice more accessible. It revises educational requirements to allow an associate's degree or 60 college credits instead of a bachelor's degree for licensure, and permits out-of-state practitioners with comparable qualifications to practice. The bill adds a certified acupuncture detoxification specialist to the licensing board and requires annual supervision via phone or electronic means (not in-person) for these specialists during their first two years of certification. These changes take effect 60 days after enactment.
HB 1727 requires New Hampshire's Department of Education and Department of Health and Human Services to establish a formal agreement (memorandum of understanding) to share student addresses for the federal Summer EBT program. This program provides food benefits to eligible children during summer months when schools are closed, directly supporting low-income families. The agreement mandates that student addresses be kept confidential, used exclusively for distributing benefits, and deleted after the summer period unless federal law requires retention. The bill has no fiscal impact, as the departments already operate under a similar data-sharing arrangement.
