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.
This bill establishes consumer protections for digital kiosks that allow people to buy, sell, or transfer digital assets (like cryptocurrency) using cash. It requires kiosks to hold first-time transactions for 48 hours (with a cancellation option), limit daily spending to $5,000 for new users and $15,000 for existing users, and display clear warnings about scams (e.g., "no government agency will ever demand payment by crypto"). Operators must verify identities, block transactions to known scam addresses, disclose all fees and reference prices, and provide detailed receipts. These rules directly affect kiosk operators and consumers, particularly older adults targeted by scammers.
HB 1460 prohibits companies and services that collect children's data from selling their location or other sensitive information. It directly affects businesses operating apps, websites, or platforms that gather data from minors, banning the sale regardless of parental consent. The bill amends New Hampshire's data privacy law (RSA 507-H) by adding a new requirement that covered entities cannot sell children's data, building on existing federal COPPA rules. The law takes effect January 1, 2027, without new state funding or positions.
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 651 increases the base cost of an adequate education per student from $4,100 to $7,356.01 and raises differential aid amounts for specific student groups: free or reduced-price meal eligible students by $1,733.28 (to $4,126.20), English language learners by $602.88 (to $1,435.20), and students with special education needs by $1,582.56 (to $3,767.40). The bill also expands the definition of an adequate education to include additional resource elements like teacher benefits, technology, and facility maintenance. This change, effective July 1, 2025, will require higher state funding for school districts, charter schools, and education freedom accounts, with an estimated $576 million increase for school districts in fiscal year 2026.
