Rep. Bill Ohm

Maddy summaryHB 1653 requires freestanding hospital emergency facilities (FHEFs) to allow patients receiving emergency care to choose their transfer destination hospital, rather than being limited to the parent hospital that owns or operates the FHEF. The bill mandates that FHEFs provide this choice when a transfer is medically necessary and the selected hospital can treat the patient's condition, while prohibiting practices like conditioning treatment on transfers to affiliated hospitals or steering patients toward the parent facility. It also requires FHEFs to document the patient's transfer preference and forbids exclusive contracts with emergency medical services that restrict transfer options. These provisions aim to protect patient autonomy, prevent anti-competitive behavior, and ensure continuity of care during emergency transfers.

Maddy summaryHB 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.

Maddy summaryHB 1597 raises the maximum deductible amount for business property purchases from $500,000 to $2.5 million for property placed in service on or after January 1, 2027. This directly affects businesses making significant capital investments in equipment or property, aligning New Hampshire’s tax code with federal deduction limits. The key provision modifies the expense deduction cap under the Business Profits Tax statute, allowing larger upfront deductions for qualifying assets. The bill takes effect 60 days after passage, with potential revenue impacts noted as indeterminable starting in fiscal year 2027.

Maddy summarySB 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.

Maddy summaryHB 1474 changes how New Hampshire distributes revenue from its meals and rooms tax to local governments. It creates a new "meals and rooms municipal revenue fund" and establishes a formula that prioritizes towns, cities, and unincorporated areas with an average property value per adjusted resident of $500,000 or less. The formula adjusts population by excluding residents in exempt housing (like colleges, prisons, and nursing homes), then calculates distributions based on how far each community’s property value per person falls below $500,000. This replaces the previous distribution method without changing the total tax revenue amount. The new system takes effect July 1, 2026.

Maddy summaryHB 1531 requires applicants for new or renewed licenses to operate gaming facilities (including "games of chance" facilities and game operator employer licenses) to negotiate and sign agreements with the local municipality where the facility will operate. These "host community agreements" must address specific impacts like infrastructure, emergency response, security, public inquiries, and local hiring, negotiated in good faith. Before finalizing, the municipality must provide public notice and allow a 14-day comment period, with the agreement submitted to the licensing commission as a prerequisite for approval. Existing license holders are exempt until their licenses expire and they renew.