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 1293 would require certain charitable or non-profit organizations to pay property taxes on the value of their properties exceeding $1 million within any municipality. This applies to properties owned, used, and occupied directly for the organization's charitable purposes, but only on the portion above the $1 million threshold. Municipalities can choose to raise the exemption amount through a town meeting or city vote, and voluntary tax payment agreements (under RSA 72:23-n) would override this rule during their term. The law takes effect April 1, 2027.
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 194 amends New Hampshire law to clarify and strengthen criminal penalties for interfering with court-ordered custody arrangements. It makes it a class B felony to knowingly obstruct parenting time (e.g., by enticing a child to leave contact or retaining the child against a court order) or to take a child out of state without court permission during an active custody case. First or second violations of the out-of-state provision carry fines of $250-$500, while third or subsequent offenses become class B felonies. The bill includes an affirmative defense if someone was entitled to parenting time or acting to protect a child from immediate danger (with prior court petition documentation). This directly affects parents, guardians, or others involved in custody disputes who violate court orders.
HB 360 prohibits public schools in New Hampshire from performing diagnostic tests, surgical procedures, or prescribing pharmaceutical drugs. It directly affects school nurses and school physicians by removing their authority to conduct these medical activities within school settings. The bill amends RSA 200:27 to explicitly state that school health services may not include these medical functions. This policy change takes effect 60 days after enactment, limiting school-based medical interventions to non-invasive care.
HB 1499 would expand eviction grounds under New Hampshire's landlord and tenant law by adding three specific conditions: (1) a tenant or occupant being unlawfully present in the U.S., (2) a recent conviction (within 3 years) for certain violent crimes or drug offenses, or (3) being a registered sexual offender under state law. This bill directly affects tenants who meet these criteria, allowing landlords to seek eviction based on these new grounds. The key provision modifies the existing statute to include these three categories as valid reasons for termination of tenancy. The bill takes effect 60 days after passage and does not require new state funding.
This New Hampshire bill allows veterinary technicians to administer rabies vaccines to dogs, cats, and ferrets under the indirect supervision of a licensed veterinarian. It requires pet owners to sign a statement confirming their animal hasn't bitten anyone in the past 10 days before vaccination. Technicians must complete a three-part certificate for each vaccination, including vaccine details and animal information, with copies sent to the owner, supervising veterinarian, and local clerk. The bill directly affects veterinary technicians, pet owners, and veterinary practices in New Hampshire.
HB 1356 extends the statute of limitations for minors to sue providers for violating laws prohibiting gender-altering medical procedures. It changes the deadline from 2 years to 10 years after a minor turns 18 to file a private lawsuit. This directly affects minors who received such medical treatments before age 18 and wish to pursue legal action. The bill modifies RSA 332-N:3, II, which governs when claims for violations of the gender-procedure ban must be filed. The fiscal note indicates no state or local cost impact.
HB 1215, titled "Grace’s Law," ensures individuals with developmental disabilities receiving state services can use their preferred communication method, including AAC devices, sign language, letterboards, or speech-generating tools. It requires staff in group homes, schools, and state institutions to accommodate these methods through reasonable efforts. The law applies to all state service providers supporting individuals with developmental disabilities. It takes effect 60 days after passage.
HB 1574 allows New Hampshire school districts to extend free and reduced-price lunch benefits to special education students who are 21 years old but continue their education through age 22, as required by their individualized education plan (IEP). The bill authorizes school boards to maintain eligibility for these students until their IEP is completed or they turn 22, whichever comes first. The state will reimburse school districts for these meals through the general fund at the same rate as federal USDA meal programs. This change directly affects students with IEPs who remain in school beyond age 21, removing a barrier to nutritional support during their extended education. The policy takes effect for the 2026-2027 school year.
HB 1540 establishes statewide rules for accessory dwelling units (ADUs), allowing one ADU per single-family home as a matter of right in most zoning districts without extra lot size or design requirements beyond those for the main home. In protected shoreland areas, municipalities may permit ADUs as a matter of right or through conditional permits, and they can choose to allow detached units if they meet specific environmental and zoning standards. The bill prohibits multiple ADUs per home, ADUs in townhouses (attached multi-family properties), ADUs on rented land, and separate sales of ADUs from the main house without municipal approval. It provides municipalities with clear guidance for zoning, permitting, and environmental protections related to ADUs while standardizing requirements across the state.
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.
