HB 1051 establishes a commission to study whether New Hampshire should create a centralized statewide database for fingerprinting and background checks. The commission, composed of two House members, one Senate member, and state agency representatives (including from safety, education, and licensing), will examine current check practices, assess costs, review other states' systems, and determine the best agency to manage such a database. It must report its findings and recommendations to state leaders by November 1, 2026, without creating the database itself. The bill only sets up a study to inform future decisions, not to change current laws or practices.
HB 1091 requires New Hampshire towns and cities to offer nonmonetary penalties (such as community service) as an alternative to fines for violations of local rules prohibiting sleeping or camping outdoors. It directly affects individuals cited under municipal ordinances for outdoor sleeping or camping, replacing the current option of only financial penalties. The bill mandates that towns must include this nonmonetary penalty choice in their enforcement of such ordinances, while still allowing fines as an option. This change applies to all relevant local rules and takes effect January 1, 2027.
This bill requires outpatient substance use disorder treatment facilities in New Hampshire to obtain certification from the Department of Health and Human Services. It establishes a certification process for facilities providing outpatient services like intensive outpatient, partial hospitalization, and medically managed outpatient treatment, while exempting nonclinical recovery support services and certain other providers. Facilities will pay certification fees to a new "substance use treatment certification fund" that will cover the costs of the certification program. The bill also requires the Department to maintain a public online list of certified facilities and to create a dedicated behavioral health specialist position within the Ombudsman's office to investigate complaints about treatment facilities.
HB 1709 requires residential rental applicants in New Hampshire to disclose in writing if they are not U.S. citizens or lawfully present in the United States. Applicants can prove lawful presence using specific documents like a New Hampshire driver's license, tribal ID, or federal identification, and landlords cannot independently verify immigration status. Violating this disclosure requirement is classified as a class B felony. The bill directly affects renters applying for housing and landlords managing residential properties in New Hampshire.
HB 224 requires the state to rebate excess funds in the Renewable Energy Fund directly to all retail electric ratepayers (including households, businesses, and government entities) on a per-kilowatt-hour basis. The bill mandates that any money remaining in the fund after covering administrative costs and renewable energy incentive programs must be returned to ratepayers, rather than being retained or redirected. This applies to funds generated from Alternative Compliance Payments (ACPs) paid by utilities that fail to meet renewable energy requirements under the state’s portfolio standard. The rebates would be administered by the Public Utilities Commission, with the amount depending on annual fund balances and program expenditures.
HB 660 requires historic horse racing facilities in New Hampshire to pay 10% of their revenue (after breakage and paying winnings to patrons) directly to the municipalities where they operate. This affects all HHR facilities, with host communities like Manchester, Dover, and Seabrook receiving annual payments totaling approximately $14.3 million based on 2024 revenue data. The bill mandates this payment be deposited into the municipality's general fund starting July 1, 2025. This changes how HHR revenue is distributed, shifting funds from state Lottery revenue streams to local governments. The fiscal note confirms this would increase local revenue by $14.3 million annually while decreasing state Lottery revenue by $2.3 million per year.
HB 635 would require non-profit organizations that provide housing, legal assistance, or other support to undocumented immigrants (defined as people in the U.S. without legal status) to pay business taxes as if they were for-profit entities. It defines "settling" to include offering housing, cash, legal aid, or help applying for government benefits to undocumented immigrants. The bill also allows the state to pay whistleblowers up to 10% of the tax owed for reporting such non-profits to the Department of Revenue Administration. This primarily affects 501(c)(3) non-profits engaging in these activities, expanding the tax base to include them under the business enterprise tax.
HB 417 would reduce the communications services tax rate from 7% to 4% for the 2026 tax year and completely repeal the tax effective July 1, 2027. This bill directly affects businesses providing communications services in New Hampshire, including phone, internet, and cable services. The legislation removes the tax from state law by repealing RSA 82-A and amending other sections to eliminate references to the communications services tax. Based on 2024 revenue data of $30.6 million, the repeal is expected to reduce annual state revenue by approximately $30.6 million starting in fiscal year 2027. The Department of Revenue Administration will need to update tax forms and systems but anticipates no additional administrative costs.
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.
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.
