HB 1480 increases New Hampshire's meals and rooms tax rate from 8.5% to 9% for businesses selling meals and lodging (like restaurants and hotels). This change directly affects those businesses, requiring them to collect the higher tax from customers and remit it to the state. The bill amends tax code sections to reflect the new rate, impacting revenue collected on taxable meals and room rentals. The fiscal note estimates this will generate approximately $20-28 million annually in additional state revenue for the General Fund and Education Trust Fund starting in 2027.
HB 1626 requires the New Hampshire Department of Business and Economic Affairs to measure and report the return on investment (ROI) for tourism promotional programs exceeding $10,000. The bill mandates that the department calculate ROI for these programs and explain the methodology used. This data must be included in the department’s annual report to the governor, legislature, and state officials, detailing program effectiveness. The bill does not provide new funding, with the department estimating annual costs of $350,000-$500,000 for the required research and analysis.
HB 1580 imposes a 0.75% annual surcharge on the assessed value of residential properties not used as the owner’s primary residence (defined as living there 183+ days yearly and listing it for voter/driver’s license/tax purposes). It directly affects owners of second homes, vacation properties, or vacant residential properties (including single-family homes, condos, and mobile homes). Key exemptions include primary residences, long-term rentals (6+ months), properties under $500,000, and those qualifying for existing tax exemptions. Revenue collected must be used by municipalities to reduce property taxes or fund local services like schools and infrastructure. The bill takes effect April 1, 2027.
HB 1524 requires all New Hampshire public high schools to offer a logic and critical thinking course as part of their curriculum, beginning in the 2026-2027 school year. The bill mandates a minimum of 54 instructional hours for this course and defines critical thinking as understanding evidence, identifying logical fallacies, and evaluating information sources like social media. The state board of education must develop policy guidelines for teaching the course, and schools must integrate existing critical thinking instruction into this new requirement. This directly affects all high school students and educators across the state, with no new state funding provided for implementation.
HB 1642 establishes a new legal process for courts to issue temporary orders restricting access to firearms for individuals deemed to pose an immediate risk of harm to themselves or others. Eligible petitioners - including family or household members, intimate partners, or law enforcement officers - must file a court petition with a sworn affidavit detailing specific safety concerns, such as recent threats or dangerous behavior involving firearms. The court may issue an initial temporary order without the person at risk being present, followed by a prompt hearing where they can respond. The order requires the individual to surrender firearms and ammunition and remains in effect until the court decides otherwise, prioritizing public safety while ensuring due process.
HB 1819 requires the New Hampshire State Board of Education to annually review all education freedom account (EFA) service providers for compliance with state and federal anti-discrimination laws. It mandates these providers to develop policies mirroring those required of school districts under RSA 193:39. The bill directly affects EFA service providers managing education savings accounts, requiring them to maintain anti-discrimination policies and undergo yearly compliance checks. This adds a formal annual review process to ensure providers meet legal standards, with no new state costs as administrative tasks will be handled by existing scholarship organizations under current contracts.
HB 1636 requires New Hampshire's Department of Revenue Administration to study and report on at least five distinct revenue options that could generate $500 million annually for state funding. The report, due by October 1, 2026, must detail each option's tax base, estimated revenue, administrative needs, and impacts on households by income group and businesses by size/industry. It does not implement new taxes but mandates a public analysis of potential revenue sources to address the state's "minimum conservative threshold" funding needs. The study will rely on aggregated data, avoid disclosing confidential taxpayer information, and may require external consultants at an estimated cost of $175,000-$600,000.
HB 1501 limits judicial immunity in New Hampshire, allowing criminal prosecution or civil lawsuits against judges and other judicial staff for misconduct. It specifically removes immunity when actions exceed judicial duties, involve criminal conduct, intentional harm, or malicious abuse of authority. The bill affects judges, clerks, and administrative staff within the judicial branch who commit such acts. It does not change immunity for routine judicial decisions but creates new pathways for accountability in clear cases of overreach. The law takes effect upon passage and may require additional legal resources for the Judicial Branch.
HB 1122 requires all New Hampshire high school students aged 16 and older to take courses covering hunting, wildlife management, and responsible firearms usage as part of their curriculum. The bill mandates school districts to implement these courses in collaboration with the fish and game commission, with an exemption for students whose parents or guardians provide written religious or conscientious objections - allowing alternative instruction in forestry management or community service instead. This policy aims to integrate New Hampshire's hunting heritage and conservation practices into education standards, aligning with state constitutional references to hunting as a cultural tradition. The requirement applies to all public high schools and is structured as a new component of the state's educational framework.
HB 1509 would remove judicial immunity for judges who make bail decisions under specific circumstances. It allows civil lawsuits against judges if they release a defendant for certain offenses (like violations of RSA 631:2-b, felonies, or crimes committed while on prior bail), the released defendant then commits a new crime or intentional tort, and another person suffers physical or financial injury as a result. Injured parties or their estates could sue, and courts would not apply judicial immunity in these cases. The bill takes effect January 1, 2027, and does not change bail standards but creates a new legal pathway for accountability.
HB 1314 allows New Hampshire residents under 18 to obtain a freshwater fishing license without paying a fee. Minors must present proof of age to the Fish and Game Department when applying. The license will be marked as designated by the department and will not require a fee, replacing the previous requirement for a fee that was collected from 16- and 17-year-olds. The bill takes effect 60 days after passage.
HB 1459 standardizes post-retirement part-time work limits for certain New Hampshire retirees under the state retirement system. It allows retirees who were working part-time at 1,664 hours per year as of January 1, 2019, to retain this higher limit when changing part-time jobs with participating employers, provided they maintain continuous part-time employment (no break longer than 28 days) and avoid positions requiring mandatory retirement system membership. The bill clarifies that this hour limit applies to successive part-time roles regardless of job title, duties, or employer changes. It directly affects retirees who met the 2019 employment conditions and work for participating employers like state agencies or local governments. The policy change has no fiscal impact, as noted in the bill's fiscal note.
