HB 1760 repeals a requirement that the New Hampshire Department of Health and Human Services seek a waiver to impose pharmacy copayments and premiums on Medicaid beneficiaries, including those in the New Hampshire Advantage Health Care Program and the Children's Health Insurance Program. It removes specific law sections (2025, 141:65; RSA 126-AA:2-a; and RSA 126-A:3, IX) that would have mandated these cost-sharing measures. The bill appropriates funds to the Department of Health and Human Services to cover the resulting revenue shortfall for the 2026-2027 biennium. This change directly eliminates new costs for Medicaid participants while maintaining program funding stability.
SB 645 expands New Hampshire's child care scholarship program to include families with gross monthly income at or below 95% of the state median income for their family size, increasing access for low-income households. The bill funds this expansion by redirecting 2% of tobacco tax revenue, liquor sales revenue, and video lottery revenue to the program, avoiding new state appropriations. This change, effective July 1, 2026, will require approximately $10.5 million annually starting in fiscal year 2027. The policy directly affects families seeking child care assistance, expanding eligibility without new taxes or general fund spending.
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 1176 removes New Hampshire's requirement for vehicles to display a front license plate, affecting all registered vehicles in the state. The bill amends RSA 261:75, II to eliminate the language requiring plates to be displayed "on the rear of the vehicle" (previously mandating both front and rear plates). This change directly impacts approximately 194,000 vehicles registered annually with new plate types, reducing state revenue by about $776,000 and expenditures by $679,000 yearly based on current plate production costs. The law takes effect 60 days after passage.
HB 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.
HB 1380, the "Replacement Value Property Assessment Act," changes how property taxes are calculated in New Hampshire by requiring assessments to be based on replacement or cost-based value (not current market value) for both buildings and land. It affects all property owners and municipalities, implementing a phased transition: 2026 assessments use a 50/50 blend of old and new methods, shifting to 25% market value/75% cost-based value in 2027, and fully adopting cost-based assessments starting in 2028. The bill includes revenue neutrality rules (municipalities cannot raise total tax revenue solely from this change) and establishes appeal processes for property owners. It takes effect July 1, 2026, with annual reporting on assessment impacts required starting in 2028.
HB 1596 raises New Hampshire's cigarette and little cigar tax from $1.78 to $2.80 per pack of 20, increasing revenue for state funds. It appropriates $18 million annually to New Hampshire's university system to restore higher education funding to 2024 levels. The bill also stops collecting premiums for two health programs: the Children's Health Insurance Program and the NH Granite Advantage health care program. These changes take effect July 1, 2026, with tobacco tax revenue funding the university appropriation and education trust fund.
HB 1063 reduces the percentage of meals and rooms tax that businesses (like restaurants and hotels) can retain from 3% to 1.5% for returns filed electronically and received on time by the Department of Revenue Administration. This change directly affects operators who collect these taxes, shifting revenue from their retained portion to state funds. The bill amends RSA 78-A:7, III and takes effect July 1, 2026. Based on FY 2025 data, this would increase state revenue by approximately $6.4 million annually, primarily benefiting the General Fund.
HB 1144 increases the excavation tax rate from $0.02 to $0.04 per cubic yard of earth excavated. This change directly affects property owners who excavate earth, as defined in state law, requiring them to pay double the current tax rate on excavation activities. The bill takes effect July 1, 2027, with no immediate fiscal impact for local governments until fiscal year 2030. Based on 2024 excavation volumes (12.1 million cubic yards statewide), this rate change would approximately double annual tax revenue - adding an estimated $242,000 statewide if applied to similar excavation volumes.
HB 1764 sets annual workforce housing targets for New Hampshire municipalities (cities, towns, and unincorporated areas) based on factors like available land, infrastructure access, and proximity to jobs. Municipalities failing to meet 50% of their cumulative target by 2028 must review zoning barriers and develop improvement plans, and may face a special property tax on high-value properties ($1.5M+). The tax revenue funds a revolving loan program offering below-market-rate financing to developers for workforce housing projects and related infrastructure upgrades. This bill directly affects local governments and housing developers by creating accountability measures and new funding streams for affordable housing.
