This bill, SB 488, allows New Hampshire's governor to declare a state of emergency if the legislature fails to pass a budget or continuing resolution funding state government by July 1 of the first year of a biennium. During such an emergency, the governor must fully fund essential state services at the previous year's level, including the legislative and judicial branches, public safety, corrections, transportation maintenance, health care services, veterans' programs, and critical infrastructure operations. The emergency lasts 60 days initially but can be renewed up to three times for a total of 240 days. This ensures continuity of core government functions during budget delays without requiring legislative action.
SB 600 requires New Hampshire's governor to submit quarterly budget reports starting October 1, 2026, detailing the status of the state's general and education trust funds. These reports must compare actual versus planned revenue and spending, including current spending figures and future projections. The reports are submitted to the state's fiscal committee in the General Court. This bill affects the governor's office and the fiscal committee by establishing a regular reporting schedule for key state funds. It does not change existing funding levels or create new spending.
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 1750 provides a $4.4 million supplemental appropriation from the General Fund to New Hampshire’s Department of Health and Human Services for the Supplemental Nutrition Assistance Program (SNAP). This funding addresses a budget shortfall caused by federal legislation reducing the federal cost-share for SNAP administrative costs from 50% to 25%, which the state did not have time to budget for before the change. The appropriation specifically covers increased state administrative expenses for SNAP operations during the 2026-2027 fiscal year, ensuring continued program functionality without altering SNAP eligibility or benefits. It does not create new positions or change program rules, as noted in the fiscal impact statement.
HB 1818 allows school construction grant funds to be used for consolidating school buildings and facilities, creating a new "School Facility Consolidation Incentive Fund." The fund provides grants to public school districts that close underutilized schools (e.g., those with less than 70% facility usage or declining enrollment), covering costs like planning, closure, tuition agreements, and transition expenses. Districts receiving funds must keep closed facilities shut for at least 20 years, with repayment required for violations. Priority is given to districts with high operating costs per student or significant enrollment declines, aiming to improve efficiency and educational access through consolidation.
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 1672 requires all New Hampshire schools to publish an annual line-item expense report detailing how school funds are spent, excluding staff names and salaries. This applies directly to public school districts as part of their budget process, effective 60 days after enactment. The bill mandates that districts publicly post these detailed expense reports, typically on their websites, though it does not specify required detail levels or publication methods. Most districts are expected to comply with existing reporting systems at no additional cost, though some may need minor adjustments depending on their current practices.
HB 1800 increases the statewide education property tax rate to $5 per $1,000 of property valuation starting in 2027, affecting all property taxpayers. It creates tax credits for primary homeowners (20%), residents without school-age children (10%), and seniors over 65 (10%), while revising how school funding is calculated to require $10,000 per student and $4,000 per qualifying student annually (with 2% yearly increases). The bill also changes how education tax revenue is distributed to municipalities and repeals statutes related to "extraordinary need grants." These changes aim to fund school districts through revised tax collection and distribution mechanisms, effective July 1, 2027.
HB 1515 repeals the child care grant program that provided recruitment and retention grants to New Hampshire child care employers through the Department of Health and Human Services. The bill removes the $7.5 million annual appropriation (from federal TANF funds) that was intended to support these grants, though the program was already unworkable due to federal restrictions. This change directly affects child care providers who previously could have accessed these grants. The repeal has no fiscal impact as the program could not operate under federal guidelines, and no new funding or changes to services are enacted.
SB 483 provides $15 million in state General Fund money to the Department of Health and Human Services if federal TANF funds cannot be used for child care employer grants. This backup funding would directly support New Hampshire child care employers through recruitment and benefit grants, helping them attract and retain staff. The bill triggers this state appropriation only if the federal government fails to approve or denies the use of TANF funds for this purpose by July 1, 2026. The $15 million is nonlapsing, meaning it remains available for use in fiscal year 2027 without needing annual reapproval.
