Technology

HB 1102 increases two key limits on New Hampshire's research and development (R&D) tax credit program. It raises the annual cap on total credits claimed by all businesses from $7 million to $10 million per fiscal year, and increases the maximum credit an individual business can claim from $50,000 to $100,000. This bill directly affects businesses conducting qualifying R&D activities in New Hampshire, allowing them to claim larger credits against their state business taxes. The changes take effect July 1, 2026, and do not require new state funding.

HB 1460 prohibits companies and services that collect children's data from selling their location or other sensitive information. It directly affects businesses operating apps, websites, or platforms that gather data from minors, banning the sale regardless of parental consent. The bill amends New Hampshire's data privacy law (RSA 507-H) by adding a new requirement that covered entities cannot sell children's data, building on existing federal COPPA rules. The law takes effect January 1, 2027, without new state funding or positions.