Sen. Daryl Abbas

Maddy summaryHB 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.

Maddy summaryHB 1323 defines "parental alienation" as a pattern of behavior damaging a child's relationship with a parent - such as disparaging remarks, manipulation, or unjustified interference with parenting time - while excluding protective actions taken in good faith for safety concerns. The bill requires New Hampshire courts to consider parental alienation as a factor in custody, visitation, and parental rights decisions, including joint decision-making and modifications to parenting plans. It establishes a "family access motion" for parents to seek enforcement of parenting plans when alienation occurs and allows courts to order remedies like adjusted schedules. The law also mandates courts to evaluate parental alienation in grandparent visitation cases and requires attorney fee awards in contempt cases involving failure to comply with court orders related to parental alienation.

Maddy summarySB 568 clarifies that the Department of Safety's commissioner may appoint specific staff members - including assistant commissioners, division directors, or bureau chiefs - to verify background checks for employee candidates. The bill explicitly defines eligible designees and requires the department to maintain strict confidentiality of all background check records. It also permits electronic submission of fingerprint information, following procedures established by the division of state police. The law takes effect 60 days after enactment.

Maddy summarySB 472 removes the maximum age limit (currently 65 years) for the deputy adjutant general position within New Hampshire's Department of Military Affairs and Veterans Services. This change directly affects the deputy adjutant general, who oversees state military operations and must have prior National Guard or military service. The bill amends RSA 110-B:8-b by deleting the phrase "or until the officer has reached the age of 65 years" from the tenure provisions. The change allows the appointee to serve beyond age 65, subject to reappointment and other existing requirements like minimum rank and service history. The bill takes effect 60 days after enactment.

Maddy summarySB 503 amends New Hampshire's building code to allow New Hampshire-grown spruce-pine-fir-south (SPFS) lumber - currently graded as a separate, slightly weaker classification - to be used interchangeably with Canadian-sourced spruce-pine-fir (SPF) lumber in construction. This directly affects local sawmills, loggers, and builders who previously faced higher costs and logistical hurdles when using New Hampshire wood, as it was often exported, regraded as SPF in Canada, and reimported. The key provision requires building codes to accept SPFS lumber (harvested and milled in New Hampshire) wherever SPF is specified, using published SPFS design values for structural calculations. This removes an artificial barrier based on political borders, recognizing that New Hampshire's climate and wood quality are comparable to Canadian SPF. The bill does not change grading standards but ensures local wood meets code requirements without requiring re-importation.

Maddy summaryThis bill allows students in New Hampshire public schools and camps to use over-the-counter sunscreen without a doctor's note or prescription. School and camp staff may assist with application upon parental permission, and the law requires schools to implement age-appropriate skin cancer prevention education covering UV risks and protective measures like sunscreen and sun-protective clothing (e.g., hats). It also protects staff from liability when following these guidelines, addressing current barriers where some schools prohibited sunscreen due to "medication bans."

Maddy summaryThis constitutional amendment (CACR 12) would require a two-thirds vote in both the New Hampshire Senate and House of Representatives to pass new broad-based taxes, such as income, sales, or capital gains taxes. It directly affects the legislative process for enacting new taxes that broadly impact many residents or businesses, not existing tax laws. The key mechanism is changing the constitutional requirement for such taxes from a simple majority to a supermajority vote. If approved by voters in 2026, this would apply to all new broad-based tax legislation moving forward.

Maddy summarySB 433, the "Seizure Safe Schools Act," requires New Hampshire public, charter, and private schools to train at least two staff members per school (by the 2026-27 school year) to recognize seizures and administer FDA-approved seizure rescue medication. It mandates parental consent for medication use, including written authorization, healthcare provider documentation, and individualized "seizure action plans" for students with seizure disorders. Schools must store medication securely and provide 75 minutes of training every two years for relevant staff on seizure recognition and first aid. The law applies only to schools with students requiring FDA-approved seizure medication, ensuring protocols align with medical guidelines while protecting trained staff from liability.

Maddy summarySB 513 requires school districts and chartered public schools to hire an owner's project manager (OPM) before submitting applications for school building aid grants, rather than after. This applies specifically to construction, renovation, or reconstruction projects costing $1.25 million or more, unless the commissioner grants a waiver. The bill mandates that the OPM must carry specific insurance coverage and sets requirements for the state board to establish qualification rules. This change shifts the timing of OPM engagement from after application submission to the application phase itself.

Maddy summarySB 435 removes the requirement that property owners must prove an unusual hardship to obtain a zoning variance from a local zoning board. This directly affects homeowners, developers, and businesses seeking to modify land use under current zoning rules, as well as the zoning boards reviewing these requests. The bill repeals two specific sections of state law (RSA 674:33, I(a)(2)(E) and I(b)) that previously mandated hardship assessments for variances. The change simplifies the process by allowing boards to grant variances without evaluating hardship, effective 60 days after passage.