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2011/2012 Legislative Session Quick Guides
 
In order to provide better information and data to the New Hampshire Legislature for deliberation on pending legislation, as well as to the public in general, the New Hampshire Department of Revenue Administration has created Fiscal Note Quick Guides. These "Quick Guides" are created from the Department's Fiscal Note Worksheets which are submitted to the Legislative Budget Assistant in the drafting of the fiscal notes for certain House and Senate bills. The Department hopes the Quick Guides will be a useful source of information for Legislators and the public.
 

Last Updated 01/09/2012

To access a copy of any bill referenced below, please go to www.gencourt.state.nh.us, and enter the bill number within "Find a Bill" in the State Legislation Dash Board.

All documents have been saved in Adobe Acrobat ReaderAdobe Acrobat Reader Symbolformat.

Quick Guides - 2012 House Bills Quick Guides - 2012 Senate Bills
HB 1201, relative to the assessment of property taxes on Pinkerton Academy SB 203-FN-A, relative to limited liability companies
HB 1207-FN. defining the owner of timber rights for purposes of timber tax assessment SB 293-FN, relative to notice requirements and payment of interest to the department of revenue administration for overpayments and underpayments of tax
HB 1221, relative to the credit for BET against the BPT SB 295-FN-A, increasing the research and development tax credit against the business profits tax
HB 1302-FN, relative to underpayment of estimated taxes and equalization of valuations administered by the department of revenue administration SB 299-FN-A, relative to the exclusion of certain interest under the business enterprise tax
HB 1418-FN-A, increasing the threshold amounts for taxation under BET SB 304, relative to the waiver of state fees associated with historic preservation
HB 1507-LOCAL, authorizing towns to enter into agreements with the State for collection of outstanding taxes SB 307-FN, relative to the refund of tax overpayment related to a fraudulent investment scheme
HB 1512-FN, relative to the authority of conservation commissions SB 326-FN-A-LOCAL, relative to state reimbursement of towns for upkeep of dams under the Merrimack River Flood Control Compact and the Connecticut River Flood Control Compact
HB 1515-FN-LOCAL, relative to the assessment of the Land Use Change Tax and the use of Land Use Change Tax revenues SB 337-FN-LOCAL, relative to property held for water supply or flood control
HB 1607-FN-LOCAL, establishing an education tax credit against the business profits tax SB 372-FN-LOCAL, establishing an education tax credit against the business profits tax
HB 1619, relative to the assessment of property taxes on the value that exceeds $50,000 SB 403-FN-A, relative to the report on tobacco tax revenues
HB 1641-FN, requiring the carry forward of certain net operating loss deductions to relate to the creation of new jobs  
HB 1642-FN, relative to destination cancer hospitals  
HB 1649-FN-A-LOCAL, relative to collection of the education property tax and establishing a program to rebate certain excessive property tax payments to eligible taxpayers  
HB 1652-FN-A, requiring the transfer of insurance premium tax revenue to the revenue stabilization reserve account  
HB 1674-FN, reducing the interest rate on late and delinquent property tax payments, subsequent payments and other unpaid taxes  
HB 1689-FN, relative to the taxation of Pease Development Authority property  
HB 1701-FN, prohibiting New Hampshire from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state  
HB 1705-FN-A, allowing the purchase and use of marijuana by adults, regulating the purchase and use of marijuana, and imposes taxes on the wholesale and retail sale of marijuana  


Quick Guides – 2011 House Bills
Quick Guides – 2011 Senate Bills
HB 37-FN-A, reestablishing the initial monthly gross charge exemption to the Communications Services Tax SB 56-FN, authorizing the department of revenue administration to accept credit card and debit card payments of taxes
HB 154-FN-A, increasing the threshold amounts for taxation under the Business Enterprise Tax SB 58-FN, adding qualified community development entities to the definition of “qualified investment company” under the business profits tax and the business enterprise tax
HB 156-FN-A, reducing the rates of tobacco tax SB 76-FN, relative to the authority of the department of revenue administration to adopt rules and administer state tax laws
HB 157-FN-A, repealing the tax on gambling winnings SB 79-FN, authorizing the department of revenue administration to impose administrative fines for timber tax violations
HB 166-FN-A, reducing the rate of the Meals and Rentals Tax SB 80-FN-A-LOCAL, exempting certain rental income from the meals and rooms tax
HB 187-FN-A, relative to the carry forward periods for the Business Enterprise Tax credit against the Business Profits Tax SB 125-FN-A, relative to the business profits tax deduction for reasonable compensation
HB 201-FN-A, establishing a deduction from the tax on gambling winnings, the Business Profits Tax and the Business Enterprise Tax for gambling losses SB 126-FN, relative to net operating loss carryovers under the business profits tax
HB 213-FN-A, reducing the rate of Business Profits Tax SB 130-FN-A, repealing the tax on gambling winnings
HB 215-FN-A, establishing a credit for gambling losses against the tax on gambling winnings SB 131-FN, repealing the exemption for water and air pollution control facilities from local property taxation
HB 229-FN-A, repealing the tax on gambling winnings SB 132-FN-A-LOCAL, establishing exemptions from the real estate transfer tax
HB 232-FN-A, relative to abandoned homes in manufactured housing parks SB 133-FN, relative to reestablishing the exemption from property taxation for telecommunications poles and conduits.
HB 242-FN-A, increasing the net operating loss carryover under the business profits tax SB 149-FN-A-LOCAL, relative to the rate of the meals and rooms tax and the distribution formula for meals and rooms tax revenue
HB 242-FN-A - REVISED, increasing the net operating loss carryover under the business profits tax SB 155-FN-A, relative to section 179 expense deductions under the business profits tax
HB 293-FN-A, relative to phasing out and repealing the exemption for water and air pollution control facilities from local property taxation SB 167-FN-A-LOCAL, establishing a production jobs creation credit under the business enterprise tax and making changes affecting small business to the business profits tax, the business enterprise tax, and the meals and rooms tax
HB 365-FN-A, establishing a commission to encourage broadband development and making an appropriation therefore SB 168-FN, conforming the interest and dividends tax to federal tax definitions.pdf
HB 389-FN-A, relative to broadband infrastructure SB 168-FN, CORRECTED, conforming the interest and dividends tax to federal tax definitions
HB 454-FN-A, establishing a job creation credit against the business profits tax and the business enterprise tax for small businesses increasing employment in New Hampshire  
HB 457-FN-A, reducing the interest rate on late and delinquent property tax payments, subsequent payments and other unpaid taxes  
HB 469-FN-A, establishing a credit against the Business Enterprise Tax for operators collecting Meals and Rooms Taxes  
HB 557-FN-A, relative to the standards and burden of proof with respect to the business profits tax deduction for reasonable compensation  
HB 645-FN-A-LOCAL, eliminating various taxes and fees and tax and fee increases enacted in fiscal years 2007 through 2010  
HB 646-FN-A-LOCAL, eliminating various taxes and fees and tax and fee increases enacted in fiscal years 2006 through 2010  

 

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