|
| 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 Reader format.
| 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 |
|
Adobe Acrobat Reader format. You can download a free reader from Adobe.
|
| |
|
| |
© NH Department of Revenue Administration ~ 109 Pleasant Street ~ Concord, New Hampshire 03301
Phone: 603-230-5000 ~ Fax: 603-230-5945 ~ TDD Access Relay NH: 1-800-735-2964
Municipal Services ~ Phone: 603-230-5090 ~ Fax: 603-230-5947
Property Appraisal ~ Phone: 603-230-5950 ~ Fax: 603-230-5943
Collections ~ Phone: 603-230-5900 ~ Fax: 603-230-5946
Hearings Bureau ~ Phone 603-230-5002 ~ Fax 603-271-7036
Contact the Webmaster
|
|
