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Fiscal Note (FN) Quick Guides – 2016/2017 Legislative Session

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 FN 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.
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.

FN Quick Guides for bills in the 2011 - 2015 Legislative Session may be obtained by emailing the Department at: DRALegislativeGroup@DRA.NH.GOV and specifying the particular bill and session year you are requesting.

Note: 2011/2012 FN Quick Guides were only drafted for the bill "as introduced" and not for the bill "as amended."

Quick Guides – 2016 House Bills | Quick Guides – 2016 Senate Bills
Quick Guides - 2017 House Bills | Quick Guides - 2017 Senate Bills

All documents have been saved in Portable Document Format Adobe Acrobat Reader Symbol.

Quick Guides – 2016 House Bills

  • HB 1192-FN, repealing the education tax credit.
  • HB 1198, relative to the valuation of poles and conduits owned by telephone utilities.
  • HB 1207-FN, exempting wine sample fees from the meals and rooms tax.
  • HB 1208-FN, relative to administration of the tobacco tax.
  • HB 1219-FN-LOCAL, relative to the repurchase of tax-deeded property by the former owner and the costs therefor.
  • HB 1254-FN-LOCAL, providing an exemption from the business profits tax and the business enterprise tax for certain manufacturing businesses.
  • HB 1258-FN, establishing exemptions from the business profits tax and business enterprise tax for new businesses in New Hampshire.
  • HB 1336-FN-LOCAL, relative to interest on abatements of taxes.
  • HB 1360-FN, establishing a credit against business profits taxes for media production expenditures in New Hampshire.
  • HB 1385-FN-A, relative to the sale or exchange of an interest in a business organization under the business profits tax.
  • HB 1422-FN, establishing exemptions from the business profits tax and business enterprise tax for new businesses in New Hampshire.
  • HB 1427-FN-A-LOCAL, suspending the water and air pollution control facility property tax exemption and appropriating certain revenues for water pollution control grants to municipalities.
  • HB 1436-FN, relative to exemption from the yield tax on timber when clearing for solar energy.
  • HB 1443-FN, relative to the reasonable compensation deduction from gross business profits under the business profits tax and requiring the department of revenue administration to prepare draft rules relative to auditing.
  • HB 1538-FN-A, relative to revising the business enterprise tax as a business flat tax, reducing the rate of the interest and dividends tax, repealing certain taxes, and establishing a commission to recommend statutory changes for the implementation of this new tax structure.
  • HB 1544-FN-A-LOCAL, establishing a tax on revenues from natural gas transmission.
  • HB 1572-FN, establishing a broadband deployment tax credit incentive program against the business profits tax and the business enterprise tax.
  • HB 1590-FN-A-LOCAL, relative to the regulation and taxation of short-term rental businesses.
  • HB 1656-FN, relative to exceptions to the real estate transfer tax.
  • HB 1672-FN, relative to excess federal matching funds, property tax relief, and general fund appropriations.
  • HB 1683-FN-L, relative to lowering the interest rate and costs for the redemption and repurchase of property subject to a tax lien or tax deed.

Quick Guides – 2016 Senate Bills

  • SB 239-FN, relative to application of the Internal Revenue Code to provisions of the business profits tax.
  • SB 342-FN, making certain changes to business profits tax provisions affecting a business organization when owners sell or exchange ownership interests in the business.
  • SB 344-FN, relative to tax credits applicable to client companies of employee leasing companies.
  • SB 442-LOCAL, relative to property taxation of public real estate used or occupied by a private person.
  • SB 479-FN, establishing a credit against business taxes for implementing employee profit sharing.
  • SB 497-FN-A-LOCAL, relative to disposition of meals and rooms tax revenues to towns and cities.
  • SB 511-FN-A, establishing a refund of a portion of state education property taxes for child and dependent care expenses.
  • SB 552-FN, relative to expense deductions under the business profits tax.

Quick Guides – 2017 House Bills

  • HB 318, relative to a tax on premium cigars
  • HB 333, removing the exemption for premium cigars from the tobacco tax
  • HB 357, relative to the appraisal of telecommunications poles and conduits under local property taxation
  • HB 359, relative to returning a percentage of the LCHIP fee to the municipality where the real estate transfer from which the fee originates is located
  • HB 386, relative to technical corrections to the education tax credit statute
  • HB 415, reducing business taxes, repealing certain taxes, establishing an income tax, and requiring payment by the state of a portion of retirement system contributions of political subdivision employers
  • HB 419, relative to real estate leased for a public charter school
  • HB 440, repealing the tax on interest and dividends
  • HB 529, phasing out and repealing the interest and dividends tax
  • HB 531, increasing the minimum gross business income required for filing a business profits tax return

  • HB 534, relative to reporting of meals and rooms tax revenue by the department of revenue administration
  • HB 539, relative to the distribution of occupancy revenues under the meals and rooms tax to towns and cities
  • HB 565 relative to collection of delinquent property tax payments by manufactured housing owners
  • HB 566, repealing the community revitalization tax relief incentive
  • HB 567, repealing the exemption for water and air pollution control facilities from local property taxation
  • HB 568, relative to the taxability of lease interests in public property
  • HB 573, relative to the exemption from property taxation for charitable nonprofit hospitals
  • HB 574, increasing the limit on contributions to the community development finance authority for which an investment tax credit may be taken
  • HB 580, relative to fantasy sports contests
  • HB 581, establishing a credit against business profits taxes for media production expenditures in New Hampshire
  • HB 615, reducing the rates of the business profits tax and the business enterprise tax
  • HB 637, relative to the threshold for filing a business enterprise tax return
  • HB 644, extending the interest and dividends tax to capital gains, increasing exemptions from the tax, and providing for retirement system contributions on behalf of employers other than the state
  • HB 647, establishing education freedom savings accounts for children with disabilities
  • HB 655, establishing a local option sales tax to reduce property taxes

Quick Guides – 2017 Senate Bills

  • SB 1 reducing the rate of the business profits tax
  • SB 2 reducing the rates of the bpt and bet
  • SB 74 relative to economic revitalization zone tax credits
  • SB 75 establishing a tax credit against business profits taxes for donations to career and technical education centers
  • SB 76 establishing an option to rebate the research and development tax credit against business profits taxes, and making an appropriation therefor
  • SB 77, relative to expense deductions under the business profits tax
  • SB 183, establishing the New Hampshire technology sector marketing tax credit
  • SB 184, modifying the research and development tax credit for first-time recipients of the credit
  • SB 193, establishing education freedom savings accounts for students
  • SB 205, establishing the small business jobs fund and tax credit
  • SB 207, relative to the tax on chewing tobacco
  • SB 208, establishing a working families property tax refund program
  • SB 244, relative to exemption of income from taxation under the tax on interest and dividends

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