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Fiscal Note (FN) Quick Guides – 2013/2014 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 2011/2012 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 - 2013 House Bills | Quick Guides - 2013 Senate Bills

Quick Guides - 2014 House Bills | Quick Guides - 2014 Senate Bills

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

Quick Guides - 2014 House Bills

  • HB 427, relative to tobacco tax laws
  • HB 492-FN-LOCAL, relative to the legalization and regulation of marijuana
  • HB 1287-FN, requiring a refundable deposit on beverage containers
  • HB 1441-FN-LOCAL, repealing the normal yield tax on timber
  • HB 1475, relative to expanding the research and development tax credit against the Business Profits Tax to be reinvestment credit
  • HB 1476-FN, exempting proprietorships from taxation under the Business Enterprise Tax
  • HB 1477-FN-A, exempting proprietorships from taxation under the Business Profits Tax
  • HB 1509-FN-A, relative to including nonprofit charitable enterprises in the Business Enterprise Tax and lowering the rate of the tax
  • HB 1553-FN-A, requiring the refund of business profits taxes and business enterprise taxes which exceed an annual revenue cap adopted by the legislature
  • HB 1596-FN-A, allowing for an adjustment to business enterprise taxes for business funds acquired by loan from a financial institution
  • HB 1597-FN-A, reducing the rate of tax on meals under the Meals and Rooms Tax
  • HB 1610-FN, relative to the Excavation Tax
  • HB 1613, relative to payment of the Medicaid Enhancement Tax
  • HB 1626-FN-A-LOCAL, establishing up to 6 gambling establishments in the state and gaming oversight authority and continually appropriating a special fund
  • HB 1628-FN-A-LOCAL, relative to games of chance and establishing a gaming regulatory commission and video lottery gaming

 

Quick Guides - 2014 Senate Bills

  • SB 208-FN, allowing for the deduction of foreign taxes paid from taxable dividends under the Interest and Dividends Tax
  • SB 243, relative to the carry forward of a credit against the Business Profits Tax and relative to rulemaking concerning the Real Estate Transfer Tax
  • SB 255-FN, an act establishing an innovation business tax incentive program and credit against Interest and Dividends Taxes
  • SB 312-FN-A, an act establishing a job creation credit against the Business Profits Tax and the Business Enterprise Tax for small businesses increasing employment in New Hampshire
  • SB 316-FN, establishing a call center job creation tax credit again the Business Profits Tax
  • SB 327-FN, relative to economic revitalization zone tax credits
  • SB 330-FN-A, relative to apportionment under the Business Profits Tax of taxable income from mutual fund sales
  • SB 331-FN, relative to waivers for out-of-state businesses and employees in a state of emergency
  • SB 335-FN, establishing a credit against the Business Profits Tax for donations to a regional vocational education center
  • SB 369-FN-A, relative to the Medicaid Enhancement Tax
  • SB 370-FN-LOCAL, relative to state reimbursement of cities and towns for funds received under river management compacts
  • SB 420-FN-A, reducing the rates of the business profits tax and business enterprise tax

 

Quick Guides - 2013 House Bills

  • HB 147-FN, establishing a formula for reimbursing municipalities for assessment expenses
  • HB 240-FN-A, repealing the prospective repeal date for the research and development tax credit
  • HB-324-FN-LOCAL, relative to the school district budget for kindergarten
  • HB 330-FN-LOCAL, allowing counties to adopt a county income tax to be administered by the department of revenue administration
  • HB 335-FN-A, relative to the tobacco tax
  • HB 354-FN-A, reducing the rate of the business enterprise tax over a 5-year period and repealing the tax
  • HB 370-FN, repealing the education tax credit program
  • HB 434-FN-A, relative to renaming the business enterprise tax, capping the amount an employer is liable to pay under such tax, and annually reducing the rate of the tax
  • HB 489-FN, relative to the New Hampshire medical malpractice joint underwriting association
  • HB 490-FN-A, relative to the tax on tobacco products other than cigarettes and establishing a tobacco use prevention and cessation program fund
  • HB 492-FN-LOCAL, relative to the legalization and regulation of marijuana
  • HB 540-FN-A, establishing a credit against business profits taxes for motion picture production expenditures in New Hampshire
  • HB 637-FN-A, transferring licensing for retail tobacco sales to the department of revenue administration from the liquor commission
  • HB 642-FN, establishing a scholarship program for certain New Hampshire residents interested in attending a postsecondary educational institution in the university system of New Hampshire
  • HB 659-FN-A, increasing the tobacco tax
  • HB 662-FN, requiring the department of revenue administration to collect and make available data on the amount of meals and rooms tax revenue generated in each municipality
  • HB 676, extending and expanding the Coos county job creation tax credit
  • HB 678-FN-A-LOCAL, relative to games of chance and establishing a gaming oversight authority and video lottery gaming

Quick Guides - 2013 Senate Bills

  • SB 1, increasing the research and development tax credit against the business profits tax
  • SB 118-FN-A, increasing the annual limit on the new investment tax credit
  • SB 121-FN-LOCAL, relative to the distribution formula for meals and rooms tax revenue
  • SB 130-FN-A-LOCAL, exempting special hospitals for rehabilitation from the Medicaid enhancement tax

Adobe Acrobat Reader Symbol Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.


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