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Fiscal Note (FN) Quick Guides – 2014/2015 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 - 2013 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 - 2015 House Bills | Quick Guides - 2015 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 - 2015 House Bills

  • HB 222-FN, exempting certain homeowners over 80 years of age from the statewide education tax
  • HB 386-FN-A, reducing the rate of the business profits tax
  • HB-437-FN, exempting proprietorships from taxation under the business enterprise tax
  • HB 438-FN, exempting proprietorships from taxation under the business profits tax
  • HB 550-FN, relative to administration of the tobacco tax
  • HB 551-FN, relative to preventing diversion of business income to tax havens
  • HB 552-FN, requiring the state treasurer to develop an implementation plan for the state to accept bitcoin as payment for taxes and fees
  • HB 558-FN, establishing a clean water tax credit
  • HB 569-FN-A, including certain nonprofit charitable enterprises under the business enterprise tax and reducing the rate of the tax
  • HB 571-FN-A, relative to taxation of trusts under the interest and dividends tax
  • HB 572-FN-LOCAL, relative to taking land by eminent domain for high pressure gas pipelines and requiring payment of the land use change tax when land is taken by eminent domain to build energy infrastructure
  • HB 576-FN-A, repealing the provision allowing operators to retain 3 percent of meals and rooms taxes collected and continually appropriating 3 percent of meals and rooms tax revenues to school building aid
  • HB 588-FN-A-LOCAL, extending the Coos county job creation tax credit to Carroll county
  • HB 619-FN-LOCAL, establishing noise barrier programs and making an appropriation therefor
  • HB 622-FN-A, relative to taxation of the taxable estates of decedents
  • HB 630-FN-A, establishing the New Hampshire video lottery
  • HB 634-FN-A, relative to applying the interest and dividends tax to trusts, increasing exemptions, and extending the tax to capital gains; and relative to homeowners property tax relief
  • HB 639-FN-LOCAL, repealing the resident tax, relative to tax collection under RSA 80, and establishing a legislative commission to revise RSA 80 governing the collection and enforcement of taxes
  • HB 655-FN, establishing a credit against business profits taxes for motion picture production expenditures in New Hampshire
  • HB 662-FN-LOCAL, relative to property taxes paid by chartered public schools leasing property
  • HB 668-FN, relative to expense deductions under the business profits tax
  • HB 673-FN-A, establishing a sales and use tax
  • HB 679-FN, establishing tax deferrals for expansion of natural gas distribution systems
  • HB 680-FN-LOCAL, relative to establishing the rate for and the collection of the education property tax and establishing a homestead exemption from the education property tax

Quick Guides - 2015 Senate Bills

  • SB 1-FN-A, reducing the rate of the business profits tax
  • SB 2-FN-A, reducing the rate of the business enterprise tax
  • SB 6-FN-A, increasing the research and development tax credit against the business profits tax
  • SB 34-FN-LOCAL, establishing a voluntary tax disclosure program and a tax amnesty program in the department of revenue administration
  • SB 121-FN-LOCAL, relative to definitions used for purposes of current use taxation
  • SB 190-FN, relative to payment of costs for career and technical education center programs and administration by the department of education, and establishing a tax credit against business profits taxes for donations to such centers
  • SB 199-FN-A, including prepaid communications services as taxable under the communications services tax
  • SB 201-FN-A, increasing the annual limit on the new investment tax credit
  • SB 204-FN, repealing the education tax credit program
  • SB 211-FN, relative to taxation of employee leasing companies under the business enterprise tax
  • SB 213-FN-A-LOCAL, relative to the disposition of meals and rooms tax revenues to towns and cities
  • SB 215-FN-A, establishing an option to rebate the research and development tax credit against the business profits tax
  • SB 217-FN-A, establishing a job creation tax credit against the business enterprise tax
  • SB 220-FN-A, establishing a tax amnesty program and making an appropriation thereof
  • SB 232-FN-A, exempting certain leases from the real estate transfer 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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