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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 – 2016 House Bills | Quick Guides – 2016 Senate Bills

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

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 doain 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

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.

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