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Fiscal Note (FN) Quick Guides – 2017/2018 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 - 2016 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.

Quick Guides – 2017 House Bills | Quick Guides – 2017 Senate Bills
Quick Guides - 2018 House Bills | Quick Guides - 2018 Senate Bills

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

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

Quick Guides – 2018 House Bills

  • HB 1317, exempting occupancies over 30 days from the rooms and meals tax
  • HB 1429, relative to exemptions from the tax on interest and dividends
  • HB 1554, increasing exemptions under the interest and dividends tax and decreasing the total amount of research and development credits against business taxes.
  • HB 1558, relative to the payment of the meals and rooms tax by individuals renting cars through an online service
  • HB 1673, relative to the interest charged on late and delinquent property tax payments
  • HB 1686, relative to application for and the use of education tax credits
  • HB 1710, relative to the provision allowing operators to retain a portion of meals and rooms taxes collected and the appropriation of meals and rooms tax revenue to school building aid
  • HB 1819, relative to administration of the education tax credit

Quick Guides – 2018 Senate Bills

  • SB 301, temporarily reducing the real estate transfer tax for first-time home buyers
  • SB 403, relative to the exemption for recreational vehicles from property taxation
  • SB 404, phasing out the tax on interest and dividends
  • SB 409, relative to the taxation of moist snuff tobacco products
  • SB 563, establishing a recovery friendly workplace initiatives tax credit against business taxes administered by the community development finance authority
  • SB 564, relative to a business tax exemption and a workforce development program for regenerative manufacturing businesses

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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