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Fiscal Note (FN) Quick Guides – 2018/2019 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 relevant sections of 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. These Fiscal Note Quick Guides are for the bills as originally introduced. 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 - 2017 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 – 2018 House Bills | Quick Guides – 2018 Senate Bills
Quick Guides - 2019 House Bills | Quick Guides - 2019 Senate Bills

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

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

Quick Guides – 2019 House Bills

  • HB 2, relative to state fees, funds, revenues, and expenditures.
  • HB 117, increasing exemptions under the interest and dividends tax and decreasing the total amount of research and development credits against business taxes.
  • HB 185, relative to contingently reducing the rate of the interest and dividends tax and repealing the tax in 5 years.
  • HB 234, establishing an exemption from business taxes for media production companies engaged in business in New Hampshire.
  • HB 254, relative to the provision allowing operators to retain a portion of meals and rooms taxes collected and the appropriation of meals and rooms tax revenues to school building aid.
  • HB 274, relative to the payment of the meals and rooms tax by individuals renting cars through an online service.
  • HB 438, removing the exemption for premium cigars from the tobacco tax.
  • HB 481, relative to the legalization and regulation of cannabis and making appropriations therefor.
  • HB 482, relative to the revenue stabilization reserve account.
  • HB 530, reducing the rate of the real estate transfer tax for a 2-year period.
  • HB 595, relative to the administration of the tobacco tax.
  • HB 600, adding an exception to the real estate transfer tax for certain transfers by an investment trust.
  • HB 623, relative to the rates of the business profits tax and business enterprise tax
  • HB 632, relative to the education tax credit
  • HB 653, relative to the payment of the meals and rooms tax for short-term rentals.
  • HB 676, repealing the collection of the state education property tax.
  • HB 680, relative to the definition of tobacco product for purposes of the tobacco tax and retail tobacco licensing.
  • HB 686, relative to calculating and funding the interim cost of an opportunity for an adequate education and extending the interest and dividends tax to capital gains.
  • HB 700, relative to valuation of utility company assets for local property taxation.

Quick Guides – 2019 Senate Bills

  • SB 57, relative to phasing out and repealing the utility property tax.
  • SB 93, including prepaid communications services as taxable under the communications service tax.
  • SB 95, establishing a working families property tax refund program.
  • SB 134, relative to the administration of the meals and rooms tax.
  • SB 135, relative to the rates of the business profits tax and the business enterprise tax.
  • SB 190, relative to apportionment of sales under the business profits tax.
  • SB 191, relative to exemptions for the tax on interest and dividends.
  • SB 223, increasing the minimum gross business income required for filing a business profits tax return.
  • SB 243, relative to the low and moderate income homeowners property tax relief program.
  • SB 244, relative to taxes applicable to certain real estate investment trusts.
  • SB 270, establishing a tax credit against the business profits tax for donations to career and technical education centers.
  • SB 301, relative to the rates of the business profits tax and business enterprise tax, and relative to revenue sharing with cities and towns.
  • SB 318, relative to donations to the education tax credit program.

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