SB192: relative to service in a war or conflict qualifying for the veterans' tax credit.

CHAPTER 126

SB 192 – FINAL VERSION

03/10/05 0447s

2005 SESSION

05-1014

10/09

SENATE BILL 192

AN ACT relative to service in a war or conflict qualifying for the veterans’ tax credit.

SPONSORS: Sen. Odell, Dist 8; Sen. Clegg, Dist 14; Sen. Kenney, Dist 3; Sen. Letourneau, Dist 19; Rep. Gale, Sull 3; Rep. Heon, Straf 2

COMMITTEE: Public and Municipal Affairs

ANALYSIS

This bill revises the wars or armed conflicts for which a veteran may receive the veterans’ property tax credit.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03/10/05 0447s

05-1014

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT relative to service in a war or conflict qualifying for the veterans’ tax credit.

Be it Enacted by the Senate and House of Representatives in General Court convened:

126:1 Property Taxation; Veterans’ Tax Credit; Qualifying Wars or Conflicts. Amend RSA 72:28, V to read as follows:

V. Service in a qualifying war or armed conflict shall be as follows:

[(a) “Spanish War” between April 21, 1898 and April 11, 1899;

(b) “Philippine Insurrection” between April 12, 1899 and July 4, 1902, extended to July 15, 1903 for service in the Moro Provinces;

(c) “Boxer Rebellion” between June 16, 1900 and May 2, 1901;]

[(d)] (a) “World War I” between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;

[(e)] (b) “World War II” between December 7, 1941 and December 31, 1946;

[(f)] (c) “Korean Conflict” between June 25, 1950 and January 31, 1955;

[(g)] (d) “Vietnam Conflict” between December 22, 1961 and May 7, 1975;

[(h)] (e) “Vietnam Conflict” between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal; [and]

(f) “Persian Gulf War” between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law; and

[(i)] (g) Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal.

126:2 Effective Date. This act shall take effect April 1, 2006.

(Approved: June 15, 2005)

(Effective Date: April 1, 2006)