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HB1502: (New Title) adding the utility property tax exclusion for exempt water and air pollution control facilities to tax expenditure review.

Citation
2018 HB1502
Official source

Bill details

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Amendments are not present in imported LFoD data.

Roll-call votes are not present in imported LFoD data.

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House status
Passed/Adopted with Amendment
Senate status
Inexpedient to Legislate
Committee
Senate Ways and Means
Hearing
03/21/2018 at 09:45 AM
Selected version
Current official bill text

Sponsors

Topics

Taxation Energy and utilities Environment and natural resources Housing and property

Official links

HB 1502 - AS AMENDED BY THE HOUSE

6Mar2018... 0648h

2018 SESSION

18-2569

10/06

HOUSE BILL 1502

AN ACT adding the utility property tax exclusion for exempt water and air pollution control facilities to tax expenditure review.

SPONSORS: Rep. Cushing, Rock. 21; Rep. Bean, Rock. 21; Rep. R. Tilton, Rock. 37; Rep. Edgar, Rock. 21; Rep. Emerick, Rock. 21; Rep. Walz, Merr. 23; Rep. Martin, Hills. 23; Sen. Innis, Dist 24; Sen. Fuller Clark, Dist 21; Sen. Feltes, Dist 15; Sen. D'Allesandro, Dist 20

COMMITTEE: Ways and Means

AMENDED ANALYSIS

This bill adds exempt water and air pollution control facilities excluded from the utility property tax to the tax expenditures reviewed by the joint committee on tax expenditure review.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

6Mar2018... 0648h 18-2569

10/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Eighteen

AN ACT adding the utility property tax exclusion for exempt water and air pollution control facilities to tax expenditure review.

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

1 Tax Expenditures; Utility Property Tax; Exempt Water and Air Pollution Control Facilities Added. Amend RSA 71-C:2 to read as follows:

71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; [and] the weighted apportionment factors under RSA 77-A:3, II(a); and exempt water and air pollution control facilities excluded from the utility property tax under RSA 83-F:1, V(a).

2 Effective Date. This act shall take effect 60 days after its passage.