HB1546: repealing the business profits tax.

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RSA references from bill data

• 124-A:12 · amend · effective 2027-01-01

  ] business enterprise tax. 19 Acquisition of Lands by United States; Federal Aid; Relocation Assistance and Real Property Acquisition; Payments not Income or Resources. Amend RSA 124-A:12 to read as follows: 124-A:12 Payments not Income or Resources. No payment received by a displaced person under this chapter shall be considered as income for the purpose of determining the eligibility or extent of el

• 14-B:8 · amend · effective 2027-01-01

  rofits tax] based on its business activity in the state during its fiscal year. 4 The State and Its Government; Legislative Ethics Committee; Financial Disclosure Form. Amend RSA 14-B:8, III(q) to read as follows: (q) New Hampshire taxes, specifying if [business profits tax or] business enterprise tax. 5 The State and Its Government; Financial Disclosure; Form of Disclosure. Amend RSA 15-A:5, I(d

• 15-A:5 · amend · effective 2027-01-01

  ws: (q) New Hampshire taxes, specifying if [business profits tax or] business enterprise tax. 5 The State and Its Government; Financial Disclosure; Form of Disclosure. Amend RSA 15-A:5, I(d)(17) to read as follows: (17) New Hampshire taxes, specifying if [business profits tax or] business enterprise tax. 6 The State and Its Government; Department of Revenue Administration; Confidentiality of De

• 162-L:10 · reference · effective 2027-01-01

  llows: 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 cr

• 162-N · reference · effective 2027-01-01

  dits. For purposes of determination [of business profits tax credits under RSA 77-A,] Coos county job creation credits under RSA 162-Q, economic revitalization zone credits under RSA 162-N, or any other available statutory tax credits provided by this state that are based on employment, leased employees shall be deemed employees solely of the client company if an election is made pursuant to RSA 77-E:13-a

• 162-N:5 · related · effective 2027-01-01

  in combination with business enterprise tax credits. XI. RSA 162-L:10, II, relative to new investment tax credit made in combination with business enterprise tax credits. XII. RSA 162-N:5, relative to limits on total economic revitalization zone tax credits. XIII. RSA 162-P:1, relative to the research and development tax credit program report. XIV. RSA 188-E:9-a, IV, relative to tax credits for donat

• 162-N:6 · reference · effective 2027-01-01

  ut 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; the regional career and technical educat

• 162-N:7 · amend · effective 2027-01-01

  indirect tax on income under state law. 20 Public Safety and Welfare; Economic Revitalization Zone Tax Credits; Application of Economic Revitalization Zone Tax Credit. Amend RSA 162-N:7 to read as follows: 162-N:7 Application of Economic Revitalization Zone Tax Credit. The economic revitalization zone tax credit shall be applied against the [business profits tax under RSA 77-A, and any unused portio

• 162-P:1 · related · effective 2027-01-01

  w investment tax credit made in combination with business enterprise tax credits. XII. RSA 162-N:5, relative to limits on total economic revitalization zone tax credits. XIII. RSA 162-P:1, relative to the research and development tax credit program report. XIV. RSA 188-E:9-a, IV, relative to tax credits for donations to regional career and technical education center programs. XV. RSA 188-E:9-a, VI, r

• 162-Q · reference · effective 2027-01-01

  277-B:17-a to read as follows: 277-B:17-a Tax Credits. For purposes of determination [of business profits tax credits under RSA 77-A,] Coos county job creation credits under RSA 162-Q, economic revitalization zone credits under RSA 162-N, or any other available statutory tax credits provided by this state that are based on employment, leased employees shall be deemed employees solely of the client co

• 162-T:2 · amend · effective 2027-01-01

  nder RSA 77-E.] 21 Public Safety and Welfare; Regenerative Manufacturing Workforce Development Program; Acquisition of Student Loans of Qualified New Hampshire Employees. Amend RSA 162-T:2, III(b) to read as follows: (b) The person shall be employed to perform primarily active regenerative manufacturing business activities [as that term is defined in RSA 77-A:1, XXX] and the principal office at which

• 188-E:9-A · reference · effective 2027-01-01

  os county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under [RSA 77-A:1, I and] RSA 77-E:1, III. 11 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liab

• 198:39 · amend · effective 2027-01-01

  der [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Certain Reporting Requirements. Amend RSA 6:12-k, I(d) to read as follows: (d) RSA 6:12, I, (b)(65), relative to money received under [RSA 77-A,] RS

• 21-J:14 · amend · effective 2027-01-01

  fying if [business profits tax or] business enterprise tax. 6 The State and Its Government; Department of Revenue Administration; Confidentiality of Department Records. Amend RSA 21-J:14, V(d)(10) to read as follows: (10) An officer or employee of the insurance department, pursuant to an agreement for exchange of information between the department and the insurance department, [for the purposes of s

• 21-J:28-B · repeal · effective 2027-01-01

  xes due under RSA 77-A as provided by RSA 77-A:5, X]. 32 Repeals. The following are repealed: I. RSA 21-J:45, I(a), relative to the reporting of business profits taxes. II. RSA 21-J:28-b, VII, relative to the department of revenue administration bearing the burden of proof on any change to any compensation deduction under RSA 77-A. III. RSA 77-A, relative to the business profits tax. IV. RSA 77-E:3-

• 21-J:31 · amend · effective 2027-01-01

  this subparagraph, shall be subject to the provisions of RSA 21-J:14. 7 The State and Its Government; Department of Revenue Administration; Penalty for Failure to File. Amend RSA 21-J:31 to read as follows: 21-J:31 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount

• 21-J:33-A · amend · effective 2027-01-01

  rcentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means. 8 Department of Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the ta

• 21-J:45 · repeal · effective 2027-01-01

  taxes imposed under RSA 77-E [and shall be allowed as a credit against the taxes due under RSA 77-A as provided by RSA 77-A:5, X]. 32 Repeals. The following are repealed: I. RSA 21-J:45, I(a), relative to the reporting of business profits taxes. II. RSA 21-J:28-b, VII, relative to the department of revenue administration bearing the burden of proof on any change to any compensation deduction under RS

• 21-J:46 · amend · effective 2027-01-01

  nderstatement. 9 The State and Its Government; Department of Revenue Administration; Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. Amend RSA 21-J:46, III to read as follows: III. This section shall apply only to tax returns and associated payments under [RSA 77-A and] RSA 77-E. 10 Taxation; Tax Expenditures and Potential Liability Reports; Tax Expenditures Specif

• 277-B:17-A · amend · effective 2027-01-01

  defined in RSA 77-A:1, XXX] and the principal office at which such person is employed is located within New Hampshire; 22 Labor; Employee Leasing Companies; Tax Credits. Amend RSA 277-B:17-a to read as follows: 277-B:17-a Tax Credits. For purposes of determination [of business profits tax credits under RSA 77-A,] Coos county job creation credits under RSA 162-Q, economic revitalization zone credits und

RSAs mentioned by this document

• RSA 14-B · LEGISLATIVE ETHICS COMMITTEE
• RSA 15-A · FINANCIAL DISCLOSURE
• RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
• RSA 124-A · RELOCATION ASSISTANCE AND REAL PROPERTY ACQUISITION
• RSA 162-L · COMMUNITY DEVELOPMENT FINANCE AUTHORITY
• RSA 162-N · ECONOMIC REVITALIZATION ZONE TAX CREDITS
• RSA 162-P · RESEARCH AND DEVELOPMENT TAX CREDIT PROGRAM
• RSA 162-Q · COOS COUNTY JOB CREATION TAX CREDIT
• RSA 162-T · REGENERATIVE MANUFACTURING WORKFORCE DEVELOPMENT PROGRAM
• RSA 188-E · REGIONAL CAREER AND TECHNICAL EDUCATION (CTE)
• RSA 198 · SCHOOL MONEY
• RSA 277-B · EMPLOYEE LEASING COMPANIES
• RSA 124-A:12 · Payments not Income or Resources
• RSA 14-B:8 · Financial Disclosure Form
• RSA 15-A:5 · Form of Disclosure
• RSA 162-L:10 · New Investment Tax Credit
• RSA 162-N:5 · [RSA 162-N:5 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:5 Limit on Total Economic Revitalization Zone Credits
• RSA 162-N:6 · [RSA 162-N:6 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:6 Determination of Economic Revitalization Zone Tax Credits Eligible Amount
• RSA 162-N:7 · [RSA 162-N:7 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:7 Application of Economic Revitalization Zone Tax Credit
• RSA 162-P:1 · Research and Development Tax Credit Program
• RSA 162-T:2 · Acquisition of Student Loans of Qualified New Hampshire Employees
• RSA 198:39 · Education Trust Fund Created and Invested
• RSA 21-J:14 · Confidentiality of Department Records
• RSA 21-J:31 · Penalty for Failure to File
• RSA 21-J:45 · Reports on Status of Requested Tax Refunds
• RSA 21-J:46 · Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard