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HB1629-FN: repealing the business enterprise tax.

Document type
Bill
Status
HOUSE
Jurisdiction
NH
Branch
legislative
Citation
HB1629-FN
Official source linked
Yes
Unofficial mirror
Yes
Extraction status
Completed
OCR status
Unknown
Official source

Bill details

Version history, amendments, and roll-call votes were not present in the imported local bill data.

Bill number
HB1629-FN
Session year
2026
Status
HOUSE

Official links

ter. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77-A:9, [RSA 77-E:8,] RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting

Extraction diagnostics

Source fetched
no
Official source URL
yes
PDF mirrored
no
Text extracted
yes

Related law links

RSA references from bill data

  • 162-L:10 · reference · effective 2027-07-01

    ollows: 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 2027-07-01

    redits. [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:6 · reference · effective 2027-07-01

    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 2027-07-01

    of RSA 77-A:5, III [and X, respectively]. 16 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-Q · reference · effective 2027-07-01

    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 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-Q:3 · repeal · effective 2027-07-01

    II]. 22 Repeals. The following are repealed: I. RSA 77-A:5, X, relative to business enterprise tax credits. II. RSA 77-E, relative to the business enterprise tax. III. RSA 162-Q:3, relative to reports filed with the general court concerning the business enterprise tax credit program. IV. RSA 198:39, II(b), relative to funds certified to the state treasurer regarding the business enterprise tax.

  • 188-E:9-A · reference · effective 2027-07-01

    s 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]. 8 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liabi

  • 198:39 · amend · effective 2027-07-01

    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, [R

  • 21-I:99 · amend · effective 2027-07-01

    l be credited to the education trust fund under RSA 198:39. 3 The State and Its Government; Department of Administrative Services; Granite State Paid Family Leave Plan. Amend RSA 21-I:99 to read as follows: 21-I:99 Granite State Paid Family Leave Plan. There is hereby established the granite state paid family leave plan, which shall be implemented under this subdivision and as provided in RSA 282-B [

  • 21-J:31 · amend · effective 2027-07-01

    d under this subdivision and as provided in RSA 282-B [and RSA 77-E]. 4 The State and Its Government; Statute of Limitations and Penalties; 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 2027-07-01

    ting any timely payments made through estimating or other means. 5 The State and Its Government; Statute of Limitations and Penalties; Substantial Understatement Penalty. 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:46 · amend · effective 2027-07-01

    nderstatement. 6 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]. 7 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditures Spec

  • 277-B:17-A · amend · effective 2027-07-01

    it allowed under RSA 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.] 17 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 under

  • 277-B:9 · related · effective 2027-07-01

    ourt concerning the business enterprise tax credit program. IV. RSA 198:39, II(b), relative to funds certified to the state treasurer regarding the business enterprise tax. V. RSA 277-B:9, I(h), relative to responsibilities of employee leasing companies to pay taxes under RSA 77-E. VI. RSA 400-A:34-a, relative to credits for business enterprise taxes. 23 Effective Date. This act shall take effect Ju

  • 282-A · amend · effective 2027-07-01

    nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a

  • 282-B · amend · effective 2027-07-01

    99 Granite State Paid Family Leave Plan. There is hereby established the granite state paid family leave plan, which shall be implemented under this subdivision and as provided in RSA 282-B [and RSA 77-E]. 4 The State and Its Government; Statute of Limitations and Penalties; 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 fail

  • 284:44 · amend · effective 2027-07-01

    t; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under 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.

  • 284:47 · amend · effective 2027-07-01

    rer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under 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-

  • 293-A · amend · effective 2027-07-01

    nce with RSA 77-A:18 [and RSA 77-E:12]. 19 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Reinstatement Following Administrative Dissolution. Amend RSA 293-A.14.22, (a)(4) to read as follows: (4) contain a certificate from the department of revenue administration in accordance with RSA 77-A:18, III[, and RSA 77-E:12, III,] if such application is received by the secretary

  • 293-A:14.05 · amend · effective 2027-07-01

    edit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property among its shareholders according to their interests, the corporation shall first obtain a certificate of dissolution from the d

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