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HB1668-FN: relative to the application of the Internal Revenue Code to provisions of the business profits tax.
Bill details
Version history, amendments, and roll-call votes were not present in the imported local bill data.
Official links
cally upon its adoption (rolling conformity). Currently, New Hampshire is a static conformity state, using the IRC in effect on December 31, 2018, subject to adjustments found in RSA 77-A:3-b. The most recent amendment to the IRC was made July 2025 in the One Big Beautiful Bill Act (OBBBA). This bill would make the amendments in the OBBBA as well as any other amendments to the IRC made in 2026 or 2027 ap
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Related law links
RSA references from bill data
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21-J:3
· amend
n shall calculate expense deductions not to exceed $500,000. 3 New Paragraph; Duties of the Commissioner of Revenue Administration; Report; Internal Revenue Code Changes. Amend RSA 21-J:3 by inserting after paragraph XXXIII the following new paragraph: XXXIV. File a report at least biennially with the finance committees of the senate and the house of representatives informing the committees of changes
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77-A:1
· amend
nacted by the Senate and House of Representatives in General Court convened: 1 New Subparagraph; Business Profits Tax; Definition; United States Internal Revenue Code. Amend RSA 77-A:1, XX by inserting after subparagraph (o) the following new subparagraph: (p) For all taxable periods beginning on or after January 1, 2027, the United States Internal Revenue Code of 1986, as amended, subject to RSA 77
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77-A:3-A
· repeal
ph (o) the following new subparagraph: (p) For all taxable periods beginning on or after January 1, 2027, the United States Internal Revenue Code of 1986, as amended, subject to RSA 77-A:3-a. 2 Business Profits Tax; Adjustments; Internal Revenue Code. RSA 77-A:3-a is repealed and reenacted to read as follows: 77-A:3-a Adjustments; Internal Revenue Code Provisions. In determining gross business profits b
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77-A:3-B
· reference
cally upon its adoption (rolling conformity). Currently, New Hampshire is a static conformity state, using the IRC in effect on December 31, 2018, subject to adjustments found in RSA 77-A:3-b. The most recent amendment to the IRC was made July 2025 in the One Big Beautiful Bill Act (OBBBA). This bill would make the amendments in the OBBBA as well as any other amendments to the IRC made in 2026 or 2027 ap