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RSA 162-N:2 · [RSA 162-N:2 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:2 Designation of Economic Revitalization Zone

Title
XII: PUBLIC SAFETY AND WELFARE
Chapter
162-N · ECONOMIC REVITALIZATION ZONE TAX CREDITS
Status
repealed
Official source linked
Yes
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[RSA 162-N:2 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:2 Designation of Economic Revitalization Zone. –

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I.

"Economic revitalization zone" means a zone with a single continuous boundary, designated in accordance with the rules adopted under RSA 162-N:8, and having at least one of the following characteristics:

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(a)

Unused or underutilized industrial parks; or

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(b)

Vacant land or structures previously used for industrial, commercial, or retail purposes but currently not so used due to demolition, age, obsolescence, deterioration, brownfields, relocation of the former occupant's operations, or cessation of operation resulting from unfavorable economic conditions either generally or in a specific economic sector.

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II.

Economic revitalization zones shall be designated by the commissioner of business and economic affairs only upon petition by the local governing body, as defined by RSA 672:6, or the town council. The commissioner of business and economic affairs shall certify that the economic revitalization zone meets the criteria required in paragraph I. Source. 2003, 301:2. 2007, 263:120. 2010, 311:2, eff. July 13, 2010. 2015, 265:1, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017.

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Source note

Source. 2003, 301:2. 2007, 263:120. 2010, 311:2, eff. July 13, 2010. 2015, 265:1, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017.

Source history

  • 2003, 301:2
  • 2007, 263:120
  • 2010, 311:2, eff. July 13, 2010
  • 2015, 265:1, eff. July 1, 2015
  • 2017, 156:14, II, eff. July 1, 2017

Related materials

Bill relationships

  • 2026 HB1546 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

  • 2026 HB1546-FN 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

  • 2026 HB1629 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

  • 2026 HB1629-FN 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

  • 2026 SB404 amend

    existing economic revitalization zones continue to meet the criteria of RSA 162-N:2.] 3 New Sections; Public Safety and Welfare; Economic Revitalization Zone Tax Credits. Amend RSA 162-N by inserting after section 9 the following new sections: 162-N:10 Ineligible Entities. An employer or taxpayer who is a “foreign principal,” whose business entity’s origin, place of incorporation, or parent company

  • 2026 SB404 amend

    ouse of Representatives in General Court convened: 1 Public Safety and Welfare; Economic Revitalization Zone Tax Credits; Reevaluation of Economic Revitalization Zone. Amend RSA 162-N:2-a to read as follows: 162-N:2-a Reevaluation of Economic Revitalization Zone. Each economic revitalization zone shall be evaluated every [5] 8 years to determine if it meets the criteria required in RSA 162-N:2. If an

  • 2026 SB404 reference

    162-N:2-a Reevaluation of Economic Revitalization Zone. Each economic revitalization zone shall be evaluated every [5] 8 years to determine if it meets the criteria required in RSA 162-N:2. If an economic revitalization zone fails to meet the criteria in RSA 162-N:2, its designation as an economic revitalization zone shall be removed. 2 Public Safety and Welfare; Economic Revitalization Zone Tax Credits

  • 2026 SB404-FN amend

    existing economic revitalization zones continue to meet the criteria of RSA 162-N:2.] 3 New Sections; Public Safety and Welfare; Economic Revitalization Zone Tax Credits. Amend RSA 162-N by inserting after section 9 the following new sections: 162-N:10 Ineligible Entities. An employer or taxpayer who is a “foreign principal,” whose business entity’s origin, place of incorporation, or parent company

  • 2026 SB404-FN amend

    ouse of Representatives in General Court convened: 1 Public Safety and Welfare; Economic Revitalization Zone Tax Credits; Reevaluation of Economic Revitalization Zone. Amend RSA 162-N:2-a to read as follows: 162-N:2-a Reevaluation of Economic Revitalization Zone. Each economic revitalization zone shall be evaluated every [5] 8 years to determine if it meets the criteria required in RSA 162-N:2. If an

  • 2026 SB404-FN reference

    162-N:2-a Reevaluation of Economic Revitalization Zone. Each economic revitalization zone shall be evaluated every [5] 8 years to determine if it meets the criteria required in RSA 162-N:2. If an economic revitalization zone fails to meet the criteria in RSA 162-N:2, its designation as an economic revitalization zone shall be removed. 2 Public Safety and Welfare; Economic Revitalization Zone Tax Credits