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RSA 162-N:3 · [RSA 162-N:3 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:3 Eligibility Requirements for Business Tax Credits
[RSA 162-N:3 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:3 Eligibility Requirements for Business Tax Credits. – No economic revitalization zone tax credits shall be allowed to any taxpayer unless the taxpayer's project receives written certification in accordance with RSA 162-N:4, I from the commissioner of business and economic affairs that it has expanded the commercial or industrial base in a designated economic revitalization zone and created new jobs in the state. Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:3, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:3, eff. July 1, 2020.
Copy linkSource note
Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:3, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:3, eff. July 1, 2020.
Source history
- 2003, 301:2
- 2007, 263:120, eff. July 1, 2007
- 2015, 265:3, eff. July 1, 2015
- 2017, 156:14, II, eff. July 1, 2017
- 2020, 38:3, eff. July 1, 2020
Related materials
Bill relationships
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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
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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
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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
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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
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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
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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