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RSA 162-N:4 · [RSA 162-N:4 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:4 Economic Revitalization Zone Tax Credit Agreement

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repealed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[RSA 162-N:4 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:4 Economic Revitalization Zone Tax Credit Agreement. –

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I.

The commissioner of business and economic affairs shall certify each application for an economic revitalization zone tax credit with each taxpayer.

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II.

The commissioner, upon satisfaction of the requirements in RSA 162-N:3, shall issue a letter of certification containing such provisions as the commissioner of business and economic affairs determines to be in the public interest, which shall include, but not be limited to:

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(a)

Quality and quantity of full-time jobs created.

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(b)

Duration of the taxpayer's commitments with respect to the economic revitalization zone.

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(c)

The amount of the taxpayer's investment in the project.

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(d)

A precise definition of the location of the facility eligible for the credit.

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III.

The letter of certification shall contain a determination of the final amount of the credit awarded and shall be provided to the commissioner of revenue administration and the taxpayer claiming the credit no later than March 31 of each year. Source. 2003, 301:2. 2007, 263:120. 2010, 311:3, eff. July 13, 2010. 2015, 265:4, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:4, eff. July 1, 2020.

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Source note

Source. 2003, 301:2. 2007, 263:120. 2010, 311:3, eff. July 13, 2010. 2015, 265:4, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:4, eff. July 1, 2020.

Source history

  • 2003, 301:2
  • 2007, 263:120
  • 2010, 311:3, eff. July 13, 2010
  • 2015, 265:4, eff. July 1, 2015
  • 2017, 156:14, II, eff. July 1, 2017
  • 2020, 38:4, eff. July 1, 2020

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-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