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RSA 162-N:8 · [RSA 162-N:8 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:8 Rules

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Status: repealed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[RSA 162-N:8 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:8 Rules. – The commissioner of revenue administration shall adopt rules, under RSA 541-A, relative to documentation of the credits claimed under this chapter. The commissioner of business and economic affairs shall, in consultation with the executive director of the community development finance authority, adopt rules, under RSA 541-A, relative to the administration and implementation of this chapter. The rules adopted by the commissioner of business and economic affairs shall include provisions relative to:

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Establishment and certification of economic revitalization zones.

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II.

Criteria for and approval of projects in economic revitalization zones, including jobs per dollar thresholds.

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III.

Fees which the commissioner of business and economic affairs may charge to each applicant to cover the reasonable costs of the state's administration of the applicant's participation in the economic revitalization zone tax credit program.

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IV.

Criteria for evaluation of the effectiveness of the tax credit program and whether existing economic revitalization zones continue to meet the criteria of RSA 162-N:2. Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:6, 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, eff. July 1, 2007. 2015, 265:6, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017.

Source history

2003, 301:2
2007, 263:120, eff. July 1, 2007
2015, 265:6, 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-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