This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 277-B:17-a · Tax Credits
277-B:17-a Tax Credits. – 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. A client company shall be entitled to the benefit of any such tax credit arising as the result of the employment of leased employees of such client company. Notwithstanding that the employee leasing company is the W-2 reporting employer, the client company shall continue to qualify for 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. Leased employees working for other client companies of the employee leasing company shall not be counted together. Each employing leasing company shall provide, upon request by a client company, state agency, or department responsible for administration of any such tax credit, employment information reasonably required by such agency or department and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. Source. 2015, 216:2, eff. July 1, 2015. 2016, 119:1, eff. May 20, 2016.
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Source. 2015, 216:2, eff. July 1, 2015. 2016, 119:1, eff. May 20, 2016.
Source history
- 2015, 216:2, eff. July 1, 2015
- 2016, 119:1, eff. May 20, 2016
Related materials
Bill relationships
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2026 HB1546
amend · effective 2027-01-01
defined in RSA 77-A:1, XXX] and the principal office at which such person is employed is located within New Hampshire; 22 Labor; Employee Leasing Companies; Tax Credits. Amend RSA 277-B:17-a to read as follows: 277-B:17-a Tax Credits. 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 und
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2026 HB1546-FN
amend · effective 2027-01-01
defined in RSA 77-A:1, XXX] and the principal office at which such person is employed is located within New Hampshire; 22 Labor; Employee Leasing Companies; Tax Credits. Amend RSA 277-B:17-a to read as follows: 277-B:17-a Tax Credits. 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 und
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2026 HB1629
amend · effective 2027-07-01
it allowed under RSA 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.] 17 Labor; Employee Leasing Companies; Tax Credits. Amend RSA 277-B:17-a to read as follows: 277-B:17-a Tax Credits. [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
-
2026 HB1629-FN
amend · effective 2027-07-01
it allowed under RSA 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.] 17 Labor; Employee Leasing Companies; Tax Credits. Amend RSA 277-B:17-a to read as follows: 277-B:17-a Tax Credits. [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