RSA 400-A:34-a · Credit for Business Enterprise Tax

Source history

• 1993, 350:31
• 2007, 255:9, eff. Jan. 1, 2008

Related materials

Bill relationships

• 2026 HB1056 amend · effective 2026-11-01

  bates the state’s housing crisis. 2 New Subdivision; Commission to Study the Impacts of Reinsurance on the Cost and Availability of Property Insurance in New Hampshire. Amend RSA 400-A by inserting after section 68 the following new subdivision: Commission to Study the Impacts of Reinsurance on the Cost and Availability of Property Insurance in New Hampshire 400-A:69 Commission to Study the Impacts

• 2026 HB1194 amend

  Credits for Assessments Paid. Amend RSA 408-F:13 to read as follows: 408-F:13 Credits for Assessments Paid. I. A member insurer may offset against its tax liability under RSA 400-A any assessment described in RSA 408-F:9, II(b) for the life insurance and annuity account, and for the health account for guaranteeing the performance of contractual obligations of an impaired or insolvent insurer [in r

• 2026 HB1194-FN amend

  Credits for Assessments Paid. Amend RSA 408-F:13 to read as follows: 408-F:13 Credits for Assessments Paid. I. A member insurer may offset against its tax liability under RSA 400-A any assessment described in RSA 408-F:9, II(b) for the life insurance and annuity account, and for the health account for guaranteeing the performance of contractual obligations of an impaired or insolvent insurer [in r

• 2026 HB1546 reference · effective 2027-01-01

  scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3; (b) Potential liabilities against the state's revenue

• 2026 HB1546 reference · effective 2027-01-01

  and the insurance department, [for the purposes of sharing information received by the department from insurance companies that claim a business enterprise tax credit, pursuant to RSA 400-A:34-a,] and only to the extent necessary, for the administration and collection of tax premiums by the insurance department. The information disclosed pursuant to such exchange agreement shall not include records, files, ret

• 2026 HB1546-FN reference · effective 2027-01-01

  scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3; (b) Potential liabilities against the state's revenue

• 2026 HB1546-FN reference · effective 2027-01-01

  and the insurance department, [for the purposes of sharing information received by the department from insurance companies that claim a business enterprise tax credit, pursuant to RSA 400-A:34-a,] and only to the extent necessary, for the administration and collection of tax premiums by the insurance department. The information disclosed pursuant to such exchange agreement shall not include records, files, ret

• 2026 HB1629 repeal · effective 2027-07-01

  to the state treasurer regarding the business enterprise tax. V. RSA 277-B:9, I(h), relative to responsibilities of employee leasing companies to pay taxes under RSA 77-E. VI. RSA 400-A:34-a, relative to credits for business enterprise taxes. 23 Effective Date. This act shall take effect July 1, 2027. LBA 26-3001 12/3/25 HB 1629-FN- FISCAL NOTE AS INTRODUCED AN ACT repealing the business e

• 2026 HB1629 amend · effective 2027-07-01

  scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, [RSA 77-E,] RS

• 2026 HB1629-FN repeal · effective 2027-07-01

  to the state treasurer regarding the business enterprise tax. V. RSA 277-B:9, I(h), relative to responsibilities of employee leasing companies to pay taxes under RSA 77-E. VI. RSA 400-A:34-a, relative to credits for business enterprise taxes. 23 Effective Date. This act shall take effect July 1, 2027. LBA 26-3001 12/3/25 HB 1629-FN- FISCAL NOTE AS INTRODUCED AN ACT repealing the business e

• 2026 HB1629-FN amend · effective 2027-07-01

  scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, [RSA 77-E,] RS

• 2026 HB417 reference · effective 2025-07-01

  Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as follows: 72:12 Public Utilit