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RSA 71-C:2 · Tax Expenditures Specified
71-C:2 Tax Expenditures Specified. – Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under RSA 77-A:1, I and RSA 77-E:1, III. Source. 2014, 28:1, eff. May 23, 2014. 2018, 157:8, eff. July 29, 2018. 2021, 24:4, eff. May 6, 2021; 91:295, eff. July 1, 2021.
Copy linkSource note
Source. 2014, 28:1, eff. May 23, 2014. 2018, 157:8, eff. July 29, 2018. 2021, 24:4, eff. May 6, 2021; 91:295, eff. July 1, 2021.
Source history
- 2014, 28:1, eff. May 23, 2014
- 2018, 157:8, eff. July 29, 2018
- 2021, 24:4, eff. May 6, 2021; 91:295, eff. July 1, 2021
Related materials
Bill relationships
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2026 HB1546
amend · effective 2027-01-01
pply only to tax returns and associated payments under [RSA 77-A and] RSA 77-E. 10 Taxation; Tax Expenditures and Potential Liability Reports; Tax Expenditures Specified. Amend RSA 71-C:2 to read as follows: 71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic
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2026 HB1546-FN
amend · effective 2027-01-01
pply only to tax returns and associated payments under [RSA 77-A and] RSA 77-E. 10 Taxation; Tax Expenditures and Potential Liability Reports; Tax Expenditures Specified. Amend RSA 71-C:2 to read as follows: 71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic
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2026 HB1629
amend · effective 2027-07-01
pply only to tax returns and associated payments under RSA 77-A [and RSA 77-E]. 7 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditures Specified. Amend RSA 71-C:2 to read as follows: 71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic
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2026 HB1629-FN
amend · effective 2027-07-01
pply only to tax returns and associated payments under RSA 77-A [and RSA 77-E]. 7 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditures Specified. Amend RSA 71-C:2 to read as follows: 71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic
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2026 HB417
reference · effective 2025-07-01
year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal 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. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend
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2026 HB417-FN
amend
epartment of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal 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. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71