RSA 77-A:3-b · Adjustments; Internal Revenue Code Provisions

Source history

• 2016, 295:2, eff. June 21, 2016
• 2019, 346:205, eff. Jan. 1, 2020

Related materials

Bill relationships

• 2026 HB1433 reference · effective 2026-07-01

  f new programs or services. II. A business may claim a credit equal to 50 percent of its total claimed expenditures in (a) and (b) against its business profits taxes due under RSA 77-A, against its business enterprise taxes due under RSA 77-E, or apportioned against each, provided the total credits granted shall not exceed 50 percent of the businesses' total claimed expenditures under paragraph I(a)

• 2026 HB1433-FN reference · effective 2026-07-01

  f new programs or services. II. A business may claim a credit equal to 50 percent of its total claimed expenditures in (a) and (b) against its business profits taxes due under RSA 77-A, against its business enterprise taxes due under RSA 77-E, or apportioned against each, provided the total credits granted shall not exceed 50 percent of the businesses' total claimed expenditures under paragraph I(a)

• 2026 HB1546 amend · effective 2027-01-01

  General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State T

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

  General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State T

• 2026 HB1629 amend · effective 2027-07-01

  n General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; Stat

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

  n General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; Stat

• 2026 HB1668 reference · effective 2025-07-04

  cally upon its adoption (rolling conformity). Currently, New Hampshire is a static conformity state, using the IRC in effect on December 31, 2018, subject to adjustments found in RSA 77-A:3-b. The most recent amendment to the IRC was made July 2025 in the One Big Beautiful Bill Act (OBBBA). This bill would make the amendments in the OBBBA as well as any other amendments to the IRC made in 2026 or 2027 ap

• 2026 HB1668-FN reference

  cally upon its adoption (rolling conformity). Currently, New Hampshire is a static conformity state, using the IRC in effect on December 31, 2018, subject to adjustments found in RSA 77-A:3-b. The most recent amendment to the IRC was made July 2025 in the One Big Beautiful Bill Act (OBBBA). This bill would make the amendments in the OBBBA as well as any other amendments to the IRC made in 2026 or 2027 ap

• 2026 HB417 reference · effective 2025-07-01

  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 Utilities. All real estate of railroads and other public ut

• 2026 HB417-FN amend

  nd Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatemen

• 2026 SB404 reference

  ar year.] 162-N:7 Application of Economic Revitalization Zone Tax Credit. I. The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of [$40,000] $50,000 allowe

• 2026 SB404-FN reference

  ar year.] 162-N:7 Application of Economic Revitalization Zone Tax Credit. I. The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of [$40,000] $50,000 allowe