RSA 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases

Source history

• 1983, 318:4, eff. June 30, 1983

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 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

• 2026 SB635 reference · effective 2026-07-01

  axpayer” means an employer with fewer than 50 employees that is a corporation, a limited liability company, a partnership, or another entity that has any state tax liability under RSA 77-A or RSA 77-E. 77-H:2 Eligibility Criteria. A qualified taxpayer may claim a credit against their tax due under RSA 77-A and RSA 77-E, in the manner described in RSA 77-H:3, for qualified contributions of $300 per

• 2026 SB635-FN reference · effective 2026-07-01

  axpayer” means an employer with fewer than 50 employees that is a corporation, a limited liability company, a partnership, or another entity that has any state tax liability under RSA 77-A or RSA 77-E. 77-H:2 Eligibility Criteria. A qualified taxpayer may claim a credit against their tax due under RSA 77-A and RSA 77-E, in the manner described in RSA 77-H:3, for qualified contributions of $300 per