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RSA 77-E:3-f · Granite Patron of the Arts Credit

Title: V: TAXATION
Chapter: 77-E · BUSINESS ENTERPRISE TAX
Status: current
Official source linked: Yes

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77-E:3-f Granite Patron of the Arts Credit. – The unused portion of any granite patron of the arts tax credit awarded by the commissioner under RSA 77-A:5, XVII, shall be available to apply to the business enterprise tax. Source. 2025, 141:188, eff. July 1, 2025.

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Source note

Source. 2025, 141:188, eff. July 1, 2025.

Source history

2025, 141:188, eff. July 1, 2025

Related materials

Bill relationships

2026 HB1420 amend · effective 2030-01-01
ed as an overpayment of tax to be credited or refunded, but with no interest to be paid thereon. 3 New Section; Business Enterprise Tax; Local Advertisement Tax Credit. Amend RSA 77-E by inserting after section 14 the following new section: 77-E:15 Local Advertisement Tax Credit. The local advertisement tax credit, as computed in RSA 77-H, shall be allowed against the tax due under this chapter.
2026 HB1420-FN amend · effective 2030-01-01
ed as an overpayment of tax to be credited or refunded, but with no interest to be paid thereon. 3 New Section; Business Enterprise Tax; Local Advertisement Tax Credit. Amend RSA 77-E by inserting after section 14 the following new section: 77-E:15 Local Advertisement Tax Credit. The local advertisement tax credit, as computed in RSA 77-H, shall be allowed against the tax due under this chapter.
2026 HB1433 reference · effective 2026-07-01
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) and I(b). The credit applied to the business enterprise t
2026 HB1433-FN reference · effective 2026-07-01
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) and I(b). The credit applied to the business enterprise t
2026 HB1546 amend · effective 2027-01-01
urt 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 Treasurer; E
2026 HB1546 related · effective 2027-01-01
any compensation deduction under RSA 77-A. III. RSA 77-A, relative to the business profits tax. IV. RSA 77-E:3-b, relative to unused research and development tax credits. V. RSA 77-E:3-f, relative to unused granite patron of the arts tax credits. VI. RSA 77-E:5-a, relative to the election of qualified investment company status. VII. RSA 77-E:13, relative to the application of credit for business ent
2026 HB1546-FN related · effective 2027-01-01
any compensation deduction under RSA 77-A. III. RSA 77-A, relative to the business profits tax. IV. RSA 77-E:3-b, relative to unused research and development tax credits. V. RSA 77-E:3-f, relative to unused granite patron of the arts tax credits. VI. RSA 77-E:5-a, relative to the election of qualified investment company status. VII. RSA 77-E:13, relative to the application of credit for business ent
2026 HB1546-FN amend · effective 2027-01-01
urt 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 Treasurer; E
2026 HB1629 amend · effective 2027-07-01
ourt 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 Treasurer
2026 HB1629-FN amend · effective 2027-07-01
ourt 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 Treasurer
2026 HB417 amend · effective 2025-07-01
-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-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; Prope
2026 HB417-FN amend
es; 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 understatement. 5 Tax