RSA 77-G:4 · Tax Credits

Source history

• 2012, 287:4, eff. June 27, 2012
• 2017, 63:9, I, eff. Aug. 1, 2017
• 2018, 341:11, eff. July 1, 2018; 357:9, eff. July 1, 2018 at 12:01 a.m

Related materials

Bill relationships

• 2026 HB1546 reference · effective 2027-01-01

  he 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. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review und

• 2026 HB1546 reference · effective 2027-01-01

  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. 11 Taxa

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

  he 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. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review und

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

  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. 11 Taxa

• 2026 HB1629 reference · effective 2027-07-01

  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]. 8 Taxat

• 2026 HB1629 amend · effective 2027-07-01

  he 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. 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

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

  he 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. 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

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

  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]. 8 Taxat

• 2026 HB1774 reference · effective 2026-07-01

  yer.” It is possible that this could apply to New Hampshire business tax returns filed by individual proprietors, where there is currently available an education tax credit under RSA 77-G of up to $510,000 per year, available to be carried forward for five additional years. The qualifying conditions with respect to scholarship organizations for both programs are similar enough that donations made in New

• 2026 HB1774-FN reference · effective 2026-07-01

  yer.” It is possible that this could apply to New Hampshire business tax returns filed by individual proprietors, where there is currently available an education tax credit under RSA 77-G of up to $510,000 per year, available to be carried forward for five additional years. The qualifying conditions with respect to scholarship organizations for both programs are similar enough that donations made in New

• 2026 HB1803 reference · effective 2026-07-01

  h part-time student, provided the student was not a participant in the education freedom account program under RSA 194:1, VII, or the business tax credit scholarship program under RSA 77-G during the determination year. Beginning July 1, 2017 and every July 1 thereafter, the department of education shall adjust the per pupil amount of the additional grant pursuant to RSA 198:40-d. 5 Education; Chartere

• 2026 HB1803-FN reference · effective 2026-07-01

  h part-time student, provided the student was not a participant in the education freedom account program under RSA 194:1, VII, or the business tax credit scholarship program under RSA 77-G during the determination year. Beginning July 1, 2017 and every July 1 thereafter, the department of education shall adjust the per pupil amount of the additional grant pursuant to RSA 198:40-d. 5 Education; Chartere