New Hampshire 2022 Regular Session

New Hampshire House Bill HB1063

Introduced
11/2/21  
Refer
11/2/21  
Report Pass
2/8/22  
Engrossed
3/1/22  
Refer
3/1/22  
Report Pass
3/17/22  
Enrolled
4/4/22  
Chaptered
4/12/22  

Caption

Relative to the technical changes to the administration of certain taxes by the department of revenue administration and relative to county redevelopment district bonds for an unincorporated place.

Impact

With this bill, the state aims to streamline the tax administration process, ultimately enhancing revenue collection efficiency. The adjustments to the business profits tax could encourage more businesses to engage in research and development, while the modifications to the meals and rooms tax could lead to greater clarity for consumers, making compliance easier for businesses in the hospitality sector. Moreover, the provisions for redevelopment district bonds could facilitate economic growth in unincorporated areas by providing necessary funding for projects aimed at revitalization.

Summary

House Bill 1063 addresses technical changes in the administration of certain taxes, specifically focusing on the business profits tax and meals and rooms tax in New Hampshire. The legislation clarifies processes for tax credits, particularly in research and development, and revises how the meals and rooms tax is communicated to consumers. Additionally, it establishes guidelines for the issuance of redevelopment district bonds by county commissioners for unincorporated areas, allowing for financing driven by revenues from specific redevelopment projects.

Sentiment

The sentiment around HB 1063 appears mostly constructive, with supporters appreciating the effort to improve tax administration and support local economic development. However, there may be mixed feelings regarding the specifics of redevelopment zones, as some community members might be concerned about the implications of bond financing and the allocation of assessments. Overall, the bill is generally seen as a tool for economic advancement while promoting clarity in tax practices.

Contention

One notable point of contention involves the responsibilities and financial implications for property owners within redevelopment districts. The bill implements assessments on property owners to cover bond repayments, which could be contentious if property owners feel burdened by these additional financial obligations. Additionally, while the bill aims to promote development and economic prosperity, discussions may arise regarding how these changes could affect local control and the extent of county authority in striking deals with developers.

Companion Bills

No companion bills found.

Previously Filed As

NH H0471

An act relating to technical and administrative changes to Vermont’s tax laws

NH HB1288

Relative to the terms for certain officers and the names, duties, and funds of certain divisions within the department of administrative services.

NH HF715

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 187.)

NH HB503

Amending how revenues from taxes are allocated to the education trust fund.

NH HB502

Relative to complete corporate reporting for unitary businesses under the business profits tax and revenues from the state education property tax.

NH HB07373

An Act Concerning The Department Of Revenue Services' Recommendations For Tax Administration And Minor Revisions To The Tax And Related Statutes.

NH SF614

A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(Formerly SSB 1156.)

NH SB435

Relative to the net operating loss carryover under the business profits tax.

NH SB388

Relative to administration of utilities by the department of energy.

NH SSB1148

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(See SF 565.)

Similar Bills

NV SB394

Revises provisions governing abatements and partial abatements of certain taxes. (BDR 32-603)

IN HB1576

Small town opportunity initiative.

FL S1242

Community Redevelopment Agencies

CA SB879

Validations.

CA SB880

Validations.

CA SB878

Validations.

CA SB1515

Validations.

CA SB1516

Validations.