New Hampshire 2025 Regular Session

New Hampshire House Bill HB635

Introduced
1/16/25  

Caption

Relative to taxing non-profit entities who settle illegal immigrants as for-profit entities.

Impact

If enacted, HB 635 will significantly alter the landscape of taxation for non-profit organizations involved in the resettlement of illegal immigrants. By categorizing these entities under the business enterprise tax framework, it would compel them to navigate a new layer of financial regulations and potential liabilities. States that adopt similar measures may create deterrents for non-profits aiming to assist immigrant populations, potentially altering their operational frameworks and funding sources. The bill also raises concerns regarding the implications for non-profits that engage in humanitarian efforts, as their classification and subsequent taxation would be precariously tied to the services they provide.

Summary

House Bill 635-FN proposes to impose business enterprise taxes on non-profit organizations that engage in activities related to settling illegal immigrants, categorizing these entities as for-profit businesses for tax purposes. The bill aims to generate additional revenue for the state’s General Fund and Education Trust Fund by expanding the taxable base. Additionally, it introduces a bounty system whereby individuals can report non-profits involved in such activities to potentially receive a monetary reward based on the taxes assessed against those entities.

Sentiment

The sentiment surrounding HB 635 appears to be contentious. Supporters view the bill as a necessary step to ensure that all entities, regardless of their non-profit status, contribute fairly to state revenue, particularly those engaged in activities perceived as financially motivated by assisting illegal immigrants. Conversely, critics argue that this legislative measure could threaten the viability of charities and non-profits which assist vulnerable populations, labeling it as an overreach and an attack on organizations aimed at helping those in need.

Contention

A notable point of contention lies within the legality and ethics of imposing such taxes on non-profits. Opponents suggest that this bill could infringe upon the rights of organizations dedicated to humanitarian efforts, potentially classifying their essential services under a business model that they do not fit. Additionally, concerns over the bounty system could foster a culture of distrust and reporting among community members, creating a chilling effect on support networks for immigrants and further complicating the existing challenges within immigration policy.

Companion Bills

No companion bills found.

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