Committee Summary for House Ways and Means (01/28/2026)

Bill/Time	Type	Title	Sponsor
CACR10 00:12:39.040 - 9:08:50 AM	Public Hearing	relating to the adoption of tax laws. Providing that no law shall establish or increase a state imposed tax unless adopted by not less than two-thirds of the members present and voting.	McFarlane, Donald(R)[A]2025
CACR18 00:34:24.480 - 9:30:35 AM	Public Hearing	relating to tax rates. Providing that the rate of taxes in the state shall not exceed certain annual percentages.	Ulery, Jordan(R)[A-]2025
HB1647 01:04:21.280 - 10:00:32 AM	Public Hearing	relative to the taxation of farm and farm structures.	Ammon, Keith(R)[A]2025
HB1648 01:35:31.679 - 10:31:42 AM	Public Hearing	providing property tax exemptions for qualifying residences.	Luneau, David(D)[CT]2025
HB1648 01:36:27.280 - 10:32:38 AM	Public Hearing	providing property tax exemptions for qualifying residences.	Luneau, David(D)[CT]2025
HB1596 03:30:22.640 - 12:26:33 PM	General Working Session	relative to the collection of certain health care program premiums; funding for the university system of New Hampshire; and raising the tobacco tax.	Stringham, Jerry(D)[D-]2025
HB1580 2024- (unspecified) 03:35:11.760 - 12:31:22 PM	General Working Session	relative to the taxation of non-primary residences.	Wheeler, Jonah(D)[D-]2025
HB1580 03:37:55.200 - 12:34:06 PM	General Working Session	relative to the taxation of non-primary residences.	Wheeler, Jonah(D)[D-]2025
HB1707 03:47:31.760 - 12:43:42 PM	General Working Session	creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.	Read, Ellen(D)[D]2025
HB1409 03:48:40.800 - 12:44:51 PM	General Working Session	modifying the deposit of revenues collected from video lottery terminals.	Ames, Dick(D)[CT]2025
HB1810 03:50:30.720 - 12:46:41 PM	General Working Session	relative to a road salt fee to support certified winter road maintenance practices.	Darby, Will(D)[CT]2025
HB1480 04:01:16.080 - 12:57:27 PM	General Working Session	raising the meals and rooms tax rate.	Cahill, Michael(D)[CT]2025
HB1063 amendment to protect small businesses 04:02:11.040 - 12:58:22 PM	General Working Session	reducing the amount of meals and rooms taxes operators can retain.	Petrigno, Peter(D)[F]2025
HB1090 -	General Working Session	subjecting certain motor vehicles to meals and rooms taxes.	Spahr, Terry(D)[D-]2025
HB597 04:11:50.080 - 1:08:01 PM	General Working Session	establishing a designated behavioral health access point within the enhanced 911 system.	Boyd, Bill(R)[C]2025
HB1599 04:18:59.680 - 1:15:10 PM	General Working Session	allowing net operating losses to be carried forward in perpetuity following a loss year.	Janigian, John(R)[B+]2025
HB559 04:24:08.880 - 1:20:19 PM	General Working Session	relative to staffing requirements in emergency medical transport vehicles.	Rhodes, Jennifer(R)[B+]2025
HB1596 04:31:53.439 - 1:28:04 PM	Executive Session	relative to the collection of certain health care program premiums; funding for the university system of New Hampshire; and raising the tobacco tax.	Stringham, Jerry(D)[D-]2025
HB1580 04:37:56.719 - 1:34:07 PM	Executive Session	relative to the taxation of non-primary residences.	Wheeler, Jonah(D)[D-]2025
HB1707 04:41:11.760 - 1:37:22 PM	Executive Session	creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.	Read, Ellen(D)[D]2025
HB1409 04:43:55.520 - 1:40:06 PM	Executive Session	modifying the deposit of revenues collected from video lottery terminals.	Ames, Dick(D)[CT]2025
HB1810 04:48:24.798 - 1:44:35 PM	Executive Session	relative to a road salt fee to support certified winter road maintenance practices.	Darby, Will(D)[CT]2025
HB1480 05:11:39.920 - 2:07:50 PM	Executive Session	raising the meals and rooms tax rate.	Cahill, Michael(D)[CT]2025
HB1063 05:15:26.160 - 2:11:37 PM	Executive Session	reducing the amount of meals and rooms taxes operators can retain.	Petrigno, Peter(D)[F]2025
HB1090 05:25:42.400 - 2:21:53 PM	Executive Session	subjecting certain motor vehicles to meals and rooms taxes.	Spahr, Terry(D)[D-]2025
HB1597 05:48:42.400 - 2:44:53 PM	Executive Session	relative to business profits tax expense deductions.	Janigian, John(R)[B+]2025
HB1599 05:52:49.760 - 2:49:00 PM	Executive Session	allowing net operating losses to be carried forward in perpetuity following a loss year.	Janigian, John(R)[B+]2025
HB1559 05:55:43.520 - 2:51:54 PM	Executive Session	increases the percentage allocation of New Hampshire's gaming revenue to problem gaming services.	Salvi, Santosh(D)[CT]2025
Unclear 05:58:49.360 - 2:55:00 PM	General Working Session	Unclear

CACR10: Representative McFarland Support00:12:39.040 - 9:08:50 AM; Representative McFarland introduced CACR10, emphasizing that taxes are coercive and require broad consent. He explained that the proposal mandates a supermajority (two-thirds) vote in the House for new taxes or increases to existing ones, aligning with standards for constitutional amendments and veto overrides. He presented a minimal amendment to clarify origination and adoption language, fixing a drafting defect to ensure bills originate in the House and are approved by supermajority. He argued this protects families, businesses, and towns, locking the principle into the constitution. During Q&A, he clarified that it applies to new taxes like on video lottery terminals, does not apply to fees or tax decreases, affects only state taxes, and requires supermajority only in the House due to its representative nature. He urged support for ought to pass with the amendment.
CACR18: Representative Ulery, Hillsboro 13 Support00:34:24.480 - 9:30:35 AM; Representative Ulery introduced CACR18, which creates a right of action for municipalities if taxes exceed a formula based on a four-year moving average of inflation, effectively requiring broad support for property tax increases beyond that threshold. He argued that raising taxes is coercive, akin to legal plunder if excessive, and that supermajority-like consent ensures it's not oppressive. The proposal sets a budgeting format, allows residents to challenge non-compliance, and mandates excess funds for a rainy day fund to pay down debt. During Q&A, he clarified it's not exactly a two-thirds vote but limits increases to inflation plus a formula, provides a legal course for citizens to prevent over-taxation, and includes a 20-times attorney's fees award as a deterrent, similar to RSA 91-A, only payable if the citizen wins.
CACR18: Representative Ulery, Hillsboro 13 Support00:41:41.920 - 9:37:52 AM; Representative Ulery explains that the proposal sets up a formula to limit budget increases, ensuring that even with low voter turnout at town meetings, the 15% attendance cannot drastically increase budgets by 50-75%, which has occurred in some cases. He notes that town budgets, like in Hudson, have risen while school populations decline, causing issues. Regarding cities without town meetings, the formula applies to budget committees, capping spending at the calculated amount based on inflation and population change.
CACR18: Representative Elberger Information Only00:44:03.359 - 9:40:14 AM; Representative Elberger questions how the bill impacts cities without town meetings, where decisions are made by elected representatives. He seeks clarification on the two-thirds approval requirement, which the sponsor denies. He references the bill's language on line 8, outlining the formula for maximum annual percentage change in spending: the 4-year moving average of inflation up to 2.5%, plus the prior year's population change. This sets the spending limit for budget committees in cities.
CACR18: Unidentified Representative Information Only00:45:54.880 - 9:42:05 AM; The speaker raises concerns about the state's pension funding, noting that NHSA pays $35 million annually, with only 20% for pensions and 80% to replenish the fund. They question how limiting municipal spending reconciles with the state not fulfilling its pension commitments, forcing municipalities to cover the shortfall, potentially requiring overrides of the cap. The sponsor responds that municipalities set employee wages and contributions, so it's their responsibility, not the state's to fully fund.
CACR18: Representative Opel Information Only00:46:46.400 - 9:42:57 AM; Representative Opel questions the formula, confirming it's 2.5% plus population change, e.g., a 2% population increase would make the cap 4.5%. They clarify that inflation is capped at up to 2.5% based on the 4-year moving average, even if higher, and seek understanding of population impact, like a 1% increase raising the cap to 3.5%. The sponsor agrees the analysis is generally correct.
CACR18: Representative Shamberg Information Only00:50:27.920 - 9:46:38 AM; Representative Shamberg asks if the cap affects school districts within municipalities. If revenues exceed the cap, only up to 10% can be used for debt or refunds. They inquire if this limits school districts' ability to use unexpected revenue windfalls to improve facilities.
CACR18: Representative Spar Information Only00:51:16.720 - 9:47:27 AM; Followed up on questions about the 2.5% cap on spending, confirming it as a moving average up to 2.5%. Raised concerns about national debt increases from 2016-2020 adding $8 trillion and subsequent inflation rates of 4.5% in 2021 and 6.5% in 2022, with projections of more debt and inflation up to 8% in 2025. Questioned if capping spending hamstrings legislative flexibility in budgeting.
CACR18: Unidentified Representative Information Only00:52:25.680 - 9:48:36 AM; Responded that a balanced budget amendment is needed notwithstanding other issues. Argued that the cap protects communities from overspending by municipal governments, tying it to inflation plus population increase, and emphasized involving community members more directly in tax decisions.
CACR18: Representative M. Information Only00:53:45.119 - 9:49:56 AM; Noted the bill's warrant article for voters seems complicated with five sections and legalistic language from the Secretary of State. Expressed concern that voters might be deterred by the math-heavy ballot, asking if a simplified version exists. The sponsor explained it's standard boiler language and that advertising would educate voters.
CACR18: Representative Opel Information Only00:54:54.400 - 9:51:05 AM; Asked about a circuit breaker for disasters like floods or storms allowing spending beyond the cap for repairs. The sponsor replied that municipalities have insurance and a rainy day fund built into the bill for excess revenues. On follow-up, clarified the rainy day fund expenditures are capped but bonds can be issued for catastrophes, becoming part of the next fiscal cycle, emphasizing money management and community involvement.
CACR18: Representative Elmy Information Only00:56:14.400 - 9:52:25 AM; Recalled a major fire in Lebanon that destroyed half the downtown, questioning how such events were handled. Asked about the role of the annual percentage change in New Hampshire's population, noting a 15% increase since the census, and how it's added to the formula. The sponsor confirmed it's added together, mentioning implications for congressional districts.
CACR18: Representative Smith Information Only00:58:45.760 - 9:54:56 AM; Inquired how the formula of 2.5% moving average plus population change was derived. The sponsor explained it came from attending programs, sessions, and discussions, noting it's standard in places like California or Colorado around 2.5%.
CACR18: Representative Uler Information Only00:59:33.839 - 9:55:44 AM; Clarified that the state (Dillon rule) grants local control to municipalities, countering any notion that the state runs everything.
HB1647: Representative Keith Ammon, Hillsboro District 42 (New Boston, Mount Vernon, Lyndeborough) Support01:04:21.280 - 10:00:32 AM; Introduced the bill addressing unfair tax treatment of farm structures, which varies by community. Explained that farm structures are essential for maintaining open space and farm productivity but lack independent revenue streams, unlike commercial properties. Highlighted the inequity for farmers on town boundaries facing different tax treatments from neighbors. Stated the bill promotes tax fairness, supports generational farming, enhances food security, and preserves rural character. Noted he is not a farmer but appreciates their role.
HB1647: Representative Ammon (sponsor) Support01:07:11.920 - 10:03:22 AM; The sponsor responds to questions about potential tax rate increases or service cuts due to assessment reductions, stating that towns typically raise rates rather than cut services. He emphasizes tax fairness across the state and the compelling state interest in supporting the farm community. He discusses variations in taxation of farm structures between towns, as it's currently an opt-in program. He notes no specific analysis on impacts to small towns but relies on fiscal notes. He defers questions on current use law to experts. He explains the bill originated from a constituent request and is open to adjusting the 10% cap. He references RSAs 79F and 751 related to assessments. He agrees 'require' might be too strong a word, suggesting 'promote' instead, and highlights food security benefits.
HB1647: Rob Levit, owner of Empress Farm, Mont Vernon Support01:19:08.000 - 10:15:19 AM; Levit testifies in favor of making RSA 79F uniform statewide to ensure fair tax assessments for qualifying farm structures, currently optional and leading to inconsistencies between towns. He describes how optional adoption burdens small farms in non-adopting towns, pressuring them to sell or convert land, accelerating farmland loss. He argues that over-assessed structures exceed insured values, harming family operations. He counters revenue loss concerns by noting farms' broader benefits like open space, local food systems, biodiversity, tourism, and cultural identity, which outweigh modest fiscal impacts. As a small organic farmer, he urges an 'ought to pass' vote to preserve New Hampshire's agrarian heritage. During Q&A, he provides an example of a neighbor's dairy farm assessed at $2.5 million but insured for $500,000, explains assessments based on market value influenced by location, and clarifies the bill affects structures on current use enrolled land, benefiting agricultural corporations statewide.
HB1647: Victor Orlando, Hollis Support01:28:47.040 - 10:24:58 AM; Orlando discusses the supply and demand impacts of high farm taxes, explaining that increased costs lead to higher food prices or farmers going out of business, reducing food supply and causing inflation. He notes a family of five spends $400-500 weekly on groceries and argues statewide uniformity would lower or stabilize costs by securing the food supply, using Hollis as an example of a farmer-friendly town while highlighting variations elsewhere.
HB1648: Representative Dave Luno, Hopkinton and Bow Information Only01:35:31.679 - 10:31:42 AM; Luno introduces HB1648, representing Hopkinton and Bow in Merrimack County District 9, and notes its statewide implications as it affects Granite Staters broadly.
HB1648: Representative Dave Luno, Hopkinton and Bow Support01:36:27.280 - 10:32:38 AM; The speaker explains the bill's purpose to provide a $300,000 homestead exemption from the statewide education property tax (swept) for primary residences. He highlights how rising values of entry-level homes, especially manufactured housing, have disproportionately increased tax burdens on lower-income homeowners. Using examples from Rochester and Exeter revaluations, he shows tax triples despite flat budgets. He argues this shifts burden from expensive to modest properties, affecting young families and fixed-income retirees. Data from DRA indicates over 395,000 homes would benefit, reducing taxes significantly for most, while higher-value homes pay slightly more. He addresses questions on implementation, assessor burdens, application processes, and impacts on municipalities like Charlestown vs. seacoast towns.
HB1648: Representative Dan McGuire, Epsom Oppose01:59:59.760 - 10:56:10 AM; The speaker questions the bill's effectiveness, arguing it applies to all property taxes, not just swept, requiring major revisions. He explains swept is artificial and stays within towns via donor town adjustments, so exemptions wouldn't reduce total taxes collected locally—only shift burdens within towns. For example, in Manchester, reduced swept would increase local school taxes. He notes swept is about 8% of total taxes and suggests alternatives like differential rates for residential vs. commercial, but doubts constitutionality. He acknowledges the motivation for relief but believes the bill as written is ineffective without rewriting to clarify separate valuations for swept.
HB1648: Representative Ellen Reed, Rockingham, Newmarket, and Newfields Support02:14:12.400 - 11:10:23 AM; The speaker supports the bill with amendments, drawing from her six years on homestead exemptions. She views property tax as regressive, taxing below ability to pay and pricing out inheritors or low-income owners. She proposes her HB1674 (in municipal committee) as a model: towns vote on warrant for income-based exemptions (below median household income, one primary home under median assessment), using a formula for graduated relief without cliffs. Developed with a math professor, it leverages skewed property distributions for minimal mill rate increases (e.g., 2 cents). It avoids swept issues, unfunded mandates, and shifts to renters by incentivizing landlords to offer workforce housing for exemptions. She offers collaboration to amend or pull her bill for hearing.
HB1648: Mike Roy Support02:27:09.920 - 11:23:20 AM; The speaker, a retiree, shares personal calculations showing his property taxes rose 1.77% annually over 15 years, outpacing Social Security (1.40%) and investments (1.11%), eroding his finances yearly. He provides tax records to illustrate the burden on fixed-income seniors.
HB1648: Representative David Paige, Conway Support02:27:57.840 - 11:24:08 AM; Approaching as a housing policy issue, the speaker notes property taxes drive homeowner instability amid affordability crises. In Conway (Mount Washington Valley, Carroll County), half the housing is second homes/seasonals, pricing out locals. A homestead exemption acts as a pressure valve to retain primary residents, especially seniors (fastest-growing homeless group). He hears demands from constituents and notes NH lags regional states in such relief. Urges amendments for clarity on swept only, mixed-use (e.g., ADUs), home occupations (e.g., daycares), and renter protections to avoid cost pass-throughs, emphasizing it's resolvable and crucial for housing stability.
HB1648: Jennifer Ramsey, Department of Revenue Administration Information Only02:36:04.720 - 11:32:15 AM; Providing technical analysis, she clarifies confusion on local vs. swept application (her director sees it as swept only). Notes differing definitions of ownership/residency from other exemptions, potentially excluding seasonal workers intending NH as primary home. Suggests permanent applications (like RSA 72:33) over annual to ease assessor burden. Recommends changing 'homestead exemptions' to 'property tax exemptions' and clarifying rulemaking (local assessors lack RSA 541-A authority; suggest Assessing Standards Board or DRA with 'shall' and forms). Discusses distributional effects: shifts swept burden between towns and within towns if applied to local apportionment, creating dual tax rolls. Offers to answer questions and provides handout.
HB1648: Unidentified Speaker Information Only02:43:38.640 - 11:39:49 AM; The speaker discusses the impact of new residents moving in and paying significantly higher property taxes, leading to an increase in the overall tax rate. They mention a period of eight years with no new moves and a recent similar occurrence where the value for half a duplex reached $500,000. The speaker questions the availability of data on housing values used in community calculations.
HB1648: Jennifer Ramsey, Department of Revenue Administration Information Only02:44:32.960 - 11:40:43 AM; Responding to the question, Ramsey confirms that the property bureau has data on housing values but does not have it available at the hearing. She suggests taking the conversation offline for further explanation.
HB1596: Representative Tom (unidentified last name) Support03:30:22.640 - 12:26:33 PM; Suggests a tiered approach to implementing the tobacco tax increase over three or four years, starting with 40 cents per pack in the first year, to address health and fiscal challenges gradually rather than all at once.
HB1596: Representative Morris Support03:31:31.840 - 12:27:42 PM; Appreciates the tiered idea but prefers a minimal 22-cent increase to maintain New Hampshire's competitive advantage for cigarette purchases from surrounding states, especially for menthol or flavored cigarettes. Notes that a conservative think tank indicated minimal impact from such a small increase.
HB1596: Unidentified Representative Oppose03:32:40.080 - 12:28:51 PM; Opposes a 22-cent increase, arguing that the purpose of raising the tobacco tax is to shock smokers into quitting to reduce long-term costs to the state. A small increase like 22 cents is insufficient compared to past minor hikes.
HB1596: Representative Spark Support03:34:11.120 - 12:30:22 PM; Highlights the bill's benefits by noting the $1.5 billion in lost productivity from smoking-related diseases, $2,000 annual additional health care costs per smoker, and $2,500 in cigarette expenses. Emphasizes the need to raise the tax by at least a dollar to keep pace with inflation after 17 years, still positioning New Hampshire below neighboring states.
HB1580 2024- (unspecified): Representative Shamberg Support03:35:11.760 - 12:31:22 PM; Presents an amendment that broadens the bill's categories to include all rental properties occupied by tenants regardless of duration, simplifies administration, adds an exemption for uninhabitable winter properties due to lack of weatherization, and clarifies standards for seasonal camps and structurally limited dwellings. Aims to modernize the existing statute.
HB1580 2024- (unspecified): Representative Opel Information Only03:37:06.080 - 12:33:17 PM; Expresses concerns with the amendment, noting it goes in the right direction but questions whether section 3A 2 exempts short-term rentals, unsure if that aligns with the bill's intent. Mentions a conversation with someone regarding the bill.
HB1580: Representative Tierney Information Only03:37:55.200 - 12:34:06 PM; Struggles with the math of the bill, noting that property-wealthy communities with low taxes will benefit more. Unsure which communities will benefit most and finding it hard to identify a sweet spot to help the intended people.
HB1580: Representative Opel Oppose03:39:17.520 - 12:35:28 PM; Believes the bill is unconstitutional under the New Hampshire Constitution because tax rates must be uniform, and this acts as a multiplier on the existing rate for certain properties, creating different rates for different people.
HB1580: Unidentified Representative Information Only03:40:33.840 - 12:36:44 PM; Disagrees that it's unconstitutional, arguing it qualifies as a new tax applied equally to a class of people (non-primary residences). Compares it to meals and rooms tax for short-term rentals vs. long-term. Sees it as a fairness issue since non-primary owners use fewer town services like schools.
HB1580: Unidentified Representative Information Only03:41:45.760 - 12:37:56 PM; Acknowledges non-primary owners expect services like fire, police, and road plowing. Compares to school taxes benefiting the community broadly, not just users. Notes demand for services from short-term rentals.
HB1580: Representative Murphy Information Only03:43:47.040 - 12:39:58 PM; Reminds that DRA testified the proposed residency test differs from current methods, potentially causing implementation and enforcement issues.
HB1580: Representative Elberger Support03:45:07.920 - 12:41:18 PM; Legislation creating extra work for employees shouldn't prevent passage; can adapt with different effective dates. Communities are interconnected; education is a public and personal good, essential for future professionals like doctors and mechanics. Opposes limiting benefits based on direct usage.
HB1580: Representative Murphy Oppose03:46:15.600 - 12:42:26 PM; Public testimony on the bill was overwhelmingly negative, a valid factor in consideration.
HB1580: Unidentified Representative Information Only03:47:31.760 - 12:43:42 PM; If renting out the property, owners pay meals and rooms tax, raising concerns of double taxation.
HB1707: Representative Oppose03:47:31.760 - 12:43:42 PM; Agrees with Representative Tierney on the constitutional issue.
HB1707: Unidentified Representative Information Only03:48:40.800 - 12:44:51 PM; Testimony highlighted that the bill doesn't address tax lien homes owned by municipalities, a technical issue needing resolution before passage.
HB1409: Representative Shamburgg Support03:48:40.800 - 12:44:51 PM; Shifting VLT revenue from general fund aligns funding with state responsibilities like education, promoting transparency by separating school funding from unrelated spending.
HB1409: Representative Elme Information Only03:49:43.520 - 12:45:54 PM; Questions constitutionality since education funding is limited to lottery proceeds; notes VLTs are gaming, not lottery, distinguishing them. References prior discussions.
HB1409: Representative Buer Information Only03:50:30.720 - 12:46:41 PM; Technical constitutional question would require a lawsuit to challenge; not within committee's purview. Notes it passed in HB2, Senate approved, governor signed, so it's law unless challenged.
HB1810: Representative Shamburgg Support03:50:30.720 - 12:46:41 PM; Good bill for communities and water sources, but suggests a three-year tiered approach: year 1 for certification understanding, year 2 minimal revenue, year 3 full $4 per ton. Notes town of Wilmot uses much sand salt and would be affected by immediate full fee.
HB1810: Unidentified Representative Support03:52:07.600 - 12:48:18 PM; Fee is minimal and economic in long term; salt harms lakes (billions in tourism), water supply (hundreds of useless wells), and health (productivity, healthcare costs). Many communities/states mitigate salt use without safety impacts; opportunity cost favors the bill.
HB1810: Representative Alberta Support03:54:54.160 - 12:51:05 PM; Reinforces economic sense due to impact on cyanobacteria growth, detrimental to health and expensive to mitigate.
HB1810: Representative Mallaloy, Greenland Support03:56:08.479 - 12:52:19 PM; Agrees with prior points. Towns like Greenland contract certified plow services; assumes most state/town plows and contractors are certified. Emphasizes it's a fee, not a tax.
HB1810: Mr. Bolton Support03:56:08.479 - 12:52:19 PM; DES provides offsetting grants for certification classes, making it a win-win.
HB1810: Representative Elme Information Only03:57:21.199 - 12:53:32 PM; Biggest issue is state government bearing costs; may need budget year implementation. Unsure of total cost.
HB1810: Unidentified Representative Information Only03:57:21.199 - 12:53:32 PM; Effective date impacts costs. Suggests education on Green SnowPro program as incentive, though it still affects certified users; education may be better than fee.
HB1810: Unidentified Representative Support03:58:43.920 - 12:54:54 PM; Education ongoing; town follows similar regimen with little ice/snow issues. Smaller towns struggle with contractors/certification. Effective date of 60 days after passage needs change.
HB1810: Representative Spar Support04:00:12.000 - 12:56:23 PM; EPA estimates $5 billion annual US damage to vehicles/roads from salt; NH's share ~$20 million. Bill generates ~$4 million; suggests possibly lowering to $2-3/ton but supports cost-benefit.
HB1810: Unidentified Representative Support04:01:16.080 - 12:57:27 PM; Reinforces it's a fee to mitigate economic impacts on health, tourism, lakes, water supply.
HB1480: Unidentified Representative Support04:01:16.080 - 12:57:27 PM; Brings $20.9 million back to general fund, a positive.
HB1063 amendment to protect small businesses: Representative Opel Support04:02:11.040 - 12:58:22 PM; Amendment protects small businesses from credit card fee impacts, as they pay higher rates (5-6%) unlike large chains (3%). Uses definition for independently owned/operated with ≤20 employees to qualify for 3% retention discount. Avoids subsidizing big chains like Hilton/Marriott. Bill good overall.
HB1063 amendment to protect small businesses: Unidentified Representative Information Only04:05:45.199 - 1:01:56 PM; Questions how DRA would monitor small business qualification; suggests application process like exemptions.
HB1063 amendment to protect small businesses: Representative Brier Information Only04:05:45.199 - 1:01:56 PM; Notes many hotels are franchises independently owned but under big names. Margins tight for restaurants regardless of size; 3% gross loss problematic.
HB1063 amendment to protect small businesses: Representative Elme Information Only04:09:13.040 - 1:05:24 PM; Questions if 'independently owned and operated' legally excludes franchises; notes they lack independence in operations.
HB1063 amendment to protect small businesses: Representative Elberger Information Only04:09:13.040 - 1:05:24 PM; Assumes employee minimum (≤20) would exclude larger franchises like local Marriott.
HB1063 amendment to protect small businesses: Representative Southworth Information Only04:10:30.720 - 1:06:41 PM; Concerned NH is only New England state doing this; competes with others where restaurants succeed. Hasn't decided on bill.
HB1063 amendment to protect small businesses: Representative Opel (response) Support04:06:57.600 - 1:03:08 PM; Language from RSA 178:7 has legal meaning; covers most small businesses like family restaurants/Airbnbs. Large entities negotiate better rates; small ones add surcharges but still disadvantaged.
HB1063 amendment to protect small businesses: Representative Brier (response) Information Only04:06:57.600 - 1:03:08 PM; Example of Steve Dupri operating Comfort Inn under franchise but independently; covers most small businesses.
HB597: Unidentified Representative (bill sponsor) Support04:11:50.080 - 1:08:01 PM; Encourages NH business investment in machinery/tools by aligning with federal $2.5M immediate deduction (vs. depreciation); above that still depreciated. It's a timing change, not tax amount; net neutral to state but boosts investment.
HB597: Representative Elberger Information Only04:13:06.399 - 1:09:17 PM; Questions when last changed (2018); suggests raising to $10M given inflation since 1918.
HB597: Unidentified Representative (response) Support04:14:13.920 - 1:10:24 PM; Brings in line with federal post-2018 TCJA; simplifies for businesses doing dual federal/state taxes. NH still based on 2018 federal.
HB597: Representative Shamburg Support04:14:13.920 - 1:10:24 PM; Supports but wants quantifiable metrics (new hires, wage increases) to measure impact; none provided from past implementations.
HB597: Representative Opel Information Only04:15:37.040 - 1:11:48 PM; Concerns: $2.5M targets large businesses, not small; recent policies favored big over small. Also worries about accelerating automation replacing human workers.
HB597: Unnamed Speaker Information Only04:17:08.000 - 1:13:19 PM; The speaker recalls a previous consideration of a similar exemption about 10 years ago, initially at $1 million, but the US Senate increased it to $2.5 million. The committee had been looking at $500,000 but decided to stay with the current approach.
HB1599: Representative Shamburg Oppose04:18:59.680 - 1:15:10 PM; Representative Shamburg expresses concern that allowing net operating losses in perpetuity is a long time and could strain the state's future obligations due to reduced revenue.
HB1599: Representative Opel Information Only04:19:46.159 - 1:15:57 PM; Representative Opel suggests interim study due to the $88 million fiscal note impact and current climate, noting it was discussed in the public hearing. She wants data on how many businesses remain in operation 10 years after a loss to assess true impact.
HB1599: Unnamed Speaker (likely Chair) Information Only04:20:49.439 - 1:17:00 PM; The chair agrees to interim study given the fiscal impact and difficulty in measuring, noting DRA's estimate of nearly $90 million loss.
HB1599: Representative Elmy Information Only04:22:46.640 - 1:18:57 PM; Representative Elmy raises the angle of potential scalpers buying up closing businesses to exploit losses, suggesting further study is needed.
HB559: Chair (Mr. German) Oppose04:24:08.880 - 1:20:19 PM; The chair notes the recent passage in HB2 and lack of baseline data on revenues and problem gaming demands, suggesting increasing without metrics is irresponsible.
HB559: Representative Shamburg Support04:24:53.920 - 1:21:04 PM; Representative Shamburg agrees the increase would strengthen public health but acknowledges lack of metrics.
HB559: Charlie McIntyre, Lottery Director Information Only04:25:48.239 - 1:21:59 PM; Charlie McIntyre explains revenues are in arrears, with only $44,000 transferred so far, but VLT revenues are growing exponentially from $2M to $10M monthly. He discusses conversion pace and lacks specific data on best practices but notes 1% of revenues would be $2.5M, highlighting comorbidities in addictions.
HB559: Representative Spar Information Only04:26:55.680 - 1:23:06 PM; Representative Spar asks about best practices for funding addiction services, noting averages of 1-2% in other states.
HB559: Representative Barf Information Only04:28:43.520 - 1:24:54 PM; Representative Barf inquires about reports from the Governor's Commission on Addiction regarding fund utilization.
HB559: Representative Southwest Information Only04:29:52.479 - 1:26:03 PM; Representative Southwest asks about issues with sports betting and any uptick in problems.
HB559: Rosa Elme Information Only04:30:42.319 - 1:26:53 PM; Rosa Elme discusses past failed efforts on gambling addictions and questions interrelation with general addictions, suggesting the commission needs specific reference to gambling.
HB559: Unnamed Speaker Information Only04:30:42.319 - 1:26:53 PM; Suggests asking the Governor's Commission for utilization data to ensure effectiveness for problem gamblers.
HB1596: Representative Cole Oppose04:31:53.439 - 1:28:04 PM; Representative Cole moves for ITL, agreeing a tobacco tax increase could deter smoking but highlights issues: creates $18M permanent appropriation for UNH, repeals premiums for children's health insurance, leading to $34M shortfall in 2027. Shifts costs to taxpayers, needs significant work.
HB1596: Representative Shamberg Information Only04:33:11.680 - 1:29:22 PM; Representative Shamberg questions when to study issues without subcommittees.
HB1596: Representative Opal Support04:34:13.279 - 1:30:24 PM; Representative Opal notes the tobacco tax raise would generate $83M, covering the appropriations and premium repeal.
HB1580: Representative Tierney Oppose04:37:56.719 - 1:34:07 PM; Representative Tierney moves to ITL the bill, arguing it is unconstitutional to double tax residents and would lead to legal challenges. He notes issues with residency descriptions and that most public testimony opposed the bill.
HB1707: Representative Murphy Oppose04:41:11.760 - 1:37:22 PM; Representative Murphy moves to ITL the bill, stating it would be unfair to homeowners paying view meals, rentals, and higher property taxes for seasonal or unoccupied properties. It could jeopardize family legacy properties, force campground sales, and affect traveling workers like nurses.
HB1409: Representative Cole Oppose04:43:55.520 - 1:40:06 PM; Representative Cole moves to ITL the bill, explaining it strips up to $93.9 million from the general fund without backfill, harming core services like public safety and infrastructure. He calls it a net zero shell game not providing new education funding.
HB1409: Representative Opel Support04:45:10.878 - 1:41:21 PM; Representative Opel argues that video lottery revenue should go to education per the state constitution, as lotteries were dedicated to education by voter amendment. He believes it aligns with public will, even if challenged in court.
HB1409: Representative Elberger Support04:45:10.878 - 1:41:21 PM; Representative Elberger points out that public education is a required state service under the constitution, supporting the bill's redirection of funds.
HB1810: Representative Ally Oppose04:48:24.798 - 1:44:35 PM; Representative Ally moves to ITL the bill, noting NHDOT's green snow pro program has reduced pollution voluntarily. A $4 per ton fee on motorists does not justify the cost and won't sufficiently stimulate the program, as towns are already requiring certification and companies are joining voluntarily. Education and local requirements are working without the tax.
HB1810: Representative Elberger Support04:50:33.120 - 1:46:44 PM; Representative Elberger argues education alone is insufficient, as seen with tobacco regulations. The bill addresses health risks from cyanobacteria and economic impacts on tourism, emphasizing the need for action beyond education.
HB1810: Representative Malloy Support04:51:21.280 - 1:47:32 PM; Representative Malloy stresses urgency due to rising sodium levels in private wells and communities, expressing concern over the lack of action on this environmental issue.
HB1810: Representative S. Support04:52:46.400 - 1:48:57 PM; Representative S. shares a personal example of a lake near an interstate suffering from severe cyanobacteria costing $1 million to mitigate temporarily, highlighting the health impacts and questioning if the state uses Green Snow Pro.
HB1810: Representative Elme Support04:54:35.200 - 1:50:46 PM; Representative Elme explains the program uses grants from the salt mitigation fund to train plow operators, many without high school education, to reduce salt use and improve water quality.
HB1810: Representative Almy Oppose04:56:21.920 - 1:52:32 PM; Representative Almy argues against the bill, suggesting that liability protections already exist in the Snow Pro program, which operators pay for voluntarily. He compares it to paying for college to gain benefits and opposes an additional fee or tax on salt that would burden everyone, from small bag users to large operations, emphasizing that the current program provides sufficient incentive without broad costs.
HB1810: Representative Almy Oppose04:57:43.440 - 1:53:54 PM; Representative Almy urges the committee to study the issue rather than ITL the bill, highlighting the urgency of the environmental problem with salt impacting economy, health, and water supply. He proposes incentives like waiving or discounting the fee for Snow Pro participants to encourage adoption and education, suggesting select boards would support such measures.
HB1810: Representative Elberger Support04:58:53.760 - 1:55:04 PM; Representative Elberger notes that actions on one property can affect neighbors, using farms as an example to illustrate broader impacts.
HB1810: Representative Almy Support05:00:22.718 - 1:56:33 PM; Representative Almy supports interim study to avoid ignoring the urgent salt problem, arguing against ITL and emphasizing the need for quicker solutions through study.
HB1810: Unidentified Representative Oppose05:01:37.280 - 1:57:48 PM; The representative questions the urgency, noting DOT's successful program reducing salt use and their planned fund increase next year. They argue for more time to gather data beyond anecdotes, suggesting further study might still lead to ITL due to insufficient information.
HB1810: Representative Spar Support05:02:41.920 - 1:58:52 PM; Representative Spar acknowledges merits in studying negative consequences like vehicle depreciation, well contamination, and state liability. He supports quantifying impacts, including potential lawsuits and well remediation costs, and mentions other states' mitigation funds from salt fees, agreeing on immediacy to fix the issue.
HB1810: Representative Malloy Support05:03:48.320 - 1:59:59 PM; Representative Malloy disputes anecdotal claims, citing data from the long-term drinking water commission showing high sodium in private wells across towns like Madbury and Lee. He stresses it's a health issue confirmed by cardiologists and urges action based on existing evidence.
HB1810: Representative Elberger Support05:04:57.280 - 2:01:08 PM; Representative Elberger reminds that water flows downstream, so upstream salt mitigation affects everyone, using PFAS contamination as an example of broader impacts.
HB1810: Representative Shamburgg Support05:06:10.480 - 2:02:21 PM; Representative Shamburgg agrees with interim study, emphasizing water's importance and current issues like droughts and plastics. He supports a three-year tier approach and suggests the problem should go to a policy committee first, as Ways and Means focuses on taxation, not policy.
HB1810: Clerk Vote05:08:24.240 - 2:04:35 PM; The clerk calls the roll on the motion to ITL HB1810. Votes: Yes - Olry, Sod, Ores, Steven Smith, Tierney, Cole, Brier, Mary Ford, Mary Murphy, Southworth, Malloy (noted as No but context suggests error), Chairman Danigian (11 Yes); No - Almy, Southworth (noted as No but earlier Yes), Malloy, Shamberg, Bolton, Elberger, Opel, Spar (8 No). Motion passes 11-8.
HB1810: Representative Almy Information Only05:10:26.480 - 2:06:37 PM; Representative Almy questions if the early bill should have gone to policy committee first, noting the issue with receiving it in Ways and Means.
HB1480: Representative Brier Oppose05:11:39.920 - 2:07:50 PM; Representative Brier moves to ITL, arguing against raising the tax back to 9% shortly after lowering it to 8.5%. He notes struggling restaurants and small businesses would pass costs to consumers, making it a bad idea now.
HB1480: Clerk Vote05:12:49.840 - 2:09:00 PM; The clerk calls the roll on ITL HB1480. Votes: Yes - Olry, Sod, Ors, Steven Smith, Tierney, Cole, Brier, Mary Ford, Mary Murphy, Southworth, Malloy, Bolton, Elberger, Gene (17 Yes); No - Shamberg, Opel, Spar (2 No, with some confusion in recording). Motion passes 17-2.
HB1480: Unidentified Representative Information Only05:14:34.000 - 2:10:45 PM; Discussion on whether to put on consent calendar without minority report.
HB1063: Representative Murphy Oppose05:15:26.160 - 2:11:37 PM; Representative Murphy moves to ITL as amended, noting the amendment exempts businesses with 20 or fewer employees (97% of NH businesses). She argues uncertainty in revenue collection after exempting most, plus $300,000 state cost for modifications, justifies ITL.
HB1063: Representative Opel Support05:16:18.638 - 2:12:29 PM; Representative Opel opposes ITL, highlighting revenue needs amid rejections of sources while supporting big corporations. He questions giving retention to large chains like Marriott and Hertz, preferring to cut it entirely or use a tiered approach, and struggles to explain rejecting revenue to constituents.
HB1063: Unidentified Representative Oppose05:18:52.240 - 2:15:03 PM; The representative counters that reducing retention keeps costs down for consumers as businesses would pass on full costs otherwise, noting most renters are businesses not paying out-of-pocket.
HB1063: Unidentified Representative Oppose05:18:52.240 - 2:15:03 PM; The representative expresses concern for small restaurants' thin margins, agreeing with the bigger picture but unable to vote to hurt them.
HB1063: Representative Elmy Support05:18:52.240 - 2:15:03 PM; Representative Elmy clarifies the amendment allows small operators to retain half, not full exemption, and notes similar provisions exist elsewhere.
HB1063: Representative Elmy Information Only05:20:24.320 - 2:16:35 PM; Representative Elmy explains that the bill aligns with Supreme Court definitions to avoid excessive taxation and references exemptions from the 1960s or 1970s.
HB1063: Representative Opel Information Only05:21:10.638 - 2:17:21 PM; Representative Opel raises a procedural point about presenting an amendment on the floor even if the committee votes ITL, confirming that overturning ITL would allow it, and discusses speaking against ITL and submitting a minority report.
HB1063: Unidentified Representative Information Only05:22:25.680 - 2:18:36 PM; The representative reminds Representative Opel that amendments can be included in the calendar and addresses concerns about business margins, noting testimony from restaurants and motel operators about potential damage in a recession. They discuss promoting business growth and recruiting higher-margin businesses through other bills.
HB1063: Clerk Vote05:23:28.400 - 2:19:39 PM; The clerk calls the roll for the ITL motion on HB1063, with votes resulting in 13 yes and 6 no, passing the ITL. Majority report by Representative Murphy, minority by Representative Opel.
HB1090: Representative Ford Oppose05:25:42.400 - 2:21:53 PM; Representative Ford moves to ITL HB1090, arguing it negatively impacts New Hampshire's boating industry by expanding motor vehicle definitions to include rental boats, imposing an 8.5% tax on rentals, and requiring operators to collect and pay taxes.
HB1090: Representative Spar Support05:26:32.480 - 2:22:43 PM; Representative Spar supports the bill for consistency, explaining it cleans up double taxation on tolls, rounds charges to the nearest nickel due to eliminating pennies, and originally included boats for consistency with vehicle rentals. Suggests removing boats if that's the issue and proposes an amendment to fix definitions and other cleanups.
HB1090: Representative Smith Information Only05:30:44.798 - 2:26:55 PM; Representative Smith objects to the bill's new definition of motor vehicle conflicting with RSA 259:60, suggesting ways to resolve it like using 'notwithstanding' or chapter-specific definitions to avoid statutory conflicts.
HB1090: Representative Elmy Information Only05:39:52.000 - 2:36:03 PM; Representative Elmy agrees with addressing the definition conflict and suggests determining which definition is earlier in statutes or striking and referencing the existing one to avoid messing up the tax system.
HB1090: Jennifer Ramsey, DRA Information Only05:40:59.360 - 2:37:10 PM; Jennifer Ramsey clarifies that definitions in RSA 78-A:3 are limited to that chapter, so the motor vehicle definition does not conflict with other statutes like RSA 259:60. Discusses whether equipment like bobcats meets the definition for M&R tax.
HB1090: Unidentified Representative Information Only05:44:24.878 - 2:40:35 PM; The representative discusses exemptions for equipment like forklifts crossing roads and notes small statutory details for industries like boating.
HB1090: Committee Chair Information Only05:45:32.958 - 2:41:43 PM; The chair summarizes cleanups needed: remove waterways portion, adjust rounding to nickel, clarify toll taxation, and align effective dates to July 1, 2027, to avoid retroactivity. Withdraws motions to allow Representative Spar to prepare an amendment for later session.
HB1597: Representative M Support05:48:42.400 - 2:44:53 PM; Representative M moves for ought to pass on HB1597 to align New Hampshire's deduction with the federal code on depreciation.
HB1597: Representative Holmes Vote05:50:32.958 - 2:46:43 PM; Moved ought to pass on HB1597.
HB1597: Representative Smith Vote05:50:32.958 - 2:46:43 PM; Seconded the motion for ought to pass on HB1597.
HB1597: Committee Clerk Vote05:51:31.280 - 2:47:42 PM; Called the roll and tallied the vote on the ought to pass motion for HB1597, resulting in 13 yes to 6 no.
HB1597: Representative Tierney Vote05:51:31.280 - 2:47:42 PM; Assigned to do the majority report for HB1597.
HB1599: Representative Tierney Vote05:52:49.760 - 2:49:00 PM; Moved interim study on HB1599, explaining that perpetuity is a long time and needs serious study, noting historical context of NOL time frames.
HB1599: Representative Shamberg Vote05:52:49.760 - 2:49:00 PM; Seconded the motion for interim study on HB1599 and praised Representative Tierney's work.
HB1599: Committee Clerk Vote05:53:41.680 - 2:49:52 PM; Called the roll and tallied the vote on the interim study motion for HB1599, resulting in 19 yes to 0 no, and placed on consent calendar.
HB1599: Representative Tierney Vote05:55:43.520 - 2:51:54 PM; Assigned to do the majority report for HB1599.
HB1559: Representative Murphy Vote05:55:43.520 - 2:51:54 PM; Moved inexpedient to legislate (ITL) on HB1559, explaining that the current allocation was recently instituted in HB2 and more time and data are needed to assess adequacy.
HB1559: Representative Steven Smith Vote05:55:43.520 - 2:51:54 PM; Seconded the motion for ITL on HB1559.
HB1559: Committee Clerk Vote05:56:51.200 - 2:53:02 PM; Called the roll and tallied the vote on the ITL motion for HB1559, resulting in 12 yes to 7 no.
HB1559: Representative Murphy Vote05:57:59.920 - 2:54:10 PM; Assigned to do the majority report for HB1559.
Unclear: Chairman Janeigian Information Only05:58:49.360 - 2:55:00 PM; Discussed upcoming committee meetings, reports due by end of day Friday for calendar inclusion, confirmed meetings on Monday and Wednesday weather permitting, and clarified schedule for tomorrow with four public hearings.
Unclear: Representative Malloy Information Only06:00:27.440 - 2:56:38 PM; Agreed to provide reports by end of day Friday.

Janigian, John(Chairman)(R)[B+]2025	Ohm, Bill(Clerk)(R)[B+]2025	Ulery, Jordan(V Chairman)(R)[A-]2025
Almy, Susan(D)[F]2025	Oppel, Thomas(D)[F]2025	Smith, Steven(R)[B]2025
Malloy, Dennis(D)[CT]2025	Schamberg, Thomas(D)[CT]2025	Southworth, Thomas(D)[F]2025
Tierney, James(R)[B]2025	Cole, Brian(R)[A-]2025	Aures, Cyril(R)[B+]2025
Bolton, Bill(D)[F]2025	Elberger, Susan(D)[F]2025	Smith, Geoffrey(D)[D-]2025
Soti, Julius(R)[A+]2025	Spahr, Terry(D)[D-]2025	Bryer, Scott(R)[B]2025
Murphy, Mary(R)[B+]2025	Ford, Mary(R)[B+]2025