Committee Summary for House Ways and Means (02/02/2026)

Bill/Time	Type	Title	Sponsor
HB1433 00:03:01.920 - 9:01:52 AM	Public Hearing	creating a child care tax credit for qualifying businesses.	Kuttab, Katelyn(R)[B]2025
HB1646 01:06:54.160 - 10:05:45 AM	Public Hearing	creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.	Sweeney, Joe(R)[A]2025
HB1435 01:21:42.880 - 10:20:33 AM	Public Hearing	relative to changes to the Winnipesaukee river basin control replacement fund.	Bogert, Steven(R)[B+]2025
HB1624 2024-? (correction to RSA 4:9-P) 03:05:37.760 - 12:04:28 PM	Executive Session	relative to the elimination of certain special funds.	McGuire, Dan(R)[A]2025
HB1668 03:12:18.640 - 12:11:09 PM	General Working Session	relative to the application of the Internal Revenue Code to provisions of the business profits tax.	Osborne, Jason(R)[A+]2025
HB12 03:14:18.479 - 12:13:09 PM	General Working Session	increasing the research and development tax credit cap	Likely Text to Speech Error on Bill #
HB1420 Proposed amendment from prime sponsor 03:19:21.279 - 12:18:12 PM	General Working Session	creating a temporary local newspaper advertisement tax credit.	Perez, Kristine(R)[B+]2025
CACR10 03:30:00.880 - 12:28:51 PM	General Working Session	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
HB1647 04:03:37.439 - 1:02:28 PM	General Working Session	relative to the taxation of farm and farm structures.	Ammon, Keith(R)[A]2025
HB1648 04:11:48.640 - 1:10:39 PM	General Working Session	providing property tax exemptions for qualifying residences.	Luneau, David(D)[CT]2025
HB1293 04:48:50.320 - 1:47:41 PM	General Working Session	taxing certain properties owned by charitable or non-profit organizations.	Bolton, Bill(D)[F]2025
HB1668 05:03:38.320 - 2:02:29 PM	Executive Session	relative to the application of the Internal Revenue Code to provisions of the business profits tax.	Osborne, Jason(R)[A+]2025
HB1102 05:05:47.840 - 2:04:38 PM	Executive Session	increasing the research and development tax credit cap.	Janigian, John(R)[B+]2025
CACR10 05:07:52.718 - 2:06:43 PM	Executive Session	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 05:11:12.798 - 2:10:03 PM	Executive Session	relating to tax rates. Providing that the rate of taxes in the state shall not exceed certain annual percentages.	Ulery, Jordan(R)[A-]2025
HB1144 05:15:26.958 - 2:14:17 PM	Executive Session	amending the excavation tax rate.	Schamberg, Thomas(D)[CT]2025
HB1708 05:20:16.798 - 2:19:07 PM	Executive Session	relative to statewide education property taxes and other tax revenues.	Vallone, Mark(D)[D-]2025
HB1293 05:32:19.520 - 2:31:10 PM	Executive Session	taxing certain properties owned by charitable or non-profit organizations.	Bolton, Bill(D)[F]2025
HB1090 05:36:27.680 - 2:35:18 PM	Executive Session	subjecting certain motor vehicles to meals and rooms taxes.	Spahr, Terry(D)[D-]2025

HB1433: Representative Caitlyn Coutab Support00:03:01.920 - 9:01:52 AM; Introduced HB 1433, emphasizing the critical shortage of child care in New Hampshire with a 12-month waitlist, which hinders parents' workforce participation and the state's economic competitiveness. The bill provides a tax credit to businesses for creating or expanding child care seats by at least 12 after January 1, 2027, covering up to 50% of qualifying capital and operational expenses for the first two years, applicable against business profits tax or business enterprise tax, with carryforward for four years but non-refundable. Mentioned an amendment to address DRA concerns. Responded to questions on capping the credit, noting it could be added if needed, and stressed economic growth benefits. Clarified that many child care centers are for-profit businesses paying full taxes, and operational expenses would be verified by DRA, including direct employee compensation like owner-directors providing services.
HB1433: Representative Dan McGuire, Chairman of Granite State Taxpayers Oppose00:10:39.839 - 9:09:30 AM; Opposed HB 1433, arguing it functions as a spending bill with unknown costs due to no cap on credits, potentially draining business tax revenues significantly. Compared it to another bill with a known $15 million allocation. Claimed it distorts the labor market by favoring child care over other sectors like nursing homes and schools facing shortages. Used an example of a successful child care business in Epsom and Northwood making 20% profit, illustrating that the credit far exceeds their tax liability (6% of revenue over four years vs. potential 80% credit), providing little benefit, but large entities like Walmart could exploit it against broader taxes, leading to unintended consequences. Suggested limiting credits to child care earnings only. Responded to a question by noting past tax incentives like education credits had known impacts but drew distinctions.
HB1433: Representative Dan McGuire Oppose00:18:25.360 - 9:17:16 AM; Representative McGuire continues his testimony, arguing that the bill incentivizes alternatives to state expenses like education through school choice, potentially lowering state and municipal costs by avoiding certain education expenses. He distinguishes child care as a parental expense rather than a state one.
HB1433: Representative Almy Information Only00:19:11.919 - 9:18:02 AM; Representative Almy questions McGuire about a document passed around and seeks clarification on whether the bill allows businesses like Walmart to deduct non-child care related expenses. He points out the bill's specific language limiting credits to operational expenditures of qualified child care facilities.
HB1433: Representative Dan McGuire Oppose00:19:57.360 - 9:18:48 AM; McGuire responds that the credit applies to the business's overall tax bill without restrictions to specific divisions, using a Walmart example where child care expenses generate a credit against total taxes, even if the child care operates at break-even while the business profits elsewhere. He suggests discussing further offline.
HB1433: Representative Almy Information Only00:21:16.400 - 9:20:07 AM; Almy expresses confusion and compares the bill to other tax credits that are specifically limited, arguing the bill's language restricts credits to qualifying child care expenditures only.
HB1433: Representative Mary Murphy Support00:26:03.760 - 9:24:54 AM; As a co-sponsor, Representative Murphy supports the bill to attract high-margin businesses by addressing child care availability and affordability issues, a common relocation obstacle. She acknowledges cost concerns and offers to work on an amendment to cap expenses, emphasizing the state's child care crisis.
HB1433: Representative Elberger Information Only00:27:02.640 - 9:25:53 AM; Representative Elberger questions the short-term budget impact due to no expense cap and the lag before new businesses contribute more taxes.
HB1433: Representative Mary Murphy Support00:28:13.200 - 9:27:04 AM; Murphy agrees on needing a cost cap amendment, notes the competitive business tax rate aiding quick relocations, and cites examples of companies operational soon after moving into renovated spaces.
HB1433: Representative Shamberg Information Only00:29:16.159 - 9:28:07 AM; Representative Shamberg asks if the credit encourages businesses to invest their own capital, reducing state pressure on existing child care.
HB1433: Representative Mary Murphy Support00:30:11.120 - 9:29:02 AM; Murphy confirms larger companies address their supply issues without straining existing providers.
HB1433: Representative Opel Information Only00:30:11.120 - 9:29:02 AM; Representative Opel shares that recruited businesses prioritize child care, workforce, and housing over taxes, based on economic development experience.
HB1433: Representative Mary Murphy Support00:31:18.480 - 9:30:09 AM; Murphy agrees and differentiates child care workers' career paths from other fields like nursing, suggesting the bill won't divert workers.
HB1433: Representative Elme Information Only00:32:36.559 - 9:31:27 AM; Representative Elme asks if the bill helps with low pay and high turnover in child care compared to other jobs.
HB1433: Representative Mary Murphy Support00:32:36.559 - 9:31:27 AM; Murphy believes larger companies can offer better benefits and on-site care, stabilizing the workforce and providing advantages like parental engagement during breaks.
HB1433: Natch Grace, NH Business and Industry Association Support00:33:45.360 - 9:32:36 AM; Natch Grace supports the bill to address child care shortages impacting economic competitiveness, citing long waitlists and providers' capital needs. The bill targets significant investments creating 12+ seats, using business capital as an alternative to public funds. It includes a quasi-cap via seat requirements and aims to increase supply, potentially lowering prices and aiding workforce retention. Partners like life sciences groups support it. The two-year credit hooks investments for ongoing commitments.
HB1433: Representative Opel Information Only00:38:54.880 - 9:37:45 AM; Representative Opel asks for evidence on child care's impact on workforce entry and productivity.
HB1433: Natch Grace, NH Business and Industry Association Support00:38:54.880 - 9:37:45 AM; Grace cites business surveys showing child care barriers to hiring and retention, especially for 20-40 year olds in an aging population. Lack of spots forces spouses out of workforce or relocation. Expanding supply retains workers, increases productivity, profits, and state revenues. Examples include high-skilled workers leaving due to shortages.
HB1433: Representative Malloy Information Only00:42:25.839 - 9:41:16 AM; Representative Malloy asks if the bill better aids retention or new business attraction.
HB1433: Natch Grace, NH Business and Industry Association Support00:42:25.839 - 9:41:16 AM; Grace says it varies by business; life sciences recruit new employees, while underserved areas focus on retention, with examples of executives forced out due to local shortages.
HB1433: Representative Elmy Information Only00:43:40.560 - 9:42:31 AM; Representative Elmy asks the minimum credit level for effectiveness, referencing past BIA revenue reductions.
HB1433: Natch Grace, NH Business and Industry Association Support00:43:40.560 - 9:42:31 AM; Grace lacks a specific number but emphasizes the need for an incentive to drive investments.
HB1433: Natch Grace, NH Business and Industry Association Support00:44:54.960 - 9:43:45 AM; Grace discusses the potential cost of implementing the tax credit, estimating around $5 million for a trial to see utilization, targeting medium and large companies. He notes a specific employee-owned company planning a 15-seat investment, which influenced the 12-seat minimum. He emphasizes the high return on investment and willingness to work with legislators given revenue constraints.
HB1433: Unidentified Speaker (likely Natch Grace) Support00:49:21.280 - 9:48:12 AM; Responds to concerns about subsidizing industries affecting other child care centers, explaining the tax credit's flexibility allows onsite or partnered child care without decreasing overall seats. He argues it won't harm existing providers and could encourage collaborations like priority access for company employees.
HB1433: Unidentified Speaker (likely Natch Grace) Information Only00:50:28.880 - 9:49:19 AM; Addresses wages in child care, noting the bill focuses on availability rather than wages but could enable economies of scale for better pay through investments. Acknowledges multiple factors in shortages and that this is one improvement measure.
HB1433: Ben Vancamp, President, Chamber of Commerce in Portsmouth, NH Support00:53:16.319 - 9:52:07 AM; Shares example of Harmony Homes in Durham, NH, an assisted living center that invested in onsite child care in 2021, improving retention, attraction, and quality of life for employees and children. Highlights benefits like reduced commute time, breastfeeding, lunch interactions, and intergenerational joy for residents. Urges support for the bill to encourage similar investments, reducing waitlists and boosting workforce participation.
HB1433: Briana Marco, President and CEO, Greater Concord Chamber of Commerce Support00:58:15.359 - 9:57:06 AM; Emphasizes the bill's flexibility for businesses of all sizes to invest in child care via partnerships or contributions, fostering innovation without mandates. Describes a local provider facing building sale that could displace 60 families, noting how the tax credit could enable community funding solutions. Stresses leveraging private investment to expand capacity and address workforce constraints.
HB1433: Trina Inglefinger, Early Care and Education Policy Director, New Futures Support01:01:11.839 - 10:00:02 AM; Highlights child care shortages with over 9,000 missing slots despite full capacity, 11% decline in programs over a decade, creating deserts and costing $158-247 million annually in lost revenues and taxes. Cites survey showing 85% of young workforce concerned about availability. Positions HB 1433 as a solvable pathway with high returns for families and state through business incentives.
HB1646: Representative Sweeney Support01:06:54.160 - 10:05:45 AM; Representative Sweeney introduced House Bill 1646FN, explaining that it creates a tax credit program for businesses investing in public infrastructure outside their development site but benefiting the public, such as pipelines, roadway improvements, or intersections. The investment must be approved by the municipality to ensure it provides genuine public benefit and qualifies for a business tax credit equal to the investment value. He emphasized that this incentivizes developers to fund necessary off-site improvements that municipalities might otherwise have to cover, reducing the burden on local governments.
HB1646: Representative Ulery Information Only01:08:52.560 - 10:07:43 AM; Representative Ulery sought clarification on the bill, questioning whether impact fees could be claimed as a tax credit, which would provide no benefit to the municipality. Representative Sweeney clarified that the program applies to developer-funded infrastructure projects, not impact fees, and involves the developer handling construction and logistics for public benefit.
HB1646: Representative Boris Information Only01:10:00.400 - 10:08:51 AM; Representative Boris asked for examples of qualifying projects, suggesting a walking bridge or safe passage tunnel near a busy roadway for community families. Representative Sweeney agreed these were good examples of the types of off-site infrastructure that could qualify under municipal approval.
HB1646: Representative Shamberg Information Only01:11:06.080 - 10:09:57 AM; Representative Shamberg inquired about the undefined term 'qualified off-site infrastructure' on line four of the bill, asking if it allows discretion in rulemaking leading to inconsistent application across towns. Representative Sweeney explained that 'qualified' ties to municipal approval, such as in a memorandum between the municipality and developer. In follow-up, Shamberg raised concerns about foregone state revenue from the tax credits.
HB1646: Representative Opel Information Only01:12:21.520 - 10:11:12 AM; Representative Opel followed up on the definition of 'qualified,' citing the Department of Revenue Administration's (DRA) fiscal note concern that it exceeds rulemaking authority and could lead to inconsistent approvals between towns, potentially causing litigation. Representative Sweeney acknowledged this and offered to amend the bill with a specific statewide list of qualifying project types like sidewalks, infrastructure, intersections, pipes, water, and sewer to provide clarity.
HB1646: Representative Almy Information Only01:13:40.880 - 10:12:31 AM; Representative Almy raised concerns about geographic limits for projects, noting examples where developers have been asked to build facilities like a little league baseball park far from the site. Representative Sweeney agreed recreation could qualify but suggested including geographic parameters in the bill to prevent overly distant projects.
HB1646: Representative Spar Information Only01:14:38.640 - 10:13:29 AM; Representative Spar asked about capping the tax credit liability to the state, referencing concerns from a previous bill about aggregate or per-project caps given recent state revenue losses. Representative Sweeney deferred to the committee but noted that while individual projects might not exceed certain values, an aggregate cap could be considered if multiple towns use the program.
HB1646: Representative T. Information Only01:15:46.000 - 10:14:37 AM; Representative T. suggested using a percentage cap based on the business's investment rather than a fixed dollar amount to make it more flexible. Representative Sweeney agreed this could work, as it would help projects 'pencil out' for developers while providing long-term investment returns in New Hampshire.
HB1646: Unidentified Representative Information Only01:16:45.440 - 10:15:36 AM; The unidentified representative suggested excluding art from qualifying projects due to subjective valuation, referencing a Massachusetts casino example where expensive art displays were used to claim tax breaks. Representative Sweeney agreed, emphasizing reliance on contractor invoices for tangible items like pipes and asphalt to avoid slippery slopes in valuation.
HB1646: Jennifer Ramsey, Tax Policy Counsel, Department of Revenue Administration Oppose01:18:48.719 - 10:17:39 AM; Jennifer Ramsey testified that the bill lacks sufficient parameters for what qualifies as an off-site improvement, making it inappropriate for DRA to define through rulemaking. She stressed the need for more statutory guidance to implement the credit effectively and avoid issues.
HB1435: Representative Bogart Support01:21:42.880 - 10:20:33 AM; Representative Bogart introduced House Bill 1435, explaining its relation to the Winnipesaukee River Basin sewer system, established about 50 years ago to offset septic systems in the Laconia area through Belknap County. The bill addresses funding for maintenance, not full replacement, as the current RSA requires revaluation every five years, but the fund was intended for repairs like a hypothetical $1 million breakdown, covered by the $5 million fund without state financing. The 10 communities served repay the fund over 10 years to level costs for ratepayers. The goal is to maintain the fund at 5-6% of the $350 million replacement value, around $5-6 million, as an in-and-out fund for ongoing projects.
HB1435: Public Testifier (likely from Winnipesaukee area) Support01:26:46.159 - 10:25:37 AM; The speaker emphasizes the cost impact to ratepayers and the human side of the equation, arguing that without redressing the funding to the 2% level, the $350 million formula will burden residents. They note that the state has no financial responsibility, as all labor and operations are paid by the Winnipesaukee River Basin sewer users. The pros include state oversight without cost, but cons involve rate increases affecting renters, low-income families in Belknap County, and elderly on fixed incomes. They provide a personal example of their sewer bill being three times the water bill, potentially rising to four times, using a hypothetical of water costing a quarter to fill but a dollar to flush.
HB1435: Ted Dyers, Assistant Director, NH Environmental Services Information Only01:31:10.800 - 10:30:01 AM; Deferred to answer technical questions about the bill, particularly regarding the fiscal note and potential state costs.
HB1435: Wes Anderson, Chair, Winnipesaukee Advisory Committee Information Only01:31:10.800 - 10:30:01 AM; Deferred to answer technical questions about the bill.
HB1435: Representative (unidentified) Information Only01:31:10.800 - 10:30:01 AM; Asks if the bill has a fiscal note implying state costs, despite the speaker's claim of no state money involved. Defers to the experts for response.
HB1435: Representative Shambert Information Only01:31:10.800 - 10:30:01 AM; Directs question toward the upcoming experts.
HB1435: Representative Elberger Information Only01:31:10.800 - 10:30:01 AM; Asks for clarification on whether the discussion involves water flowing into or out of Lake Winnipesaukee. Receives explanation that it's the sewer side, with treated water going back into the river, not potable water.
HB1435: Representative Mallaloy Information Only01:32:19.679 - 10:31:10 AM; Inquires about the population served by the plant, receiving estimates of approximately 40,000 people.
HB1435: Representative (unidentified) Information Only01:32:19.679 - 10:31:10 AM; Asks who owns the plant, learning it is state-owned but fully funded by the Winnipesaukee River Basin consortium, allocated by population to towns and cities involved.
HB1435: Unidentified witness (town resident) Information Only01:33:22.080 - 10:32:13 AM; The witness provided details on their personal quarterly sewer and water bill, stating it was under $50 for potable water and $148 for sewer, paid quarterly. They confirmed the annual amount would be four times the quarterly figure.
HB1435: Ted Deers, Assistant Director, NH DES Water Division Support01:35:33.040 - 10:34:24 AM; Ted Deers explained the background of HB 1435, attributing the need for the bill to dramatic construction inflation over the past six to seven years, which increased the valuation of the Winnipesaukee River Basin facility (including 14 pump stations, 60 miles of pipe, and a wastewater treatment plant across 10 communities). He detailed the four funding pockets: operations and maintenance (largest, with 20 staff), administration (3-4 salaried employees), capital (bonded projects outside state bonding cap), and replacement fund (a sinking fund for emergencies, targeting around $6 million). DES supports the bill to align contributions better, avoiding excess funds from the 5% statutory rate. He noted a future Senate study bill on the facility. During Q&A, he clarified that emergencies like a $1 million pipe break in Gilford are covered by the replacement fund (repaid interest-free over 10 years), larger projects via capital bonding (20-30 years), pipe costs have doubled to $2-2.5 million per mile, the change costs the state nothing (funded by ratepayers except minimal DAS contribution for Laconia State School), major plant repairs are paid by communities despite state ownership, the plant was 95% federally funded initially, and pipes are 40-60 years old ductile iron, with a CIP addressing replacements like in Belmont.
HB1435: Wesley Anderson, Chair, Winnipesaukee River Basin Advisory Board, representing City of Laconia Support01:50:34.239 - 10:49:25 AM; Wesley Anderson stated that the advisory board and member communities support the legislative change. He elaborated on the replacement fund for emergencies and debt service for planned CIP projects prioritized by system and environmental impact. He noted $36 million in approved bonding for plant work, to be paid via bonds, grants, or loans. Inflation and system management increased Laconia's annual payment from $150,000 to $700,000, passed to ratepayers proportionally based on flow (O&M now flow-based). Admin covers DES staff and DAS assessments. The bill controls replacement fund growth to manage debt service. Additional elements supported: handling Laconia State School property transfer/sale legally, with repayment agreement; allowing communities to pay off small replacement fund repairs in one year instead of mandating 10 years. During Q&A, he explained no outside sludge acceptance except septic pumping to the plant, the system covers southern Winnipesaukee (Moultonborough, Center Harbor, Meredith, Laconia, Gilford, Sanbornton, Belmont, Tilton, Franklin), corrosion issues in acidic soil causing breaks (e.g., Belmont), and putting money aside could reduce future bond needs but is harder to explain to municipalities focused on ratepayer costs.
HB1435: Representative Steven Board Support01:59:50.320 - 10:58:41 AM; Representative Board added that there is no cap on the replacement fund under the current 5% rate, which would exceed the $6 million target excessively, putting ratepayers on the hook for unlimited amounts on the high side. He clarified that at 5% valuation, collections would stop until the fund depletes, but historically it hasn't, and by the next valuation, it would near $6 million.
HB1624 2024-? (correction to RSA 4:9-P): Committee Chair Information Only03:05:37.760 - 12:04:28 PM; The chair introduced the executive session on HB 1624, a housekeeping bill for special funds, co-sponsored by Representatives Almy and others. It was delayed two weeks due to a noticed error (RSA 4:9-A instead of 4:9-P).
HB1624 2024-? (correction to RSA 4:9-P): Representative Elmy Vote03:06:26.080 - 12:05:17 PM; Representative Elmy moved to amend HB 1624FN, specifying that the balance of the New Hampshire Recovery Monument special account (RSA 4:9-P, not A) lapses to the alcohol abuse prevention fund (176-A:1) on the effective date. The amendment corrects line 3 from A to P (line 11 already correct). Funds removed include radiation long-term care (now Seabrook's responsibility), mosquito control (unused since 2016, handled by DHS and Dept. of Agriculture), and a third unspecified fund.
HB1624 2024-? (correction to RSA 4:9-P): Committee Chair Information Only03:09:51.279 - 12:08:42 PM; The committee discusses removing the recovery monument special account from the dedicated fund list due to lack of activity since 2021. A motion is withdrawn after discovering an error in the amendment that would remove section two instead of section one. The session is closed to allow for a corrected amendment to be prepared for next week.
HB1668: Representative Brier Oppose03:12:18.640 - 12:11:09 PM; The prime sponsor requested ITL due to issues with DRA staffing concerns. Representative Osborne wanted to withdraw it because the DRA cannot keep up with frequent changes to the federal code, currently behind at the 2018 code.
HB1668: Representative Shamber Oppose03:13:14.080 - 12:12:05 PM; Expresses concerns about rolling conformity limiting the House's control over changes and the increased costs due to higher federal caps compared to New Hampshire's allowances.
HB1668: Committee Chair Information Only03:12:18.640 - 12:11:09 PM; Agrees on concerns and closes the session, planning to offer an ITL later.
HB12: Committee Chair Support03:14:18.479 - 12:13:09 PM; Explains the bill increases the R&D tax credit cap from 7 million to 10 million and per company from 50,000 to 100,000, helping small life sciences companies. Notes it's in line with inflation and supports small businesses that could grow like Dell or Apple.
HB12: Unnamed Representative Information Only03:15:32.960 - 12:14:23 PM; Confirms the per company cap increase to 100,000.
HB12: Representative (likely Shamber) Information Only03:15:32.960 - 12:14:23 PM; Suggests including metrics or accountability for the increased funding.
HB12: Representative Spar Information Only03:16:48.080 - 12:15:39 PM; Asks if the increases align with inflation since last adjustment and suggests future indexing to avoid frequent revisits, but the chair opposes indexing to maintain budgetary control.
HB12: Unnamed Representative Information Only03:17:53.439 - 12:16:44 PM; Notes the current R&D tax credit is uncompetitive with other states, and even at 10 million, New Hampshire remains lower but benefits from a desirable business climate.
HB12: Committee Chair Support03:14:18.479 - 12:13:09 PM; Emphasizes the benefit to smaller R&D companies and closes the session.
HB1420 Proposed amendment from prime sponsor: Prime Sponsor (Unnamed) Support03:19:21.279 - 12:18:12 PM; Provides overview of the proposed amendment developed with Rebuild Local News and DRA. Changes include shifting credentialing to the New Hampshire Press Association, excluding Google and Meta, updating wording to Department of Revenue Administration, addressing DRA concerns, and adding requested provisions. Suggests a $50,000 cap that could help about 1,600 small businesses already in the state. Offers to work on correct amendment form and supports forming a subcommittee.
HB1420 Proposed amendment from prime sponsor: Committee Chair Information Only03:21:35.920 - 12:20:26 PM; Forms a subcommittee to review the changes: Representative Tierney to head it up, with Shamburgg, Opal, Malloy, and another. Instructs on noticing the meeting via Janet Clayman. Sets a target for report back by February 16th to allow time before the March 5th deadline. Closes the session.
HB1420 Proposed amendment from prime sponsor: Representative Perez (mentioned) Information Only03:21:35.920 - 12:20:26 PM; Suggests a subcommittee due to the complexity and need to absorb changes.
HB1420 Proposed amendment from prime sponsor: Unnamed Representative Information Only03:25:07.600 - 12:23:58 PM; Asks about deadline for subcommittee report.
HB1420 Proposed amendment from prime sponsor: Representative El Information Only03:26:13.200 - 12:25:04 PM; Notes the final week of February is for vacation and inquires about March scheduling.
HB1420 Proposed amendment from prime sponsor: Committee Chair Information Only03:25:07.600 - 12:23:58 PM; Discusses scheduling, suggesting report by February 16th, possible meeting on 18th, and availability up to March 4th if needed.
CACR10: Representative Olry Support03:30:00.880 - 12:28:51 PM; Supports the CACR as a good idea to impose fiscal restraint on state and local bodies, similar to past federal attempts like the Redmond rule. Notes it requires a supermajority for tax or fee increases.
CACR10: Unnamed Representative Oppose03:31:15.200 - 12:30:06 PM; Points out that more than half the legislature has refused similar individual bills, suggesting opposition.
CACR10: Representative Opal Oppose03:32:10.880 - 12:31:01 PM; Raises concerns about the two-tiered voting (3/5 in House, majority in Senate), unprecedented for legislation. Argues it imposes minority rule, allowing a third of the House to veto revenue bills, contrary to democracy.
CACR10: Representative Alber Oppose03:33:24.960 - 12:32:15 PM; Argues that if a 2/3 majority is required for tax increases, it should also apply to decreases, as state tax cuts shift burden to local property taxes. Criticizes suggestions to cut local services as disingenuous.
CACR10: Representative Spar Oppose03:34:19.120 - 12:33:10 PM; Agrees on two-tiered voting issues and constitution's balanced budget requirement. Believes it would hamstring the majority, be obstructionist, and not promote long-term thinking beyond party lines.
CACR10: Representative Wars Support03:35:38.000 - 12:34:29 PM; Agrees on symmetric voting for tax changes but argues raising taxes costs constituents more. Cites historical NH tax cuts increasing revenues. Compares to school boards where minority influences budgets, calling for change.
CACR10: Representative Opal (response) Oppose03:36:45.520 - 12:35:36 PM; Challenges the tax cut revenue increase claim with NH Fiscal Policy Institute data: NH business taxes rose $118M post-2015 cuts, but other New England states without cuts rose $220M, and national non-cut states $300M+. Attributes some gains to COVID, not optimal.
CACR10: Representative Elberger Oppose03:38:12.239 - 12:37:03 PM; Argues low local meeting turnout is not the legislature's responsibility to fix; encourage voting instead. Applies same to House: if members don't attend, minority may rule, but that's voter choice.
CACR10: Unnamed Representative (response) Support03:39:25.120 - 12:38:16 PM; Acknowledges local voting challenges due to commitments but suggests consolidating to November elections. Reiterates tax cuts increase revenues, e.g., 104% school funding since 2020 despite cuts, allowing people to keep earnings. Both parties spend available funds.
CACR10: Representative Elberger (further) Information Only03:40:34.880 - 12:39:25 PM; References NHFPI chart on education trust fund growth by inflation until recent manipulations, noting initial level then spurt in funding.
CACR10: Representative Elberger Information Only03:42:19.600 - 12:41:10 PM; Corrects earlier misstatement, clarifying that business tax revenues increased by 118% in New Hampshire from 2015 to 2024, compared to 224% in other New England states and more than tripled nationally as a percentage. Argues that tax cuts did not generate increased business activity, as NH fell behind other states. Attributes increases to inflation and other factors. Questions why a three-fifths requirement would apply only to certain legislation and not all.
CACR10: Representative Murphy Oppose03:43:07.760 - 12:41:58 PM; Highlights business migration to NH, gaining 26,000 businesses from 2020-2022, mostly from Massachusetts, following 17,000 previously. Argues that while other states raise business taxes, it's unsustainable. Notes the governor's proactive recruitment of companies amid national corporate migration due to tariffs. Believes history won't repeat due to marketing efforts, leading to recurring revenue growth.
CACR10: Unnamed Speaker Support03:45:18.239 - 12:44:09 PM; Recalls Governor Shaheen's successful business recruitment in the US and Europe, emphasizing the need to create an environment that retains businesses.
CACR10: Representative Olri Support03:46:17.760 - 12:45:08 PM; Shares experiences from town deliberative sessions where voters rejected adding firefighters due to high property taxes. Argues property taxes are driven by local decisions, not state actions. Supports majority rule in local spending without state-imposed caps, as voters can approve increases. Suggests a cap would provide predictable growth limits, forcing towns to justify exceeding it to voters. Gives examples of wasteful spending like dog parks, fancy signs, theaters, and cobblestone sidewalks. Notes recent school budget excess spending and believes a cap would benefit taxpayers by preventing unspent funds from being wasted.
CACR10: Representative Opel Oppose03:50:04.800 - 12:48:55 PM; Disagrees that state actions have little relation to local property taxes. From Keene and SP Town deliberative sessions, notes two-thirds of property taxes fund public education. Highlights NH ranks 50th in state support for education, yet voters consistently approve school budgets despite tax impacts. Trusts voters' understanding and rejects state-imposed caps, citing decades of court decisions (starting with Claremont) mandating adequate state funding for education to relieve property tax burdens.
CACR10: Representative Elberger Oppose03:51:38.560 - 12:50:29 PM; Shares story of understaffed police in Memphis leading to uninvestigated property crimes. Notes challenges in Nashua filling police and fire positions due to higher Massachusetts salaries. Describes a $2 million surprise increase in school busing costs with no alternatives, questioning how a cap would cover such essentials. Argues against state deciding local needs, emphasizing local governance with constituent consent.
CACR10: Representative Murphy Information Only03:57:15.680 - 12:56:06 PM; Discusses historical state promise to cover 40% of local pension costs, later shifted to employee contributions, complicating hiring. Recalls a major fire 40 years ago that destroyed half of Lebanon's downtown, implying state-local fiscal interdependencies.
CACR10: Representative Murphy Information Only03:58:51.760 - 12:57:42 PM; Representative Murphy discusses the built-in provisions for emergencies and bonding in the proposal, referencing past events like the Mother's Day floods. He emphasizes providing guidance to towns on spending without mandating it, noting that towns can raise the cap if needed. He highlights the issue of incremental tax increases that add up, as heard at town meetings, and questions how to raise the cap with a supermajority or two-thirds vote.
CACR10: Unidentified Speaker Information Only04:00:29.680 - 12:59:20 PM; The speaker adds that their community carries an $80 million debt due to the select board's rejection in the 1970s of the EPA's request to separate sewer from water, which they will carry for another 30 years. This makes a big difference to small cities, and they doubt they could get a bond.
CACR10: Representative (possibly Chair) Support04:01:15.600 - 1:00:06 PM; The representative acknowledges the speaker's personal history and the importance of separating sewage from water, congratulating them. He trusts community voters to decide what is best and clarifies that with any CACR or Article 5 petition, the decision is up to the people casting ballots, not the legislature. He urges letting the people decide or voting it out.
CACR10: Representative Elber Information Only04:02:03.760 - 1:00:54 PM; Representative Elber references Representative Alam's comment on pensions, noting that Nashua bought into a contract with the state that the state reneged on. They pay $35 million a year into the fund, with only 20% going to pensions and 80% building up a fund that disappeared under state management. He questions why state management is believed to be better than local.
HB1647: Unidentified Representative Information Only04:03:37.439 - 1:02:28 PM; The representative is sympathetic to the bill's intent but thinks it needs work. It seems like an overlay on current use, and communities are struggling with that. He mentions his own 10 acres in current use as a hay field, questioning if it fits the original intent, but notes he didn't change it since it was already in place. He suggests further work and study, not ready to vote now.
HB1647: Representative Tierney Information Only04:03:37.439 - 1:02:28 PM; Representative Tierney states the bill has problems. It would give tax breaks for farmers' greenhouses but not personal ones at homes, which should be up to assessors. If assessors aren't doing their job, the state assessing board should intervene. Farmhouses should be taxed at market value like others. For facilities like a $2 million assessed milking barn that costs $800,000 to rebuild, that's an assessor's issue. The bill needs interim study.
HB1647: Representative Murphy Information Only04:04:50.640 - 1:03:41 PM; Representative Murphy agrees with Representative Tierney's concerns and is on the same page regarding interim study rather than modifying the bill.
HB1647: Unidentified Representative (Alme?) Oppose04:06:08.640 - 1:04:59 PM; The representative notes the bill expands current use greatly, increasing costs to municipalities and likely leading to the program's overthrow. They are fine with an interim study.
HB1647: Unidentified Representative Information Only04:06:59.439 - 1:05:50 PM; The representative doubts they can solve all problems in two weeks, admiring Representative Tierney's optimism but seeing it as a bridge too far. They discuss the timeline for interim study, aiming for a report by November 1st for 2027 legislation.
HB1647: Representative Tierney (motion maker) Information Only04:08:05.120 - 1:06:56 PM; Makes a motion for interim study on HB1647 for the reasons previously stated.
HB1648: Representative (possibly Tierney) Support04:11:48.640 - 1:10:39 PM; The speaker highlights the disparity in revenue sources, noting that property taxes at $4.8 billion exceed the state's total other revenues of $2.8 billion. They argue that recent tax cuts have benefited wealthy individuals and corporations like Bezos, Musk, and Apple, and it's time to provide relief to property taxpayers who can least afford it. They support the bill as a first step and recommend moving forward with an ought to pass.
HB1648: Representative (from Northumberland) Oppose04:12:52.000 - 1:11:43 PM; Speaking for Northumberland, the representative opposes the $300,000 tax credit for sweepstakes, stating it would exempt many residents from paying sweep tax, shifting the burden to fewer people in most towns in Coos County except places like Bretton Woods and Carroll. This would result in those receiving tax bills covering the entire sweep tax load.
HB1648: Representative (continuing opposition) Oppose04:13:39.680 - 1:12:30 PM; The speaker continues that the bill is not a good idea as it shifts sweep tax weight onto fewer people. They note that owning a million-dollar house, perhaps inherited, does not mean one can afford a large sweep tax, especially when neighbors with $250,000 houses pay none.
HB1648: Representative Ames (on behalf of Representative Luno) Information Only04:14:25.279 - 1:13:16 PM; Representative Ames explains Representative Luno's absence due to medical issues and addresses concerns from the original hearing, including clarification that the bill applies only to sweep taxes. Luno has worked on changes since the hearing and requests a couple of weeks to develop an amendment to improve the bill, considering options like killing it, interim study, or significant amendment. Emphasizes the importance of addressing property tax burdens sensitively to regional differences in property values, commercial properties, and community variations to avoid unfairly burdening certain groups.
HB1648: Unidentified Representative (questioning subcommittee) Information Only04:15:29.279 - 1:14:20 PM; The speaker asks if a two-week subcommittee, with representatives from both sides of the aisle, would provide answers and allow reporting back to caucuses.
HB1648: Representative Ames (response) Information Only04:16:52.080 - 1:15:43 PM; Ames supports the idea of a subcommittee with bipartisan involvement, noting it makes sense though manageability is uncertain.
HB1648: Chairman Information Only04:18:04.399 - 1:16:55 PM; The chairman asks if Representative Elme is requesting a subcommittee and discusses alternatives like individuals working on an amendment for a future work session. Emphasizes the committee owns the bill and someone needs to author any amendment.
HB1648: Representative Elme Information Only04:19:23.920 - 1:18:14 PM; Elme requests a subcommittee to examine issues like people just above the $300,000 threshold facing sudden assessment jumps (e.g., from $225,000 to $400,000), questions the assessing board system, and notes inflation basing on a few high-value properties in towns.
HB1648: Unidentified Representative Information Only04:20:31.520 - 1:19:22 PM; Suggests reaching out directly to Rep. Luno for thoughts on improving the bill, as the committee owns it but he can draft an amendment.
HB1648: Representative (possibly Sue or co-sponsor) Information Only04:21:45.760 - 1:20:36 PM; Offers to be involved as a co-sponsor and work on something to bring to the committee, preferring either formal subcommittee or informal work.
HB1648: Representative Scott Brier Information Only04:22:39.199 - 1:21:30 PM; Indicates interest in joining the subcommittee.
HB1648: Chairman (forming subcommittee) Information Only04:23:26.239 - 1:22:17 PM; Appoints subcommittee members: Elme (chair), Opel, Tierney, and Brier for HB1648, to report back on February 18th. Discusses chair selection and organization.
HB1648: Representative Murphy Oppose04:25:33.120 - 1:24:24 PM; Opposes doubling the excavation tax rate from 2 to 4 cents, calling it negligible revenue statewide and antithetical to housing affordability efforts. Argues it's double taxation since gravel pits already pay property taxes on the material.
HB1648: Unidentified Speaker (response on excavation tax) Support04:26:39.840 - 1:25:30 PM; Clarifies gravel pits pay the excavation tax instead of property taxes, a law since inception. Supports increase due to 28 years of inflation without adjustment; it's a small part of construction costs, and some town offices don't even charge it.
HB1648: Unidentified Speaker Support04:27:32.479 - 1:26:23 PM; The speaker argues for keeping assessment costs realistic and increasing them to account for inflation, noting that administrative costs for small residential projects are inefficient. They emphasize that related costs have risen significantly over time.
HB1648: Unidentified Speaker Support04:28:28.399 - 1:27:19 PM; The speaker discusses the gravel tax, suggesting that doubling it would only bring in an additional $12,000 for their city, indicating over-administration and market distortion due to excessive billing.
HB1648: Representative Alberto Information Only04:28:28.399 - 1:27:19 PM; Representative Alberto points out that it would take 50 tons of gravel to raise the bill by a dollar, providing factual context on the tax impact.
HB1648: Unidentified Speaker Support04:29:15.680 - 1:28:06 PM; The speaker notes the bill is $299,999.98 less than the last one, highlights 28 years without inflation adjustments since they were 32, and stresses the need to update fees for inflation, as done with 90 other fees last year, to align with the original intent.
HB1648: Representative Malloy Support04:30:03.120 - 1:28:54 PM; Representative Malloy shares experience representing a town dominated by gravel pits, where a 10-year, million-dollar annual road repair plan was needed due to damage. They view the issue as economic development and infrastructure, believing town residents would support the change as it's essential for maintaining roads and town operations.
HB1648: Representative Brier Support04:31:09.840 - 1:30:00 PM; Representative Brier, from a financial background, calls the issue immaterial and questions the time spent on it, indicating minimal impact.
HB1648: Unidentified Representative Oppose04:31:09.840 - 1:30:00 PM; The representative expresses concern that raising the business profits tax from 7.5% to 8.5% would adversely affect business recruitment to New Hampshire, ultimately reducing tax revenue.
HB1648: Representative Alberger Information Only04:31:09.840 - 1:30:00 PM; Representative Alberger questions whether businesses are actually opposed to the tax increase or if it's just legislators' assumptions, seeking clarification on business perspectives.
HB1648: Unidentified Representative Oppose04:32:29.040 - 1:31:20 PM; The representative recalls a panel discussion where business representatives, including from ALEC and companies like Sony Field, objected strongly to taxes in New Hampshire. They cite personal experience with family businesses worried about tax enforcement and argue that lower tax rates attract more businesses and generate more revenue.
HB1648: Representative Malloy Information Only04:33:58.080 - 1:32:49 PM; Representative Malloy recalls a BIA panel where businesses ranked property taxes as their top concern, with business profits and enterprise taxes low on the list, below housing and health care. They mention a BIA report listing multiple priorities including childcare and housing before opposing tax increases.
HB1648: Unidentified Speaker Information Only04:35:18.240 - 1:34:09 PM; The speaker notes varied opinions from past panels and a BIA report emphasizing constitutional reasons for tax concerns, suggesting perspectives depend on who is asked.
HB1648: Representative Opel Support04:36:12.400 - 1:35:03 PM; Representative Opel acknowledges taxes as necessary dues for services but emphasizes fairness in who pays. They argue the bill provides relief to property taxpayers, especially those on fixed incomes facing rising assessments unrelated to ability to pay. In contrast, the business profits tax is mostly paid by multibillion-dollar out-of-state corporations like Apple and Amazon, where a 1% increase has negligible impact, effectively shifting burden from struggling homeowners to wealthy corporations without harming small businesses.
HB1648: Unidentified Representative Oppose04:39:13.680 - 1:38:04 PM; The representative agrees large corporations pay most but highlights that many mom-and-pop stores and small LLCs pay the 7.5% rate and a jump to 8.5% could jeopardize their viability due to thin margins. They cite Massachusetts considering a drop in income tax from 5% to 4% to stem exodus to New Hampshire, underscoring that tax rates matter for business retention.
HB1648: Unidentified Representative Support04:41:19.600 - 1:40:10 PM; The representative counters that all businesses, including small ones, pay property taxes, and lowering business taxes doesn't address that; the bill's increase targets large payers without equating to Massachusetts-level rates.
HB1648: Representative Elberger Information Only04:41:19.600 - 1:40:10 PM; Representative Elberger suggests businesses would benefit from lower property taxes offsetting any business profits tax increase. They inquire about the frequency of business tax drops over 20 years, receiving estimates of three to five times, and note the rate has decreased from 8.5% over the past 9-10 years.
HB1648: Representative Elme Support04:42:33.360 - 1:41:24 PM; The representative supports the bill, noting that the business tax rate has decreased to 7.5% over 10 years while property taxes have risen. They argue that individuals, especially those with lower incomes, bear the heaviest burden and deserve similar relief as businesses. They emphasize that ultimately, people pay taxes through purchases, and lowering business taxes helps consumers.
HB1648: Unidentified Speaker Oppose04:45:19.840 - 1:44:10 PM; The speaker opposes conflating business profit taxes with property taxes, calling it a lack of economic understanding. They assert that businesses do not pay taxes; people do, through higher prices on goods and services like cell phones, vehicles, and groceries. Raising business taxes ultimately burdens consumers.
HB1648: Representative Elme Support04:46:16.958 - 1:45:07 PM; Responding to criticism, the representative explains that large businesses did not notice tax rate reductions until the interest and dividends tax was eliminated, leading to overpayments refunded from the treasury. They highlight efforts to understand why funds were sitting unused while businesses thrived, tying it to the need for fair tax considerations.
HB1648: Unidentified Representative Information Only04:47:37.440 - 1:46:28 PM; The representative notes that small businesses drive 99% of New Hampshire's economy, citing 2025 data from the US Small Business Administration.
HB1293: Representative Bolton Support04:48:50.320 - 1:47:41 PM; The bill aims to provide property tax relief by taxing nonprofits in municipalities with over $1 billion tax base, specifically targeting Plymouth where 53% of property is nonprofit-owned, burdening the remaining 47% of taxpayers with services like fire, police, and roads. It allows legislative bodies to opt out or adjust thresholds, e.g., $10 million, to balance revenue without harming flush towns.
HB1293: Representative Brier Oppose04:50:35.120 - 1:49:26 PM; While well-intended, the bill faces opposition from charities and nonprofits. Drawing from experience as a Northwood selectman, the representative notes challenges with payments in lieu of taxes and suggests the bill needs more study to find a 'sweet spot' for fairness.
HB1293: Unidentified Representative Information Only04:51:45.920 - 1:50:36 PM; Highlights unfairness where private schools' employees' children attend public schools for free, costing districts like over $230,000 annually, and offers to join a subcommittee.
HB1293: Representative Tierney Support04:52:55.440 - 1:51:46 PM; Agrees on the need for action, emphasizing that nonprofit-owned housing for employees should not be tax-exempt as it's part of compensation. Notes this is common in private schools like Holderness, where professors receive housing, creating inequities.
HB1293: Unidentified Representative Information Only04:54:00.878 - 1:52:51 PM; Raises concerns about the prevalence of nonprofits housing employees and potential widespread effects, suggesting targeted approaches if uncommon, and questions data gathering.
HB1293: Unidentified Representative Information Only04:55:05.760 - 1:53:56 PM; Discusses variations by town, advocating for research or a non-legislative group to assess fairness, as solutions beneficial in one town may harm another.
HB1293: Unidentified Representative Information Only04:55:54.560 - 1:54:45 PM; Suggests a study committee could consult experts like UNH's public policy school for testimony, but notes timing constraints as the session ends in June without pay in summer.
HB1293: Unidentified Representative Support04:57:19.520 - 1:56:10 PM; Proposes recommending a study committee for 2027 to bind future sessions via law, cautioning that the bill could tax charitable uses like summer camps (e.g., Camp Bernardet, Camp Fatima) and retreat centers (e.g., Warner school conversion for Catholic groups), which provide education, recreation, and reflection.
HB1293: Unidentified Representative Information Only04:59:15.360 - 1:58:06 PM; The speaker suggests studying the issue of wording regarding two schools, as it differs from the current bill. They urge entering into study to develop recommendations by year's end, noting questions about what constitutes a charity, referencing past gaming bills that appropriately raised the issue.
HB1293: Representative Elberger Information Only05:00:36.160 - 1:59:27 PM; Provides points of information on the last bill, correcting Representative Ford that 99% of businesses in New Hampshire are small businesses. Notes that about 1.5% of filers paid 76.7% of all BBT and BPT revenue, and 81% of registered businesses paid no business taxes.
HB1293: Representative Bolton Information Only05:00:36.160 - 1:59:27 PM; Discusses camps and nonprofits, noting they generate significant revenue over summer despite being open seasonally. References a specific camp in Bristol owned by another entity, urging careful examination of camp revenues. Mentions attorney Brody Deets from NHMA, who is concerned, and suggests NHMA could provide valuable information. Urges interim study to develop the next version of the bill.
HB1668: Representative Brier Oppose05:03:38.320 - 2:02:29 PM; Moves for ITL. Notes issues from testimony: rolling conformity between IRS and state, DRRA staff unable to keep up with federal changes. Prime sponsor decided to withdraw the bill after further review. Recommends supporting ITL for these reasons.
HB1668: Committee Vote Vote05:04:40.160 - 2:03:31 PM; Motion for ITL passes 19-0. Placed on consent; majority report by Representative Brier.
HB1102: Representative Murphy Support05:05:47.840 - 2:04:38 PM; Moves ought to pass. The tax credit has been oversubscribed since inception and not increased since 2018. It benefits mostly small businesses in the state.
HB1102: Committee Vote Vote05:06:47.920 - 2:05:38 PM; Motion for ought to pass passes 19-0. Placed on consent.
CACR10: Representative Olry Support05:07:52.718 - 2:06:43 PM; Moves ought to pass. States enough has been said.
CACR10: Committee Vote Vote05:09:02.798 - 2:07:53 PM; Motion for ought to pass passes 11-8. Not placed on consent. Majority report by Representative Olry; minority report by Representative Shamberg for ITL.
CACR18: Representative Olry Support05:11:12.798 - 2:10:03 PM; Moves ought to pass. States enough has been said.
CACR18: Representative Ores Information Only05:11:12.798 - 2:10:03 PM; Just getting ready to vote.
CACR18: Committee Vote Vote05:12:04.080 - 2:10:55 PM; Motion for ought to pass passes 11-8. Majority report by Representative Olry; minority report by Representative Shamberg for ITL.
HB1144: Representative Murphy Oppose05:15:26.958 - 2:14:17 PM; Moves inexpedient to legislate. Notes many House representatives signed a pledge not to raise taxes, and this would violate it even if minor. Discussion revealed assessing board issues that need addressing first. Suggests circling back next session to fix property assessment problems instead of raising revenue.
HB1144: Representative Elberger Oppose05:16:30.480 - 2:15:21 PM; Agrees on assessment problems, though notes they relate more to a different bill about the $300,000 exemption. States this bill interferes with something (testimony cuts off).
HB1144: Representative Shamber Oppose05:17:25.920 - 2:16:16 PM; This targeted adjustment would have strengthened local revenue, bringing in $242,000 across the state and aligning with inflation markers from 1998.
HB1708: Representative Ford Oppose05:20:16.798 - 2:19:07 PM; House Bill 1708 increases the business profit tax, which could adversely affect recruiting businesses to New Hampshire. The power to tax is the power to destroy business generation.
HB1708: Representative Opel Oppose05:20:16.798 - 2:19:07 PM; 97% of businesses in New Hampshire employ fewer than 20 people, and 81% pay no business profits or business enterprise tax. 76% of the BPT and BET is paid by 1.5% of filers. Responded to a point about small business definitions, emphasizing truly small businesses don't pay these taxes.
HB1708: Representative Murphy Support05:21:36.798 - 2:20:27 PM; New Hampshire ranks 37th in corporate taxes and needs to change its business mix from tourism to larger multinationals. Suggests targeting specific industries to recruit companies, especially from Massachusetts, to increase competitiveness and provide property tax relief through recurring revenue.
HB1708: Representative Spar Information Only05:21:36.798 - 2:20:27 PM; New Hampshire ranks third in the nation for low per capita state and local taxes but is bipolar with low sales and income taxes, leading to reliance on property and business taxes. Ranks 44th in businesses and 37th in corporate taxes. Discusses long-term challenges in revenue sources and the need to grapple with keeping taxes low while funding the state efficiently.
HB1708: Representative Elberger Information Only05:25:28.160 - 2:24:19 PM; New Hampshire's growth was 0.5% last year, due to in-migration but lacking young folks. High housing costs and property taxes hinder attraction of businesses and people. Questioned why property taxes are not seen as tyrannical if other taxes are.
HB1708: Unnamed Representative Oppose05:26:38.080 - 2:25:29 PM; Property taxes can be reduced by cutting administrative overhead in public schools, which are failing despite falling enrollment. In Chester, overhead like multiple superintendents and assistants is excessive. Advocates running schools like businesses, reducing staff, and letting schools pay for themselves, possibly through constitutional changes allowing choice between secular and non-secular education. Criticizes small class sizes and busing, suggesting home learning is better.
HB1708: Representative Elberger Information Only05:28:42.000 - 2:27:33 PM; Government is not a business; services like firefighters, police, education, and public works are not profit centers and should not be cut based on revenue generation. Need to stop thinking of government as a business.
HB1293: Representative Brier Information Only05:32:19.520 - 2:31:10 PM; The bill as written is flawed, and based on testimony, it needs further study to figure out improvements.
HB1090: Committee Chair Information Only05:36:27.680 - 2:35:18 PM; The chair requests copies of the amendment for HB 1090, which removes the provision subjecting boats to the M&R tax and corrects other issues. They discuss reviewing the amendment quickly to decide on OTP or ITL, and plan to execute it on Wednesday if ready.
HB1090: Representative Spar Information Only05:38:33.040 - 2:37:24 PM; Representative Spar is tasked with ensuring the amendment is prepared and submitted to Jen for the calendar by 1:00 PM to allow execution on Wednesday.
HB1090: Committee Chair Information Only05:40:47.520 - 2:39:38 PM; The chair instructs subcommittee members for bills HB 1420 and HB 1648 to stay and coordinate meeting times to schedule for next week, aiming to get it on the calendar by Wednesday. They plan a Ways and Means Committee meeting on Monday, leaving Wednesday open.
HB1090: Committee Chair Information Only05:50:08.480 - 2:48:59 PM; The chair announces they are not executing HB 1293 due to a problem with the amendment that deleted a whole section instead of just removing the word 'waterway,' which would cut taxes on renting cars. They remind subcommittees to schedule meetings and request all reports by 6 PM Tuesday for the next calendar.
HB1090: Committee Member Information Only05:51:22.000 - 2:50:13 PM; A committee member clarifies subcommittee assignments, noting they are on 1647 and 1648, but adjusts to just 1647 after correction, and mentions ongoing work on the subcommittee for newspapers HB 1420.

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