Committee Summary for Senate Finance (01/27/2026)

Bill/Time	Type	Title	Sponsor
CACR12 00:07:09.520 - 12:21:06 PM	Public Hearing	relating to voting on broad-based taxes. Providing that a supermajority vote of the general court shall be required to enact any broad-bases taxes.	Lang, Timothy(R)[B-]2025
HB2 2026-259s 00:19:03.440 - 12:33:00 PM	Executive Session	relative to state fees, funds, revenues, and expenditures.	Weyler, Kenneth(R)[A-]2025
SB488 00:23:42.559 - 12:37:39 PM	Public Hearing	enabling the governor to declare a state of emergency due to the failure of the legislature to pass a budget or continuing resolution to fund the New Hampshire state government by July 1 of the first year of a biennium.	Carson, Sharon(R)[B]2025
SB488 00:33:47.519 - 12:47:44 PM	Executive Session	enabling the governor to declare a state of emergency due to the failure of the legislature to pass a budget or continuing resolution to fund the New Hampshire state government by July 1 of the first year of a biennium.	Carson, Sharon(R)[B]2025
SB601 00:42:53.760 - 12:56:50 PM	Public Hearing	relative to the allocation and disbursement of state contributions for non-state employer pension costs under the New Hampshire retirement system.	Long, Pat(D)[F]2025

CACR12: Bill Sponsor (Rep. Abramson) Support00:07:09.520 - 12:21:06 PM; The sponsor introduced CACR12, a constitutional amendment requiring a supermajority vote for broad-based taxes affecting all citizens. He explained it allows voters to decide if the legislature should need a two-thirds vote to create such taxes, protecting citizens from decisions by a simple majority. He clarified that 'broad-based' means taxes applying to everyone, like sales or income taxes, but not targeted ones like manufacturer taxes. He emphasized engaging citizens in the democratic process and requiring bipartisan support for major tax changes.
CACR12: Senator Waters Information Only00:08:15.520 - 12:22:12 PM; Senator Waters questioned the use of 'scheme' in the bill, suggesting it implies secrecy, and sought clarification on 'broad-based' taxes, using the interest and dividends tax as an example. He raised concerns about the definition of 'new' tax potentially leading to court challenges and inquired about existing taxes like gas tax or new fees on EVs. Philosophically, he asked why the sponsor distrusts the democratic process, noting past tax enactments via public hearings.
CACR12: Senator Versa Support00:15:37.120 - 12:29:34 PM; Senator Versa supported the idea that the amendment engages residents in the process since they bear the cost of new taxes. He agreed it asks citizens if a two-thirds legislative vote should be required for broad-based taxes.
CACR12: Senator Ross Information Only00:16:48.720 - 12:30:45 PM; Senator Ross asked if a sales tax on marijuana, which the sponsor previously supported, should require a two-thirds vote, noting it as a manufacturer tax not broad-based. He also inquired if every tax in New Hampshire was enacted by Republicans.
HB2 2026-259s: Senator McHugh Support00:19:03.440 - 12:33:00 PM; Senator McHugh presented an amendment to HB2 for car inspections, a clean version addressing fleet registrations to ensure town clerks and tax collectors do not lose revenue under a two-year period. It adds a sentence requiring payment of all fees for each registration year. He requested an appropriate effective date due to timing.
SB488: Grant Bosse, Deputy Chief of Staff Support00:23:42.559 - 12:37:39 PM; Grant Bosse introduced SB488 on behalf of Senate President Sharon Carson, empowering the governor to declare a 60-day emergency for essential state services at prior fiscal year levels if no budget is passed. The legislature can extend it up to three times. It ensures courts, roads, hospitals, nursing homes, and prisons continue operating during impasses.
SB488: Senator Waters Oppose00:25:41.279 - 12:39:38 PM; Senator Waters questioned ceding authority to the executive branch, suggesting the legislature could pass continuing resolutions with provisions. He noted past practices and why not fund everything to avoid disputes over essential services.
SB488: Senator Rosen Information Only00:27:43.440 - 12:41:40 PM; Senator Rosen asked why the Department of Education was excluded from the essential services list, noting continuing resolutions typically fund at previous levels.
SB488: Senator Rosen Information Only00:27:43.440 - 12:41:40 PM; Senator Rosen addresses questions on the bill's structure for a continuing resolution (CR), noting past instances varied in base and timeframe. He explains this bill acts as a fallback if no budget or CR is passed, preventing shutdown of essential services like beaches, liquor stores, veterans' home, and prisons. He clarifies that the legislature would remain operational during the 60-day emergency period.
SB488: Unidentified Senator Information Only00:31:07.200 - 12:45:04 PM; The senator questions whether deferring to the commissioner of health and human services for essential services could exclude critical areas like public health or Medicaid, and notes this is a policy decision for the committee to adjust.
SB488: Senator Lang Information Only00:31:57.760 - 12:45:54 PM; Senator Lang seeks procedural clarification on the bill's activation only if no budget or CR is passed, confirming the legislature stays open during the 60-day window. He asks about priority if a CR is passed during the emergency, and receives confirmation that the CR would supersede and end the emergency.
SB488: Senator (Mr. Chair) Information Only00:33:47.519 - 12:47:44 PM; The chair proposes capping the emergency period at 180 days aggregate to avoid extended reliance, suggesting changes to prevent scenarios where multiple emergencies extend beyond this limit. He notes the need to define essential services that continue regardless of CR or governor approval.
SB488: Grant (Legislative Counsel) Information Only00:34:47.359 - 12:48:44 PM; Grant suggests amending page 1, line 8 from three to two to cap the total emergency at 180 days (60 by governor + 120 by legislature), warning that exceeding this returns to no authority for state operations.
SB488: Senator Waters Oppose00:35:49.760 - 12:49:46 PM; Senator Waters expresses concerns about circumventing legislative authority and the renewal process after 60 days, questioning contingencies if the legislature does not approve extension. He suggests reframing the bill to specify continuing services under certain conditions rather than relying on emergency declaration.
SB488: Unidentified Senator Information Only00:38:08.240 - 12:52:05 PM; The senator raises issues from past COVID emergency declarations regarding spending authorization and legislative oversight, proposing required reviews (e.g., by Joint Fiscal) of funding during the emergency period to protect legislative role.
SB488: Senator Rosen Information Only00:39:11.839 - 12:53:08 PM; Senator Rosen highlights that only 60 days of guaranteed funding exist initially, as the other body may not reconvene timely. He notes education adequacy payments are unaddressed and due soon after, emphasizing the need for careful drafting without rejecting the idea outright.
SB488: Unidentified Senator Information Only00:41:31.280 - 12:55:28 PM; The senator suggests including adult education and transportation funding in essential services, as they operate year-round and may need prompt disbursement.
SB601: Kevin Conict, Caucus Director, NH Senate Minority Office Support00:42:53.760 - 12:56:50 PM; Kevin Conict introduces SB 601 on behalf of Senator Pat Long, explaining it requires the state to contribute 7.5% to the retirement system for municipal employees (excluding group one teachers and group two). He notes past state contributions reached 35%, but recent reductions shifted costs to property taxpayers, and this bill aims to partially reverse that by increasing state contribution.
SB601: Marty Carlin, New Hampshire Municipal Association Support00:44:24.400 - 12:58:21 PM; Marty Carlin, representing the New Hampshire Municipal Association, testified in support of SB 601, noting it as a top priority voted on by their 234 member cities and towns. He focused on the municipal portion for local police and fire contributions, stating that in FY12, after the subsidy was eliminated, contributions were $55.5 million, rising to $130 million in FY25, outpacing inflation by $78.5 million. He described this as a stealth cost pressure on municipalities and urged the legislature to consider funding when possible.
SB601: Marty Carlin, New Hampshire Municipal Association Information Only00:51:23.440 - 1:05:20 PM; In response to questions, Marty Carlin clarified that while the bill would lower contributions from cities and towns to the retirement system, he could not specify if that would directly result in property tax relief, as towns might allocate savings to other budgetary items. He confirmed the state has no involvement in setting the number of employees or salary ranges for towns. He noted stable municipal police numbers (increase of 25 since 2012) and a rise of about 300 firefighters, and acknowledged state statutory requirements for education and public safety services.
SB601: Department of Revenue Administration (DRA) Information Only00:48:23.839 - 1:02:20 PM; The representative from DRA provided technical concerns on SB 601 without taking a position. They noted that lines 9-10 on page 1 strike the full contribution language, potentially unclear on returning to full amount after two years. On page 1, lines 22-23, DRA is tasked with transferring from the education trust fund, which they believe should reference the treasurer instead. Page 2's section on treating contributions as state aid is confusing and could reference 2022 Chapter 189 language. They requested the retirement system estimate annual contributions by September 1 for property tax rate setting. They did not have a cost estimate.

Gray, James(Chairman)(R)[B-]2025	Innis, Daniel(V Chairman)(R)[B]2025	Carson, Sharon(R)[B]2025
Watters, David(D)[D-]2025	Birdsell, Regina(R)[B-]2025	Lang, Timothy(R)[B-]2025
Rosenwald, Cindy(D)[F]2025	Pearl, Howard (R)[B]2025