Committee Summary for Senate Ways and Means (01/14/2026)

Bill/Time	Type	Title	Sponsor
SB471 00:02:44.959 - 8:02:01 AM	Public Hearing	relative to affordable housing investment fees.	Altschiller, Debra(D)[CT]2025
SB471 00:03:52.480 - 8:03:09 AM	Public Hearing	relative to affordable housing investment fees.	Altschiller, Debra(D)[CT]2025
SB633 00:33:10.080 - 8:32:27 AM	Public Hearing	establishing a voluntary surcharge program and fund for the division of the arts and state council on the arts.	Watters, David(D)[D-]2025
SB634 00:45:08.960 - 8:44:25 AM	Public Hearing	enabling municipalities to adopt a municipal occupancy fee.	Prentiss, Suzanne(D)[F]2025
SB636 2024-XXXXh (amendment mentioned) 01:28:15.199 - 9:27:32 AM	Public Hearing	establishing tax credits for qualifying small businesses against documented tariff-related costs.	Fenton, Donovan(D)[F]2025
SB636 2024-XXXXh 01:51:36.560 - 9:50:53 AM	Public Hearing	establishing tax credits for qualifying small businesses against documented tariff-related costs.	Fenton, Donovan(D)[F]2025
SB637 01:53:46.719 - 9:53:03 AM	Public Hearing	relative to certain tax credits for purchase from New Hampshire farms.	Perkins Kwoka, Rebecca(D)[F]2025
SB638 02:05:25.119 - 10:04:42 AM	Public Hearing	relative to establishing a small business tariff stabilization fund.	Perkins Kwoka, Rebecca(D)[F]2025
SB638 02:21:46.800 - 10:21:03 AM	Executive Session	relative to establishing a small business tariff stabilization fund.	Perkins Kwoka, Rebecca(D)[F]2025
SB634 02:25:20.160 - 10:24:37 AM	Executive Session	enabling municipalities to adopt a municipal occupancy fee.	Prentiss, Suzanne(D)[F]2025
SB636 02:30:20.479 - 10:29:37 AM	Executive Session	establishing tax credits for qualifying small businesses against documented tariff-related costs.	Fenton, Donovan(D)[F]2025
SB637 02:32:16.160 - 10:31:33 AM	Executive Session	relative to certain tax credits for purchase from New Hampshire farms.	Perkins Kwoka, Rebecca(D)[F]2025
SB639 02:36:15.600 - 10:35:32 AM	Executive Session	establishing a committee to study the health and safety impacts of Red Dye 40 and other food additives in food and beverages sold in New Hampshire.	Fenton, Donovan(D)[F]2025

SB471: Senator Fenty Information Only00:02:44.959 - 8:02:01 AM; The chair introduces the public hearing on Senate Bill 471 and invites the prime sponsor to introduce the bill. Announces that after public testimony, the hearing will recess until 9:00 next Wednesday to allow the prime sponsor, Senator Fenty, to speak as a professional courtesy.
SB471: Nate Graves, Business and Industry Association Oppose00:03:52.480 - 8:03:09 AM; Nate Graves opposes SB 471, expressing support for affordable housing but criticizing the lack of parameters on the fee amount, which could make projects economically unviable. He highlights risks of stranded money due to restrictions limiting funds to the collecting municipality, preventing use in neighboring areas like Boscawen from Concord. He suggests sending funds to statewide entities like NH Housing or CDFA without geographic limits for better allocation. During Q&A, he differentiates this from impact fees, explains inclusionary zoning issues with examples from Portsmouth and Portland, Maine, and advocates for expert management to increase housing supply.
SB471: Brody Ducha, New Hampshire Municipal Association Support00:13:49.680 - 8:13:06 AM; Brody Ducha supports SB 471, introduced at the Association's request, allowing municipalities to impose affordable housing investment fees on non-affordable new units, mirroring impact fee statutes with local retention, reporting, and appeals processes. Funds would go to entities like NH Housing Finance Authority or local nonprofits for local projects. He welcomes uniformity on fees but opposes sending funds to other municipalities, emphasizing local reinvestment to address state funding shortages and help projects 'pencil out' without raising property taxes. In Q&A, he notes decreased state funding for affordable housing trusts, clarifies intent for local but potentially regional use, and suggests limiting to larger developments.
SB471: Phil, New Hampshire Home Builders Association Oppose00:18:43.280 - 8:18:00 AM; Phil from the Home Builders Association strongly opposes SB 471, arguing fees on market-rate housing exacerbate the housing shortage by increasing costs 20-60%, raising median home prices from $535,000, unaffordable for median incomes around $110,000. This affects rentals too, keeping people renting longer due to low vacancy. He views it as a penalty for not meeting varying inclusionary zoning criteria. In Q&A, he confirms it's a penalty, notes it raises costs for duplexes or small multifamily, and says limiting to multifamily wouldn't change opposition, as it hinders trickle-up housing mobility.
SB471: Nick Taylor, Housing Action New Hampshire Oppose00:22:55.039 - 8:22:12 AM; Nick Taylor opposes SB 471 despite sympathy for its intent, citing risks of small, ineffective local trust funds (e.g., $10-20k) insufficient for projects needing millions, unlike impact fees. In small towns, funds won't scale; larger cities might benefit more. He warns unfunded inclusionary zoning reduces overall housing, citing Portland, Maine, and Somerville, MA examples, creating scarcity and higher rents. Suggests funded models like Portland, Oregon's tax credits (similar to NH's 79E) that increase production without penalties. In Q&A, he affirms property tax abatements work better as incentives.
SB471: Joanie McIntyre, New Hampshire Association of Realtors Oppose00:26:33.760 - 8:25:50 AM; Joanie McIntyre appreciates the goal but opposes SB 471, noting median home price at $535,000 with rising closing costs (transfer tax, insurance) making affordability worse. No guardrails on fee amounts could halt all development, pushing prices higher. Existing real estate transfer tax already funds affordable housing; suggest increasing that allocation. Fees on rentals pass costs to tenants, already burdened (e.g., $2,800 for 2-bedroom in Concord), hindering savings for homebuying. Bill subsidizes some housing by making others expensive; praises recent pro-housing bills but sees better alternatives. In Q&A, she doubts fees incentivize housing politically, as high fees deter all development, and explains closing cost increases tied to home values.
SB633: Senator David Waters, District 4 Information Only00:33:10.080 - 8:32:27 AM; Senator Waters introduces SB 633 to provide sustainable funding for the Arts Council via voluntary 50-cent surcharges on tickets by qualifying arts organizations, creating a fund for arts projects approved by the Joint Fiscal Committee. Context: House cut funding, Senate restored $150k with business tax credits, but seeks individual contributions to avoid donor fatigue. Highlights arts' economic impact (21k jobs, $3.4B GDP contribution in 2022). Discusses alternative: $1 donation checkbox at checkout to avoid seeming like a fee. Requests time to refine with stakeholders like Ticketmaster. In Q&A, clarifies drafting issues, notes nonprofit complications in direct donations, and explains fund's role for oversight versus existing patron fund.
SB633: Senator Spoken Information Only00:40:21.440 - 8:39:38 AM; During Q&A, Senator Spoken seeks clarification on line 10 drafting to specify 50-cent surcharge, not ticket price under 50 cents.
SB633: Unidentified Senator Information Only00:42:19.280 - 8:41:36 AM; During Q&A, questions why arts organizations can't currently collect 50 cents per ticket for a state fund, citing nonprofit bylaws and fundraising restrictions.
SB634: Senator Santis (District 5, Lebanon) Support00:45:08.960 - 8:44:25 AM; Senator Santis introduces SB 634, which allows New Hampshire municipalities to adopt a local option occupancy fee of up to $2 per night or 2% of room price (not exceeding $2) on rentals over $40/night, limited to 184 days. The fee aims to fund municipal capital improvements, tourism support, or other special revenue funds to offset tourism-related costs like infrastructure, public safety, and visitor impacts. She emphasizes it's voluntary, approved by voters or local legislative bodies, and mirrors existing enforcement. Drawing from her experience on the Lebanon city council, she highlights regional hubs' challenges with traffic from recreation, business, and medical stays at places like Dartmouth Hitchcock. She notes similar fees in 30 other states and argues it provides dedicated revenue to ease property tax burdens without state mandates.
SB634: Brody Dashes, New Hampshire Municipal Association Support00:58:29.920 - 8:57:46 AM; Brody Dashes supports SB 634 as a long-standing NHMA policy, enabling municipalities to adopt a $2 occupancy fee on rooms over $40/night via local vote or charter. He notes state law requires enabling legislation for such fees and addresses concerns by suggesting a dedicated fund for tourism-related expenditures, as limited in Section 4. Benefits include property tax relief and no state financial commitment, helping municipalities manage tourism growth costs like public safety without relying solely on property taxes. He affirms openness to restrictive language for fund use and highlights increasing tourism impacts amid declining state aid.
SB634: Del McCracken, Mayor of Portsmouth Support01:12:21.679 - 9:11:38 AM; Mayor McCracken favors SB 634 to address shifting tax burdens from commercial to residential properties in tourism-heavy areas like Portsmouth, where out-of-state visitors strain services without proportional tax contributions. Residential values rose faster than commercial post-COVID, leading to 50-60% assessment increases for homeowners. The bill offers a voluntary tool to align service costs with users, easing property tax reliance amid rising health insurance, retirements, and infrastructure needs. Portsmouth's budget grew slower than the state's, yet faces lawsuits over valuations. He urges action to maintain trust and fairness, noting meals and rooms sharing increases but overall state aid declines.
SB634: Joanie McIntyre, New Hampshire Association of Realtors Oppose01:08:02.000 - 9:07:19 AM; Joanie McIntyre opposes SB 634 due to administrative costs outweighing revenue from small-scale rentals (e.g., $50,000 from 25,000 nights barely covers admin). Property owners already pay rooms and meals tax, real estate taxes, and impact fees; platforms like Airbnb handle tax collection, but this fee lacks such mechanisms, risking non-compliance. Short-term rentals serve non-tourists like nurses, professors, or transitioning families. It could deter guests, harm businesses, and lead to higher fees ($3-4). Enforcement is unclear, and it burdens legitimate operators without addressing broader tourism impacts.
SB634: Heidi Melbrand, Pleasant View Bed and Breakfast, Bristol; President, NH Bed and Breakfast Association Oppose01:22:04.159 - 9:21:21 AM; Heidi Melbrand opposes SB 634 as discriminatory against legitimate lodging, already collecting 8.5% meals and rooms tax. Adding $2/night deters tourists, reducing her business in Bristol, the only legitimate lodging there (7 rooms max $5,110/year). It undermines operators vs. unregulated Airbnbs/VRBOs, with no enforcement for online platforms. Why target lodging alone, not restaurants or shops benefiting from tourism? It's a money grab by larger cities, ignoring small towns' budgeting. Voters may approve seeing it as property tax relief, shifting burden to few operators amid high taxes and competition. Enforcement adds admin costs and Big Brother oversight.
SB636 2024-XXXXh (amendment mentioned): Senator Donovan Fenton (District 10) Support01:28:15.199 - 9:27:32 AM; Senator Fenton introduces SB 636 with an amendment to provide a $7,500 tax credit under the Business Enterprise Tax (BET), flowing to Business Profits Tax (BPT) if unused, for small NH-based operating businesses facing federal tariff cost increases. Eligibility narrows to NH-domiciled firms with local payroll and operations, excluding passives and preventing entity splitting. It targets documented tariff-related costs via invoices or certifications, administered by DRA. Amid unclear federal policy, it prevents layoffs, price hikes, and business closures, protecting small manufacturers and retailers. Fiscal note ~$8M is justified to maintain competitiveness and employment.
SB636 2024-XXXXh (amendment mentioned): Jody Giliger, Owner, Giliger's Books and Toys, Portsmouth Support01:36:54.000 - 9:36:11 AM; Jody Giliger, second-generation owner of a 47-year-old Portsmouth bookstore/toy shop, describes tariff impacts: suppliers raised prices (e.g., Douglas Toys from $7.15 to $7.25, up 145% on Chinese imports), squeezing margins from 49.5% to 48.33% (2.3% cost rise = $8,600 extra). No rent helps, but led to conservative buying ($20K less inventory), reduced staffing, and empty shelves. Manufacturers face layoffs and delays; transparency varies. Canadian foot traffic dropped due to retaliatory tariffs. Seeks state support like PPP loans for small businesses navigating confusion without federal guidance.
SB636 2024-XXXXh: Lauren O. Sullivan, Senior Financial Analyst, Department of Revenue Administration Information Only01:51:36.560 - 9:50:53 AM; Lauren O. Sullivan testified on SB 636, noting that she had not yet seen the amendment but it appeared to address many issues she planned to discuss. She distributed hard copies of the bill analysis prepared by DRA. She mentioned that the original bill required a separate tax expenditure report for the credit, but suggested amending RSA chapter 71CC to include it instead for simplicity. DRA takes no position on the bill.
SB637: Senator Rebecca Perkins Kwok, Senate District 21 Support01:53:46.719 - 9:53:03 AM; Senator Rebecca Perkins Kwok introduced SB 637, titled the Eat Local Act, which establishes a business profits tax credit for grocery stores and food retailers purchasing at least 10% of their products from local registered New Hampshire farms. The bill aims to support the state's 4,000 family-owned farms operating on thin margins, improve the quality and local connection of goods in markets, and enhance food affordability for working families. She highlighted how imported or transported produce increases costs, reduces freshness, and fails to support local farmers. The credit would encourage retailers to source 10% of inventory from local farms and lower prices on those items by 10%, with the credit equal to 10% of amounts paid to local farms, carryable for up to five years. Documentation from registered farms via BEA would be required. The structure is voluntary to promote more local food in stores, benefiting farmers, consumers, and retailers. During questioning, she explained the incentive for increased local purchasing, the condition for price reduction to pass savings to consumers via rulemaking and evidence, flexibility in applying the 10% to total inventory costs (e.g., produce or meat), and openness to shifting farm registration to the Department of Agriculture instead of BEA.
SB637: Laureno Sullivan, Department of Revenue Administration Information Only02:01:16.800 - 10:00:33 AM; Laureno Sullivan, a senior financial analyst at the Department of Revenue Administration, provides technical feedback on SB 637 without taking a position. She highlights that the bill lacks specification on the price benchmark for the reduction, suggesting clarification and integration with the local farm registry. She notes that the bill implies products must be purchased and sold in the same taxable period to qualify, excluding cases like spoilage or donation, and recommends adjustments if broader eligibility is intended. Finally, she suggests specifying the first applicable taxable period, such as ending on or after December 31, 2027, to allow time for registry setup.
SB638: Senator Rebecca Perkins Kwok, District 21 Support02:05:25.119 - 10:04:42 AM; Senator Rebecca Perkins Kwok introduces SB 638, which establishes a small business tariff stabilization fund. She emphasizes the impact of tariffs on New Hampshire businesses, citing a 30% decline in Canadian tourism affecting meals and rooms tax revenue and increasing local property taxes. Tariffs are projected to raise household costs by 19%, burdening business owners. She references testimonies from CEOs of CJ and Bensonwood Homes on 2025 tariff concerns, underscoring small businesses' role in the economy and family wages. Drawing parallels to the COVID-era Main Street Relief Fund, she advocates for this short-term bridge to sustain small businesses amid uncertainty.
SB638: Jody Support02:07:27.360 - 10:06:44 AM; Jody, a retailer, is invited to provide additional insights on SB 638 based on prior discussions. She expresses willingness to expand on her experiences and feedback from fellow retailers to offer more insight into the bill's implications, but no specific new testimony is detailed beyond her readiness to share spurred thoughts or answer questions.
SB638: Senator Sullivan Information Only02:21:46.800 - 10:21:03 AM; Senator Sullivan supports sending the bill to interim study to work out issues, noting it wasn't quite ready.
SB638: Senator Waters Support02:22:00.000 - 10:21:17 AM; Senator Waters supports the bill as important for workforce support for small businesses and suggests waiting for an amendment to address concerns.
SB638: Senator (unnamed) Oppose02:22:40.319 - 10:21:57 AM; The senator opposes the bill, citing difficulties in implementing the existing Granite Patron of the Arts program and arguing that venues can already accept voluntary donations without new legislation, making the bill unnecessary.
SB638: Senator (unnamed) Support02:23:32.640 - 10:22:49 AM; The senator agrees the bill has good potential and requests more time for fixes, emphasizing the need to help arts programs like the Colonial Theater in Keene.
SB634: Senator Sullivan Oppose02:25:20.160 - 10:24:37 AM; Senator Sullivan moves for ITL, arguing the tax could deter tourism by adding fees and that municipalities already receive increased rooms and meals tax revenue.
SB634: Senator (unnamed) Support02:26:24.479 - 10:25:41 AM; The senator supports giving municipalities the choice to enact the tax for more independence and funds for public safety and education, noting it could lower property taxes.
SB634: Senator (unnamed) Oppose02:27:20.720 - 10:26:37 AM; The senator supports ITL, criticizing Portsmouth for not using increased revenue for tourism issues and viewing the tax as an unnecessary grab and surprise fee.
SB634: Senator Pr (unnamed) Oppose02:29:13.920 - 10:28:30 AM; Senator Pr supports ITL due to timing concerns, recordkeeping issues, and sensitivity to small operators like bed and breakfasts.
SB636: Senator Sullivan Oppose02:30:20.479 - 10:29:37 AM; Senator Sullivan moves for ITL, stating market uncertainty from tariffs has settled and the bill is unnecessary.
SB636: Senator (unnamed) Support02:31:17.120 - 10:30:34 AM; The senator opposes ITL, arguing small businesses still face uncertainty and need targeted relief through the bill's clear administration.
SB637: Senator Maki Information Only02:32:16.160 - 10:31:33 AM; Senator Maki moves for interim study, acknowledging merit but needing more work, especially on SNAP and farm products.
SB637: Senator (unnamed) Support02:33:31.200 - 10:32:48 AM; The senator hopes to pass the bill now for food affordability relief and farm stabilization, noting bipartisan support.
SB637: Senator (unnamed) Support02:34:30.479 - 10:33:47 AM; The senator echoes support, arguing it helps people immediately and amendments can address issues without study.
SB637: Senator Maki Information Only02:35:26.479 - 10:34:43 AM; Senator Maki offers to work on a true interim study to resolve concerns like sale price equity and synergies with other bills.
SB637: Senator (unnamed) Support02:36:15.600 - 10:35:32 AM; The senator appreciates collaboration but prefers acting now.
SB639: Senator Sullivan Oppose02:36:15.600 - 10:35:32 AM; Senator Sullivan moves for ITL, arguing tariffs have settled and businesses have more certainty.
SB639: Senator (unnamed) Support02:37:11.600 - 10:36:28 AM; The senator opposes ITL, highlighting 19% cost increases from tariffs affecting families and small businesses, modeled on past federal aid.
SB639: Senator Sullivan Oppose02:38:06.800 - 10:37:23 AM; Senator Sullivan reiterates concerns, noting predictions of tariff settlement have come true and cautioning against tax credits for China-related business.

Lang, Timothy(Chairman)(R)[B-]2025	Murphy, Keith(V Chairman)(R)[A]2025	Rosenwald, Cindy(D)[F]2025
Fenton, Donovan(D)[F]2025	Sullivan, Victoria(R)[A-]2025