Committee Summary for Senate Ways and Means (01/21/2026)

Bill/Time	Type	Title	Sponsor
SB471 00:05:32.560 - 8:04:53 AM	Public Hearing	relative to affordable housing investment fees.	Altschiller, Debra(D)[CT]2025
SB404 00:10:51.200 - 8:10:12 AM	Public Hearing	relative to economic revitalization zone tax credits.	Gray, James(R)[B-]2025
SB471 00:21:07.520 - 8:20:28 AM	Executive Session	relative to affordable housing investment fees.	Altschiller, Debra(D)[CT]2025
SB505 2025-0144s 00:26:21.520 - 8:25:42 AM	Public Hearing	(New Title) relative to applications for guide licenses and repealing the fee for temporary registration of nonresidents relative to OHRVs.	Rochefort, David(R)[B-]2025
SB511 00:45:58.720 - 8:45:19 AM	Public Hearing	relative to state park fees for state residents.	Murphy, Keith(R)[A]2025
SB505 2025-0144s -	Executive Session	(New Title) relative to applications for guide licenses and repealing the fee for temporary registration of nonresidents relative to OHRVs.	Rochefort, David(R)[B-]2025
SB542 2025-0138s 01:00:52.240 - 9:00:13 AM	Public Hearing	(New Title) limiting the game dates available to charities at gaming facilities.	Lang, Timothy(R)[B-]2025
SB542 2025-0138s -	Executive Session	(New Title) limiting the game dates available to charities at gaming facilities.	Lang, Timothy(R)[B-]2025
SB561 2025-0191s 01:26:33.840 - 9:25:54 AM	Public Hearing	relative to change of address for certain game operator employer licensees.	Murphy, Keith(R)[A]2025
SB635 01:45:17.280 - 9:44:38 AM	Public Hearing	establishing a health reimbursement arrangement tax credit program.	Ricciardi, Denise(R)[B]2025

SB471: Deborah Aler, Senator District 24 (Exeter, Greenland, Hampton, Hampton Falls, North Hampton, Rye, Stratham) Support00:05:32.560 - 8:04:53 AM; Senator Aler introduced SB 471 as enabling legislation to help municipalities address affordable housing shortages. She highlighted the defunding of the Housing Champions program despite ongoing crisis, and how SB 471 provides a tool for towns to generate funds through fees. She addressed opposition concerns, clarifying the fee is not mandated to be passed to buyers and emphasized small measures are important. She requested an Ought to Pass recommendation to empower willing municipalities.
SB404: James Gray, Senator District 6 (Rochester, Strafford, Alton, Gilmanton) Information Only00:10:51.200 - 8:10:12 AM; Senator Gray presented SB 404, requested by the Department of Business and Economic Affairs, to update the economic revitalization zone tax credit program. Key changes include increasing the aggregate cap from $825,000 to $1 million, shifting from program year to calendar year, adjusting eligible credits, and ensuring proper utilization of existing credits.
SB404: Bridget Beckwith, Department of Business and Economic Affairs Information Only00:11:42.800 - 8:11:03 AM; Beckwith described SB 404 as housekeeping to align the statute with the department's new name and modernize the program. She explained changes like extending re-evaluation from 5 to 8 years due to slow change in zones, increasing the cap to provide better incentives (from 30% proration), and ensuring credits are fully utilized to maximize funds. She noted average awards and potential increases, emphasizing it's a one-person operation aiming for efficiency without needing additional rules.
SB471: Committee Chair Oppose00:21:07.520 - 8:20:28 AM; The chair summarized last week's testimony, noting majority opposition due to no fee limit, stranded costs for towns without regional options, and potential price increases for non-affordable housing that could hinder market flow. Acknowledged housing as an issue but not a crisis, and hesitated to support as written.
SB471: Committee Member (unnamed) Oppose00:21:58.720 - 8:21:19 AM; Agreed with the chair's summary and viewed the bill as a penalty on builders that discourages construction, potentially worsening the housing shortage.
SB471: Committee Member (unnamed) Support00:22:58.000 - 8:22:19 AM; Believed the bill has merit and opportunity, supported by some testimony. Suggested interim study or amendments, like directing funds to Housing Champions program as recommended by BIA, rather than killing it outright.
SB471: Committee Member (unnamed) Oppose00:24:10.320 - 8:23:31 AM; Noted the bill's problematic aspects, such as unclear fund allocation in section A 2A and potential ineffectiveness. Did not attend the hearing but reviewed notes; does not support passage as is.
SB471: Committee Member (unnamed) Oppose00:24:10.320 - 8:23:31 AM; Viewed housing as in crisis mode and the bill as well-intentioned, but heard enough concerns to deem it the wrong vehicle. Suggested incorporating good elements into another bill.
SB471: Committee Member (unnamed) Information Only00:24:10.320 - 8:23:31 AM; The committee member finishes speaking on the motion regarding SB 471.
SB471: Senator Maki Vote00:24:57.440 - 8:24:18 AM; Moves for ITL (Inexpedient to Legislate) on Senate Bill 471.
SB471: Senator Sullivan Vote00:24:57.440 - 8:24:18 AM; Seconds the motion for ITL on Senate Bill 471. Later seconds the motion to come out of executive session.
SB505 2025-0144s: Senator David Roachford, Senate District 1 Support00:26:21.520 - 8:25:42 AM; Senator Roachford introduces SB 505, sponsored by the New Hampshire Off-Highway Vehicle Association. The bill eliminates the temporary 10-day registration for non-resident OHRVs, introduced in 2014 to attract riders but now causing revenue loss as people buy multiple temporaries instead of full registrations costing $100. He notes the trails are in Pittsburg, NH, making alternatives like Maine less appealing due to distance. The bill also removes the $25,000 cap on Fish and Game grants for local law enforcement.
SB505 2025-0144s: Captain Michael Eastman, NH Fish and Game Department Support00:29:57.200 - 8:29:18 AM; Captain Eastman explains the collaboration behind the bill with NH Off-Highway Vehicle Association and Bureau of Trails. The $42 temporary registration has loopholes, like hand-written dates with Sharpie, and doesn't fund trail maintenance, only administrative costs. About 3,800 are sold yearly, but many are multiples, leading to losses. Maine's system is more expensive and doesn't fund trails. The bill also adjusts grant monies for enforcement, suggesting highway funds instead, and includes an amendment for licensing guides to ensure certified law enforcement handles criminal record checks.
SB505 2025-0144s: Steve Wilkkey, New Hampshire Off-Highway Vehicle Association Support00:37:16.240 - 8:36:37 AM; Representing 23 OHRV clubs, Wilkkey supports eliminating the temporary registration, originally temporary for 3 years, as little funds trail maintenance. Temporaries attract one-time riders who ignore rules and off-trail ride, harming trails. Full registrations encourage club membership for education on etiquette. Only a few agents sell temporaries May-October for wheeled vehicles, often running out at events. Bureau of Trails supports the bill. If one-third convert to full, revenue balances. Encourages passing to promote responsible riding.
SB511: Grant Bossi, Deputy Chief of Staff for NH Senate Information Only00:45:58.720 - 8:45:19 AM; Grant Bossi introduced Senate Bill 511 on behalf of Senator Keith Murphy. The bill aims to lower entrance fees for New Hampshire residents at state parks compared to out-of-state visitors and allow deeper discounts for veterans and school groups. He distributed Senator Murphy's statement and a chart comparing in-state and out-of-state fees in neighboring states.
SB542 2025-0138s: Senator Tim Lang, Sponsor Support01:00:52.240 - 9:00:13 AM; Senator Lang introduced SB 542, which originated from concerns in the Charitable Gaming Commission about large checks to charities and waitlists for gaming operators. The bill shortens the charity rotation from 10 to 7 days, increasing available charities by 30%. He noted the industry supports this for administrative ease and to shorten waitlists. The tiering provision was removed due to concerns, and he presented amendment 138s for the 7-day change.
SB542 2025-0138s: Dr. Debbie Warner, Littleton Support01:04:15.119 - 9:03:36 AM; Dr. Warner supported the 7-day rotation change over 10 days, noting mathematical alignment with weeks and fairness in donations, avoiding oddly shaped periods that might include one or two weekends.
SB542 2025-0138s: Alicia Preston, NH Charity Gaming Operators Association Support01:05:32.000 - 9:04:53 AM; Alicia Preston supported the bill as amended, highlighting uniformity of 7 days over 10 and the potential to benefit up to 400 more charities through charitable gaming.
SB561 2025-0191s: Grant Bossi, Deputy Chief of Staff for NH Senate Information Only01:26:33.840 - 9:25:54 AM; Grant Bossi introduced SB 561 on behalf of Senator Keith Murphy at the request of Dr. Debbie Warner. The bill allows charitable gaming license applicants to change their business address while pending. He mentioned amendment 0191s and deferred to experts.
SB561 2025-0191s: Dr. Deborah Warner, Littleton Support01:27:32.960 - 9:26:53 AM; Dr. Warner shared the story of Littleton's opposition to a proposed casino at a former Staples store, leading to a local ordinance that was preempted by state law. She supported the local option bill with carve-outs for established and moratorium pool applicants. The bill addresses a moratorium statute restriction preventing voluntary address changes for applicants, which hampers business agility. Amendment 0191s allows moves within the same executive council district or northerly counties like Grafton or Coos, promoting compromise and opportunity without forcing moves. She urged passage of the bill and amendment for fairness to businesses and towns.
SB561 2025-0191s: Val King, NH Lottery Information Only01:36:32.000 - 9:35:53 AM; Val King provided information on the bill's implications for RSA 284:22-b(2)(b), affecting applicants from January 1 to October 15, 2023 (five applicants, two granted). Confirmed current operators cannot move outside their town for historic horse racing or VLT licenses, but the bill allows specific applicants (e.g., Salem and Littleton) limited relocation. Noted this is a legislative decision, and similar exceptions have been made for specific entities like Hinsdale horse racing.
SB561 2025-0191s: Val King, NH Lottery Information Only01:41:13.040 - 9:40:34 AM; Val King continues testimony, explaining the role of the executive council in prioritizing charities within the same district as the facility to maintain consistency if districts change. Discusses location constraints for potential casino sites in towns like Salem, Littleton, and Nashua, noting geographical limitations and adjacency rules for budding towns.
SB635: Senator Denise Rashardi, District 9 Support01:45:17.280 - 9:44:38 AM; Senator Rashardi introduces SB 635, aimed at addressing health care coverage issues for small businesses by providing a 2-year tax credit for contributions to individual coverage HRAs and qualified small employer HRAs. These accounts allow employees flexibility in covering premiums and expenses. She mentions a technical amendment to fix a drafting error and emphasizes the burden of high health care costs on small businesses.
SB635: John Reynolds, NFIB NH State Director Support01:48:08.960 - 9:47:29 AM; John Reynolds testifies in support, representing NFIB and 1700 small businesses, mostly under 20 employees. He highlights that only one in three small businesses offer group coverage due to costs, with 98% concerned about affordability. The bill incentivizes HRAs similar to HSAs for medical expenses and premiums, allowing employees choices like catastrophic plans or direct primary care. He notes guardrails on switching plans and provides a map showing cheaper individual market plans in most NH counties. Addresses concerns about increasing uninsured rates, arguing it could increase insured numbers by offering affordable options.
SB635: Lauren O. Sullivan, DRA Senior Financial Analyst Information Only01:57:58.000 - 9:57:19 AM; Lauren O. Sullivan presents DRA's bill analysis, noting technical issues: the credit is not cascading, potentially reducing BPT credit; unclear eligibility provisions from prior drafts; ambiguities in 'previous benefit year' and 'first/second year' references. She explains challenges in administering first-come-first-serve credits due to processing delays, error statuses, and lack of pre-review, recommending a separate process costing $40,000. Suggests aligning with other credits like R&D for proration instead of first-come-first-serve.

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