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NH Legislative Report NH Society of CPAs Client Report Devine Millimet Bill Priority Position Sponsors Title & Synopsis Status Notes CACR 17 Rep. Thomas Schamberg Relating to Taxation. Providing That A New State Broad- Committees: Ways and Means/H based Tax May Be Enacted Only to Reduce Property Taxes. House Status: To Be Introduced 01/08/2020 and This constitutional amendment concurrent resolution Referred to Ways and Means provides that a state broad-based tax may only be enacted to reduce property taxes. Senate Status: HB 1160 Rep. Michael Edgar; Rep. Jim Allowing Municipalities to Collect An Occupancy Fee Committees: Municipal and Maggiore; Rep. John Cloutier; From Operators Of Local Room Rentals. County Government/H Rep. Laura Pantelakos; Rep. Patricia Bushway; Rep. Peter This bill enables a municipality to collect an occupancy House Status: Somssich; Rep. Robert Renny fee from room rentals for the purpose of establishing a To Be Introduced 01/08/2020 and Cushing; Rep. Skip Cleaver; Rep. municipal capital fund, revolving fund, or tourism support Referred to Municipal and County Susan Almy; Rep. Tom fund. Government Loughman; Sen. David Watters; Sen. Martha Fuller Clark; Sen. Senate Status: Tom Sherman; Rep. Jim Maggiore; Rep. John Cloutier; Rep. Laura Pantelakos; Rep. Patricia Bushway; Rep. Peter Somssich; Rep. Robert Renny Cushing; Rep. Skip Cleaver; Rep. Susan Almy; Rep. Tom Loughman; Sen. David Watters; Sen. Martha Fuller Clark; Sen. Tom Sherman HB 1161 Rep. Richard Ames; Rep. Patrick Relative to Electronic Filings Of Meals and Rooms Tax Committees: Ways and Means/H Abrami; Rep. Patrick Abrami Returns and Interest On Payments Of State Taxes. House Status: This bill clarifies electronic filing of meals and rooms To Be Introduced 01/08/2020 and taxes. The bill also excludes interest for the 30-day Referred to Ways and Means period after notice of assessment of state taxes for amounts paid within the 30-day period. This bill is a Senate Status: request of the department of revenue administration. ***CONFIDENTIAL*** 1 Fri 1/3 3:24 PM NH Society of CPAs Client Report Devine Millimet Bill Priority Position Sponsors Title & Synopsis Status Notes HB 1186 Rep. Kenneth Wells; Rep. Chris Establishing A Committee to Study The Filing Of Certain Committees: Commerce and Balch; Rep. Kat McGhee; Rep. Organizational Income Reports with The Secretary Of Consumer Affairs/H Robert Renny Cushing; Rep. State. Chris Balch; Rep. Kat McGhee; House Status: Rep. Robert Renny Cushing This bill establishes a committee to study the filing of To Be Introduced 01/08/2020 and certain organizational income reports with the secretary Referred to Commerce and of state. Consumer Affairs Senate Status: HB 1200 Rep. Patrick Abrami; Rep. Richard Relative to The Tax Expenditure Report. Committees: Ways and Means/H Ames; Rep. Richard Ames This bill removes the consideration of weighted House Status: apportionment factors under the business profits tax To Be Introduced 01/08/2020 and from inclusion in the tax expenditure report. This bill is a Referred to Ways and Means request of the department of revenue administration. Senate Status: HB 1248 Rep. Casey Conley; Rep. Andrew Relative to Community Revitalization Tax Relief Committees: Municipal and Bouldin; Rep. Chuck Grassie; Incentives. County Government/H Rep. David Meuse; Rep. Donovan Fenton; Rep. Nicole Klein-Knight; This bill enables municipalities to offer community House Status: Rep. Skip Cleaver; Rep. Wendy revitalization tax incentives for the construction of To Be Introduced 01/08/2020 and Chase; Sen. David Watters; Rep. additional housing in designated areas. Referred to Municipal and County Andrew Bouldin; Rep. Chuck Government Grassie; Rep. David Meuse; Rep. Donovan Fenton; Rep. Nicole Senate Status: Klein-Knight; Rep. Skip Cleaver; Rep. Wendy Chase; Sen. David Watters HB 1423 Rep. Linda Tanner; Rep. Relative to Reports On Education Tax Credit Committees: Education/H Constance Van Houten; Rep. Scholarships. Stephen Woodcock; Rep. House Status: Constance Van Houten; Rep. This bill adds to the requirements for scholarship To Be Introduced 01/08/2020 and Stephen Woodcock organization reports to the department of revenue Referred to Education administration. Senate Status: ***CONFIDENTIAL*** 2 Fri 1/3 3:24 PM NH Society of CPAs Client Report Devine Millimet Bill Priority Position Sponsors Title & Synopsis Status Notes HB 1474 Rep. Werner Horn Relative to Deductions From The Business Profits Tax Committees: Ways and Means/H For Investment In Federal Opportunity Zones In New Hampshire. House Status: To Be Introduced 01/08/2020 and This bill establishes a deduction from gross business Referred to Ways and Means profits under the business profits tax for income invested in an Opportunity Zone located in New Hampshire as Senate Status: established under the Tax Cuts and Jobs Act. HB 1565 Rep. Tom Loughman; Rep. Jerry Relative to Information On Meals and Rooms Tax Committees: Ways and Means/H Stringham; Rep. Robert Renny Revenues In Each Municipality and Requiring Direct Cushing; Rep. Thomas Payment Of Certain Revenues to Municipalities. House Status: Schamberg; Sen. Martha Fuller To Be Introduced 01/08/2020 and Clark; Sen. Tom Sherman; Rep. This bill requires the department of revenue Referred to Ways and Means Jerry Stringham; Rep. Robert administration to collect information from operators Renny Cushing; Rep. Thomas collecting taxes under the meals and rooms tax on the Senate Status: Schamberg; Sen. Martha Fuller location of the town, city, or unincorporated place where Clark; Sen. Tom Sherman revenues were collected. The bill also requires that operators collecting the meals and rooms taxes pay 1/9 of the revenues directly to the treasurer of the town, city, or unincorporated place in which a place of business is located. HB 1567 Rep. Thomas Schamberg Relative to Worldwide Combined Reporting For Unitary Committees: Ways and Means/H Businesses Under The Business Profits Tax. House Status: This bill repeals the water's edge combined group To Be Introduced 01/08/2020 and provisions of the business profits tax. Referred to Ways and Means Senate Status: HB 1574 Rep. Max Abramson Relative to State Health Savings Accounts. Committees: Executive Departments and Administration/H This bill requires the commissioner of the department of administrative services to contract with a suitable House Status: company or suitable companies to provide health To Be Introduced 01/08/2020 and savings accounts for a high deductible health plan. Referred to Executive Under this bill, all public and private employees may Departments and Administration elect to participate in the health savings account program. This bill also exempts any balances in health Senate Status: savings accounts from the interest and dividends tax. ***CONFIDENTIAL*** 3 Fri 1/3 3:24 PM NH Society of CPAs Client Report Devine Millimet Bill Priority Position Sponsors Title & Synopsis Status Notes HB 1579 Rep. Harrison Kanzler; Rep. Anita Relative to Collection Of Tax For Short-term Rentals Committees: Ways and Means/H Burroughs; Rep. Anita Burroughs Under The Meals and Rooms Tax. House Status: This bill modifies the percentage retained by an operator To Be Introduced 01/08/2020 and of a short-term rental under the meals and rooms tax Referred to Ways and Means and credits the revenue to the affordable housing fund. The provisions of the bill are repealed in 5 years. Senate Status: HB 1638 Rep. Joelle Martin; Rep. Karen Relative to The Administration Of The Snap Incentive Committees: Health, Human Ebel; Rep. Mary Beth Walz; Rep. Programs. Services and Elderly Affairs/H Nancy Murphy; Rep. Polly Campion; Rep. Skip Berrien; Rep. This bill requires the department of health and human House Status: Wendy Chase; Rep. Werner Horn; services to implement and administer SNAP health To Be Introduced 01/08/2020 and Sen. Martha Fuller Clark; Rep. incentive programs and makes an appropriation to the Referred to Health, Human Karen Ebel; Rep. Mary Beth Walz; department for this purpose. Services and Elderly Affairs Rep. Nancy Murphy; Rep. Polly Campion; Rep. Skip Berrien; Rep. Senate Status: Wendy Chase; Rep. Werner Horn; Sen. Martha Fuller Clark HB 114 Rep. Carol McGuire; Rep. Betty Prohibiting The State From Entering Into or Enforcing Committees: Commerce and Gay; Rep. Glenn Cordelli; Rep. Agreements Concerning Sales Tax Collection with Other Consumer Affairs/H; Ways and James Spillane; Rep. Jess States. Means/H Edwards; Rep. Jordan Ulery; Rep. Peter Torosian; Rep. Timothy This bill prohibits the state of New Hampshire from RETAINED Lang entering into or enforcing agreements with other states concerning sales tax collection by those other states. House Status: Committee Report: Inexpedient to Legislate (Vote 18-0; CC) Senate Status: HB 117 Rep. Timothy Lang; Rep. Kenneth Increasing Exemptions Under The Interest and Committees: Ways and Means/H DRA Weyler; Rep. Russell Ober; Sen. Dividends Tax and Decreasing The Total Amount Of John Reagan Research and Development Credits Against Business RETAINED Taxes. House Status: This bill increases exemption amounts under the interest Committee Report: Refer for and dividends tax and decreases the annual total Interim Study (Vote 18-1; CC) aggregate amount of the research and development tax credit against business taxes. Senate Status: ***CONFIDENTIAL*** 4 Fri 1/3 3:24 PM NH Society of CPAs Client Report Devine Millimet Bill Priority Position Sponsors Title & Synopsis Status Notes HB 265 Rep. Michael Harrington Relative to The Collection Of Sales
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