HB 688 · 2025 · House · Ways and Means Committee
Taxing charitable gaming facilities
AI-generatedauthorizing municipalities to tax charitable gaming facilities based on their enterprise value.
Establishes a charitable gaming facilities tax and allows cities or towns to vote not to collect it.AI-generated
Status
Killed in the House — Inexpedient to Legislate · March 13, 2025- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Analysis
This bill: I. Establishes a charitable gaming facilities tax. II. Allows cities or towns to vote to choose not to collect the charitable gaming facilities tax.
From the bill's official ANALYSIS section.
In the bill's words
Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site
“On April 1, a tax amounting to 2 times the assessed property value of an enterprise, to be known as the "enterprise tax," shall be assessed on every historic horse racing and charitable gaming facility, as governed by RSA 284, with 100 or more machines.”
“Notwithstanding any other provision of law, any town or city by majority vote of the legislative body may elect not to assess, levy, and collect the enterprise tax pursuant to RSA 72:1-e.”
“Any enterprise, unless otherwise exempted by this section, in the state after April 1 and prior to December 1 of any year shall be assessed the enterprise tax.”
“All municipalities which elect not to assess, levy, or collect said enterprise tax shall be exempt from all provisions of law relating to it.”
Official record
gc.nh.gov · the authoritative source
Sponsors
- Rep. Susan AlmyDRanking Member· Ways and Means
- Rep. John CloutierDRanking Member· Public Works and Highways
Also: Rep. Sanjeev ManoharD
Public testimony
25 signed in online · 13 wrote testimony
20% support80% oppose0% neutral
In their wordsVerbatim, exactly as submitted
“I am writing in support of House Bill 688-FN-LOCAL, which authorizes municipalities to tax charitable gaming facilities based on their enterprise value.…”
“I oppose passage of this bill which adversely limits the distribution of profits to charitable organizations.”
“This would be a terrible thing to do to the non-profits in NH and would have a significant impact on their ability to deliver services to those that are most in need. The lottery does not need this $$$ they are already very well self funded.…”
“Very unfair to NH non-profits. This is a bad idea for those people in need in our state. Stop!”
Verbatim excerpts of submitted testimony, quoted from the testimony tool.
Read the testimony · as of Aug 12, 2026
Votes
yeanay- Mar 4, 2025HouseCommittee report· consent calendar: Inexpedient to Legislate17–2Overall89% yea
- Mar 13, 2025HouseVoice voteInexpedient to Legislateadopted
Hearings and debates
- Feb 5, 2025Public hearingHouse Ways and Means1:54:37–1:55:581m 21slocated in the stream transcriptPublic Hearing
- Mar 4, 2025Public hearingHouse Ways and Means1:39:46–1:44:014m 15slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Executive Session
- Mar 13, 2025Floor debateHouse floorWatchnot located in the transcript — opens the full streamInexpedient to Legislate — adopted, voice vote
Timestamps locate where this bill is taken up in the chamber's YouTube stream.
Legislative history
- Jan 9, 2025HouseIntroduced (in recess of) 01/09/2025 and referred to Ways and Means HJ 3 P. 23
- Feb 5, 2025HousePublic Hearing: 02/05/2025 11:00 am LOB 203
- Mar 4, 2025HouseExecutive Session: 03/04/2025 11:00 am LOB 202-204
- Mar 4, 2025House: Inexpedient to Legislate 03/04/2025 (Vote 17-2; CC)
- Mar 13, 2025HouseInexpedient to Legislate: MA VV 03/13/2025 HJ 8 P. 16
Coverage
No reporting linked yet.
Documents (PDF)
Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.