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CACR 10 · 2026 · House · Ways and Means Committee

Constitutional ban on new income tax

AI-generated

(New Title) the adoption of tax laws.

Amends the constitution to prohibit the legislature from adopting and the state from collecting any tax on personal income that was not in effect as of January 1, 2026.AI-generated

Status

Recommended for passage but never voted; died at adjournment · March 5, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. On the ballot

Analysis

This constitutional amendment concurrent resolution prohibits the state legislature from adopting and the state from collecting any tax on personal income that was not in effect on January 1, 2026.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as amended by the House. Passages chosen from the operative text.Computed by this site

“The house of representatives shall not adopt a tax on wages, earned income, personal income, or other income of individuals.”
From the bill
“This prohibition shall apply to any tax measured in whole or in part by personal income, regardless of its designation.”
From the bill
“Nothing in this article shall prohibit the taxation of businesses, corporations, or other non-individual entities as otherwise permitted under this constitution.”
From the bill
“To decide whether the amendments of the constitution proposed by the 2026 session of the general court shall be approved.”
From the bill

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Donald McFarlaneRPrime
  • Rep. Tom MannionRAssistant Majority Whip
  • Rep. James SpillaneRChair· Fish and Game and Marine Resources
  • Rep. Jeanine NotterRAssistant Majority Leader
  • Rep. Sayra DeVitoRClerk· Fish and Game and Marine Resources
  • Sen. Timothy LangRChair· Ways and Means
  • Sen. Victoria SullivanRVice Chair· Education

Also: Rep. Samuel FarringtonR, Rep. Jonathan MortonR, Rep. John SellersR, Rep. Jim KofaltR

Public testimony

114 signed in online · 13 wrote testimony

11% support89% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“No taxation without representation from all areas of the state equally”
— Lisa Ayer, Manchestersupports
“Higher Education should permit students to pursue areas of study that are intellectually challenging and interesting, whether they are remunerative or not.”
— Mary Lincoln, Londonderryopposes
“This amendment would make it virtually impossible for the state to respond to any kind of fiscal challenge.…”
— Christine Bachrach, Granthamopposes
“This proposed amendment would make it nearly impossible to raise any state taxes or impose any new state tax, by requiring a 2/3 vote in the House - which is a very high bar.…”
— Joanne Davis, Concordopposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced
  • Feb 2, 2026HouseCommittee report· regular calendar: Ought to Pass11–8
    Overall
    58% yea
  • Mar 5, 2026HouseRoll callFloor amendment 2026-1059h (Rep. Osborne)Adopted193–158How they voted
    Overall
    55% yea
    Party-line vote
    Republicans
    191–0100% yea
    Democrats
    2–1581% yea
  • Mar 5, 2026HouseRoll callOught to PassFailed194–158How they voted
    Overall
    55% yea
    Party-line vote
    Republicans
    191–0100% yea
    Democrats
    3–1582% yea

Hearings and debates

  • Jan 28, 2026Public hearingHouse Ways and Means12:19–13:471m 28slocated in the stream transcriptPublic Hearing
  • Feb 2, 2026Public hearingHouse Ways and Means5:08:28–5:11:252m 57slocated in the stream transcriptMajority Committee Report: Ought to Pass — roll call; Full Committee Work Session; Executive Session
  • Mar 5, 2026Floor debateHouse floor2:45:57–2:54:108m 13slocated in the stream transcriptOught to Pass — failed, roll call 194-158; FLAM # 2026-1059h(NT) (Rep. Osborne) — adopted, roll call 193-158

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 40
  2. Jan 28, 2026HousePublic Hearing: 01/28/2026 10:00 am GP 154
  3. Feb 2, 2026HouseFull Committee Work Session: 02/02/2026 01:00 pm GP 159
  4. Feb 2, 2026HouseExecutive Session: 02/02/2026 02:00 pm GP 159
  5. Feb 2, 2026HouseMajority Committee Report: Ought to Pass 02/02/2026 (Vote 11-8; RC) HC 10 P. 46
  6. Feb 6, 2026HouseMinority Committee Report: Inexpedient to Legislate
  7. Mar 5, 2026HouseFLAM # 2026-1059h(NT) (Rep. Osborne): AA RC 193-158 03/05/2026 HJ 6 P. 77
  8. Mar 5, 2026HouseOught to Pass: MF RC 194-158 Lacking Necessary Three-Fifths Vote 03/05/2026 HJ 6 P. 81
  9. Mar 9, 2026House==CANCELLED== Public Hearing: 03/09/2026 10:45 am GP 159

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.