CACR 12 · 2026 · Senate · Finance Committee
Constitutional ban on income tax
AI-generated(New Title) the adoption of tax laws.
Prohibits the New Hampshire house of representatives from adopting a tax on wages, earned income, or other personal income, while still permitting taxation of businesses and other non-individual entities, pending voter approval in November 2026.AI-generated
Status
Adopted · February 19, 2026- ✓Introduced
- ✓House
- ✓Senate
- ✓On the ballot
Analysis
This constitutional amendment concurrent resolution would amend the constitution to require a supermajority vote of the general court before any broad-based taxes are enacted.
From the bill's official ANALYSIS section.
Official record
gc.nh.gov · the authoritative source
Sponsors
- Sen. Daniel InnisRVice Chair· Finance
- Sen. James GrayRChair· Finance
- Sen. Bill GannonRChair· Judiciary
- Sen. Mark McConkeyRChair· Capital Budget
- Sen. Victoria SullivanRVice Chair· Education
- Sen. Daryl AbbasRPresident Pro Tempore
- Sen. Kevin AvardRDeputy Majority Whip
- Sen. Regina BirdsellRMajority Leader
- Sen. Keith MurphyRVice Chair· Ways and Means
- Sen. David RochefortRChair· Health and Human Services
- Sen. Howard PearlRChair· Executive Departments and Administration
- Sen. Denise RicciardiRDeputy Majority Leader
Also: Sen. Tim McGoughR
Public testimony
2,168 signed in online · 1,296 wrote testimony
41% support59% oppose0% neutral
ForPermanent ban protects the "New Hampshire Advantage"
AgainstRemoves flexibility for future legislatures to respond
AI-generatedLeading arguments, summarized by the testimony tool.
Read the argumentsIn their wordsVerbatim, exactly as submitted
“Ahoy hoy, Is taxation theft? Or is it extortion? Or is it legal plunder? These are philosophical questions. I am not a philosopher, nor am I a philanderer, nor am I any sort of Phil.…”
“I fully support CACR12. It is fair and reasonable to require 3/5 or 60% majority support in order to implement broad based taxes. In fact I think it would reasonable to require 80% support.”
“I write in strong support of CACR 12, which would require a supermajority vote to enact broad-based taxes. This constitutional amendment is essential to protect New Hampshire's competitive advantage and fiscal responsibility.…”
“This resolution binds future legislatures and is unwise. An ideological preference for one type of tax or another is a matter to be debated, not placed in the fundamental constitution of our state for all time by legislative fiat.…”
“I oppose this bill on the grounds that I believe majority rules, a 2/3 vote is not necessary.”
“The free state project *really* won't rest until they've strangled every granite stater who makes less than six figures a year through property tax increases, will they?”
Verbatim excerpts of submitted testimony, quoted from the testimony tool.
Read the testimony · as of Aug 12, 2026
Hearings
- 2026-01-271:15 pmSenate FinanceSH 103Public hearing
- 2026-03-0910:45 amHouse Ways and MeansGP 159Public hearing
- 2026-04-153:00 pmHouse Ways and MeansSH Reps HallPublic hearingrescheduled
- 2026-04-2710:00 amHouse Ways and MeansGP 159Public hearing
- 2026-04-2710:30 amHouse Ways and MeansGP 159Public hearing
Legislative history
- Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Finance; SJ 1
- Jan 27, 2026SenHearing: 01/27/2026, Room 103, SH, 01:15 pm; SC 3
- Feb 19, 2026Sen: Ought to Pass, 02/19/2026, Vote 5-2; SC 6
- Feb 19, 2026SenOught to Pass, RC 16Y-8N, MA, by Necessary 3/5; OT3rdg; 02/19/2026 SJ 4
- Feb 19, 2026HouseIntroduced (in recess of) 02/19/2026 and referred to Ways and Means HJ 5
- Mar 9, 2026HousePublic Hearing: 03/09/2026 10:45 am GP 159
- Apr 15, 2026HousePublic Hearing on non-germane Amendment # 2026-1134h: 04/15/2026 03:00 pm SH Reps Hall
- Apr 27, 2026HouseFull Committee Work Session: 04/27/2026 10:00 am GP 159
- Apr 27, 2026HouseExecutive Session: 04/27/2026 10:30 am GP 159
- Apr 27, 2026HouseMajority : Ought to Pass with Amendment # 2026-1134h (NT) 04/27/2026 (Vote 11-9; RC) HC 19 P. 29
- May 6, 2026HouseMinority : Inexpedient to Legislate
- May 14, 2026HouseSpecial Order to next order of business (Rep. Sweeney): MA VV 05/14/2026 HJ 13 P. 56
- May 14, 2026HouseAmendment # 2026-1134h: AA RC 192-148 05/14/2026 HJ 13 P. 57
- May 14, 2026HouseFLAM # 2026-1903h (Rep. Oppel): AF RC 17-322 05/14/2026 HJ 13 P. 59
- May 14, 2026HouseOught to Pass with Amendment 2026-1134h: MF RC 193-148 Lacking Necessary Three-Fifths Vote 05/14/2026 HJ 13 P. 63
Coverage
No reporting linked yet.
Documents (PDF)
- Introducedversion
- As Amended by the Houseversion
- Amendment 2026-1134hamendment
- Amendment 2026-1903hamendment
Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.