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HB 1068 · 2026 · House · Ways and Means Committee

Redefining hotel tax exemption period

AI-generated

(New Title) taxing certain occupants who have established permanent residences under the meals and rooms tax.

Redefines a hotel "permanent resident" under the meals and rooms tax as someone agreeing to stay more than 30 consecutive days, taxing only the first 30 days of such stays rather than the prior 185-day threshold.AI-generated

Status

Referred to interim study (Senate) · April 3, 2026
  1. ✓Introduced
  2. ✓House
  3. ✕Senate
  4. Governor
  5. Law

Analysis

This bill taxes certain occupants who have established permanent residences under the meals and rooms tax.

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

“A permanent residence shall be determined at the time an occupancy is initiated and shall not arise afterward, even if the initial term of occupancy is extended so that the total term of occupancy is more than 30 consecutive days.”
RSA 78-A:27
“When a taxable occupancy is extended such that it exceeds 30 consecutive days, only the first 30 days of the occupancy shall be taxable.”
RSA 78-A:27
“When an occupancy of a person deemed a permanent resident is shortened to not more than 30 days, that occupancy shall become taxable.”
RSA 78-A:27

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Laurel StavisDPrimeRanking Member· Municipal and County Government
  • Rep. Anita BurroughsDRanking Member· Commerce and Consumer Affairs
  • Rep. John CloutierDRanking Member· Public Works and Highways
  • Rep. Jim MaggioreDDeputy Ranking Member· Municipal and County Government

Also: Rep. Eleana ColbyD, Rep. Julie GilmanD, Rep. Stephanie GrundD, Rep. David PreeceD

Public testimony

120 signed in online · 99 wrote testimony

3% support97% oppose1% neutral

ForLevels the tax playing field between hotels and STRs

AgainstSTRs already regulated/taxed; redefinition unnecessary and confusing

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“I write in strong support of HB 1068, which modernizes New Hampshire’s Meals and Rooms Tax statutes to reflect how lodging is actually provided in today’s economy. For years, traditional hotels, motels, inns, and bed-and-breakfasts have played by clear rules.…”
— David Preece, Manchestersupports
“Good afternoon my name is William Morrocco and i own a house in whitefield. Yes it is indeed my second residence.…”
— William Morrocco, Whitefieldopposes
“I oppose this bill and its potentially negative impact on my families income.”
— Scott Bernard, Concordopposes
“I am a New Hampshire resident and the owner of a small, non-primary residential property in the White Mountains (Carroll). I oppose HB1068. Short-term rentals in New Hampshire are already subject to Meals and Rooms taxes, and current law provides sufficient clarity for tax compliance and administration.…”
— Chad Franz, LONDONDERRYopposes
“AIRBB has changed from its early roots. Any legislation should take that into consideration. I personally am in favor of leaving AIRBBs that are also owner occupied out of any legislation. Non owner occupied AirBBs could be possibly be subject to additional scrutiny.”
— Mike Dolpies, Northfieldneutral

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 18, 2026HouseCommittee report· regular calendar: Ought to Pass with Amendment # 2026-0691h (NT)9–8
    Overall
    53% yea
  • Mar 12, 2026HouseVoice voteAmendment 2026-0691hadopted
  • Mar 12, 2026HouseDivisionOught to Pass with Amendment 2026-0691hAdopted179–162
    Overall
    52% yea
    Resulting text: Bill as amended by the House
  • Apr 9, 2026SenateCommittee report: Referred to Interim Study5–0
    Overall
    100% yea
  • Apr 9, 2026SenateVoice voteRefer to Interim Studyadopted

Hearings and debates

  • Jan 14, 2026Public hearingHouse Ways and MeansWatchnot located in the transcript — opens the full streamPublic Hearing
  • Feb 9, 2026Public hearingHouse Ways and Means1:15:40–1:54:0738m 27slocated in the stream transcriptFull Committee Work Session; ==RECESSED== Executive Session
  • Feb 18, 2026Public hearingHouse Ways and Means1:48:26–1:50:141m 48slocated in the stream transcriptMajority Committee Report: Ought to Pass with Amendment # 2026-0691h (NT) — roll call; ==CONTINUED== Executive Session
  • Mar 12, 2026Floor debateHouse floor5:37:00–5:42:255m 25slocated in the stream transcriptOught to Pass with Amendment 2026-0691h — adopted, division 179-162; Amendment # 2026-0691h (NT) — adopted, voice vote
  • Apr 1, 2026Public hearingSenate Ways and Means3:19–9:055m 46slocated in the stream transcriptHearing
  • Apr 9, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Referred to Interim Study; Refer to Interim Study — adopted, voice vote

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. 5
  2. Jan 14, 2026HousePublic Hearing: 01/14/2026 10:30 am GP 154
  3. Feb 9, 2026HouseFull Committee Work Session: 02/09/2026 10:00 am GP 159
  4. Feb 9, 2026House==RECESSED== Executive Session: 02/09/2026 11:00 am GP 159
  5. Feb 18, 2026House==CONTINUED== Executive Session: 02/18/2026 11:00 am GP 154
  6. Feb 18, 2026HouseMajority Committee Report: Ought to Pass with Amendment # 2026-0691h (NT) 02/18/2026 (Vote 9-8; RC) HC 10 P. 75
  7. Feb 25, 2026HouseMinority Committee Report: Inexpedient to Legislate
  8. Mar 12, 2026HouseAmendment # 2026-0691h (NT): AA VV 03/12/2026 HJ 8 P. 79
  9. Mar 12, 2026HouseOught to Pass with Amendment 2026-0691h: MA DV 179-162 03/12/2026 HJ 8 P. 79
  10. Mar 12, 2026SenIntroduced 03/12/2026 and Referred to Ways and Means; SJ 7
  11. Apr 1, 2026SenHearing: 04/01/2026, Room 122-123, SH, 09:15 am; SC 12
  12. Apr 9, 2026Sen: Referred to Interim Study, 04/09/2026; Vote 5-0; CC; SC 13
  13. Apr 9, 2026SenRefer to Interim Study, MA, VV; 04/09/2026; SJ 8

Coverage

No reporting linked yet.

Documents (PDF)

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