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HB 1474 · 2026 · House · Ways and Means Committee

New meals tax distribution formula

AI-generated

relative to the formula of distribution of revenue from the meals and rooms tax.

Establishes a framework for distributing a portion of the state's meals and rooms tax revenue to municipalities based on relative fiscal capacity.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 19, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill establishes a framework for distributing a portion of New Hampshire's meals and rooms tax revenue to municipalities based on relative fiscal capacity.

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

“Any money deposited into the meals and rooms municipal revenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to RSA 78-A:28.”
RSA 78-A:27
“The state treasurer shall calculate the average equalized property value per adjusted population and distribute funds to each such town, place, or city with an average equalized property value per adjusted population equal to or lesser than $500,000 as follows:”
RSA 78-A:29
“For each town, place, or city, the state treasurer shall calculate a factor by subtracting the average equalized property value per adjusted population from $500,000 and then dividing said sum by $200,000.”
RSA 78-A:29
“The factor calculated pursuant to subparagraph (a) shall then be multiplied against the adjusted population of each town, place, or city to arrive at a population factor.”
RSA 78-A:29

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Dan McGuireRPrimeVice Chair· Finance
  • Rep. Diane PauerRChair· Municipal and County Government
  • Rep. Walter SpilsburyRVice Chair· Education Funding
  • Rep. Brian ColeRVice Chair· Housing
  • Rep. Erica LayonRChair· Executive Departments and Administration
  • Rep. Bill OhmRClerk· Ways and Means
  • Rep. Steven SmithRVice Chair· Rules
  • Sen. Keith MurphyRVice Chair· Ways and Means
  • Sen. Cindy RosenwaldDDeputy Democratic Leader
  • Sen. Victoria SullivanRVice Chair· Education
  • Sen. Regina BirdsellRMajority Leader

Also: Rep. Cyril AuresR

Public testimony

23 signed in online · 7 wrote testimony

4% support96% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“I oppose this bill for various reasons. First, STR are already clearly defined under NH Law and subject to Rooms and Meals Tax. Expanding the definition of hotels to include STR creates confusion and is unnecessary.…”
— Natalie Medved, Thorntonopposes
“This bill would in effect reward communities that do not have businesses providing rooms and meals (and associated valuation. Instead give more money (% of take) to communities where revenue is generated to cover municipal expenses therefor.”
— Roy Schweiker, Concordopposes
“Testimony Against NH HB1474: Concerns Over Revenue Distribution Formula The proposed HB 1474 seeks to alter the formula governing the distribution of revenue generated from the meals and rooms tax, a change that could profoundly impact local budgets and communities reliant on tourism.…”
— Georgina Lambert, Belmontopposes

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 9, 2026HouseCommittee report· consent calendar: Inexpedient to Legislate18–1
    Overall
    95% yea
  • Feb 19, 2026HouseVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 14, 2026Public hearingHouse Ways and Means2:17:00–2:18:091m 9slocated in the stream transcriptPublic Hearing
  • Feb 9, 2026Public hearingHouse Ways and Means1:58:36–2:00:432m 7slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Full Committee Work Session; Executive Session
  • Feb 19, 2026Floor 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

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 22
  2. Jan 14, 2026HousePublic Hearing: 01/14/2026 11:30 am GP 154
  3. Feb 9, 2026HouseFull Committee Work Session: 02/09/2026 10:00 am GP 159
  4. Feb 9, 2026HouseExecutive Session: 02/09/2026 11:00 am GP 159
  5. Feb 9, 2026House: Inexpedient to Legislate 02/09/2026 (Vote 18-1; CC) HC 7 P. 23
  6. Feb 19, 2026HouseInexpedient to Legislate: MA VV 02/19/2026 HJ 5 P. 37

Coverage

No reporting linked yet.

Documents (PDF)

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