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HB 155 · 2026 · House · Ways and Means Committee

Business tax filing threshold and nursing funds

AI-generated

(New Title) relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

Raises the income threshold above which businesses must file a business enterprise tax return, appropriates funds to the department of health and human services for certain licensed nursing facilities, and reduces the business enterprise tax rate if certain business tax revenue surpluses occur.AI-generated

Status

Signed into law · July 16, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill: I. Raises the amount of income needed before businesses are required to file a business enterprise tax return with the department of revenue administration. II. Appropriates funds to the department of health and human services for certain nursing facilities. III. Reduces the rate of the business enterprise tax in the event of certain business tax revenue surpluses.

From the bill's official ANALYSIS section.

In the bill's words

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

“"Combined business tax revenue" means the total unrestricted revenue received by the state from the business profits tax under RSA 77-A and the business enterprise tax under RSA 77-E for a completed fiscal year, net of refunds, as reported in the audited annual comprehensive financial report.”
RSA 77-E:2-a
“"Combined business tax plan" means the sum of the final official revenue estimates for the business profits tax and the business enterprise tax as adopted in the biennial operating budget and any revisions enacted in statute prior to the close of the applicable fiscal year.”
RSA 77-E:2-a
“"Business tax surplus" means the amount, if any, by which combined business tax revenue exceeds the combined business tax plan for the same fiscal year.”
RSA 77-E:2-a
“For each full $100,000,000 of business tax surplus certified under paragraph II, and subject to the conditions and floor set forth in paragraphs IV through VI, the rate of tax imposed under RSA 77-E:2 shall be reduced by 0.05 percentage points, effective for taxable periods beginning on or after January 1 of the calendar year immediately following the calendar year in which the certification is issued.”
RSA 77-E:2-a

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Joe SweeneyRPrimeDeputy Majority Leader
  • Rep. Joe AlexanderRChair· Housing
  • Rep. Ross BerryRChair· Election Law
  • Rep. Jason OsborneRMajority Leader

Public testimony

No one submitted online testimony on this bill. See the record

Votes

yeanay
Starting text: Bill as introduced

Hearings and debates

  • Jan 28, 2025Public hearingHouse Ways and Means48:05–52:154m 10slocated in the stream transcriptPublic Hearing
  • Mar 4, 2025Public hearingHouse Ways and Means1:24:44–1:27:212m 37slocated in the stream transcriptExecutive Session
  • Oct 6, 2025Public hearingHouse Ways and Means24:57–30:395m 42slocated in the stream transcriptFull Committee Work Session; Executive Session
  • Jan 8, 2026Floor debateHouse floor2:03:47–2:06:503m 3slocated in the stream transcriptOught to Pass with Amendment 2025-2983h — adopted, roll call 189-165; Amendment # 2025-2983h — adopted, voice vote; Special Order to the next order of business (Rep. Osborne) — adopted, voice vote
  • Feb 4, 2026Public hearingSenate Ways and Means44:48–1:05:3720m 49slocated in the stream transcriptHearing
  • Apr 22, 2026Public hearingSenate Ways and Means11:00–20:069m 6slocated in the stream transcriptHearing
  • May 7, 2026Floor debateSenate floor5:17:18–5:24:247m 6slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-1652s; Ought to Pass with Amendments #2026-1652s, and #2026-1754s — adopted, voice vote; Committee Amendment # 2026-1652s — adopted, voice vote
  • May 14, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamHouse Non-Concurs with Senate Amendment 2026-1754s and 2026-1652s and Requests CofC (Rep. Janigian) — adopted, voice vote; Speaker Appoints: Reps. Janigian, Ulery, Sweeney, Ford
  • May 14, 2026Floor debateSenate floor11:14:56–11:18:173m 21slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-1913s; Ought to Pass — adopted, voice vote; Committee Amendment # 2026-1913s — failed, voice vote
  • Jun 4, 2026Floor debateSenate floor1:07:23–1:08:0643slocated in the stream transcriptConference Committee Report Filed, # 2026-2088c; Conference Committee Report # 2026-2088c, Adopted — voice vote; Enrolled Adopted — voice vote
  • Jun 4, 2026Floor debateHouse floor2:19:47–2:24:094m 22slocated in the stream transcriptConference Committee Report 2026-2088c: Adopted — roll call 195-157; Enrolled (in recess)

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

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Ways and Means HJ 2 P. 8
  2. Jan 28, 2025HousePublic Hearing: 01/28/2025 10:45 am LOB 202-204
  3. Mar 4, 2025HouseExecutive Session: 03/04/2025 11:00 am LOB 202-204
  4. Mar 5, 2025HouseRetained in Committee
  5. Oct 6, 2025HouseFull Committee Work Session: 10/06/2025 10:00 am GP 159
  6. Oct 8, 2025House==CANCELLED== Full Committee Work Session: 10/08/2025 10:00 am GP 159
  7. Oct 6, 2025HouseExecutive Session: 10/06/2025 10:00 am GP 159
  8. Oct 17, 2025HouseMajority : Ought to Pass with Amendment # 2025-2983h 10/17/2025 (Vote 11-9; RC) HC 51 P. 45
  9. Oct 20, 2025HouseMinority : Inexpedient to Legislate
  10. Jan 8, 2026HouseSpecial Order to the next order of business (Rep. Osborne): MA VV 01/08/2026 HJ 2 P. 20
  11. Jan 8, 2026HouseAmendment # 2025-2983h: AA VV 01/08/2026 HJ 2 P. 21
  12. Jan 8, 2026HouseOught to Pass with Amendment 2025-2983h: MA RC 189-165 01/08/2026 HJ 2 P. 21
  13. Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Ways and Means; SJ 2
  14. Feb 4, 2026SenHearing: 02/04/2026, Room 122-123, SH, 09:30 am; SC 4
  15. Apr 22, 2026SenHearing: 04/22/2026, Room 122-123, SH, 09:00 am, on proposed non-germane amendment # 2026-1482s; SC 15
  16. May 7, 2026Sen: Ought to Pass with Amendment # 2026-1652s, 05/07/2026, Vote 5-0; SC 17
  17. May 7, 2026SenCommittee Amendment # 2026-1652s, AA, VV; 05/07/2026; SJ 11
  18. May 7, 2026SenSen. Lang Floor Amendment # 2026-1754s, AA, VV; 05/07/2026; SJ 11
  19. May 7, 2026SenOught to Pass with Amendments #2026-1652s, and #2026-1754s, MA, VV; Refer to Finance Rule 4-5; 05/07/2026; SJ 11
  20. May 14, 2026Sen: Ought to Pass with Amendment # 2026-1913s, 05/14/2026; Vote 8-0; CC; SC 18A
  21. May 14, 2026SenHB 155 was Removed from the Consent Calendar; 05/14/2026; SJ 12
  22. May 14, 2026SenCommittee Amendment # 2026-1913s, AF, VV; 05/14/2026; SJ 12
  23. May 14, 2026SenOught to Pass: MA, VV; OT3rdg; 05/14/2026; SJ 12
  24. May 14, 2026HouseHouse Non-Concurs with Senate Amendment 2026-1754s and 2026-1652s and Requests CofC (Rep. Janigian): MA VV 05/14/2026 HJ 13 P. 150
  25. May 14, 2026HouseSpeaker Appoints: Reps. Janigian, Ulery, Sweeney, Ford 05/14/2026 HJ 13 P. 150
  26. May 14, 2026SenSen. Lang Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
  27. May 14, 2026SenPresident Appoints: Senators Lang, Sullivan, Rosenwald; (In Recess 05/14/2026); SJ 13
  28. May 26, 2026HouseConference Committee Meeting: 05/26/2026 09:00 am GP 232
  29. May 27, 2026HouseConference Committee Meeting: 05/27/2026 11:00 am GP 229
  30. May 28, 2026SenConferee Change; Senator Murphy Replaces Senator Rosenwald; SJ 14
  31. Jun 4, 2026SenConference Committee Report Filed, # 2026-2088c; 06/04/2026
  32. Jun 4, 2026SenConference Committee Report # 2026-2088c, Adopted, VV; 06/04/2026; SJ 14
  33. Jun 4, 2026HouseConference Committee Report 2026-2088c: Adopted, RC 195-157 06/04/2026 HJ 15
  34. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 15
  35. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026
  36. Jul 10, 2026HouseSigned by Governor Ayotte 07/10/2026; Chapter 280; eff. I. Sec 2 eff 6/30/2026 II. Rem eff 1/1/2027

Coverage

No reporting linked yet.

Background reading

Evergreen reading on the policy area — spanning perspectives — not coverage of this specific bill.

Documents (PDF)

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