HB 635 · 2026 · House · Ways and Means Committee
Taxing nonprofits that resettle immigrants
AI-generatedrelative to taxing non-profit entities who settle illegal immigrants as for-profit entities.
Taxes non-profit entities that settle unlawfully present immigrants as for-profit entities and authorizes the department of revenue administration to award bounties to persons who report such non-profits.AI-generated
Status
Referred to interim study (House) · January 7, 2026- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Analysis
This bill: I. Allows taxing non-profit entities who settle illegal immigrants as for-profit entities. II. Allows the department of revenue administration to award bounties to persons who report instances of non-profits settling illegal immigrants to the department.
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
“Notwithstanding any other provision of this paragraph, an enterprise shall not be characterized as a business enterprise and shall be excluded from taxation at the entity level if it is a qualified investment company as defined in RSA 77-E:1, XIV or if it is a qualified regenerative manufacturing company as defined in RSA 77-E:1, XIV-a.”
“The first person who reports business enterprises engaging in, or attempting to engage in, settling or resettling illegal immigrants to the department of revenue administration may be provided a bounty, at the sole discretion of the department, not to exceed 10 percent of the business enterprise tax, as provided in RSA 77-E:2, assessed against the business enterprise in the tax year of the report.”
“For the purposes of this paragraph, "illegal immigrant" means anyone who is known, or should be known, to be in the United States without legal right or permission, or in the United States without having entered through a legal port of entry, to achieve housing, services, residency, or family reunification.”
“A person shall be eligible for a bounty, at the discretion of the department, for each tax year a report is successfully filed.”
Official record
gc.nh.gov · the authoritative source
Sponsors
Public testimony
No one submitted online testimony on this bill. See the record
Votes
yeanay- Oct 16, 2025HouseCommittee report· consent calendar: Refer for Interim Study19–0Overall100% yea
- Jan 7, 2026HouseVoice voteRefer for Interim Studyadopted
Hearings and debates
- Feb 5, 2025Public hearingHouse Ways and Means4:46:19–4:49:002m 41slocated in the stream transcriptPublic Hearing
- Feb 11, 2025Public hearingHouse Ways and Means4:23:22–4:25:542m 32slocated in the stream transcriptExecutive Session
- Oct 6, 2025Public hearingHouse Ways and Means1:25:57–1:29:323m 35slocated in the stream transcriptFull Committee Work Session; Executive Session
- Jan 7, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamRefer for Interim Study — adopted, voice vote
- Jun 15, 2026Public hearingHouse Ways and Means1:24:24–1:27:353m 11slocated in the stream transcriptFull Committee Work Session; Executive Session
Timestamps locate where this bill is taken up in the chamber's YouTube stream.
Legislative history
- Jan 9, 2025HouseIntroduced (in recess of) 01/09/2025 and referred to Ways and Means HJ 3 P. 20
- Feb 5, 2025HousePublic Hearing: 02/05/2025 02:00 pm LOB 203
- Feb 11, 2025HouseExecutive Session: 02/11/2025 02:00 pm LOB 202-204
- Feb 19, 2025HouseRetained in Committee
- Oct 6, 2025HouseFull Committee Work Session: 10/06/2025 10:00 am GP 159
- Oct 8, 2025House==CANCELLED== Full Committee Work Session: 10/08/2025 10:00 am GP 159
- Oct 6, 2025HouseExecutive Session: 10/06/2025 10:00 am GP 159
- Oct 16, 2025House: Refer for Interim Study 10/16/2025 (Vote 19-0; CC) HC 51 P. 18
- Jan 7, 2026HouseRefer for Interim Study: MA VV 01/07/2026 HJ 1 P. 80
- Jun 15, 2026HouseFull Committee Work Session: 06/15/2026 10:00 am GP 159
- Jun 15, 2026HouseExecutive Session: 06/15/2026 11:00 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.