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SB 635 · 2026 · Senate · Ways and Means Committee

Health reimbursement arrangement tax credit

AI-generated

(New Title) establishing a health reimbursement arrangement tax credit program and making an appropriation for improvements in the department of revenue administration's information management system.

Establishes a health reimbursement arrangement tax credit program and makes an appropriation for improvements to the department of revenue administration's information management system.AI-generated

Status

Died on the table in the Senate · March 5, 2026
  1. ✓Introduced
  2. ✕Senate
  3. House
  4. Governor
  5. Law

Analysis

This bill establishes a health reimbursement arrangement tax credit program and makes an appropriation for improvements in the department of revenue administration's information management system.

From the bill's official ANALYSIS section.

In the bill's words

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

“As used in this chapter: ? I. ?“Covered employee” means an employee for whom a qualified taxpayer makes a qualified contribution. ? II.”
RSA 77-H:1
“Eligibility Criteria. ? A qualified taxpayer may claim a credit against their tax due under RSA 77-A and RSA 77-E, in the manner described in RSA 77-H:3, for qualified contributions of $300 per covered employee per year for no more than 2 years, which shall be consecutive, if:”
RSA 77-H:2
“Applications shall be processed on a first come, first served basis, up to the aggregate tax credit amount allowed under this section.”
RSA 77-H:3
““Qualified account” means an individual coverage health reimbursement arrangement established pursuant to 45 C.F.R.”
RSA 77-H:1

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Sen. Denise RicciardiRPrimeDeputy Majority Leader
  • Sen. Kevin AvardRDeputy Majority Whip
  • Sen. Daryl AbbasRPresident Pro Tempore
  • Sen. Rebecca Perkins KwokaDMinority Leader
  • Rep. Katelyn KuttabRClerk· Judiciary
  • Rep. Bill OhmRClerk· Ways and Means
  • Rep. Brian LabrieRClerk· Labor, Industrial and Rehabilitative Services

Also: Sen. Tim McGoughR, Sen. David WattersD, Rep. Mary MurphyR, Rep. Julie MilesR

Public testimony

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

Votes

yeanay
Starting text: Bill as introduced

Hearings and debates

  • Jan 21, 2026Public hearingSenate Ways and Means1:44:59–1:49:004m 1slocated in the stream transcriptHearing
  • Mar 5, 2026Floor debateSenate floor1:07:38–1:09:582m 20slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-0832s; Ought to Pass with Amendment #2026-0832s — adopted, voice vote; Committee Amendment # 2026-0832s — adopted, voice vote

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

Legislative history

  1. Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Ways and Means; SJ 1
  2. Jan 21, 2026SenHearing: 01/21/2026, Room 122-123, SH, 10:40 am; SC 2
  3. Mar 5, 2026SenCommittee Report: Ought to Pass with Amendment # 2026-0832s, 03/05/2026, Vote 3-2; SC 8
  4. Mar 5, 2026SenCommittee Amendment # 2026-0832s, AA, VV; 03/05/2026; SJ 5
  5. Mar 5, 2026SenOught to Pass with Amendment #2026-0832s, MA, VV; 03/05/2026; SJ 5
  6. Mar 5, 2026SenSen. Lang Moved Laid on Table, MA, VV; 03/05/2026; SJ 5
  7. Mar 5, 2026SenPending Motion Refer to Finance Rule 4-5; 03/05/2026; SJ 5

Coverage

No reporting linked yet.

Documents (PDF)

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