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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 modifies the meaning of "hotel" and alters the scope of terms of occupancy as they pertain to meals and rooms taxes.

From the bill's official ANALYSIS section.

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

Hearings

  • 2026-01-1410:00 amHouse Ways and MeansGP 154Public hearing
  • 2026-02-0910:00 amHouse Ways and MeansGP 159Public hearing
  • 2026-02-0911:00 amHouse Ways and MeansGP 159Public hearing
  • 2026-02-1811:00 amHouse Ways and MeansGP 154Public hearing
  • 2026-04-019:15 amSenate Ways and MeansSH 122-123Public hearing

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.