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HB 1102 · 2026 · House · Ways and Means Committee

R&D tax credit and park fee changes

AI-generated

(New Title) increasing the research and development tax credit cap and relative to state park fees for state residents.

Raises the aggregate and per-entity caps on research and development tax credits, requires state park entry fees for residents to be no more than 50 percent of nonresident fees, allows separate park fee schedules, and permits discounted or waived rates for veterans and school groups.AI-generated

Status

Vetoed by the governor — the override vote has not been held yet · July 16, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. Governor
  5. Law

Governor's veto message

“I support expansion of the research and development tax credit to encourage businesses to continue to invest in innovation and the creation of new products, however, inexplicably, the legislature tacked onto it unrelated changes to our State Park fee structure that will have a negative impact on our self-funded parks and tourism. The Commissioner of the Department of Natural and Cultural Resources testified before the legislature about the detrimental impact of the park fee change proposal on our parks and the bill was killed as a standalone. Adding it back at the last minute to a positive tax credit expansion does not suddenly make it good policy, and thus, I have vetoed House Bill 1102. I will work to make the expansion of the research and development tax credit law by including it in my next budget proposal.”
— Gov. Kelly Ayotte · Jul 10, 2026 · excerpt
Governor's press release

A passage from the Governor's veto message, quoted verbatim. The full message enters the record on veto day.

Analysis

This bill: I. Raises the aggregate value of all research and development tax credits that can be claimed. II. Raises the hard cap on the research and development tax credit an entity can claim.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as passed by both chambers.

“The aggregate of tax credits issued by the commissioner to all taxpayers claiming the credit shall not exceed [$7,000,000] $10,000,000 for any fiscal year.”
RSA 77-A:5, XIII(a)(1)

Raises the annual statewide cap on research and development tax credits from $7 million to $10 million.AI-generated

“fees charged to New Hampshire residents to enter state parks collected via a website or by a person stationed within the park shall be no more than 50 percent of the entry fees charged to nonresidents.”
RSA 216-A:3-g, I

Caps resident state park entry fees at half of what nonresidents are charged.AI-generated

“where separate fee schedules are created for any given service or product, residents shall be charged no more than 90 percent of the fee charged to nonresidents.”
RSA 216-A:3-g, I

Limits resident charges to 90 percent of nonresident rates for specific park uses like camping or parking.AI-generated

“The commissioner, or his or her designee, may also provide discounted or waived rates for veterans, as well as for school or student groups, in recognition of their service or educational purpose.”
RSA 216-A:3-g, I

Authorizes discounted or waived rates for veterans and school or student groups.AI-generated

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. John JanigianRPrimeChair· Ways and Means

Public testimony

6 signed in online · 1 wrote testimony

67% support33% oppose0% neutral

ForFunds next-generation life sciences startups in NH

AI-generatedLeading arguments, summarized by the testimony tool.

Read the arguments

In their wordsVerbatim, exactly as submitted

“Good day. Tim Creegan here...I spend 23 years supporting a Preclinical drug metabolism portfolio of products and services out of Woburn, MA (BD Biosciences --> Corning Life Sciences --> Discovery Life Sciences). I have lived in NH and worked in MA for a majority of my science career.…”
— Timothy Creegan, Salemsupports

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Hearings and debates

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

Votes

yeanay
Starting text: Bill as introduced

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 6
  2. Jan 21, 2026HousePublic Hearing: 01/21/2026 02:00 pm GP 154
  3. Feb 2, 2026HouseFull Committee Work Session: 02/02/2026 01:00 pm GP 159
  4. Feb 2, 2026HouseExecutive Session: 02/02/2026 02:00 pm GP 159
  5. Feb 2, 2026HouseCommittee Report: Ought to Pass 02/02/2026 (Vote 19-0; CC) HC 7 P. 23
  6. Feb 19, 2026HouseOught to Pass: MA VV 02/19/2026 HJ 5 P. 37
  7. Feb 19, 2026SenIntroduced 02/19/2026 and Referred to Ways and Means; SJ 5
  8. Apr 1, 2026SenHearing: 04/01/2026, Room 122-123, SH, 10:00 am; SC 12
  9. May 7, 2026Sen: Ought to Pass with Amendment # 2026-1642s, 05/07/2026, Vote 5-0; SC 17
  10. May 7, 2026SenCommittee Amendment # 2026-1642s, AA, VV; 05/07/2026; SJ 11
  11. May 7, 2026SenOught to Pass with Amendment # 2026-1642s, MA, VV; Refer to Finance Rule 4-5; 05/07/2026; SJ 11
  12. May 14, 2026Sen: Ought to Pass with Amendment # 2026-1919s, 05/14/2026; Vote 7-0; CC; SC 18A
  13. May 14, 2026SenCommittee Amendment # 2026-1919s, AA, VV; 05/14/2026; SJ 12
  14. May 14, 2026SenOught to Pass with Amendment # 2026-1919s, MA, VV; OT3rdg; 05/14/2026; SJ 12
  15. May 14, 2026HouseHouse Non-Concurs with Senate Amendment 2026-1919s and 2026-1642s and Requests CofC (Rep. Janigian): MA VV 05/14/2026 HJ 13 P. 150
  16. May 14, 2026HouseSpeaker Appoints: Reps. Janigian, Ulery, Bryer, Almy 05/14/2026 HJ 13 P. 150
  17. May 14, 2026SenSen. Lang Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
  18. May 14, 2026SenPresident Appoints: Senators Lang, Murphy, Fenton; (In Recess 05/14/2026); SJ 13
  19. May 26, 2026HouseConference Committee Meeting: 05/26/2026 09:30 am GP 232
  20. Jun 4, 2026SenConference Committee Report Filed, # 2026-2056c; 06/04/2026
  21. Jun 4, 2026SenConference Committee Report # 2026-2056c, Adopted, VV; 06/04/2026; SJ 14
  22. Jun 4, 2026HouseConference Committee Report 2026-2056c: Adopted, VV 06/04/2026 HJ 15
  23. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 15
  24. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026
  25. Jul 10, 2026HouseVetoed by Governor Ayotte 07/10/2026

Coverage

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.