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HB 1194 · 2026 · House · Ways and Means Committee

Insurance tax credits and gambling exemptions

AI-generated

(New Title) relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes.

Modifies the tax credit insurers may claim for guaranty association assessments and exempts certain sports book operation and sports wagering from criminal gambling statutes.AI-generated

Status

Signed into law · July 20, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill: I. Modifies how insurance companies can claim tax credits for assessments paid to the New Hampshire Life and Health Insurance Guaranty Association by providing that, for certain assessments made after the effective date of the act, a member insurer may reduce its tax liability by claiming 10 percent of the assessment per year for 10 consecutive years. II. Exempts conduct of a sports book or participation in sports wagering from criminal gambling statutes in certain instances.

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

“If a member insurer ceases doing business, all uncredited assessments described above may be credited against its tax liability under RSA 400-A for the year it ceases doing business.”
RSA 408-F:13
“Any sums acquired by refund from the association by member insurers, as stated in RSA 408-F:9, VI, and which were previously offset against taxes as described in paragraph I, shall be paid by these member insurers to the state of New Hampshire in the manner required by the commissioner.”
RSA 408-F:13
“The commissioner may adopt rules under RSA 541-A as necessary to implement and administer the provisions of this section. 322:2 Gambling Offenses;”
RSA 408-F:13

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. John JanigianRPrimeChair· Ways and Means

Public testimony

1 signed in online · 1 wrote testimony

0% support100% oppose0% neutral

In their wordsVerbatim, exactly as submitted

“I do not want my information out there This will deter people from voting”
— Lisa Ayer, Manchesteropposes

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

Read the testimony · as of Aug 12, 2026

Votes

yeanay
Starting text: Bill as introduced

Hearings and debates

  • Jan 29, 2026Public hearingHouse Ways and Means6:29–13:066m 37slocated in the stream transcriptPublic Hearing
  • Feb 2, 2026Public hearingHouse Ways and MeansWatchnot located in the transcript — opens the full streamFull Committee Work Session; ==CANCELLED== Executive Session
  • Feb 9, 2026Public hearingHouse Ways and Means7:55–13:015m 6slocated in the stream transcriptFull Committee Work Session; ==RECESSED== Executive Session
  • Feb 18, 2026Public hearingHouse Ways and MeansWatchnot located in the transcript — opens the full streamMajority Committee Report: Ought to Pass with Amendment # 2026-0799h — roll call; ==CONTINUED== Executive Session
  • Mar 12, 2026Floor debateHouse floor5:42:42–5:45:262m 44slocated in the stream transcriptOught to Pass with Amendment 2026-0799h — adopted, division 336-2; Amendment # 2026-0799h — adopted, voice vote
  • Apr 1, 2026Public hearingSenate Ways and Means17:28–20:232m 55slocated in the stream transcriptHearing
  • Apr 9, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass with Amendment # 2026-1320s; Ought to Pass with Amendment #2026-1320s — adopted, voice vote; Committee Amendment # 2026-1320s — adopted, voice vote
  • May 7, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
  • May 21, 2026Floor debateHouse floor4:09:16–4:10:241m 8slocated in the stream transcriptHouse Non-Concurs with Senate Amendment 2026-1320s and Requests CofC (Rep. Janigian) — adopted, voice vote; Speaker Appoints: Reps. Janigian, Ulery, Almy, Ford
  • May 21, 2026Floor debateSenate floor4:19:35–4:21:151m 40slocated in the stream transcriptSen. Lang Accedes to House Request for Committee of Conference — adopted, voice vote; President Appoints: Senators Lang, Murphy, Rosenwald
  • Jun 4, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamConference Committee Report Filed, # 2026-2060c; Conference Committee Report # 2026-2060c, Adopted — voice vote; Enrolled Bill Amendment # 2026-2179e Adopted — voice vote
  • Jun 4, 2026Floor debateHouse floor1:55:34–1:58:032m 29slocated in the stream transcriptConference Committee Report 2026-2060c: Adopted — voice vote; Enrolled Bill Amendment # 2026-2179e — adopted, voice vote; Enrolled (in recess)

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

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 10
  2. Jan 26, 2026House==CANCELLED== Public Hearing: 01/26/2026 10:00 am GP 159
  3. Jan 29, 2026HousePublic Hearing: 01/29/2026 10:00 am GP 154
  4. Feb 2, 2026HouseFull Committee Work Session: 02/02/2026 01:00 pm GP 159
  5. Feb 2, 2026House==CANCELLED== Executive Session: 02/02/2026 02:00 pm GP 159
  6. Feb 9, 2026HouseFull Committee Work Session: 02/09/2026 10:00 am GP 159
  7. Feb 9, 2026House==RECESSED== Executive Session: 02/09/2026 11:00 am GP 159
  8. Feb 18, 2026House==CONTINUED== Executive Session: 02/18/2026 11:00 am GP 154
  9. Feb 18, 2026HouseMajority Committee Report: Ought to Pass with Amendment # 2026-0799h 02/18/2026 (Vote 16-1; RC) HC 10 P. 75
  10. Feb 25, 2026HouseMinority Committee Report: Refer for Interim Study
  11. Mar 12, 2026HouseAmendment # 2026-0799h: AA VV 03/12/2026 HJ 8 P. 80
  12. Mar 12, 2026HouseOught to Pass with Amendment 2026-0799h: MA DV 336-2 03/12/2026 HJ 8 P. 80
  13. Mar 12, 2026SenIntroduced 03/12/2026 and Referred to Ways and Means; SJ 7
  14. Apr 1, 2026SenHearing: 04/01/2026, Room 122-123, SH, 09:30 am; SC 12
  15. Apr 1, 2026SenHearing: 04/01/2026, Room 122-123, SH, 09:40 am, on proposed non-germane amendment # 2026-1237s; SC 12
  16. Apr 9, 2026Sen: Ought to Pass with Amendment # 2026-1320s, 04/09/2026; Vote 5-0; CC; SC 13
  17. Apr 9, 2026SenCommittee Amendment # 2026-1320s, AA, VV; 04/09/2026; SJ 8
  18. Apr 9, 2026SenOught to Pass with Amendment #2026-1320s, MA, VV; Refer to Finance Rule 4-5; 04/09/2026; SJ 8
  19. May 7, 2026SenCommittee Report: Ought to Pass, 05/07/2026; Vote 7-0; CC; SC 17
  20. May 7, 2026SenOught to Pass: MA, VV; OT3rdg; 05/07/2026; SJ 11
  21. May 21, 2026HouseHouse Non-Concurs with Senate Amendment 2026-1320s and Requests CofC (Rep. Janigian): MA VV 05/21/2026 HJ 14 P. 23
  22. May 21, 2026HouseSpeaker Appoints: Reps. Janigian, Ulery, Almy, Ford 05/21/2026 HJ 14 P. 23
  23. May 21, 2026SenSen. Lang Accedes to House Request for Committee of Conference, MA, VV; 05/21/2026; SJ 13
  24. May 21, 2026SenPresident Appoints: Senators Lang, Murphy, Rosenwald; 05/21/2026; SJ 13
  25. May 26, 2026HouseConference Committee Meeting: 05/26/2026 10:00 am GP 229
  26. May 26, 2026HouseConferee Change: Rep. Osborne Replaces Rep. Almy 05/26/2026 HJ 14 P. 35
  27. Jun 4, 2026SenConference Committee Report Filed, # 2026-2060c; 06/04/2026
  28. Jun 1, 2026HouseRemoved from Consent (Reps. Mary Murphy, Janigian, Ford, Cole, Ulery, Soti, Schamberg, Tierney, Almy, Southworth) 06/01/2026 HJ 14
  29. Jun 4, 2026SenConference Committee Report # 2026-2060c, Adopted, VV; 06/04/2026; SJ 14
  30. Jun 4, 2026HouseConference Committee Report 2026-2060c: Adopted, VV 06/04/2026 HJ 15
  31. Jun 4, 2026SenEnrolled Bill Amendment # 2026-2179e Adopted, VV, (In recess of 06/04/2026); SJ 14
  32. Jun 4, 2026HouseEnrolled Bill Amendment # 2026-2179e: AA VV (in recess of) 06/04/2026 HJ 15
  33. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026 HJ 15
  34. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 15
  35. Jul 15, 2026HouseSigned by Governor Ayotte 07/15/2026; Chapter 322; eff. I. Sec 1 eff 9/13/2026 II. Rem eff 7/15/2026

Coverage

No reporting linked yet.

Documents (PDF)

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