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HB 1433 · 2026 · House · Ways and Means Committee

Child care tax credit for businesses

AI-generated

creating a child care tax credit for qualifying businesses.

Creates a child care tax credit for qualifying businesses.AI-generated

Status

Signed into law · July 10, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill creates a child care tax credit for qualifying businesses.

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

““Child care program” shall have the same meaning as group child day care center under RSA 170-E:2, IV(c).”
RSA 162-W:2
“There shall be allowed a child care creation tax credit for eligible businesses, pursuant to this section, for qualifying expenditures made during a taxable year as follows:”
RSA 162-W:3
“There shall be allowed a child day care creation tax credit, in accordance with RSA 162-W, against the tax due under this chapter, for any unused portion of credit that has not been applied to the taxes due under RSA 77-E. 227:4 New Section;”
RSA 162-W:4
“There shall be allowed a child day care creation tax credit, in accordance with RSA 162-W, against the tax due under this chapter, for any unused portion of credit that has not been applied to the taxes due under RSA 77-A. 227:5 Applicability.”
RSA 77-E:3-g

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Katelyn KuttabRPrimeClerk· Judiciary
  • Rep. Margaret DryeRClerk· Education Policy and Administration
  • Rep. John JanigianRChair· Ways and Means
  • Rep. David PaigeDRanking Member· Housing
  • Rep. Kimberly RiceRVice Chair· Children and Family Law
  • Rep. Bill OhmRClerk· Ways and Means
  • Sen. Denise RicciardiRDeputy Majority Leader
  • Sen. Regina BirdsellRMajority Leader
  • Sen. Victoria SullivanRVice Chair· Education

Also: Rep. Mary MurphyR, Rep. Maureen MooneyR, Rep. Thomas SchambergD, Rep. Lilli WalshR, Sen. Tara ReardonD

Public testimony

114 signed in online · 20 wrote testimony

96% support3% oppose1% neutral

In their wordsVerbatim, exactly as submitted

“The Greater Nashua Chamber of Commerce, representing 450 business memberes, has identified available and affordable childcare as one of its top priorities in contributing to business growth and stability.…”
— Peggy Gilmour, Concord · Greater Nashua Chamber of Commercesupports
“We desperately need child care in this state. Removing any red tape that would prevent someone who wants to open a childcare facility in their home or otherwise should be something we are all in favor of doing.”
— Cristine Trayner, Doversupports
“My name is Stephanie Latini, and I am a resident of Peterborough, New Hampshire. I work in the youth development and afterschool field, and my work brings me into regular contact with families navigating childcare challenges.…”
— Stephanie Latini, Peterboroughsupports
“Parents cannot use this tax credit. This appears to be exclusively beneficial relative to businesses BET or BPT.”
— Daniel Richardson, Nashuaneutral

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
  • Feb 18, 2026HouseCommittee report· consent calendar: Ought to Pass with Amendment # 2026-0828h16–0
    Overall
    100% yea
  • Mar 5, 2026HouseVoice voteAmendment 2026-0828hadopted
  • Mar 5, 2026HouseVoice voteOught to Pass with Amendment 2026-0828hadopted
    Resulting text: Bill as amended by the House
  • Apr 9, 2026SenateCommittee report: Ought to Pass5–0
    Overall
    100% yea
  • Apr 9, 2026SenateVoice voteOught to Passadopted
  • May 7, 2026SenateCommittee report: Ought to Pass7–0
    Overall
    100% yea
  • May 14, 2026SenateCommittee reportCommittee report: Ought to Pass7–0
    Overall
    100% yea
  • May 14, 2026SenateVoice voteOught to Passadopted
  • Jun 4, 2026SenateVoice voteEnrolled Bill Amendment # 2026-2142eadopted
  • Jun 4, 2026SenateVoice voteEnrolledadopted

Hearings and debates

  • Feb 2, 2026Public hearingHouse Ways and Means58:09–1:05:467m 37slocated in the stream transcriptPublic Hearing
  • Feb 9, 2026Public hearingHouse Ways and MeansWatchnot located in the transcript — opens the full streamFull Committee Work Session; ==RECESSED== Executive Session
  • Feb 18, 2026Public hearingHouse Ways and Means2:23:37–2:51:0027m 23slocated in the stream transcriptCommittee Report: Ought to Pass with Amendment # 2026-0828h; ==CONTINUED== Executive Session
  • Mar 5, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2026-0828h — adopted, voice vote; Amendment # 2026-0828h — adopted, voice vote
  • Apr 1, 2026Public hearingSenate Ways and Means1:42:00–1:49:307m 30slocated in the stream transcriptHearing
  • Apr 9, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote
  • May 14, 2026Floor debateSenate floor31:53–34:112m 18slocated in the stream transcriptCommittee Report: Ought to Pass; Ought to Pass — adopted, voice vote; Special Order to — adopted
  • Jun 4, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamEnrolled Bill Amendment # 2026-2142e Adopted — voice vote; Enrolled Adopted — voice vote
  • Jun 4, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamEnrolled Bill Amendment # 2026-2142e — 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. 20
  2. Feb 2, 2026HousePublic Hearing: 02/02/2026 10:00 am GP 159
  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, 2026HouseCommittee Report: Ought to Pass with Amendment # 2026-0828h 02/18/2026 (Vote 16-0; CC) HC 9 P. 29
  7. Mar 5, 2026HouseAmendment # 2026-0828h: AA VV 03/05/2026 HJ 6 P. 39
  8. Mar 5, 2026HouseOught to Pass with Amendment 2026-0828h: MA VV 03/05/2026 HJ 6 P. 40
  9. Mar 5, 2026SenIntroduced 03/05/2026 and Referred to Ways and Means; SJ 6
  10. Apr 1, 2026SenHearing: 04/01/2026, Room 122-123, SH, 10:30 am; SC 12
  11. Apr 9, 2026Sen: Ought to Pass, 04/09/2026; Vote 5-0; CC; SC 13
  12. Apr 9, 2026SenOught to Pass: MA, VV; Refer to Finance Rule 4-5; 04/09/2026; SJ 8
  13. May 7, 2026SenCommittee Report: Ought to Pass, 05/07/2026; Vote 7-0; CC; SC 17
  14. May 7, 2026SenHB 1433 was Removed from the Consent Calendar; 05/07/2026; SJ 11
  15. May 14, 2026SenSpecial Order to 05/14/2026, Without Objection, MA; 05/07/2026 SJ 11
  16. May 14, 2026SenCommittee Report: Ought to Pass, 05/14/2026, Vote 7-0; SC 18
  17. May 14, 2026SenOught to Pass: MA, VV; OT3rdg; 05/14/2026; SJ 12
  18. Jun 4, 2026SenEnrolled Bill Amendment # 2026-2142e Adopted, VV, (In recess of 06/04/2026); SJ 14
  19. Jun 4, 2026HouseEnrolled Bill Amendment # 2026-2142e: AA VV (in recess of) 06/04/2026 HJ 15
  20. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 14
  21. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026 HJ 15
  22. Jul 2, 2026HouseSigned by Governor Ayotte 07/02/2026; Chapter 227; eff. 7/1/2026

Coverage

No reporting linked yet.

Documents (PDF)

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