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HB 1474 · 2026 · House · Ways and Means Committee

New meals tax distribution formula

AI-generated

relative to the formula of distribution of revenue from the meals and rooms tax.

Establishes a framework for distributing a portion of the state's meals and rooms tax revenue to municipalities based on relative fiscal capacity.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 19, 2026
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill establishes a framework for distributing a portion of New Hampshire's meals and rooms tax revenue to municipalities based on relative fiscal capacity.

From the bill's official ANALYSIS section.

Official record

gc.nh.gov · the authoritative source

Sponsors

Rep. Dan McGuireRPrimeVice Chair· Finance
  • Rep. Diane PauerRChair· Municipal and County Government
  • Rep. Walter SpilsburyRVice Chair· Education Funding
  • Rep. Brian ColeRVice Chair· Housing
  • Rep. Erica LayonRChair· Executive Departments and Administration
  • Rep. Bill OhmRClerk· Ways and Means
  • Rep. Steven SmithRVice Chair· Rules
  • Sen. Keith MurphyRVice Chair· Ways and Means
  • Sen. Cindy RosenwaldDDeputy Democratic Leader
  • Sen. Victoria SullivanRVice Chair· Education
  • Sen. Regina BirdsellRMajority Leader

Also: Rep. Cyril AuresR

Public testimony

23 signed in online · 7 wrote testimony

4% support96% oppose0% neutral

In their wordsVerbatim, exactly as submitted

I oppose this bill for various reasons. First, STR are already clearly defined under NH Law and subject to Rooms and Meals Tax. Expanding the definition of hotels to include STR creates confusion and is unnecessary.
Natalie Medved, Thorntonopposes
This bill would in effect reward communities that do not have businesses providing rooms and meals (and associated valuation. Instead give more money (% of take) to communities where revenue is generated to cover municipal expenses therefor.
Roy Schweiker, Concordopposes
Testimony Against NH HB1474: Concerns Over Revenue Distribution Formula The proposed HB 1474 seeks to alter the formula governing the distribution of revenue generated from the meals and rooms tax, a change that could profoundly impact local budgets and communities reliant on tourism.
Georgina Lambert, Belmontopposes

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

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 22
  2. Jan 14, 2026HousePublic Hearing: 01/14/2026 11:30 am GP 154
  3. Feb 9, 2026HouseFull Committee Work Session: 02/09/2026 10:00 am GP 159
  4. Feb 9, 2026HouseExecutive Session: 02/09/2026 11:00 am GP 159
  5. Feb 9, 2026House: Inexpedient to Legislate 02/09/2026 (Vote 18-1; CC) HC 7 P. 23
  6. Feb 19, 2026HouseInexpedient to Legislate: MA VV 02/19/2026 HJ 5 P. 37

Coverage

No reporting linked yet.

Documents (PDF)

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