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HB 155 · 2026 · House · Ways and Means Committee

Business tax filing threshold and nursing funds

AI-generated

(New Title) relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

Raises the income threshold above which businesses must file a business enterprise tax return, appropriates funds to the department of health and human services for certain licensed nursing facilities, and reduces the business enterprise tax rate if certain business tax revenue surpluses occur.AI-generated

Status

Signed into law · July 16, 2026
  1. ✓Introduced
  2. ✓House
  3. ✓Senate
  4. ✓Governor
  5. ✓Law

Analysis

This bill reduces the rate of the business enterprise tax for tax years ending on or after December 31, 2026.

From the bill's official ANALYSIS section.

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Joe SweeneyRPrimeDeputy Majority Leader
  • Rep. Joe AlexanderRChair· Housing
  • Rep. Ross BerryRChair· Election Law
  • Rep. Jason OsborneRMajority Leader

Public testimony

No one submitted online testimony on this bill. See the record

Hearings

  • 2025-01-2810:00 amHouse Ways and MeansLOB 202-204Public hearing
  • 2025-03-0411:00 amHouse Ways and MeansLOB 202-204Public hearing
  • 2025-10-0610:00 amHouse Ways and MeansGP 159Public hearing
  • 2025-10-0810:00 amHouse Ways and MeansGP 159Public hearingcancelled
  • 2026-02-049:30 amSenate Ways and MeansSH 122-123Public hearing
  • 2026-04-229:00 amSenate Ways and MeansSH 122-123Public hearing

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Ways and Means HJ 2 P. 8
  2. Jan 28, 2025HousePublic Hearing: 01/28/2025 10:45 am LOB 202-204
  3. Mar 4, 2025HouseExecutive Session: 03/04/2025 11:00 am LOB 202-204
  4. Mar 5, 2025HouseRetained in Committee
  5. Oct 6, 2025HouseFull Committee Work Session: 10/06/2025 10:00 am GP 159
  6. Oct 8, 2025House==CANCELLED== Full Committee Work Session: 10/08/2025 10:00 am GP 159
  7. Oct 6, 2025HouseExecutive Session: 10/06/2025 10:00 am GP 159
  8. Oct 17, 2025HouseMajority : Ought to Pass with Amendment # 2025-2983h 10/17/2025 (Vote 11-9; RC) HC 51 P. 45
  9. Oct 20, 2025HouseMinority : Inexpedient to Legislate
  10. Jan 8, 2026HouseSpecial Order to the next order of business (Rep. Osborne): MA VV 01/08/2026 HJ 2 P. 20
  11. Jan 8, 2026HouseAmendment # 2025-2983h: AA VV 01/08/2026 HJ 2 P. 21
  12. Jan 8, 2026HouseOught to Pass with Amendment 2025-2983h: MA RC 189-165 01/08/2026 HJ 2 P. 21
  13. Jan 7, 2026SenIntroduced 01/07/2026 and Referred to Ways and Means; SJ 2
  14. Feb 4, 2026SenHearing: 02/04/2026, Room 122-123, SH, 09:30 am; SC 4
  15. Apr 22, 2026SenHearing: 04/22/2026, Room 122-123, SH, 09:00 am, on proposed non-germane amendment # 2026-1482s; SC 15
  16. May 7, 2026Sen: Ought to Pass with Amendment # 2026-1652s, 05/07/2026, Vote 5-0; SC 17
  17. May 7, 2026SenCommittee Amendment # 2026-1652s, AA, VV; 05/07/2026; SJ 11
  18. May 7, 2026SenSen. Lang Floor Amendment # 2026-1754s, AA, VV; 05/07/2026; SJ 11
  19. May 7, 2026SenOught to Pass with Amendments #2026-1652s, and #2026-1754s, MA, VV; Refer to Finance Rule 4-5; 05/07/2026; SJ 11
  20. May 14, 2026Sen: Ought to Pass with Amendment # 2026-1913s, 05/14/2026; Vote 8-0; CC; SC 18A
  21. May 14, 2026SenHB 155 was Removed from the Consent Calendar; 05/14/2026; SJ 12
  22. May 14, 2026SenCommittee Amendment # 2026-1913s, AF, VV; 05/14/2026; SJ 12
  23. May 14, 2026SenOught to Pass: MA, VV; OT3rdg; 05/14/2026; SJ 12
  24. May 14, 2026HouseHouse Non-Concurs with Senate Amendment 2026-1754s and 2026-1652s and Requests CofC (Rep. Janigian): MA VV 05/14/2026 HJ 13 P. 150
  25. May 14, 2026HouseSpeaker Appoints: Reps. Janigian, Ulery, Sweeney, Ford 05/14/2026 HJ 13 P. 150
  26. May 14, 2026SenSen. Lang Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
  27. May 14, 2026SenPresident Appoints: Senators Lang, Sullivan, Rosenwald; (In Recess 05/14/2026); SJ 13
  28. May 26, 2026HouseConference Committee Meeting: 05/26/2026 09:00 am GP 232
  29. May 27, 2026HouseConference Committee Meeting: 05/27/2026 11:00 am GP 229
  30. May 28, 2026SenConferee Change; Senator Murphy Replaces Senator Rosenwald; SJ 14
  31. Jun 4, 2026SenConference Committee Report Filed, # 2026-2088c; 06/04/2026
  32. Jun 4, 2026SenConference Committee Report # 2026-2088c, Adopted, VV; 06/04/2026; SJ 14
  33. Jun 4, 2026HouseConference Committee Report 2026-2088c: Adopted, RC 195-157 06/04/2026 HJ 15
  34. Jun 4, 2026SenEnrolled Adopted, VV, (In recess 06/04/2026); SJ 15
  35. Jun 4, 2026HouseEnrolled (in recess of) 06/04/2026
  36. Jul 10, 2026HouseSigned by Governor Ayotte 07/10/2026; Chapter 280; eff. I. Sec 2 eff 6/30/2026 II. Rem eff 1/1/2027

Coverage

No reporting linked yet.

Documents (PDF)

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