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HB 1646 · 2026 · House · Ways and Means Committee

Tax credit for off-site infrastructure

AI-generated

creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

Creates an off-site infrastructure improvement tax credit for the value of qualified improvements constructed or funded by business organizations that directly benefit the public.AI-generated

Status

Referred to interim study (House) · February 19, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill creates an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

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

Public testimony

5 signed in online · 2 wrote testimony

0% support80% oppose20% neutral

In their wordsVerbatim, exactly as submitted

“The phrase "...directly benefit the public" can easily be interpreted to mean some component of self-serving infrastructure improvement must benefit the public, while the entirety of Business Profits Tax Credit is received.…”
— Daniel Richardson, Nashuaopposes
“Public infrastructure investments should be transparent and clearly benefit the broader community, not primarily subsidize private development”
— Hannah Meiselman, Manchesterneutral

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

Read the testimony · as of Aug 12, 2026

Hearings

  • 2026-02-0210:00 amHouse Ways and MeansGP 159Public hearing
  • 2026-02-0910:00 amHouse Ways and MeansGP 159Public hearing
  • 2026-02-0911:00 amHouse Ways and MeansGP 159Public hearing
  • 2026-06-1510:00 amHouse Ways and MeansGP 159Public hearingrescheduled
  • 2026-06-1511:00 amHouse Ways and MeansGP 159Public hearing

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 29
  2. Feb 2, 2026HousePublic Hearing: 02/02/2026 10:45 am GP 159
  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: Refer for Interim Study 02/09/2026 (Vote 19-0; CC) HC 7 P. 24
  6. Feb 19, 2026HouseRefer for Interim Study: MA VV 02/19/2026 HJ 5 P. 38
  7. Jun 15, 2026HouseFull Committee Work Session: 06/15/2026 10:00 am GP 159
  8. Jun 15, 2026HouseExecutive Session: 06/15/2026 11:00 am GP 159

Coverage

No reporting linked yet.

Documents (PDF)

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