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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.

In the bill's words

Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site

“There shall be allowed an off-site infrastructure improvement credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations, pursuant to municipal approval, that directly benefit the public.”
Section 1
“Any unused portions of the credit allowed under this section may be carried forward for up to 20 years.”
Section 1
“The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the documentation and verification of eligible improvements and calculation of the credit allowed under this section.”
Section 1

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

Votes

yeanay
Starting text: Bill as introduced
  • Feb 9, 2026HouseCommittee report· consent calendar: Refer for Interim Study19–0
    Overall
    100% yea
  • Feb 19, 2026HouseVoice voteRefer for Interim Studyadopted

Hearings and debates

  • Feb 2, 2026Public hearingHouse Ways and Means1:06:54–1:21:5415mlocated in the stream transcriptPublic Hearing
  • Feb 9, 2026Public hearingHouse Ways and Means2:00:18–2:03:213m 3slocated in the stream transcriptCommittee Report: Refer for Interim Study; Full Committee Work Session; Executive Session
  • Feb 19, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamRefer for Interim Study — adopted, voice vote
  • Jun 15, 2026Public hearingHouse Ways and Means1:33:43–1:38:184m 35slocated in the stream transcriptFull Committee Work Session; Executive Session

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. 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.