HB91 (2009) Detail

Allowing municipalities to extend the veterans' tax credit to veterans who do not have service in a war or conflict, and relative to the definition of veteran.


HB 91 – AS INTRODUCED

2009 SESSION

09-0127

10/03

HOUSE BILL 91

AN ACT allowing municipalities to extend the veterans’ tax credit to veterans who do not have service in a war or conflict, and relative to the definition of veteran.

SPONSORS: Rep. Emiro, Rock 3; Rep. K. Roberts, Ches 3; Rep. Kappler, Rock 2; Rep. Baldasaro, Rock 3

COMMITTEE: Local and Regulated Revenues

ANALYSIS

This bill changes the eligibility for persons receiving the veterans’ property tax credit to include veterans with at least one year active service. The changes apply in any municipality only after adoption by the municipality pursuant to RSA 72:27-a. The bill also changes the definition of veteran applied to state statutes by removing the 4-year length of service requirement and adding a 2-year residency requirement.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

09-0127

10/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Nine

AN ACT allowing municipalities to extend the veterans’ tax credit to veterans who do not have service in a war or conflict, and relative to the definition of veteran.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Veterans’ Tax Credit; Eligibility. Amend RSA 72:28, IV(b) and (c) to read as follows:

(b) Every resident of this state who was terminated from the armed forces because of service-connected disability with a disability rating of 30 percent or greater; or the surviving spouse of such resident; [and]

(c) Every resident of this state who served not less than one year active duty in the armed forces of the United States and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident; and

(d) The surviving spouse of any resident who suffered a service-connected death.

2 New Paragraph; Standard and Optional Veterans’ Tax Credit; Reduced Credit. Amend RSA¬†72:28 by inserting after paragraph II the following new paragraph:

II-a. A town or city adopting pursuant to RSA 72:27-a a tax credit under subparagraph IV(c) for all veterans with at least one year of active duty, shall grant an applicant only one-half of the credit amount established in paragraphs I and II.

3 Definition; Veteran. Amend RSA 21:50, I(a) to read as follows:

I.(a) “Veteran” means any person who is and has been a resident of New Hampshire for at least 2 years and who:

(1) Served in the United States armed forces [for more than 4 years] and continues to serve; or

(2) Has been discharged or released from duty in the United States armed forces with:

(A) An honorable discharge; or

(B) An uncharacterized discharge based on a service-connected injury, illness, or disability.

4 New Subparagraph; Veteran Status; Resolution by Director of State Veterans Council. Amend RSA 21:50, I by inserting after subparagraph (b) the following new subparagraph:

(c) A determination made under RSA 115:4 by the director of the state veterans council concerning the status of a person as a veteran under this definition shall be presumed valid.

5 Effective Date.

I. Sections 1 and 2 of this act shall take effect April 1, 2009.

II. The remainder of this act shall take effect 60 days after its passage.

Links

HB91 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

HB91 Revision: 14077 Date: Jan. 12, 2009, midnight

Docket