CHAPTER 185
HB 1097 - FINAL VERSION
17Mar2022... 1037h
04/28/2022 1689s
2022 SESSION
22-2432
10/04
HOUSE BILL 1097
SPONSORS: Rep. Torosian, Rock. 14; Rep. Janigian, Rock. 8; Rep. Hough, Belk. 3; Rep. Ankarberg, Straf. 10; Rep. Wuelper, Straf. 3; Rep. Blasek, Hills. 21; Rep. True, Rock. 4; Rep. Sylvia, Belk. 6
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill declares the position of the state on income earned and received by residents of the state of New Hampshire for services entirely performed within this state.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
17Mar2022... 1037h
04/28/2022 1689s 22-2432
10/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Two
Be it Enacted by the Senate and House of Representatives in General Court convened:
185:1 New Chapter; Position on Out-of-state Taxation of Remote Worker Income. Amend RSA by inserting after chapter 78-E the following new chapter:
CHAPTER 78-F
POSITION ON OUT-OF-STATE TAXATION OF REMOTE WORKER INCOME
78-F:1 Purpose; Declaration. In order to promote the health of its economy and the welfare of its citizens, by preserving an environment in which labor is not unduly penalized, it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state.
185:2 Effective Date. This act shall take effect upon its passage.
Approved: June 17, 2022
Effective Date: June 17, 2022
| Date | Body | Type |
|---|---|---|
| Jan. 13, 2022 | House | Hearing |
| March 9, 2022 | House | Exec Session |
| House | Floor Vote | |
| March 17, 2022 | House | Floor Vote |
| March 30, 2022 | Senate | Hearing |
| April 28, 2022 | Senate | Floor Vote |
June 22, 2022: Signed by Governor Sununu 06/17/2022; Chapter 185; eff. 06/17/2022 HJ 14
June 9, 2022: Enrolled (in recess of) 05/26/2022
June 9, 2022: Enrolled Adopted, VV, (In recess 05/26/2022); SJ 13
May 13, 2022: House Concurs with Senate Amendment (Rep. Abrami): MA VV 05/12/2022 HJ 12
April 28, 2022: Ought to Pass with Amendment 2022-1689s, MA, VV; OT3rdg; 04/28/2022; SJ 10
April 28, 2022: Committee Amendment # 2022-1689s, AA, VV; 04/28/2022; SJ 10
April 20, 2022: Committee Report: Ought to Pass with Amendment # 2022-1689s, 04/28/2022; Vote 5-0; CC; SC 17
March 24, 2022: Hearing: 03/30/2022, Room 100, SH, 10:00 am; SC 13
March 22, 2022: Introduced 03/17/2022 and Referred to Ways and Means; SJ 6
March 20, 2022: Ought to Pass with Amendment 2022-1037h: MA RC 251-72 03/17/2022 HJ 8
March 17, 2022: Amendment # 2022-1037h: AA VV 03/17/2022
March 17, 2022: Amendment # 2022-1037h: AA VV 03/17/2022
March 20, 2022: Special Order HB1097 (Rep. Spilsbury): MA VV 03/17/2022 HJ 8
March 10, 2022: Minority Committee Report: Refer for Interim Study
March 10, 2022: Majority Committee Report: Ought to Pass with Amendment # 2022-1037h (Vote 17-6; RC)
March 2, 2022: Executive Session: 03/09/2022 10:00 am LOB 202-204
Feb. 19, 2022: Full Committee Work Session: 02/24/2022 09:30 am LOB 202-204
Feb. 3, 2022: Full Committee Work Session: 02/10/2022 09:30 am LOB 202-204
Jan. 26, 2022: Full Committee Work Session: 02/02/2022 09:00 am LOB 202-204
Jan. 19, 2022: Full Committee Work Session: 01/26/2022 09:30 am LOB 202-204
Jan. 8, 2022: Public Hearing: 01/13/2022 03:00 pm LOB 202-204
: To Be Introduced and referred to Ways and Means
Nov. 16, 2021: Introduced 01/05/2022 and referred to Ways and Means