Bill Text - HB1097 (2022)

Relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.


Revision: Nov. 16, 2021, 10:33 a.m.

HB 1097  - AS INTRODUCED

 

 

2022 SESSION

22-2432

10/04

 

HOUSE BILL 1097

 

AN ACT relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.

 

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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ANALYSIS

 

This bill provides that income earned and received by residents of New Hampshire for services physically performed within New Hampshire shall not be subject to taxation as earned income in any other 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

22-2432

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty Two

 

AN ACT relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.

 

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

 

1  New Chapter; New Hampshire Worker Income Protection.  Amend RSA by inserting after chapter 78-E the following new chapter:

CHAPTER 78-F

New Hampshire worker INcome Protection

78-F:1  Purpose; Prohibition.  No state has the power to tax value earned outside of its borders, therefore, income earned and received by residents of the state of New Hampshire for services physically performed within the state of New Hampshire shall not be subject to taxation as earned income in any other state.  

2  Effective Date.  This act shall take effect 60 days after its passage.