Revision: March 17, 2022, 5:20 p.m.
HB 1097 - AS AMENDED BY THE HOUSE
17Mar2022... 1037h
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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 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:
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. 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 earned and received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire may not be subject to taxation as earned income in any other state.
78-F:2 Business Profits Tax Application. Notwithstanding any other provisions in this chapter, any business organization carrying on any business activity within New Hampshire within the meaning and provisions of RSA 77-A shall be subject to the business profits tax within the provisions of RSA 77-A.
78-F:3 Business Enterprise Tax Application. Notwithstanding any other provisions in this chapter, any business enterprise engaged in or carrying on any business activity within New Hampshire within the meaning and provisions of RSA 77-E shall be subject to the business enterprise tax within the provisions of RSA 77-E.
2 Effective Date. This act shall take effect upon its passage.