Revision: April 20, 2022, 3:16 p.m.
Senate Ways and Means
April 20, 2022
2022-1689s
10/04
Amendment to HB 1097
Amend the bill by replacing section 1 with the following:
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.