Amendment 2023-0881h to HB294 (2023)

Enabling municipalities to adopt a child tax credit.


Revision: March 8, 2023, 4:25 p.m.

Rep. Simon, Graf. 1

March 8, 2023

2023-0881h

10/07

 

 

Floor Amendment to HB 294

 

Amend RSA 72:88 as inserted by section 1 of the bill by replacing it with the following:

 

72:88  Child Tax Credit.

I. Any municipality may, consistent with the procedure in RSA 72:27-a, adopt a per-child tax credit, of a dollar amount determined by the municipality, for each dependent minor child who resides with a property owner residing in the municipality, which shall be subtracted each year from the property tax on the resident's residential property.

II.  If any provision of this section or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the subdivision which can be given effect without the invalid provision or application, and to this end the provisions or applications of this section are declared to be severable.