Revision: Jan. 5, 2023, 4:33 p.m.
2023 SESSION
23-0997.0
07/05
SENATE BILL [bill number]
AN ACT relative to the interest and dividends tax rate and threshold.
SPONSORS: [sponsors]
COMMITTEE: [committee]
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ANALYSIS
This bill removes the interest and dividends tax rate reduction for taxable periods ending on or after December 31, 2023, keeping the rate at 5 percent.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
23-0997.0
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Three
AN ACT relative to the interest and dividends tax rate and threshold.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Taxation of Incomes; Rate. Amend RSA 77:1, II to read as follows:
II. The annual tax upon incomes shall be levied at the rate of [4] 5 percent for all taxable periods ending on or after December 31, 2023.
2 Effective Date. This act shall take effect upon its passage.