Revision: March 3, 2025, 1:52 p.m.
HB 1-A - AS INTRODUCED
2025 SESSION
25-1165
09/05
HOUSE BILL 1-A
SPONSORS: Rep. Weyler, Rock. 14; Rep. D. McGuire, Merr. 14; Rep. Erf, Hills. 28; Rep. Edwards, Rock. 31
COMMITTEE: Finance
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ANALYSIS
No analysis needed.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-1165
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT making appropriations for the expenses of certain departments of the state for fiscal years ending June 30, 2026 and June 30, 2027.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 1.08 Budget Footnotes; General. For any state department, as defined in RSA 9:1, the following general budget footnotes that contain class codes shall apply to all specified class codes in section 1.01 through 1.07 unless specifically exempted.
A. Not used.
B. Not used.
C. Revenue in excess of the estimate may be expended with prior approval of the fiscal committee and the approval of the governor and council.
D. The funds in this appropriation shall not be transferred or expended for any other purpose.
E. The appropriation budgeted in class 040-indirect costs are for general overhead state charges and such sums shall be transferred by the agency to the general fund of the state consistent with federal requirements.
F. This appropriation shall not lapse until June 30, 2027.
G. The funds in this appropriation shall not be transferred or expended for any other purpose and shall not lapse until June 30, 2027.
H. Not used.
I. In the event that estimated revenue in revenue class 001-transfers for other agencies, 002-transfers from department of transportation, 003-revolving funds, 004-agency income, 005-private local funds, 006-agency income, 007-agency income, 008-agency income, 009-agency income is less than budgeted, the total appropriation shall be reduced by the amount of the shortfall in either actual or projected budgeted revenue. The agency head shall notify the division of accounting services forthwith, in writing, as to precisely which line item appropriation and in what specific amounts reductions are to be made in order to fully compensate for the total revenue deficits. For the biennium ending June 30, 2027, account number 02-46-46-4620-5731 within the department of corrections shall be exempt from these provisions. The provisions of this footnote do not apply to federal funds covered by RSA 124:14.
J. This appropriation, to be administered by the commissioner, is for the necessary equipment needs of the department and shall be expended at the commissioner's discretion.
2 General Fund, Education Trust Fund, and Total Appropriation Limits. The amounts included in section 1 for all university system accounts and community college system accounts, under estimated source of funds from general funds and education trust funds, shall be the total appropriation from general funds and education trust funds for such accounting units that may be expended for the purpose of section 1 of this act. Any funds received by said systems from other than general funds and education trust funds are hereby appropriated for the use of the systems and may be expended by said systems whether or not this will result in an appropriation and expenditure by the systems in excess of the total appropriation therefor.
3 Assignment of Office Space. If, during the biennium ending June 30, 2027, because of program reductions, consolidations, or any other reason, office space becomes available in the health and human services complex, the Hayes building, or any other state building, except office space under the control of the legislature pursuant to RSA 14:14-b, the commissioner of administrative services shall, with the prior approval of the fiscal committee of the general court, and with the approval of the governor and council, require that any agency renting private space be required to occupy such available space in said building or buildings forthwith. Such funds as have been allocated or committed by any agency affected by this section for outside rental shall be transferred by the director of the division of accounting services to the division of plant and property, activity number 01-14-14-141510 for maintenance of applicable state buildings.
4 Lottery Commission; Authority Granted. For the biennium ending June 30, 2027, in order to provide sufficient funding to the lottery commission to carryout lottery games that will provide funds for the distribution in accordance with RSA 284:21-j, the commission shall apply to the fiscal committee of the general court for approval of any new games, the expansion of any existing lottery games, or for the purchase of any tickets for new or continuing games. Additionally, no expenditures for consultants shall be made without prior approval by the fiscal committee. If approved, the commission may then apply to the governor and council to transfer funds from the sweepstakes revenue special account. The total of such transfers shall not exceed $15,000,000 for the biennium ending June 30, 2027.
I. The following position is hereby abolished effective at the close of business on June 30, 2025:
Developmental Disabilities Council
01-097-097-970010-7135 14623
6 Department of Health and Human Services; Bureau of Child Support Services; Payments to the Administrative Office of the Courts. The appropriation in account number 05-95-45-457010-2384, class 085, includes funds for payment to the administrative office of the courts in accordance with the cooperative agreement between the bureau of child support services and the administrative office of the courts. The bureau of child support services and the administrative office of the courts shall, prior to payment of such funds, enter into a cooperative agreement specifying in detail the services to be performed by the administrative office of the courts and the estimated costs of such services. Any change or modification in the services to be performed shall likewise be agreed to in writing and specify the change and the adjustment to the costs. Funds appropriated for these purposes shall be paid only after demonstration by the administrative office of the courts that it consistently transmits court orders to the bureau of child support services in accordance with the cooperative agreement.
7 Judicial Branch; General Fund Appropriation. The judicial branch general fund appropriation shall not exceed $232,715,194 for the biennium ending June 30, 2027. Any funds available at the end of June 30, 2026 shall not lapse until June 30, 2027. The accounting unit 02-10-10-100010-1880, class 028, transfer to the department of administrative services for transfers to plant & property, shall not be reduced unless the reduction is agreed to by the commissioner of administrative services and the chief justice of the supreme court.
8 Estimates of Unrestricted Revenue.
GENERAL FUND FY 2026 FY 2027
BUSINESS TAXES 798,100,000 822,000,000
MEALS AND ROOMS TAX 342,600,000 359,800,000
TOBACCO TAX 118,600,000 118,600,000
TRANSFER FROM LIQUOR 115,900,000 115,000,000
INTEREST AND DIVIDENDS TAX 8,700,000 0
INSURANCE 166,000,000 166,000,000
COMMUNICATIONS SERVICES TAX 30,000,000 30,000,000
REAL ESTATE TRANSFER TAX 141,200,000 152,500,000
COURT FINES & FEES 13,500,000 13,500,000
SECURITIES REVENUE 43,900,000 43,900,000
BEER TAX 13,000,000 13,000,000
VLT REVENUE 5,000,000 58,500,000
OTHER REVENUES 126,000,000 120,000,000
DHHS RECOVERIES 3,000,000 3,000,000
TOTAL GENERAL FUND $1,925,500,000 $2,015,800,000
EDUCATION FUND FY 2026 FY 2027
BUSINESS TAXES 411,100,000 423,500,000
MEALS AND ROOMS TAX 10,600,000 11,100,000
TOBACCO TAX 61,100,000 61,100,000
REAL ESTATE TRANSFER TAX 72,800,000 78,600,000
TRANSFER FROM LOTTERY 185,000,000 185,000,000
VLT REVENUE 5,000,000 58,500,000
TOBACCO SETTLEMENT 37,000,000 36,000,000
UTILITY PROPERTY TAX 46,700,000 46,700,000
STATEWIDE PROPERTY TAX 363,100,000 363,100,000
TOTAL EDUCATION FUND $1,192,400,000 $1,263,600,000
HIGHWAY FUND FY 2026 FY2027
GASOLINE ROAD TOLL $128,300,000 $128,400,000
MOTOR VEHICLE FEES 132,400,000 134,700,000
MISCELLANEOUS (HWY FUND REV) 1,000,000 1,000,000
TOTAL HIGHWAY FUND $261,700,000 $264,100,000
FISH AND GAME FUND FY 2026 FY2027
FISH AND GAME LICENSES $10,000,000 $10,000,000
FINES AND MISCELLANEOUS 4,000,000 4,000,000
TOTAL FISH AND GAME FUND $14,000,000 $14,000,000