Revision: Oct. 20, 2025, 11:39 a.m.
Rep. Ulery, Hills. 13
October 3, 2025
2025-2983h
05/08
Amendment to HB 155-FN
Amend the bill by replacing all after the enacting clause with the following:
1 New Paragraph; Business Enterprise Tax; Rate Reduced. Amend RSA 77-E:2 by inserting after paragraph II the following new paragraph:
III. For all taxable periods ending on or after December 31, [2026] 2027, a tax is imposed at the rate of 0.50 percent upon the taxable enterprise value tax base of every business enterprise.
2 Effective Date. This act shall take effect July 1, [2025] 2026.
2025-2983h
AMENDED ANALYSIS
This bill reduces the rate of the business enterprise tax for tax years ending on or after December 31, 2027.