HB155 (2025) Compare Changes

The Bill Text indicates a new section is being inserted. This situation is not handled right now, and the new text is displayed in both the changed and unchanged versions.

Unchanged Version

Text to be removed highlighted in red.

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, 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.

Changed Version

Text to be added highlighted in green.

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, 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.