HB 517-FN - AS AMENDED BY THE HOUSE
26Mar2025... 0649h
2025 SESSION
25-0694
05/11
HOUSE BILL 517-FN
SPONSORS: Rep. Turcotte, Straf. 4; Rep. Prout, Hills. 13; Rep. Verville, Rock. 2; Rep. McFarlane, Graf. 18; Rep. Layon, Rock. 13; Rep. Perez, Rock. 16; Rep. Sirois, Hills. 32; Rep. Bernardy, Rock. 36; Rep. Seaworth, Merr. 12; Rep. Osborne, Rock. 2
COMMITTEE: Commerce and Consumer Affairs
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AMENDED ANALYSIS
This bill repeals the requirement that the state engage in certain outreach and marketing activities to increase awareness of the Granite State paid family leave plan.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26Mar2025... 0649h 25-0694
05/11
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Repeal. The following are repealed:
I. RSA 21-I:108, II, relative to outreach and marketing of the Granite state paid family leave plan.
II. RSA 282-B:6, II relative to outreach and marketing of the Granite state paid family leave plan.
2 Effective Date. This act shall take effect 60 days after its passage.
25-0694
1/8/25
HB 517-FN- FISCAL NOTE
AS INTRODUCED
AN ACT repealing the Granite State paid family leave plan.
FISCAL IMPACT:
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| |||||
Estimated State Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
Revenue | $0 | $0 | Indeterminable Increase | Indeterminable Increase | ||
Revenue Fund(s) | General Fund and Education Trust Fund | |||||
Expenditures* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | General Fund, Highway Fund, and Various Agency Funds | |||||
Appropriations* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | None | |||||
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill | ||||||
| ||||||
Estimated Political Subdivision Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
County Revenue | $0 | $0 | $0 | $0 | ||
County Expenditures | $0 | $0 | $0 | $0 | ||
Local Revenue | $0 | $0 | $0 | $0 | ||
Local Expenditures | $0 | $0 | $0 | $0 | ||
The Office of Legislative Budget Assistant is unable to provide a complete fiscal note for this bill, as introduced, as it is awaiting information from the Department of Administrative Services and NH Employment Security. The Departments were originally contacted on 12/16/24 for a fiscal note worksheet. When completed, a revised fiscal note will be forwarded to the House Clerk's Office
METHODOLOGY:
This bill repeals the Granite State Paid Family Leave Plan insurance enacted in the 2021 legislative session and was effective July 1, 2021. By repealing the Granite State Paid Family Leave Plan this would also remove the Business Enterprise Tax (BET) credit for the Plan which was a credit equal to the amount of 50% of the premium paid by a sponsoring employer for family and medical leave insurance coverage offered to employees pursuant to RSA 21-I:103.
The Department of Revenue Administration (DRA) states by repealing the Granite State Paid Family Leave Plan and applicable statutes it will increase BET revenues by an indeterminable amount as there will no longer be a Granite State Paid Family Leave Plan tax credit to be used against the BET. The Granite State Paid Family Leave Plan insurance became available to private employers on January 1, 2023. The associated tax credit applies to the taxable year when premiums are paid, starting with TY 2023. As a result, credits first appeared in FY 2024, reflecting only a partial year.
Due to the bill's effective date (60 days after passage) and its applicability to taxable periods ending on or after December 31, 2026, no fiscal impact is expected for FY 2025 or FY 2026, as premiums for TY 2024 and TY 2025 will have already been paid. The earliest fiscal impact is expected with TY 2026 returns, filed in FY 2027 and FY 2028. The repeal of the BET credit is projected to increase revenue to the General and Education Trust Funds, but the DRA cannot estimate the amount due to limited data from a single plan year.
AGENCIES CONTACTED:
Department of Revenue Administration, Department of Administrative Services and New Hampshire Employment Security
| Date | Amendment |
|---|---|
| March 19, 2025 | 2025-0649h |
| Date | Body | Type |
|---|---|---|
| Feb. 19, 2025 | House | Hearing |
| March 19, 2025 | House | Exec Session |
| March 19, 2025 | House | Floor Vote |
March 28, 2025: Introduced 03/27/2025 and Referred to Judiciary; SJ 10
March 27, 2025: Ought to Pass with Amendment 2025-0649h: MA VV 03/26/2025 HJ 10
March 27, 2025: Amendment # 2025-0649h (NT): AA VV 03/27/2025 HJ 11
March 27, 2025: Lay HB517 on Table (Rep. H. Howard): MF DV 155-193 03/27/2025 HJ 11
March 26, 2025: Removed from Consent (Reps. H. Howard, Foss, A. Murray, Gallager, Caplan, Wade, Beauchemin, LaMontagne, Parshall, Payeur) 03/26/2025 HJ 11
March 19, 2025: Committee Report: Ought to Pass with Amendment # 2025-0649h (NT) 03/19/2025 (Vote 15-0; CC) HC 17 P. 8
March 13, 2025: Executive Session: 03/19/2025 10:00 am LOB 302-304
March 7, 2025: Subcommittee Work Session: 03/12/2025 10:00 am LOB 302-304
Feb. 13, 2025: Public Hearing: 02/19/2025 11:00 am LOB 302-304
Jan. 14, 2025: Introduced (in recess of) 01/09/2025 and referred to Commerce and Consumer Affairs HJ 3 P. 14