CACR 12 - AS AMENDED BY THE HOUSE
14May2026... 1134h
2026 SESSION
26-2117
07/08
CONSTITUTIONAL AMENDMENT
CONCURRENT RESOLUTION 12
RELATING TO: the adoption of tax laws.
PROVIDING THAT: the house of representatives may not adopt based on personal income.
SPONSORS: Sen. Lang, Dist 2; Sen. McGough, Dist 11; Sen. Innis, Dist 7; Sen. Gray, Dist 6; Sen. Gannon, Dist 23; Sen. McConkey, Dist 3; Sen. Sullivan, Dist 18; Sen. Abbas, Dist 22; Sen. Avard, Dist 12; Sen. Birdsell, Dist 19; Sen. Murphy, Dist 16; Sen. Rochefort, Dist 1; Sen. Pearl, Dist 17; Sen. Ricciardi, Dist 9
COMMITTEE: Finance
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AMENDED ANALYSIS
This constitutional amendment concurrent resolution prohibits the house of representatives from adopting any tax on personal income.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type
14May2026... 1134h 26-2117
07/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
CONCURRENT RESOLUTION PROPOSING CONSTITUTIONAL AMENDMENT
RELATING TO: the adoption of tax laws.
PROVIDING THAT: the house of representatives may not adopt based on personal income.
Be it Resolved by the Senate, the House of Representatives concurring, that the
Constitution of New Hampshire be amended as follows:
I. That the second part of the constitution be amended by inserting after article 18-a the following new article:
[Art.] 18-b. [Taxes Based on Personal Income Prohibited.] The house of representatives shall not adopt a tax on wages, earned income, personal income, or other income of individuals. This prohibition shall apply to any tax measured in whole or in part by personal income, regardless of its designation. Nothing in this article shall prohibit the taxation of businesses, corporations, or other non-individual entities as otherwise permitted under this constitution.
II. That the above amendment proposed to the constitution be submitted to the qualified voters of the state at the state general election to be held in November, 2026.
III. That the selectmen of all towns, cities, wards and places in the state are directed to insert in their warrants for the said 2026 election an article to the following effect: To decide whether the amendments of the constitution proposed by the 2026 session of the general court shall be approved.
IV. That the wording of the question put to the qualified voters shall be:
“Are you in favor of amending the second part of the constitution by inserting after article 18-a a new article to read as follows:
[Art.] 18-b. [Taxes Based on Personal Income Prohibited.] The house of representatives shall not adopt a tax on wages, earned income, personal income, or other income of individuals. This prohibition shall apply to any tax measured in whole or in part by personal income, regardless of its designation. Nothing in this article shall prohibit the taxation of businesses, corporations, or other non-individual entities as otherwise permitted under this constitution.”
V. That the secretary of state shall print the question to be submitted on a separate ballot with other constitutional questions or on the official ballot. The ballot containing the question shall include 2 ovals next to the question allowing the voter to vote “Yes” or “No.” If no oval is marked, the ballot shall not be counted on the question. The outside of the ballot shall be the same as the regular official ballot except that the words “Questions Relating to Constitutional Amendments proposed by the 2026 General Court” shall be printed in bold type at the top of the ballot.
VI. That if the proposed amendment is approved by 2/3 of those voting on the amendment, it becomes effective when the governor proclaims its adoption.
VII. Voters' Guide.
AT THE PRESENT TIME, the house of representatives may adopt a tax on personal income.
IF THE AMENDMENT IS ADOPTED, the house of representatives may not adopt a tax on personal income.
| Date | Amendment |
|---|---|
| March 19, 2026 | 2026-1134h |
| May 11, 2026 | 2026-1890h |
| May 11, 2026 | 2026-1896h |
| May 12, 2026 | 2026-1903h |
| Date | Body | Type |
|---|---|---|
| Jan. 27, 2026 | Senate | Hearing |
| Feb. 19, 2026 | Senate | Floor Vote |
| March 9, 2026 | House | Hearing |
| April 15, 2026 | House | Hearing |
| April 27, 2026 | House | Exec Session |
| April 27, 2026 | House | Floor Vote |
| May 14, 2026 | House | Floor Vote |
May 14, 2026: Ought to Pass with Amendment 2026-1134h: MF RC 193-148 Lacking Necessary Three-Fifths Vote 05/14/2026 HJ 13
May 14, 2026: FLAM # 2026-1903h (Rep. Oppel): AF RC 17-322 05/14/2026 HJ 13
May 14, 2026: Amendment # 2026-1134h: AA RC 192-148 05/14/2026 HJ 13
May 14, 2026: Special Order to next order of business (Rep. Sweeney): MA VV 05/14/2026 HJ 13
May 6, 2026: Minority Committee Report: Inexpedient to Legislate
May 6, 2026: Majority Committee Report: Ought to Pass with Amendment # 2026-1134h (NT) 04/27/2026 (Vote 11-9; RC) HC 19 P. 29
April 15, 2026: Executive Session: 04/27/2026 10:30 am GP 159
April 15, 2026: Full Committee Work Session: 04/27/2026 10:00 am GP 159
April 1, 2026: Public Hearing on non-germane Amendment # 2026-1134h: 04/15/2026 03:00 pm SH Reps Hall
March 9, 2026: Public Hearing: 03/09/2026 10:45 am GP 159
Feb. 26, 2026: Introduced (in recess of) 02/19/2026 and referred to Ways and Means HJ 5
Feb. 19, 2026: Ought to Pass, RC 16Y-8N, MA, by Necessary 3/5; OT3rdg; 02/19/2026 SJ 4
Feb. 11, 2026: Committee Report: Ought to Pass, 02/19/2026, Vote 5-2; SC 6
Jan. 21, 2026: Hearing: 01/27/2026, Room 103, SH, 01:15 pm; SC 3
Nov. 24, 2025: Introduced 01/07/2026 and Referred to Finance; SJ 1