HB 1068 - AS AMENDED BY THE HOUSE
12Mar2026... 0691h
2026 SESSION
26-2347
07/06
HOUSE BILL 1068
AN ACT taxing certain occupants who have established permanent residences under the meals and rooms tax.
SPONSORS: Rep. Stavis, Graf. 13; Rep. Burroughs, Carr. 2; Rep. Cloutier, Sull. 6; Rep. Colby, Merr. 9; Rep. Gilman, Rock. 11; Rep. Grund, Hills. 34; Rep. Maggiore, Rock. 23; Rep. Preece, Hills. 17
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill taxes certain occupants who have established permanent residences under the meals and rooms tax.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
12Mar2026... 0691h 26-2347
07/06
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT taxing certain occupants who have established permanent residences under the meals and rooms tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Tax on Meals and Rooms; Definitions. Amend RSA 78-A:3 to read as follows:
XV. "Permanent resident" means any occupant who has [occupied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days.
2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section:
78-A:27 Taxation on Certain Classifications of Occupants.
I. A permanent residence shall be determined at the time an occupancy is initiated and shall not arise afterward, even if the initial term of occupancy is extended so that the total term of occupancy is more than 30 consecutive days.
II. When a taxable occupancy is extended such that it exceeds 30 consecutive days, only the first 30 days of the occupancy shall be taxable.
III. When an occupancy of a person deemed a permanent resident is shortened to not more than 30 days, that occupancy shall become taxable.
3 Applicability. This act shall apply to all taxable periods ending on or after January 1, 2027.
4 Effective Date. This act shall take effect 60 days after its passage.
26-2347
03/23/2026
HB 1068- FISCAL NOTE
AS AMENDED BY THE HOUSE (AMENDMENT #2026-0691h)
AN ACT taxing certain occupants who have established permanent residences under the meals and rooms tax.
FISCAL IMPACT:
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| ||||
Estimated State Impact | |||||
| FY 2026 | FY 2027 | FY 2028 | FY 2029 | |
Revenue | $0 | Indeterminable Decrease | |||
Revenue Fund(s) | General Fund & Meals and Rooms Municipal Revenue Fund | ||||
Expenditures* | $0 | $0 | $0 | $0 | |
Funding Source(s) | None | ||||
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 2026 | FY 2027 | FY 2028 | FY 2029 | |
Local Revenue | $0 | $0 | Indeterminable Decrease | ||
Local Expenditures | $0 | $0 | $0 | $0 | |
METHODOLOGY:
This bill changes the definition of a “permanent resident” under the Meals and Rooms Tax from someone who has occupied a hotel room for at least 185 consecutive days to someone who makes an agreement to stay for more than 30 days. It establishes that permanent resident status is determined at the start of the stay with only the first 30 days as taxable.
The Department of Revenue indicates that the bill narrows the Meals and Rooms Tax base by removing stays between 30 and 185 days from taxation, leading to an indeterminable negative impact on state and local revenues. The change would also eliminate refunds currently issued when short stays extend beyond 30 days, which slightly offsets losses but not enough for a net gain. Because DRA does not collect data from operators regarding the length of occupants stays', they cannot estimate the extent of the revenue decrease.
AGENCIES CONTACTED:
Department of Revenue Administration
| Date | Amendment |
|---|---|
| Feb. 24, 2026 | 2026-0691h |
| Date | Body | Type |
|---|---|---|
| Jan. 14, 2026 | House | Hearing |
| Feb. 9, 2026 | House | Exec Session |
| Feb. 18, 2026 | House | Exec Session |
| Feb. 18, 2026 | House | Floor Vote |
| April 1, 2026 | Senate | Hearing |
April 1, 2026: Committee Report: Referred to Interim Study, 04/09/2026; Vote 5-0; CC; SC 13
March 25, 2026: Hearing: 04/01/2026, Room 122-123, SH, 09:15 am; SC 12
March 17, 2026: Introduced 03/12/2026 and Referred to Ways and Means; SJ 7
March 12, 2026: Ought to Pass with Amendment 2026-0691h: MA DV 179-162 03/12/2026 HJ 8
March 12, 2026: Amendment # 2026-0691h (NT): AA VV 03/12/2026 HJ 8
Feb. 25, 2026: Minority Committee Report: Inexpedient to Legislate
Feb. 25, 2026: Majority Committee Report: Ought to Pass with Amendment # 2026-0691h (NT) 02/18/2026 (Vote 9-8; RC) HC 10 P. 75
Feb. 11, 2026: ==CONTINUED== Executive Session: 02/18/2026 11:00 am GP 154
Feb. 5, 2026: ==RECESSED== Executive Session: 02/09/2026 11:00 am GP 159
Feb. 5, 2026: Full Committee Work Session: 02/09/2026 10:00 am GP 159
Jan. 8, 2026: Public Hearing: 01/14/2026 10:30 am GP 154
Nov. 12, 2025: Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 5