CHAPTER 338
HB 1102-FN - FINAL VERSION
05/07/2026 1642s
05/14/2026 1919s
4Jun2026... 2056CofC
2026 SESSION
26-2492
07/05
HOUSE BILL 1102-FN
SPONSORS: Rep. Janigian, Rock. 25
COMMITTEE: Ways and Means
─────────────────────────────────────────────────────────────────
AMENDED ANALYSIS
This bill:
I. Raises the aggregate value of all research and development tax credits that can be claimed.
II. Raises the hard cap on the research and development tax credit an entity can claim.
III. Requires the commissioner of the department of natural and cultural resources to set state park entry fees for New Hampshire residents at no more than 50 percent of the fees charged to nonresidents.
IV. Allows separate fee schedules for specific uses within state parks.
V. Permits discounted or waived rates for veterans and school or student groups.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05/07/2026 1642s
05/14/2026 1919s
4Jun2026... 2056CofC 26-2492
07/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
Be it Enacted by the Senate and House of Representatives in General Court convened:
338:1 Taxation; Business Profits Tax; Credits. Amend RSA 77-A:5, XIII (a)(1) to read as follows:
(1) The aggregate of tax credits issued by the commissioner to all taxpayers claiming the credit shall not exceed [$7,000,000] $10,000,000 for any fiscal year.
338:2 Taxation; Business Profits Tax; Credits. Amend RSA 77-A:5, XIII(a)(2)(C) to read as follows:
(C) [$50,000] $100,000.
338:3 State Park System; Fees for Park System; Residency. Amend RSA 216-A:3-g, I to read as follows:
I. Fees for the use of park areas shall be designed to recover a reasonable portion of budget expenses consistent with the purposes of RSA 216-A:1 and 216-A:3. Provided, however, that fees charged to New Hampshire residents to enter state parks collected via a website or by a person stationed within the park shall be no more than 50 percent of the entry fees charged to nonresidents. The commissioner of the department of natural and cultural resources, or his or her designee, may elect to set separate fee schedules for residents and nonresidents for specific uses within any state park, including camping, facility rental, parking, or boat rental, provided that where separate fee schedules are created for any given service or product, residents shall be charged no more than 90 percent of the fee charged to nonresidents. Residency may be indicated by state-issued identification, utility or tax bills, vehicle registrations, student identification, or vehicle license plates. The commissioner, or his or her designee, may also provide discounted or waived rates for veterans, as well as for school or student groups, in recognition of their service or educational purpose. The general court does not intend that all park facilities be self-supporting.
I. Section 2 of this act shall take effect January 1, 2027.
II. Section 3 of this act shall take effect July 1, 2027.
III. The remainder of this act shall take effect January 1, 2028.
VETOED July 10, 2026 / Veto Overridden August 19, 2026
Enacted in accordance with Article 44, Part II of the N.H. Constitution, without the signature of the governor August 19, 2026
Effective Date:
I. Section 2 effective January 1, 2027
II. Section 3 effective July 1, 2027
III. Remainder effective January 1, 2028
| Date | Amendment |
|---|---|
| April 23, 2026 | 2026-1642s |
| May 12, 2026 | 2026-1919s |
| May 26, 2026 | 2026-2056CofC |
| Date | Body | Type |
|---|---|---|
| Jan. 21, 2026 | House | Hearing |
| Feb. 2, 2026 | House | Exec Session |
| Feb. 2, 2026 | House | Floor Vote |
| April 1, 2026 | Senate | Hearing |
| Senate | Floor Vote | |
| May 14, 2026 | Senate | Floor Vote |
| June 4, 2026 | Senate | Floor Vote |
| June 4, 2026 | Senate | Floor Vote |
| June 4, 2026 | House | Floor Vote |
Aug. 20, 2026: Enacted in accordance with Article 44 PartII of the N.H. Constitution without the signature of the governor. Chapter 338;eff. I. Sec 2 eff 1/1/27 II. Sec 3 eff 1/1/27 III. Rem eff 1/1/28
Aug. 19, 2026: Notwithstanding the Governor's Veto, Shall HB 1102 Become Law: RC 24Y-0N, Veto Overridden by necessary two-thirds vote; 08/19/2026; SJ 15
Aug. 19, 2026: Veto Overridden 08/19/2026: RC 231-88 by Required Two-Thirds Vote HJ 16 P. 21
July 16, 2026: Vetoed by Governor Ayotte 07/10/2026
July 1, 2026: Enrolled (in recess of) 06/04/2026 HJ 15 P. 56
June 30, 2026: Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15
June 4, 2026: Conference Committee Report 2026-2056c: Adopted, VV 06/04/2026 HJ 15 P. 12
May 29, 2026: Conference Committee Report # 2026-2056c, Adopted, VV; 06/04/2026; SJ 14
May 28, 2026: Conference Committee Report Filed, # 2026-2056c; 06/04/2026
May 26, 2026: Conference Committee Meeting: 05/26/2026 09:30 am GP 232
May 20, 2026: President Appoints: Senators Lang, Murphy, Fenton; (In Recess 05/14/2026); SJ 13
May 20, 2026: Sen. Lang Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
May 19, 2026: Speaker Appoints: Reps. Janigian, Ulery, Bryer, Almy 05/14/2026 HJ 13 P. 150
May 19, 2026: House Non-Concurs with Senate Amendment 2026-1919s and 2026-1642s and Requests CofC (Rep. Janigian): MA VV 05/14/2026 HJ 13 P. 150
May 13, 2026: Ought to Pass with Amendment # 2026-1919s, MA, VV; OT3rdg; 05/14/2026; SJ 12
May 13, 2026: Committee Amendment # 2026-1919s, AA, VV; 05/14/2026; SJ 12
May 12, 2026: Committee Report: Ought to Pass with Amendment # 2026-1919s, 05/14/2026; Vote 7-0; CC; SC 18A
May 7, 2026: Ought to Pass with Amendment # 2026-1642s, MA, VV; Refer to Finance Rule 4-5; 05/07/2026; SJ 11
May 7, 2026: Committee Amendment # 2026-1642s, AA, VV; 05/07/2026; SJ 11
April 23, 2026: Committee Report: Ought to Pass with Amendment # 2026-1642s, 05/07/2026, Vote 5-0; SC 17
March 25, 2026: Hearing: 04/01/2026, Room 122-123, SH, 10:00 am; SC 12
Feb. 25, 2026: Introduced 02/19/2026 and Referred to Ways and Means; SJ 5
Feb. 19, 2026: Ought to Pass: MA VV 02/19/2026 HJ 5 P. 37
Feb. 6, 2026: Committee Report: Ought to Pass 02/02/2026 (Vote 19-0; CC) HC 7 P. 23
Jan. 27, 2026: Executive Session: 02/02/2026 02:00 pm GP 159
Jan. 27, 2026: Full Committee Work Session: 02/02/2026 01:00 pm GP 159
Jan. 14, 2026: Public Hearing: 01/21/2026 02:00 pm GP 154
Dec. 1, 2025: Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 6