CHAPTER 322
HB 1194-FN - FINAL VERSION
12Mar2026... 0799h
04/09/2026 1320s
4Jun2026... 2060CofC
4Jun2026... 2179EBA
2026 SESSION
26-2748
05/08
HOUSE BILL 1194-FN
SPONSORS: Rep. Janigian, Rock. 25
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill:
I. Modifies how insurance companies can claim tax credits for assessments paid to the New Hampshire Life and Health Insurance Guaranty Association by providing that, for certain assessments made after the effective date of the act, a member insurer may reduce its tax liability by claiming 10 percent of the assessment per year for 10 consecutive years.
II. Exempts conduct of a sports book or participation in sports wagering from criminal gambling statutes in certain instances.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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... 0799h
04/09/2026 1320s
4Jun2026... 2060CofC
4Jun2026... 2179EBA 26-2748
05/08
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:
322:1 Life and Health Insurance Guaranty Association of 2019; Credits for Assessments Paid. Amend RSA 408-F:13 to read as follows:
408-F:13 Credits for Assessments Paid.
I. A member insurer may offset against its tax liability under RSA 400-A any assessment described in RSA 408-F:9, II(b) for the life insurance and annuity account, and for the health account for guaranteeing the performance of contractual obligations of an impaired or insolvent insurer [in regard] solely as to disability income coverages, only[,] to the extent of 20 percent of the amount of the assessment for each of the 5 consecutive calendar years immediately following the year in which the assessment was paid.
I-a. For assessments made after the effective date of this paragraph, including any additional assessments made on previously declared impaired or insolvent insurers, a member insurer may offset against its tax liability under RSA 400-A any assessment described in RSA 408-F:9, II(b) for the life insurance and annuity account, and for the health account for guaranteeing the performance of contractual obligations of an impaired or insolvent insurer solely as to disability income coverages, only to the extent of 10 percent of the amount of the assessment for each of the 10 consecutive calendar years immediately following the year in which the assessment was paid.
I-b. If a member insurer ceases doing business, all uncredited assessments described above may be credited against its tax liability under RSA 400-A for the year it ceases doing business.
II. Any sums acquired by refund from the association by member insurers, as stated in RSA 408-F:9, VI, and which were previously offset against taxes as described in paragraph I, shall be paid by these member insurers to the state of New Hampshire in the manner required by the commissioner. The association shall notify the commissioner that refunds have been made.
III. The commissioner may adopt rules under RSA 541-A as necessary to implement and administer the provisions of this section.
322:2 Gambling Offenses; Gambling. Amend RSA 647:2, V(f) to read as follows:
(f) [Sports wagering as defined by RSA 287-I:1, XV] The conduct of a sports book, or participation in sports wagering, authorized by RSA 287-I.
I. Section 1 of this act shall take effect 60 days after its passage.
II. The remainder of this act shall take effect upon its passage.
Approved: July 15, 2026
Effective Date:
I. Section 1 effective September 13, 2026
II. Remainder effective July 15, 2026
| Date | Amendment |
|---|---|
| Feb. 24, 2026 | 2026-0799h |
| March 25, 2026 | 2026-1237s |
| April 2, 2026 | 2026-1320s |
| May 28, 2026 | 2026-2060CofC |
| June 22, 2026 | 2026-2179EBA |
| Date | Body | Type |
|---|---|---|
| Jan. 26, 2026 | House | Hearing |
| Jan. 29, 2026 | House | Hearing |
| Feb. 2, 2026 | House | Exec Session |
| 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 | Senate | Hearing |
| April 9, 2026 | Senate | Floor Vote |
| May 7, 2026 | Senate | Floor Vote |
| June 4, 2026 | Senate | Floor Vote |
| June 4, 2026 | Senate | Floor Vote |
| June 4, 2026 | House | Floor Vote |
July 6, 2026: Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15
July 6, 2026: Enrolled (in recess of) 06/04/2026 HJ 15
June 23, 2026: Enrolled Bill Amendment # 2026-2179e: AA VV (in recess of) 06/04/2026 HJ 15
June 23, 2026: Enrolled Bill Amendment # 2026-2179e Adopted, VV, (In recess of 06/04/2026); SJ 14
June 4, 2026: Conference Committee Report 2026-2060c: Adopted, VV 06/04/2026 HJ 15
May 29, 2026: Conference Committee Report # 2026-2060c, Adopted, VV; 06/04/2026; SJ 14
June 1, 2026: Removed from Consent (Reps. Mary Murphy, Janigian, Ford, Cole, Ulery, Soti, Schamberg, Tierney, Almy, Southworth) 06/01/2026 HJ 14
May 28, 2026: Conference Committee Report Filed, # 2026-2060c; 06/04/2026
May 26, 2026: Conferee Change: Rep. Osborne Replaces Rep. Almy 05/26/2026 HJ 14
May 26, 2026: Conference Committee Meeting: 05/26/2026 10:00 am GP 229
May 21, 2026: President Appoints: Senators Lang, Murphy, Rosenwald; 05/21/2026; SJ 13
May 26, 2026: Conference Committee Meeting: 05/26/2026 10:00 am GP 229
May 21, 2026: House Concurs with Senate Amendment 2026-1320s (Reps. Janigian, Ulery, Almy, Ford): MA VV 05/21/2026
May 21, 2026: President Appoints: Senators Lang, Murphy, Rosenwald; 05/21/2026; SJ 13
May 21, 2026: Sen. Lang Accedes to House Request for Committee of Conference, MA, VV; 05/21/2026; SJ 13
May 21, 2026: Speaker Appoints: Reps. Janigian, Ulery, Almy, Ford 05/21/2026 HJ 14
May 21, 2026: Sen. Lang Accedes to House Request for Committee of Conference, MA, VV; 05/21/2026; SJ 13
May 21, 2026: House Non-Concurs with Senate Amendment 2026-1320s and Requests CofC (Rep. Janigian): MA VV 05/21/2026 HJ 14
May 5, 2026: Ought to Pass: MA, VV; OT3rdg; 05/07/2026; SJ 11
April 24, 2026: Committee Report: Ought to Pass, 05/07/2026; Vote 7-0; CC; SC 17
April 3, 2026: Ought to Pass with Amendment #2026-1320s, MA, VV; Refer to Finance Rule 4-5; 04/09/2026; SJ 8
April 3, 2026: Committee Amendment # 2026-1320s, AA, VV; 04/09/2026; SJ 8
April 2, 2026: Committee Report: Ought to Pass with Amendment # 2026-1320s, 04/09/2026; Vote 5-0; CC; SC 13
March 25, 2026: Hearing: 04/01/2026, Room 122-123, SH, 09:40 am, on proposed non-germane amendment # 2026-1237s; SC 12
March 25, 2026: Hearing: 04/01/2026, Room 122-123, SH, 09:30 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 2026-0799h: MA DV 336-2 03/12/2026 HJ 8 P. 80
March 12, 2026: Amendment # 2026-0799h: AA VV 03/12/2026 HJ 8 P. 80
Feb. 25, 2026: Minority Committee Report: Refer for Interim Study
Feb. 25, 2026: Majority Committee Report: Ought to Pass with Amendment # 2026-0799h 02/18/2026 (Vote 16-1; 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. 27, 2026: ==CANCELLED== 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. 23, 2026: Public Hearing: 01/29/2026 10:00 am GP 154
Jan. 21, 2026: ==CANCELLED== Public Hearing: 01/26/2026 10:00 am GP 159
Dec. 1, 2025: Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 10