Revision: Feb. 11, 2026, 12:50 p.m.
Rep. Stringham, Graf. 3
Rep. Spahr, Graf. 12
February 10, 2026
2026-0663h
07/05
Floor Amendment to HB 1596-FN
Amend the title of the bill by replacing it with the following:
AN ACT raising the tobacco tax and appropriating money to the department of health and human services for funding tobacco prevention programs.
Amend the bill by replacing all after the enacting clause with the following:
1 Taxation; Tobacco Tax; Tax Imposed. Amend RSA 78:2, I to read as follows:
I. A tax on all cigarettes and little cigars sold at retail in this state is imposed upon the consumer at the rate of [$1.78] $2.00 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20 cigarettes or little cigars.
2 Tobacco Tax; Distribution of Funds. Amend RSA 78:24, I to read as follows:
I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided, with 39 percent of the first $1.78 collected of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund.
3 Tobacco Tax; Distribution of Funds. Amend RSA 78:24, I to read as follows:
I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided, with 39 percent [of the first $1.78 collected] of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund.
4 Appropriation; Department of Health and Human Services. The sum of $606,840 for the fiscal year ending June 30, 2027, is hereby appropriated to the department of health and human services, account 05-95-90-904510-3224, for the purpose of funding tobacco prevention and cessation programs. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.
I. Section 3 of this act shall take effect July 1, 2027.
II. The remainder of this act shall take effect July 1, 2026.
2026-0663h
AMENDED ANALYSIS
This bill raises the tobacco tax and appropriates money to the department of health and human services for funding tobacco prevention programs.