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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 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 New Section; Education; University System; Annual Appropriation. Amend RSA 187-A by inserting after section 2-c the following new section:
187-A:2-d Annual Appropriation. There is hereby appropriated annually the sum of $18,000,000 to the university system of New Hampshire, in addition to any other sums appropriated, for deposit in account number 06-50-50-506010-1855, for the purpose of restoring higher education funding to 2024 budget levels. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.
3 Repeals. The following are repealed:
I. RSA 126-A:3, IX, relative to the collection of premiums for the children's health insurance program.
II. RSA 126-AA:2-a, relative to the collection of premiums for the New Hampshire granite advantage health care program.
4 Effective Date. This act shall take effect July 1, 2026.
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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 $2.80 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 New Section; Education; University System; Annual Appropriation. Amend RSA 187-A by inserting after section 2-c the following new section:
187-A:2-d Annual Appropriation. There is hereby appropriated annually the sum of $18,000,000 to the university system of New Hampshire, in addition to any other sums appropriated, for deposit in account number 06-50-50-506010-1855, for the purpose of restoring higher education funding to 2024 budget levels. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.
3 Repeals. The following are repealed:
I. RSA 126-A:3, IX, relative to the collection of premiums for the children's health insurance program.
II. RSA 126-AA:2-a, relative to the collection of premiums for the New Hampshire granite advantage health care program.
4 Effective Date. This act shall take effect July 1, 2026.