New Hampshire HB 155: relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

Bill Text

HB 155-FN - AS AMENDED BY THE SENATE

8Jan2026... 2983h

05/07/2026 1652s

05/07/2026 1754s

2025 SESSION

 25-0504

 07/05

HOUSE BILL 155-FN

AN ACT relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

SPONSORS: Rep. Sweeney, Rock. 25; Rep. Alexander Jr., Hills. 29; Rep. Berry, Hills. 44; Rep. Osborne, Rock. 2

COMMITTEE: Ways and Means

─────────────────────────────────────────────────────────────────

AMENDED ANALYSIS

 This bill:

 I. Raises the amount of income needed before businesses are required to file a business enterprise tax return with the department of revenue administration.

 II. Appropriates funds to the department of health and human services for certain licensed nursing facilities.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 

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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

8Jan2026... 2983h

05/07/2026 1652s

05/07/2026 1754s 25-0504

 07/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty Five

AN ACT relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

Be it Enacted by the Senate and House of Representatives in General Court convened:

 1 Business Enterprise Tax; Returns. Amend RSA 77-E:5, I to read as follows: 

 I. Every business enterprise having gross business receipts in excess of [$250,000] $375,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than [$250,000] $375,000 shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of enterprises required to file a United States exempt organization return, and the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of its taxable period, make a return to the commissioner. For tax years beginning January 1, [2015] 2029, the commissioner shall biennially adjust these threshold amounts rounding to the nearest $1,000 based on the 2-year (24-month) percentage change in the Consumer Price Index for All Urban Consumers, Northeast Region as published by the Bureau of Labor Statistics, United States Department of Labor using the amount published for the month of June in the year prior to the start of the tax year. All returns shall be signed by the business enterprise or by its authorized representative, subject to the pains and penalties of perjury and the penalties provided in RSA 21-J:39. 

 2 Appropriation; Department of Health and Human Services. The sum of $2,500,000 for the fiscal year ending June 30, 2026, which shall be nonlapsing, is hereby appropriated to the department of health and human services for the purpose of supporting nursing home Medicaid per diem rate stabilization. The funds shall be drawn first from excess Medicaid enhancement tax revenues above the estimates contained in the operating budget and any other accounts for fiscal year 2026, and then, in the event that available Medicaid enhancement tax revenues are insufficient, from state general funds. The department is authorized to accept and expend any matching federal funds without prior approval of the fiscal committee. The governor is authorized to draw a warrant for the general fund share, if any, out of any money in the treasury not otherwise appropriated.

 3 Effective Date. 

 I. Section 1 of this act shall take effect January 1, 2027. 

 II. The remainder of this act shall take effect upon its passage.

 LBA

 25-0504

 05/19/2026

HB 155-FN- FISCAL NOTE

AS AMENDED BY THE SENATE (AMENDMENTS #2026-1652s and #2026-1754s)

AN ACT relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities. 

FISCAL IMPACT: This bill does not authorize new positions.

 Estimated State Impact

FY 2026

FY 2027

FY 2028

FY 2029

 Revenue

$0

Indeterminable Decrease

Indeterminable Decrease

Indeterminable Decrease

 Revenue Fund(s)

General Fund and Education Trust Fund

 Expenditures*

$0

$0

$0

$0

 Funding Source(s)

None

 Appropriations*

$2,500,000

$0

$0

$0

 Funding Source(s)

None

 *Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill

METHODOLOGY:

This bill increases the Business Enterprise Tax (BET) filing threshold to $375,000 with Consumer Price Index adjustments every two years beginning January 1, 2029. The bill also appropriates $2,500,000 to the Department of Health and Human Services for the purpose of su