New Hampshire HB 635: enabling a payment in lieu of taxes for a combined heat and power agricultural facility.

Bill Text

HB 635-FN - AS INTRODUCED

2025 SESSION

 25-0675

 0709/

HOUSE BILL 635-FN

AN ACT relative to taxing non-profit entities who settle illegal immigrants as for-profit entities.

SPONSORS: Rep. Corcoran, Hills. 28

COMMITTEE: Ways and Means

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

ANALYSIS

 This bill:

 I. Allows taxing non-profit entities who settle illegal immigrants as for-profit entities.

 II. Allows the department of revenue administration to award bounties to persons who report instances of non-profits settling illegal immigrants to the department.

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

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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 25-0675

 07/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty Five

AN ACT relative to taxing non-profit entities who settle illegal immigrants as for-profit entities.

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

 1 Taxation; Business Enterprise Tax; Definitions. Amend RSA 77-E:1, III to read as follows:

 III. "Business enterprise" means any profit or nonprofit enterprise or organization, whether corporation, partnership, limited liability company, proprietorship, association, trust, foundation, business trust, real estate trust or other form of organization engaged in or carrying on any business activity within this state, except such enterprises as are expressly made exempt from income taxation under section 501(c)(3) of the United States Internal Revenue Code to the extent such enterprise does not engage in any business activity constituting unrelated business activity as defined by section 513 of the United States Internal Revenue Code. Each business enterprise under this definition shall be subject to the tax imposed under RSA 77-E as a separate entity except that trusts and foundations treated as grantor trusts under section 671 of the United States Internal Revenue Code shall be included in the return of their owners, and such owners shall be subject to the tax thereon to the extent any such owners would be considered a business enterprise hereunder notwithstanding the existence of the trust or foundation. The use of consolidated returns as defined in the United States Internal Revenue Code or of combined reporting is not permitted. Notwithstanding any other provision of this paragraph, an enterprise shall not be characterized as a business enterprise and shall be excluded from taxation at the entity level if it is a qualified investment company as defined in RSA 77-E:1, XIV or if it is a qualified regenerative manufacturing company as defined in RSA 77-E:1, XIV-a. "Business enterprise" shall include any for-profit or nonprofit enterprise or organization, whether corporation, partnership, limited liability company, proprietorship, association, trust, foundation, business trust, real estate trust, or other form of organization engaged in, or attempting to engage in, settling or re-settling illegal immigrants, including such enterprises that are expressly made exempt from income taxation under section 501(c)(3) of the United States Internal Revenue Code.

 (a) For the purposes of this paragraph, "settling" and "re-settling" shall include:

 (1) Providing, or intending to provide, housing assistance, cash, vouchers, or other items of value to be used for housing, utilities, or other goods or services;

 (2) Providing, or intending to provide, legal or procedural aid given to assist a person in achieving residency; 

 (3) Providing, or intending to provide, advice, assistance, or translation services used in applying for government benefits, transportation, or other goods or services.

 (b) For the purposes of this paragraph, "illegal immigrant" means anyone who is known, or should be known, to be in the United States without legal right or permission, or in the United States without having entered through a legal port of entry, to achieve housing, services, residency, or family reunification.

 2 New Paragraphs; Taxation; Business Enterprise Tax; Administration. Amend RSA 77-E:11 by inserting after paragraph IV the following new paragraphs:

 V. The first person who reports business enterprises engaging in, or attempting to engage in, settling or resettling illegal immigrants to the department of revenue administration may be provided a bounty, at the sole discretion of the department, not to exceed 10 percent of the business enterprise tax, as provided in RSA 77-E:2, assessed against the business enterprise in the tax year of the report. A person shall be eligible for a bounty, at the discretion of the department, for each tax year a report is successfully filed.

 VI. The commis