New Hampshire HB 1636: directing the department of revenue administration to study options for generating state revenue.

Bill Text

HB 1636-FN - AS INTRODUCED

2026 SESSION

 26-3019

 12/09

HOUSE BILL 1636-FN

AN ACT directing the department of revenue administration to study options for generating state revenue.

SPONSORS: Rep. Oppel, Graf. 9

COMMITTEE: Executive Departments and Administration

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ANALYSIS

 This bill requires the department of revenue administration to study options for generating state revenue and directs the department to submit to certain entities and the public a report detailing a menu of revenue options to raise additional state funds.

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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 26-3019

 12/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT directing the department of revenue administration to study options for generating state revenue.

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

 1 Report Required. 

 I. On or before October 1, 2026, the department of revenue administration shall submit to the speaker of the house of representatives, the president of the senate, the chairs and ranking members of the house and senate ways and means committees, the minority party leaders in the house and senate, and publish publicly a report detailing a menu of revenue options to raise additional state funds and the impacts such changes would have on residents and households by income group. 

 II. The report shall present not fewer than 5 distinct options, each of which may be a package containing one or more taxes, that, if fully implemented, are estimated to raise at least $500,000,000 per state fiscal year to pay for the “minimum conservative threshold” base adequacy as ruled by the New Hampshire supreme court. Options may include modifications to existing taxes as well as taxes or other revenue sources not currently imposed or relied upon in New Hampshire. 

 III. For each option or package, the department shall provide: 

 (a) A plain-language description of the tax base, rate or rates, proposed or possible exemptions and exclusions, effective dates, and any phase-in requirements; 

 (b) An estimated annual revenue yield for the first full fiscal year and steady state, with key assumptions; 

 (c) An administration and compliance assessment, including data needs, systems, enforcement, and the burden on taxpayers; 

 (d) A summary of all legal considerations, including any potential constitutional issues and interactions with existing statutes; 

 (e) A distributional or “tax incidence” analysis showing the impact on New Hampshire resident households by income decile, and, if reasonable, by renter and owner status;

 (f) A distributional or “tax incidence” analysis showing the impact on New Hampshire businesses by size and industry, including the methodology and incidence assumptions; 

 (g) Identification of specific exemptions or rebates that could alter the impact of each option or package on low and moderate income residents; and

 (h) Identification of significant municipal impacts or interactions with dedicated funds. 

 IV. In conducting distributional analysis, the department shall use the broadest feasible measure of economic income, disclose assumptions, and, where necessary, may contract with academic or professional entities to perform the analysis. 

 V. Nothing in this legislation authorizes the disclosure of confidential taxpayer information. Analyses created pursuant to this legislation shall rely on aggregated or anonymized data. 

 2 Effective Date. This act shall take effect upon its passage.

 LBA

 26-3019

 12/3/25

HB 1636-FN- FISCAL NOTE

AS INTRODUCED

AN ACT directing the department of revenue administration to study options for generating state revenue.

FISCAL IMPACT: This bill does not provide funding, nor does it authorize new positions.

 Estimated State Impact

FY 2026

FY 2027

FY 2028

FY 2029

 Revenue

$0

$0

$0

$0

 Revenue Fund(s)

None

 Expenditures*

$0

$175,000 - $600,000

$0

$0

 Funding Source(s)

General Fund

 Appropriations*

$0

$0

$0

$0

 Funding Source(s)

None

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

METHODOLOGY:

This bill directs the Department of Revenue Administration to study options for generating state revenue at least $500,000,000 per fiscal year and publish a report detailing a menu of revenue options to raise additional state funds and the impacts such changes would have on residents and households by income group. Additionally, it authorizes DRA to contract with academic or professional entities to