HB 1418-FN-A (2012): increasing the threshold amounts for taxation under the business enterprise tax and extending the commission to study business taxes; excluding charges for Internet access from the communications services tax and requiring the transfer of insurance premium tax revenue to the department of health and human services; and relative to section 179 expense deductions under the business profits tax.

HB 1418-FN-A (2012)

increasing the threshold amounts for taxation under the business enterprise tax and extending the commission to study business taxes; excluding charges for Internet access from the communications services tax and requiring the transfer of insurance premium tax revenue to the department of health and human services; and relative to section 179 expense deductions under the business profits tax.

• Status: Became law unsigned
• Term: 2011-2012
• House committee: Ways and Means
• Senate committee: Ways and Means
• Subject: Taxes - State
• Chapter law: 279

The Story

It was introduced on January 4, 2012 and referred to the House Ways and Means committee. The committee held a public hearing on January 19, 2012. The committee met in executive session on February 21, 2012 to vote on its recommendation. The majority of the committee recommended that the House pass it with changes (amendment 0939h) by a vote of 17–3, and the report was placed on the regular calendar. The minority of the committee reported: Refer to Interim Study. The committee's amendment (0939h) was adopted on a voice vote on March 15, 2012, changing the text of the bill. On March 15, 2012 the House voted to pass it with changes on a voice vote. It crossed to the Senate on March 28, 2012 and was referred to the Senate Ways and Means committee. The committee held a public hearing on April 10, 2012. The committee recommended that the Senate pass it. On May 2, 2012 the Senate adopted “Without Objection Rule 3-7 is Suspended to Allow Non-Germane Amendment 1965s, 2/3 necessary”. A floor amendment (2012-1965s), offered by Sen. Odell, was adopted on a voice vote on May 2, 2012, changing the text of the bill. On May 2, 2012 the Senate voted to pass it with changes on a voice vote, then referred it on to the Senate Finance committee. The committee recommended that the Senate pass it with changes (amendment 2012-2010s). On May 9, 2012 the Senate voted to lay it on the table on a voice vote, on a motion by Sen. Morse. On May 16, 2012 the Senate adopted “Remove From Table” on a voice vote, on a motion by Sen. Morse. The committee's amendment (2010s) was rejected on a voice vote on May 16, 2012. A floor amendment (2012-2261s), offered by Sen. Morse, was adopted on a voice vote on May 16, 2012, changing the text of the bill. On May 16, 2012 the Senate voted to pass it with changes on a roll call 23–0 and ordered it to a third reading. On May 17, 2012 the House adopted “House Non-Concurs with Senate AM #1965s(NT) and #2261s(NT) and Requests C of C (Rep E.Hogan)” on a voice vote. On May 23, 2012 the Senate adopted “Accedes to House Request for Committee of Conference” on a voice vote, on a motion by Sen. Odell. A committee of conference met on May 25, 2012 and May 29, 2012 to try to settle the differences between the two chambers' versions of the bill. The Senate adopted the conference report (2397c) on a voice vote. The House adopted the conference report (2397c) on a roll call 244–46. An enrolled bill amendment (2503e) was adopted on June 6, 2012. These correct technical errors found after passage. The bill was enrolled on June 6, 2012 — the final check of the text before it goes to the governor — and an enrolled bill amendment (2012-2503e) was adopted to correct technical errors found after passage. It became law without the governor's signature on June 21, 2012, as Chapter 279. The governor neither signed it nor returned it, and the docket records it as enacted under Part II, Article 44 of the state constitution.

Sponsors

• Rep. Frank Sapareto (R - Rock 5) (prime sponsor)
• Rep. Kenneth Weyler (R - Rock 8)
• Rep. Norman Major (R - Rock 8)
• Rep. Russell Ober (R - Hills 27)
• Rep. David Bettencourt (R - Rock 4)

Hearings and Sessions

• January 19, 2012, 2:00 PM: public hearing, House Ways and Means, LOB 202
• February 21, 2012, 10:00 AM: executive session, House Ways and Means, LOB 202
• April 10, 2012, 1:45 PM: hearing, Senate Ways and Means, SH 100
• May 25, 2012, 1:00 PM: committee of conference, SH 100
• May 29, 2012, 11:30 AM: committee of conference, LOB 202

Votes

• March 15, 2012, House: Ought to Pass with Amendment #0939h — voice vote, passed
• May 2, 2012, Senate: Ought to Pass with Amendment 1965s — voice vote, passed
• May 9, 2012, Senate: Laid On Table — voice vote, passed
• May 16, 2012, Senate: Remove From Table — voice vote, passed
• May 16, 2012, Senate: Ought to Pass with Amendment — yeas 23, nays 0, passed
• May 17, 2012, House: House Non-Concurs with Senate AM #1965s(NT) and #2261s(NT) and Requests C of C (Rep E.Hogan) — voice vote, passed
• May 23, 2012, Senate: Accedes to House Request for Committee of Conference — voice vote, passed
• June 6, 2012, Senate: Adopt Conference Committee Report — voice vote, passed
• June 6, 2012, House: C OF C #2397C — yeas 244, nays 46, passed

The Docket

Laws It Would Change

• RSA 77-E:5
• RSA 77-F:1
• RSA 82-A:2
• RSA 77-A

Related Bills

• HB 1464-FN-A (2010): increasing the threshold amounts for taxation under the business enterprise tax.
• HB 804 (1998): relative to the definition of "communication services" for purposes of the communications services tax.
• HB 154-FN-A (2011): increasing a threshold amount for taxation under the business enterprise tax.
• HB 1652-FN-A (2012): requiring the transfer of insurance premium tax revenue to the department of health and human services and the revenue stabilization reserve account.

From the General Court

• Bill status page
• Docket
• HC 18
• HC 17
• SC 14
• SC 17
• SC 18