HB 1097 (2022): relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.

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“HB 1097 (2022): relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.” Granite Record, https://graniterecord.org/bill/2022/hb1097. Accessed 24 Oct. 2026.
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Granite Record. “HB 1097 (2022): relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.” Accessed 24 Oct. 2026. https://graniterecord.org/bill/2022/hb1097.
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@misc{bill-2022-hb1097, title = {HB 1097 (2022): relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.}, howpublished = {Granite Record}, url = {https://graniterecord.org/bill/2022/hb1097}, note = {Accessed 24 Oct. 2026} }

HB 1097 (2022)

relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.

  • Status: Signed into law
  • Term: 2021-2022
  • House committee: Ways and Means
  • Senate committee: Ways and Means
  • Subject: Miscellaneous
  • Chapter law: 185

The Story

It was introduced on January 5, 2022 and referred to the House Ways and Means committee. The committee held a public hearing on January 13, 2022. The committee held work sessions on January 26, 2022, February 2, 2022, February 10, 2022 and February 24, 2022. The committee met in executive session on March 9, 2022 to vote on its recommendation. The majority recommended that the House pass it with changes (amendment 2022-1037h), and the minority recommended that the House study it after the session ends, by a vote of 17–6. The report was placed on the regular calendar. The committee's amendment (2022-1037h) was adopted on a voice vote on March 17, 2022, changing the text of the bill. On March 17, 2022 the House adopted “Special Order HB1097” on a voice vote, on a motion by Rep. Walter Spilsbury. On March 17, 2022 the House voted to pass it with changes on a roll call 251–72. It crossed to the Senate on March 17, 2022 and was referred to the Senate Ways and Means committee. The committee held a public hearing on March 30, 2022. The committee voted unanimously, 5–0, to recommend that the Senate pass it with changes (amendment 2022-1689s), and the report was placed on the consent calendar. The committee's amendment (2022-1689s) was adopted on a voice vote on April 28, 2022, changing the text of the bill. On April 28, 2022 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. On May 12, 2022 the House adopted “House Concurs with Senate Amendment” on a voice vote, on a motion by Rep. Abrami. The bill was enrolled on May 26, 2022 — the final check of the text before it goes to the governor. The governor signed it on June 17, 2022, making it Chapter 185 of the session laws.

Sponsors

Hearings and Sessions

  • January 13, 2022, 3:00 PM: public hearing, House Ways and Means, LOB 202-204
  • January 26, 2022, 9:30 AM: full committee work session, House Ways and Means, LOB 202-204
  • February 2, 2022, 9:00 AM: full committee work session, House Ways and Means, LOB 202-204
  • February 10, 2022, 9:30 AM: full committee work session, House Ways and Means, LOB 202-204
  • February 24, 2022, 9:30 AM: full committee work session, House Ways and Means, LOB 202-204
  • March 9, 2022, 10:00 AM: executive session, House Ways and Means, LOB 202-204
  • March 30, 2022, 10:00 AM: hearing, Senate Ways and Means, SH 100

Votes

  • March 17, 2022, House: Special Order HB1097 — voice vote, passed
  • March 17, 2022, House: Ought to Pass with Amendment — yeas 251, nays 72, passed
  • April 28, 2022, Senate: Ought to Pass with Amendment 2022-1689s — voice vote, passed
  • May 12, 2022, House: House Concurs with Senate Amendment — voice vote, passed

The Docket

  • January 5, 2022: Introduced 01/05/2022 and referred to Ways and Means
  • January 13, 2022: Public Hearing: 01/13/2022 03:00 pm LOB 202-204
  • January 26, 2022: Full Committee Work Session: 01/26/2022 09:30 am LOB 202-204
  • February 2, 2022: Full Committee Work Session: 02/02/2022 09:00 am LOB 202-204
  • February 10, 2022: Full Committee Work Session: 02/10/2022 09:30 am LOB 202-204
  • February 24, 2022: Full Committee Work Session: 02/24/2022 09:30 am LOB 202-204
  • March 9, 2022: Executive Session: 03/09/2022 10:00 am LOB 202-204
  • March 10, 2022: Majority Committee Report: Ought to Pass with Amendment #2022-1037h (Vote 17-6; RC)
  • March 10, 2022: Minority Committee Report: Refer for Interim Study
  • March 17, 2022: Amendment #2022-1037h : AA VV 03/17/2022
  • March 17, 2022: Special Order HB1097 (Rep. Spilsbury): MA VV 03/17/2022
  • March 17, 2022: Ought to Pass with Amendment 2022-1037h: MA RC 251-72 03/17/2022
  • March 17, 2022: Introduced 03/17/2022 and Referred to Ways and Means
  • March 30, 2022: Hearing: 03/30/2022, Room 100, SH, 10:00 am
  • April 28, 2022: Committee Report: Ought to Pass with Amendment #2022-1689s , 04/28/2022; Vote 5-0; CC
  • April 28, 2022: Committee Amendment #2022-1689s , AA, VV; 04/28/2022
  • April 28, 2022: Ought to Pass with Amendment 2022-1689s, MA, VV; OT3rdg; 04/28/2022
  • May 12, 2022: House Concurs with Senate Amendment (Rep. Abrami): MA VV 05/12/2022
  • May 26, 2022: Enrolled Adopted, VV, (In recess 05/26/2022)
  • May 26, 2022: Enrolled (in recess of) 05/26/2022
  • June 17, 2022: Signed by Governor Sununu 06/17/2022; Chapter 185; eff. 06/17/2022

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