HB 1102-FN (2026): increasing the research and development tax credit cap and relative to state park fees for state residents.

HB 1102-FN (2026)

increasing the research and development tax credit cap and relative to state park fees for state residents.

• Status: Veto overridden, became law
• Term: 2025-2026
• House committee: Ways and Means
• Senate committee: Ways and Means
• Subject: Taxes - State
• Chapter law: 338

The Story

It was introduced on January 7, 2026 and referred to the House Ways and Means committee. The committee held a public hearing on January 21, 2026, with 6 people signed in online: 4 in support and 2 in opposition. The committee met in executive session on February 2, 2026 to vote on its recommendation. The committee held a work session on February 2, 2026. The committee voted unanimously, 19–0, to recommend that the House pass it, and the report was placed on the consent calendar. On February 19, 2026 the House voted to pass it on a voice vote. It crossed to the Senate on February 19, 2026 and was referred to the Senate Ways and Means committee. The committee held a public hearing on April 1, 2026. The committee voted unanimously, 5–0, to recommend that the Senate pass it with changes (amendment 2026-1642s). The committee's amendment (2026-1642s) was adopted on a voice vote on May 7, 2026, changing the text of the bill. On May 7, 2026 the Senate voted to pass it with changes on a voice vote, then referred it on to the Senate Finance committee. The committee voted unanimously, 7–0, to recommend that the Senate pass it with changes (amendment 2026-1919s), and the report was placed on the consent calendar. The committee's amendment (2026-1919s) was adopted on a voice vote on May 14, 2026, changing the text of the bill. On May 14, 2026 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. On May 14, 2026 the House adopted “House Non-Concurs with Senate Amendment 2026-1919s and 2026-1642s and Requests CofC” on a voice vote, on a motion by Rep. John Janigian. On May 14, 2026 the Senate adopted “Accedes to House Request for Committee of Conference” on a voice vote, on a motion by Sen. Timothy Lang. A committee of conference met on May 26, 2026 to try to settle the differences between the two chambers' versions of the bill. The Senate adopted the conference report (2026-2056c) on a voice vote. On June 4, 2026 the House adopted the conference report (2026-2056c) on a voice vote. The bill was enrolled on June 4, 2026 — the final check of the text before it goes to the governor. The governor vetoed it on July 10, 2026. The legislature can override a veto with a two-thirds vote in both chambers. On August 19, 2026 the House voted 231–88 to override the governor's veto on a roll call, meeting the two thirds threshold. On August 19, 2026 the Senate voted 24–0 to override the governor's veto on a roll call, meeting the two thirds threshold. It became law over the governor's veto, as Chapter 338. The governor had vetoed it, and the House and the Senate each overrode the veto by a two-thirds vote, which under Part II, Article 44 of the state constitution makes it law without the governor's signature.

Sponsors

• Rep. John Janigian (R - Rock 25) (prime sponsor)

Hearings and Sessions

• January 21, 2026, 2:00 PM: public hearing, House Ways and Means, GP 154
• February 2, 2026, 1:00 PM: full committee work session, House Ways and Means, GP 159
• February 2, 2026, 2:00 PM: executive session, House Ways and Means, GP 159
• February 19, 2026: consent calendar, House
• April 1, 2026, 10:00 AM: hearing, Senate Ways and Means, SH 122-123
• May 7, 2026: floor debate, Senate
• May 14, 2026: consent calendar, Senate
• May 26, 2026, 9:30 AM: committee of conference, GP 232
• August 19, 2026: floor debate, Senate
• August 19, 2026: floor debate, House

Votes

• February 19, 2026, House: Ought to Pass — voice vote, passed
• May 7, 2026, Senate: Ought to Pass with Amendment # 2026-1642s — voice vote, passed
• May 14, 2026, Senate: Ought to Pass with Amendment # 2026-1919s — voice vote, passed
• May 14, 2026, House: House Non-Concurs with Senate Amendment 2026-1919s and 2026-1642s and Requests CofC — voice vote, passed
• May 14, 2026, Senate: Accedes to House Request for Committee of Conference — voice vote, passed
• May 29, 2026, Senate: Adopt Conference Committee Report — voice vote, passed
• June 4, 2026, House: Adopt Conference Committee Report — voice vote, passed
• August 19, 2026, House: Veto Override — yeas 231, nays 88, passed
• August 19, 2026, Senate: Veto Override — yeas 24, nays 0, passed

The Docket

Laws It Would Change

• RSA 77-A:5
• RSA 216-A:3-g

Related Bills

• SB 345-FN (2024): relative to state park fees for state residents.

From the General Court

• Bill text
• Bill status page
• Docket
• HJ 1, page 6
• HC 7, page 23
• HJ 5, page 37
• SJ 5
• SC 12
• SC 17
• SJ 11
• SC 18A
• SJ 12
• HJ 13, page 150
• SJ 13
• SJ 14
• HJ 15, pages 12 and 56
• SJ 15
• HJ 16, page 21