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HB 1433-FN

creating a child care tax credit for qualifying businesses.

Filed 2026 · Signed into law · Ways and Means · Taxes - State

Official record at gencourt.state.nh.us ↗

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On the record

Quoted from the General Court bill status page, not worked out from the docket.

StatusSIGNED BY GOVERNOR
In the HousePASSED/ADOPTED WITH AMENDMENT
In the SenatePASSED/ADOPTED
Introduced1/7/2026
Floor date3/5/2026
LSR number2277
Chapter0227
Local government impactno
Committee codeH28

Bill text (PDF) ↗

Where it stands

House: PASSED/ADOPTED WITH AMENDMENT · Senate: PASSED/ADOPTED

Every floor vote on this bill was a voice or division vote, so there is no record of how individual legislators voted.

A bill goes on the consent calendar when the committee vote was unanimous or nearly so, and any members who dissented did not object to placing it there. It then passes without floor debate. Ten members may file a petition to pull a bill off the consent calendar and have it debated and voted on separately.

Sponsors

Kuttab, Katelyn(R) Rock 17, Birdsell, Regina(R) Rock 19, Drye, Margaret(R) Sull 7, Janigian, John(R) Rock 25, Mooney, Maureen(R) Hills 12, Murphy, Mary(R) Hills 27, Ohm, Bill(R) Hills 10, Paige, David(D) Carr 1, Reardon, Tara(D) Merr 15, Ricciardi, Denise(R) Ches 9, Rice, Kimberly(R) Hills 38, Schamberg, Thomas(D) Merr 6, Sullivan, Victoria(R) Hills 18, Walsh, Lilli(R) Rock 15
Prime sponsor in bold. From the General Court sponsor file.

What happened

Every action recorded in the official docket, in order. Each line ends with the journal or calendar that recorded it; where we have the document, that citation links to it.

Votes

Roll call tallies and individual votes from the General Court roll call files. Presiding, excused and absent are shown separately: one member presides over each House roll call and does not vote except to break a tie.

Ought to Pass with Amendment 2026-0828h

March 5, 2026 · House · None–None, adopted

Decided on a voice vote. Only the outcome was recorded — there is no count of how any member voted.

Ought to Pass

April 9, 2026 · Senate · None–None, adopted

Decided on a voice vote. Only the outcome was recorded — there is no count of how any member voted.

Ought to Pass

May 14, 2026 · Senate · None–None, adopted

Decided on a voice vote. Only the outcome was recorded — there is no count of how any member voted.

Committee reports

Reproduced from the House Calendar in the committee’s own words.

Committee — OUGHT TO PASS WITH AMENDMENT

Rep. Mary Murphy

The amendment replaces section two of the bill and seeks to clarify and define terminology, as well as specify qualifying expenditures and credit recognition limits to facilitate implementation. A critical shortage of childcare facilities and staffing has resulted in a current estimated 12-month waitlist for openings. This bill seeks to increase availability and supply of childcare by requiring a minimum of 12 or more new “seats” be created directly, or through a third party, that were not available prior 30 27 FEBRUARY 2026 HOUSE RECORD to January 1, 2027. The business may claim a credit equal to 50% of its qualifying expenditures against its Business Profits Tax and/or Business Enterprise Tax (or apportioned against each), provided the total credits granted shall not exceed 50% of the business’s total claimed expenditures for the first two years. The credit can be carried forward for four successive years if the allowable amount exceeds the business’s tax liability in a given tax year. The aggregate of tax credits issued by the commissioner to all taxpayers claiming the credit shall not exceed $5 million of any state fiscal year. The applications will be processed on a first-come, first-served basis. Applications received in excess of the $5 million shall not be eligible for credit in such fiscal year, but may be carried forward to the next succeeding fiscal year or years and shall be given priority. The Department of Revenue Administration shall approve or deny an application for a credit within 60 days of receipt. The department shall deny any application that fails to meet the requirements of this chapter and shall notify the business of its reason for denial. The act shall apply to taxable periods ending on or after December 31, 2027. The committee felt that while there are some advantages to constructing childcare centers on company property, most companies will view these as cost centers, not profit centers, and will choose to leverage in-community centers for which childcare is their main business. This bill does not completely solve the childcare workforce shortage, but does improve the situation. Vote 16-0.

Hearings and recordings

Recordings are the General Court’s own, on YouTube. Start times are estimates unless stated otherwise, and the player opens early.

Page generated 2026-09-03 from data published by the New Hampshire General Court. Granite Record is an independent project, not affiliated with the General Court. The official record always takes precedence. Corrections: [email protected]