HB 1433-FN (2026): creating a child care tax credit for qualifying businesses.

HB 1433-FN (2026)

creating a child care tax credit for qualifying businesses.

• Status: Signed into law
• Term: 2025-2026
• House committee: Ways and Means
• Senate committee: Ways and Means
• Subject: Taxes - State
• Chapter law: 227

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 February 2, 2026, with 114 people signed in online: 110 in support, 3 in opposition and 1 as neutral. The committee held a work session on February 9, 2026. The committee met in executive session on February 9, 2026 and February 18, 2026. The committee voted unanimously, 16–0, to recommend that the House pass it with changes (amendment 2026-0828h), and the report was placed on the consent calendar. The committee's amendment (2026-0828h) was adopted on a voice vote on March 5, 2026, changing the text of the bill. On March 5, 2026 the House voted to pass it with changes on a voice vote. It crossed to the Senate on March 5, 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, and the report was placed on the consent calendar. On April 9, 2026 the Senate voted to pass it 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, and the report was placed on the consent calendar. The bill was taken off the consent calendar on May 7, 2026. On May 7, 2026 the Senate adopted “Special Order to 05/14/2026, Without Objection”. The committee voted unanimously, 7–0, to recommend that the Senate pass it. On May 14, 2026 the Senate voted to pass it on a voice vote and ordered it to a third reading. The bill was enrolled on June 4, 2026 — the final check of the text before it goes to the governor — and an enrolled bill amendment (2026-2142e) was adopted on a voice vote to correct technical errors found after passage. The governor signed it on July 2, 2026, making it Chapter 227 of the session laws.

Sponsors

• Rep. Katelyn Kuttab (R - Rock 17) (prime sponsor)
• Sen. Regina Birdsell (R - SD19)
• Rep. Margaret Drye (R - Sull 7)
• Rep. John Janigian (R - Rock 25)
• Rep. Maureen Mooney (R - Hills 12)
• Rep. Mary Murphy (R - Hills 27)
• Rep. Bill Ohm (R - Hills 10)
• Rep. David Paige (D - Carr 1)
• Sen. Tara Reardon (D - SD15)
• Sen. Denise Ricciardi (R - SD9)
• Rep. Kimberly Rice (R - Hills 38)
• Rep. Thomas Schamberg (D - Merr 6)
• Sen. Victoria Sullivan (R - SD18)
• Rep. Lilli Walsh (R - Rock 15)

Hearings and Sessions

• February 2, 2026, 10:00 AM: public hearing, House Ways and Means, GP 159
• February 9, 2026, 10:00 AM: full committee work session, House Ways and Means, GP 159
• February 9, 2026, 11:00 AM: executive session, House Ways and Means, GP 159
• February 18, 2026, 11:00 AM: executive session, House Ways and Means, GP 154
• March 5, 2026: consent calendar, House
• April 1, 2026, 10:30 AM: hearing, Senate Ways and Means, SH 122-123
• April 9, 2026: consent calendar, Senate
• May 7, 2026: floor debate, Senate
• May 14, 2026: floor debate, Senate

Votes

• March 5, 2026, House: Ought to Pass with Amendment 2026-0828h — voice vote, passed
• April 9, 2026, Senate: Ought to Pass — voice vote, passed
• May 14, 2026, Senate: Ought to Pass — voice vote, passed

The Docket

Laws It Would Change

• RSA 77-A:5
• RSA 77-E

From the General Court

• Bill text
• Bill status page
• Docket
• HJ 1, page 20
• HC 9, page 29
• HJ 6, pages 39 and 40
• SJ 6
• SC 12
• SC 13
• SJ 8
• SC 17
• SJ 11
• SC 18
• SJ 12
• SJ 14
• HJ 15, pages 44 and 52