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HB 1494

increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.

Filed 2026 · Signed into law · Municipal and County Government · Taxes - Local

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
In the SenatePASSED/ADOPTED
Introduced1/7/2026
Floor date2/5/2026
LSR number2279
Chapter0096
Local government impactno
Committee codeH18

Bill text (PDF) ↗

Where it stands

House: PASSED/ADOPTED · 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

Pauer, Diane(R) Hills 36, Creighton, James(R) Hills 30, Gannon, Bill(R) Rock 23, Maggiore, Jim(D) Rock 23, Mandelbaum, Jennifer(D) Rock 21, Moffett, Michael(R) Merr 4, Watters, David(D) Straf 4, Weyler, Kenneth(R) Rock 14, Wheeler, Jonah(D) Hills 33
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

February 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.

Committee reports

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

Committee — OUGHT TO PASS

Rep. Diane Pauer

The bill increases the statutory maximum allowable amounts for the optional veterans’ tax credit and the optional combat service credit, both of which were last updated in 2018, and the optional surviving spouse credit, which has not been updated since 2003. The CPI-U for the Northeast inflation index was used to adjust the credit amounts for inflation. Specifically: the maximum allowable optional veterans’ tax credit is increased from $750 to $1,000; the maximum allowable optional combat service credit is increased from $500 to $750; and the maximum allowable optional surviving spouse credit is increased from $2,000 to $2,500. The bill preserves the original purpose of these credits, which remain entirely optional under existing statute, providing modest tax relief for veterans, combat service members, and surviving spouses without altering eligibility requirements or creating new obligations. Importantly, the bill maintains local control. Municipalities retain full discretion over whether to adopt or increase these credits. Adoption of any higher maximum must still occur at the local level, requiring approval by the legislative body. The bill does not automatically grant the increased amounts. The committee unanimously supports these reasonable changes, which maintain fairness for taxpayers while providing updated and meaningful relief for veterans, combat service members, and surviving spouses in New Hampshire. 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]