HB 155-FN (2026): relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

HB 155-FN (2026)

relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities.

• Status: Signed into law
• Term: 2025-2026
• House committee: Ways and Means
• Senate committee: Ways and Means
• Subject: Taxes - State
• Chapter law: 280

The Story

It was introduced on January 8, 2025 and referred to the House Ways and Means committee. The committee held a public hearing on January 28, 2025, with 34 people signed in online: 9 in support and 25 in opposition. The committee met in executive session on March 4, 2025 to vote on its recommendation. The committee retained the bill, holding it for further work rather than reporting it out this year. The committee held a work session on October 6, 2025. The committee met in executive session on October 6, 2025 to vote on its recommendation. The majority recommended that the House pass it with changes (amendment 2025-2983h), and the minority recommended that the House kill it, by a vote of 11–9. The report was placed on the regular calendar. On January 8, 2026 the House adopted “Special Order to the next order of business” on a voice vote, on a motion by Rep. Jason Osborne. The committee's amendment (2025-2983h) was adopted on a voice vote on January 8, 2026, changing the text of the bill. On January 8, 2026 the House voted to pass it with changes on a roll call 189–165. It crossed to the Senate and was referred to the Senate Ways and Means committee. The committee held a public hearing on February 4, 2026. The committee held a public hearing on April 22, 2026 on a proposed non-germane amendment (2026-1482s). The committee voted unanimously, 5–0, to recommend that the Senate pass it with changes (amendment 2026-1652s). The committee's amendment (2026-1652s) was adopted on a voice vote on May 7, 2026, changing the text of the bill. A floor amendment (2026-1754s), offered by Sen. Timothy Lang, 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, 8–0, to recommend that the Senate pass it with changes (amendment 2026-1913s), and the report was placed on the consent calendar. The bill was taken off the consent calendar on May 14, 2026. The committee's amendment (2026-1913s) was rejected on a voice vote on May 14, 2026. On May 14, 2026 the Senate voted to pass it on a voice vote and ordered it to a third reading. On May 14, 2026 the House adopted “House Non-Concurs with Senate Amendment 2026-1754s and 2026-1652s 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 and May 27, 2026 to try to settle the differences between the two chambers' versions of the bill. On June 4, 2026 the Senate adopted the conference report (2026-2088c) on a voice vote. On June 4, 2026 the House adopted the conference report (2026-2088c) on a roll call 195–157. The bill was enrolled on June 4, 2026 — the final check of the text before it goes to the governor. The governor signed it on July 10, 2026, making it Chapter 280 of the session laws.

Sponsors

• Rep. Joe Sweeney (R - Rock 25) (prime sponsor)
• Rep. Joe Alexander (R - Hills 29)
• Rep. Ross Berry (R - Hills 44)
• Rep. Jason Osborne (R - Rock 2)

Hearings and Sessions

• January 28, 2025, 10:45 AM: public hearing, House Ways and Means, LOB 202-204
• March 4, 2025, 11:00 AM: executive session, House Ways and Means, LOB 202-204
• October 6, 2025, 10:00 AM: full committee work session, House Ways and Means, GP 159
• October 6, 2025, 10:00 AM: executive session, House Ways and Means, GP 159
• January 8, 2026: floor debate, House
• February 4, 2026, 9:30 AM: hearing, Senate Ways and Means, SH 122-123
• April 22, 2026, 9:00 AM: hearing, Senate Ways and Means, SH 122-123
• May 7, 2026: floor debate, Senate
• May 14, 2026: floor debate, Senate
• May 26, 2026, 9:00 AM: committee of conference, GP 232
• May 27, 2026, 11:00 AM: committee of conference, GP 229
• June 4, 2026: floor debate, House

Votes

• January 8, 2026, House: Special Order to the next order of business — voice vote, passed
• January 8, 2026, House: Ought to Pass with Amendment — yeas 189, nays 165, passed
• May 7, 2026, Senate: Ought to Pass with Amendments #2026-1652s, and #2026-1754s — voice vote, passed
• May 14, 2026, Senate: Ought to Pass — voice vote, passed
• May 14, 2026, House: House Non-Concurs with Senate Amendment 2026-1754s and 2026-1652s and Requests CofC — voice vote, passed
• May 14, 2026, Senate: Accedes to House Request for Committee of Conference — voice vote, passed
• June 4, 2026, Senate: Adopt Conference Committee Report — voice vote, passed
• June 4, 2026, House: Adopt Conference Committee Report — yeas 195, nays 157, passed

The Docket

Laws It Would Change

• RSA 77-E:5
• RSA 77-E

From the General Court

• Bill text
• Bill status page
• Docket
• HC 51, page 45
• SJ 2
• HJ 2, pages 20 and 21
• SC 4
• SC 15
• SC 17
• SJ 11
• SC 18A
• SJ 12
• HJ 13, page 150
• SJ 13
• SJ 14
• HJ 15, pages 21 and 56
• SJ 15
• This page’s data as JSON