HB 1597-FN (2026): relative to business profits tax expense deductions.

HB 1597-FN (2026)

relative to business profits tax expense deductions.

• Status: Died on the table
• Term: 2025-2026
• House committee: Ways and Means
• Senate committee: Ways and Means
• Subject: Business and Industry

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 3 people signed in online: 1 in support and 2 in opposition. The committee held a work session on January 28, 2026. The committee met in executive session on January 28, 2026 to vote on its recommendation. The majority recommended that the House pass it, and the minority recommended that the House kill it, by a vote of 13–6. The report was placed on the regular calendar. On March 12, 2026 the House voted to pass it on a voice vote. It crossed to the Senate on March 12, 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 2026-1322s), and the report was placed on the consent calendar. The committee's amendment (2026-1322s) was adopted on a voice vote on April 9, 2026, changing the text of the bill. On April 9, 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 2026-1640s). The committee's amendment (2026-1640s) was adopted on a voice vote on May 7, 2026, changing the text of the bill. On May 7, 2026 the Senate adopted the motion that it ought to pass with an amendment on a voice vote, but its third reading was left pending. On May 7, 2026 the Senate voted to lay it on the table on a voice vote, on a motion by Sen. James Gray.

Sponsors

• Rep. John Janigian (R - Rock 25) (prime sponsor)
• Sen. Daryl Abbas (R - SD22)
• Rep. Scott Bryer (R - Rock 1)
• Sen. James Gray (R - SD6)
• Rep. Bill Ohm (R - Hills 10)
• Rep. Jordan Ulery (R - Hills 13)

Hearings and Sessions

• January 21, 2026, 10:00 AM: public hearing, House Ways and Means, GP 154
• January 28, 2026, 1:00 PM: full committee work session, House Ways and Means, GP 159
• January 28, 2026, 2:00 PM: executive session, House Ways and Means, GP 154
• March 12, 2026: floor debate, House
• April 1, 2026, 10:15 AM: hearing, Senate Ways and Means, SH 122-123
• April 9, 2026: consent calendar, Senate
• May 7, 2026: floor debate, Senate

Votes

• March 12, 2026, House: Ought to Pass — voice vote, passed
• April 9, 2026, Senate: Ought to Pass with Amendment #2026-1322s — voice vote, passed
• May 7, 2026, Senate: Ought to Pass with Amendment #2026-1640s — voice vote, passed
• May 7, 2026, Senate: Laid on Table — voice vote, passed

The Docket

Laws It Would Change

• RSA 77-A:3-a

From the General Court

• Bill text
• Bill status page
• Docket
• HJ 1, page 27
• HC 10, page 75
• HJ 8, page 81
• SJ 7
• SC 12
• SC 13
• SJ 8
• SC 17
• SJ 11