HB 1646-FN (2026): creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

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MLA: “HB 1646-FN (2026): creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.” Granite Record, https://graniterecord.org/bill/2026/hb1646. Accessed 19 Oct. 2026.
APA: Granite Record. (n.d.). HB 1646-FN (2026): creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public. Retrieved 19 Oct. 2026, from https://graniterecord.org/bill/2026/hb1646
Chicago: Granite Record. “HB 1646-FN (2026): creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.” Accessed 19 Oct. 2026. https://graniterecord.org/bill/2026/hb1646.
BibTeX: @misc{bill-2026-hb1646, title = {HB 1646-FN (2026): creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.}, howpublished = {Granite Record}, url = {https://graniterecord.org/bill/2026/hb1646}, note = {Accessed 19 Oct. 2026} }

HB 1646-FN (2026)

creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

Status: Referred for interim study
Term: 2025-2026
House committee: Ways and Means
Subject: Taxes - State

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 5 people signed in online: 4 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 to vote on its recommendation. The committee voted unanimously, 19–0, to recommend that the House study it after the session ends, and the report was placed on the consent calendar. On February 19, 2026 the House voted to study it after the session ends on a voice vote. The committee held a work session on June 15, 2026. The committee met in executive session on June 15, 2026 to vote on its recommendation. On September 2, 2026 the committee reported back on its interim study of the bill: “Recommended for Future Legislation”, by a vote of 14 to 4.

Hearings and Sessions

February 2, 2026, 10:45 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 19, 2026: consent calendar, House
June 15, 2026, 10:00 AM: full committee work session, House Ways and Means, GP 159
June 15, 2026, 11:00 AM: executive session, House Ways and Means, GP 159

Votes

February 19, 2026, House: Refer for Interim Study — voice vote, passed

The Docket

January 7, 2026: Introduced 01/07/2026 and referred to Ways and Means
February 2, 2026: Public Hearing: 02/02/2026 10:45 am GP 159
February 9, 2026: Full Committee Work Session: 02/09/2026 10:00 am GP 159
February 9, 2026: Executive Session: 02/09/2026 11:00 am GP 159
February 9, 2026: Committee Report: Refer for Interim Study 02/09/2026 (Vote 19-0; CC)
February 19, 2026: Refer for Interim Study: MA VV 02/19/2026
June 15, 2026: Full Committee Work Session: 06/15/2026 10:00 am GP 159
June 15, 2026: Executive Session: 06/15/2026 11:00 am GP 159
September 2, 2026: Interim Study Report: Recommended for Future Legislation 09/02/2026 (Vote 14-4; )

Laws It Would Change

RSA 77-A:5