{"id": "HB642", "year": 2010, "term": "2009-2010", "title": "establishing a flat rate education income tax and relative to the statewide enhanced education tax and certain other taxes.", "narrative": "It was introduced on January 8, 2009 and referred to the House Ways and Means committee. The committee held a public hearing on March 5, 2009. The committee held a work session on March 13, 2009. The committee met in executive session on March 18, 2009 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 work sessions on August 12, 2009, August 25, 2009, September 10, 2009 and November 12, 2009. The committee met in executive session on November 18, 2009 to vote on its recommendation. The committee voted 16\u20131 to recommend that the House kill it. On January 13, 2010 the House voted to kill it on a roll call 244\u201372.", "stages": [{"label": "House Committee (Ways and Means)", "hand": "H:committee", "text": "It was introduced on January 8, 2009 and referred to the House Ways and Means committee. The committee held a public hearing on March 5, 2009. The committee held a work session on March 13, 2009. The committee met in executive session on March 18, 2009 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 work sessions on August 12, 2009, August 25, 2009, September 10, 2009 and November 12, 2009. The committee met in executive session on November 18, 2009 to vote on its recommendation. The committee voted 16\u20131 to recommend that the House kill it.", "notes": ["A retained bill stays with the committee into the second year of the term."]}, {"label": "On the House Floor", "hand": "H:floor", "text": "On January 13, 2010 the House voted to kill it on a roll call 244\u201372.", "notes": []}], "notes": [], "vote_note": "", "events": [{"date": "2009-01-08", "text": "Introduced and Referred to Ways and Means", "routine": false, "cite": "HJ 12"}, {"date": "2009-03-05", "text": "Public Hearing: 3/5/2009 1:30 PM LOB 202", "routine": false}, {"date": "2009-03-13", "text": "Subcommittee Work Session: 3/13/2009 1:45 PM LOB 201", "routine": false}, {"date": "2009-03-18", "text": "===CANCELLED=== Work Session: 3/18/2009 2:00 PM LOB 202", "routine": false, "row_note": "A cancellation. The history does not tell a meeting the docket called off.", "called_off": true}, {"date": "2009-03-18", "text": "Executive Session: 3/18/2009 9:00 AM LOB 202 (Continued 3/19/09 9:00 AM LOB 202 If Needed)", "routine": false}, {"date": "2009-03-19", "text": "Retained in Committee", "routine": false}, {"date": "2009-08-12", "text": "Retained Bill - Subcommittee Work Session: 8/12/2009 10:00 AM LOB 202", "routine": false}, {"date": "2009-08-25", "text": "Retained Bill - Subcommittee Work Session: 8/25/2009 1:00 PM LOB 202", "routine": false}, {"date": "2009-09-10", "text": "Retained Bill - Subcommittee Work Session: 9/10/2009 11:00 AM LOB 202", "routine": false}, {"date": "2009-11-12", "text": "Retained Bill - Subcommittee Work Session: 11/12/2009 1:00 PM LOB 202", "routine": false}, {"date": "2009-11-18", "text": "Retained Bill - Executive Session: 11/18/2009 9:00 AM LOB 202", "routine": false}, {"date": "2009-11-19", "text": "Committee Report: Inexpedient to Legislate for Jan 6 RC (vote 16-1)", "routine": false, "cite": "HC 2", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2009%5CNo%2002%20December%2012%202008.pdf", "plain": "Committee report: kill the bill, 16\u20131"}, {"date": "2010-01-06", "text": "Special Ordered to Next Session Date in Regular Calendar Order", "routine": true, "cite": "HJ 6", "plain": "Set for the next session day"}, {"date": "2010-01-13", "text": "Inexpedient to Legislate: MA RC 244-72", "routine": false, "cite": "HJ 9"}], "next_step": "House: INEXPEDIENT TO LEGISLATE", "archived": {"docket": true, "sponsors": true, "reports": true, "votes": true, "video": false, "hearings": true, "committee": true}, "status_source": "General Court bill status page", "chapter": "", "journey": {"steps": [{"date": "2010-01-13", "body": "H", "act": "killed", "mark": "x", "text": "Killed, 244\u201372"}], "rail": [{"stop": "Introduced", "mark": "p", "date": "2009-01-08", "say": "Introduced"}, {"stop": "House", "mark": "x", "date": "2010-01-13", "say": "Killed, 244\u201372"}, {"stop": "Senate", "mark": "-", "date": "", "say": "Never reached"}, {"stop": "Governor", "mark": "-", "date": "", "say": "Never reached"}, {"stop": "Law", "mark": "x", "date": "2010-01-13", "say": "Did not become law"}]}, "text_url": "", "facts": {"gen_status": "HOUSE", "house_status": "INEXPEDIENT TO LEGISLATE"}, "sponsors": [{"member_id": "376508", "name": "Jessie Osborne", "party": "D", "chamber": "H", "county": "Merrimack", "district": "12", "label": "Rep. Jessie Osborne (D - Merr 12)", "sequence": 0, "prime": true, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Osborne, Merr 12", "display_plain": "Rep. Jessie Osborne", "display": "Rep. Jessie Osborne (D)", "display_full": "Rep. Jessie Osborne (D - Merr 12)", "district_label": "Merr 12", "sort": "osborne, jessie", "slug": "jessie-osborne-merr-12"}, {"member_id": "376406", "name": "Charles Weed", "party": "D", "chamber": "H", "county": "Cheshire", "district": "3", "label": "Rep. Charles Weed (D - Ches 3)", "sequence": 1, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Weed, Ches 3", "display_plain": "Rep. Charles Weed", "display": "Rep. Charles Weed (D)", "display_full": "Rep. Charles Weed (D - Ches 3)", "district_label": "Ches 3", "sort": "weed, charles", "slug": "charles-weed-ches-16"}, {"member_id": "376467", "name": "Christine Hamm", "party": "D", "chamber": "H", "county": "Merrimack", "district": "4", "label": "Rep. Christine Hamm (D - Merr 4)", "sequence": 2, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Hamm, Merr 4", "display_plain": "Rep. Christine Hamm", "display": "Rep. Christine Hamm (D)", "display_full": "Rep. Christine Hamm (D - Merr 4)", "district_label": "Merr 4", "sort": "hamm, christine", "slug": "christine-hamm-merr-4"}, {"member_id": "360202", "name": "Kenneth Gould", "party": "R", "chamber": "H", "county": "Rockingham", "district": "5", "label": "Rep. Kenneth Gould (R - Rock 5)", "sequence": 3, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. K. Gould, Rock 5", "display_plain": "Rep. Kenneth Gould", "display": "Rep. Kenneth Gould (R)", "display_full": "Rep. Kenneth Gould (R - Rock 5)", "district_label": "Rock 5", "sort": "gould, kenneth", "slug": "kenneth-gould-rock-5"}, {"member_id": "429", "name": "Barbara French", "party": "D", "chamber": "H", "county": "Merrimack", "district": "5", "label": "Rep. Barbara French (D - Merr 5)", "sequence": 4, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. French, Merr 5", "display_plain": "Rep. Barbara French", "display": "Rep. Barbara French (D)", "display_full": "Rep. Barbara French (D - Merr 5)", "district_label": "Merr 5", "sort": "french, barbara", "slug": "barbara-french-merr-6"}], "rollcalls": [{"date": "2010-01-13", "body": "H", "question": "Inexpedient to Legislate", "yeas": 244, "nays": 72, "passed": true, "threshold_note": null, "amendment": null, "threshold_needed": null, "threshold_rule": null, "tally": {"R": {"Yea": 145, "Nay": 3, "Not Voting/Not Excused": 10, "Not Voting/Excused": 19}, "D": {"Nay": 69, "Yea": 99, "Not Voting/Excused": 33, "Presiding": 1, "Not Voting/Not Excused": 20}}, "members": [{"n": "Rep. David Welch (R)", "s": "welch, david", "p": "R", "v": "Yea"}, {"n": "Rep. Betsy McKinney (R)", "s": "mckinney, betsy", "p": "R", "v": "Yea"}, {"n": "Rep. Phyllis Katsakiores (R)", "s": "katsakiores, phyllis", "p": "R", "v": "Yea"}, {"n": "Rep. Sandra Keans (D)", "s": "keans, sandra", "p": "D", "v": "Nay"}, {"n": "Rep. Irene Messier (R)", "s": "messier, irene", "p": "R", "v": "Nay"}, {"n": "Rep. Kenneth Gould (R)", "s": "gould, kenneth", "p": "R", "v": "Nay"}, {"n": "Rep. W. Douglas Scamman (R)", "s": "scamman, w. douglas", "p": "R", "v": "Yea"}, {"n": "Rep. Daniel Eaton (D)", "s": "eaton, daniel", "p": "D", "v": "Yea"}, {"n": "Rep. Laura Pantelakos (D)", "s": "pantelakos, laura", "p": "D", "v": "Yea"}, {"n": "Rep. Mary Jane Wallner (D)", "s": "wallner, mary jane", "p": "D", "v": "Yea"}, {"n": "Rep. Dennis Fields (R)", "s": "fields, dennis", "p": "R", "v": "Yea"}, {"n": "Rep. George Katsakiores (R)", "s": "katsakiores, george", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Gene Chandler (R)", "s": "chandler, gene", "p": "R", "v": "Yea"}, {"n": "Rep. Beverly Rodeschin (R)", "s": "rodeschin, beverly", "p": "R", "v": "Yea"}, {"n": "Rep. John Flanders (R)", "s": "flanders, john", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. John Hunt (R)", "s": "hunt, john", "p": "R", "v": "Yea"}, {"n": "Rep. Frank Tupper (D)", "s": "tupper, frank", "p": "D", "v": "Yea"}, {"n": "Rep. Janet Wall (D)", "s": "wall, janet", "p": "D", "v": "Yea"}, {"n": "Rep. Neal Kurk (R)", "s": "kurk, neal", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Larry Emerton (R)", "s": "emerton, larry", "p": "R", "v": "Yea"}, {"n": "Rep. Shawn Jasper (R)", "s": "jasper, shawn", "p": "R", "v": "Yea"}, {"n": "Rep. John Laurent (R)", "s": "laurent, john", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Sharon Nordgren (D)", "s": "nordgren, sharon", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Leo Pepino (R)", "s": "pepino, leo", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Kathleen Hoelzel (R)", "s": "hoelzel, kathleen", "p": "R", "v": "Yea"}, {"n": "Rep. Julie Brown (R)", "s": "brown, julie", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. David Cote (D)", "s": "cote, david", "p": "D", "v": "Yea"}, {"n": "Rep. Kenneth Weyler (R)", "s": "weyler, kenneth", "p": "R", "v": "Yea"}, {"n": "Rep. Robert L'Heureux (R)", "s": "l'heureux, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Karen Hutchinson (R)", "s": "hutchinson, karen", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Benjamin Baroody (D)", "s": "baroody, benjamin", "p": "D", "v": "Yea"}, {"n": "Rep. Jane Clemons (D)", "s": "clemons, jane", "p": "D", "v": "Yea"}, {"n": "Rep. Gary Daniels (R)", "s": "daniels, gary", "p": "R", "v": "Yea"}, {"n": "Rep. Patricia Dowling (R)", "s": "dowling, patricia", "p": "R", "v": "Yea"}, {"n": "Rep. Sherman Packard (R)", "s": "packard, sherman", "p": "R", "v": "Yea"}, {"n": "Rep. Charles Yeaton (D)", "s": "yeaton, charles", "p": "D", "v": "Nay"}, {"n": "Rep. John Cloutier (D)", "s": "cloutier, john", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Robert Fesh (R)", "s": "fesh, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Linda Foster (D)", "s": "foster, linda", "p": "D", "v": "Yea"}, {"n": "Rep. Barbara French (D)", "s": "french, barbara", "p": "D", "v": "Nay"}, {"n": "Rep. Derek Owen (D)", "s": "owen, derek", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Barbara Richardson (D)", "s": "richardson, barbara", "p": "D", "v": "Nay"}, {"n": "Rep. Timothy Robertson (D)", "s": "robertson, timothy", "p": "D", "v": "Nay"}, {"n": "Rep. Rose Marie Rogers (D)", "s": "rogers, rose marie", "p": "D", "v": "Nay"}, {"n": "Rep. James Splaine (D)", "s": "splaine, james", "p": "D", "v": "Nay"}, {"n": "Rep. David Hess (R)", "s": "hess, david", "p": "R", "v": "Yea"}, {"n": "Rep. Dennis Abbott (D)", "s": "abbott, dennis", "p": "D", "v": "Yea"}, {"n": "Rep. Ronald Belanger (R)", "s": "belanger, ronald", "p": "R", "v": "Yea"}, {"n": "Rep. William Belvin (R)", "s": "belvin, william", "p": "R", "v": "Yea"}, {"n": "Rep. Roger Berube (D)", "s": "berube, roger", "p": "D", "v": "Yea"}, {"n": "Rep. Franklin Bishop (R)", "s": "bishop, franklin", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. David Boutin (R)", "s": "boutin, david", "p": "R", "v": "Yea"}, {"n": "Rep. Stephen DeStefano (D)", "s": "destefano, stephen", "p": "D", "v": "Yea"}, {"n": "Rep. Cynthia Dokmo (R)", "s": "dokmo, cynthia", "p": "R", "v": "Yea"}, {"n": "Rep. John Gleason (R)", "s": "gleason, john", "p": "R", "v": "Yea"}, {"n": "Rep. Anne Grassie (D)", "s": "grassie, anne", "p": "D", "v": "Nay"}, {"n": "Rep. Betsey Patten (R)", "s": "patten, betsey", "p": "R", "v": "Yea"}, {"n": "Rep. Everett Weare (R)", "s": "weare, everett", "p": "R", "v": "Yea"}, {"n": "Rep. Fran Wendelboe (R)", "s": "wendelboe, fran", "p": "R", "v": "Yea"}, {"n": "Rep. Naida Kaen (D)", "s": "kaen, naida", "p": "D", "v": "Yea"}, {"n": "Rep. Peter Bergin (R)", "s": "bergin, peter", "p": "R", "v": "Yea"}, {"n": "Rep. David Bickford (R)", "s": "bickford, david", "p": "R", "v": "Yea"}, {"n": "Rep. Norman Major (R)", "s": "major, norman", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Kathleen Taylor (D)", "s": "taylor, kathleen", "p": "D", "v": "Yea"}, {"n": "Rep. Susan Almy (D)", "s": "almy, susan", "p": "D", "v": "Yea"}, {"n": "Rep. Eric Anderson (R)", "s": "anderson, eric", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Batula (R)", "s": "batula, peter", "p": "R", "v": "Yea"}, {"n": "Rep. William Brennan (D)", "s": "brennan, william", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Lars Christiansen (R)", "s": "christiansen, lars", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Renny Cushing (D)", "s": "cushing, robert renny", "p": "D", "v": "Yea"}, {"n": "Rep. Thomas Donovan (D)", "s": "donovan, thomas", "p": "D", "v": "Nay"}, {"n": "Rep. Mary Gile (D)", "s": "gile, mary", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Ruth Ginsburg (D)", "s": "ginsburg, ruth", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Mary Griffin (R)", "s": "griffin, mary", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Haley (D)", "s": "haley, robert", "p": "D", "v": "Yea"}, {"n": "Rep. Peter Leishman (D)", "s": "leishman, peter", "p": "D", "v": "Yea"}, {"n": "Rep. David Meader (D)", "s": "meader, david", "p": "D", "v": "Nay"}, {"n": "Rep. Terie Norelli (D)", "s": "norelli, terie", "p": "D", "v": "Presiding"}, {"n": "Rep. Andrew Peterson (R)", "s": "peterson, andrew", "p": "R", "v": "Yea"}, {"n": "Rep. James Pilliod (R)", "s": "pilliod, james", "p": "R", "v": "Yea"}, {"n": "Rep. Marjorie Smith (D)", "s": "smith, marjorie", "p": "D", "v": "Yea"}, {"n": "Rep. Dennis Vachon (D)", "s": "vachon, dennis", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Steve Vaillancourt (R)", "s": "vaillancourt, steve", "p": "R", "v": "Yea"}, {"n": "Rep. John Veazey (R)", "s": "veazey, john", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Carol Williams (D)", "s": "williams, carol", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Michael Rollo (D)", "s": "rollo, michael", "p": "D", "v": "Yea"}, {"n": "Rep. Frank Sapareto (R)", "s": "sapareto, frank", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Jacqueline Cali-Pitts (D)", "s": "cali-pitts, jacqueline", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Robert H. Rowe (R)", "s": "rowe, robert h.", "p": "R", "v": "Yea"}, {"n": "Rep. Frank Davis (D)", "s": "davis, frank", "p": "D", "v": "Yea"}, {"n": "Rep. Candace Bouchard (D)", "s": "bouchard, candace", "p": "D", "v": "Yea"}, {"n": "Rep. Russell Bridle (R)", "s": "bridle, russell", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. James Craig (D)", "s": "craig, james", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Anthony DiFruscia (R)", "s": "difruscia, anthony", "p": "R", "v": "Yea"}, {"n": "Rep. Baldwin Domingo (D)", "s": "domingo, baldwin", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Jeffrey Goley (D)", "s": "goley, jeffrey", "p": "D", "v": "Yea"}, {"n": "Rep. Mary Gorman (D)", "s": "gorman, mary", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Alfred Lerandeau (D)", "s": "lerandeau, alfred", "p": "D", "v": "Yea"}, {"n": "Rep. Priscilla Lockwood (R)", "s": "lockwood, priscilla", "p": "R", "v": "Yea"}, {"n": "Rep. Alida Millham (R)", "s": "millham, alida", "p": "R", "v": "Yea"}, {"n": "Rep. Edward Moran (R)", "s": "moran, edward", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Frances Potter (D)", "s": "potter, frances", "p": "D", "v": "Nay"}, {"n": "Rep. Anne Priestley (R)", "s": "priestley, anne", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Beth Rodd (D)", "s": "rodd, beth", "p": "D", "v": "Nay"}, {"n": "Rep. Judith Spang (D)", "s": "spang, judith", "p": "D", "v": "Nay"}, {"n": "Rep. Brien Ward (R)", "s": "ward, brien", "p": "R", "v": "Yea"}, {"n": "Rep. David Russell (R)", "s": "russell, david", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Allen (D)", "s": "allen, peter", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Bernard Benn (D)", "s": "benn, bernard", "p": "D", "v": "Yea"}, {"n": "Rep. Laurie Boyce (R)", "s": "boyce, laurie", "p": "R", "v": "Yea"}, {"n": "Rep. Chris Christensen (R)", "s": "christensen, chris", "p": "R", "v": "Yea"}, {"n": "Rep. Claire Clarke (D)", "s": "clarke, claire", "p": "D", "v": "Yea"}, {"n": "Rep. Mary Cooney (D)", "s": "cooney, mary", "p": "D", "v": "Nay"}, {"n": "Rep. Richard Drisko (R)", "s": "drisko, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Susan Emerson (R)", "s": "emerson, susan", "p": "R", "v": "Yea"}, {"n": "Rep. Donald Flanders (R)", "s": "flanders, donald", "p": "R", "v": "Yea"}, {"n": "Rep. Carolyn Gargasz (R)", "s": "gargasz, carolyn", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. John Graham (R)", "s": "graham, john", "p": "R", "v": "Yea"}, {"n": "Rep. Sandra Harris (D)", "s": "harris, sandra", "p": "D", "v": "Nay"}, {"n": "Rep. Rip Holden (R)", "s": "holden, rip", "p": "R", "v": "Yea"}, {"n": "Rep. Gary Hopper (R)", "s": "hopper, gary", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Introne (R)", "s": "introne, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Daniel Itse (R)", "s": "itse, daniel", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. William Johnson (D)", "s": "johnson, william", "p": "D", "v": "Nay"}, {"n": "Rep. Lori Movsesian (D)", "s": "movsesian, lori", "p": "D", "v": "Yea"}, {"n": "Rep. Stephen Nedeau (R)", "s": "nedeau, stephen", "p": "R", "v": "Yea"}, {"n": "Rep. Matt Quandt (R)", "s": "quandt, matt", "p": "R", "v": "Yea"}, {"n": "Rep. James Rausch (R)", "s": "rausch, james", "p": "R", "v": "Yea"}, {"n": "Rep. Joan Schulze (D)", "s": "schulze, joan", "p": "D", "v": "Yea"}, {"n": "Rep. Barbara Shaw (D)", "s": "shaw, barbara", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Stanley Stevens (R)", "s": "stevens, stanley", "p": "R", "v": "Yea"}, {"n": "Rep. Eric Stohl (R)", "s": "stohl, eric", "p": "R", "v": "Yea"}, {"n": "Rep. Cynthia Sweeney (D)", "s": "sweeney, cynthia", "p": "D", "v": "Nay"}, {"n": "Rep. Saghir Tahir (R)", "s": "tahir, saghir", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. James Twombly (R)", "s": "twombly, james", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Charles Weed (D)", "s": "weed, charles", "p": "D", "v": "Nay"}, {"n": "Rep. Burton Williams (R)", "s": "williams, burton", "p": "R", "v": "Yea"}, {"n": "Rep. Dudley Dumaine (R)", "s": "dumaine, dudley", "p": "R", "v": "Yea"}, {"n": "Rep. Paul McEachern (D)", "s": "mceachern, paul", "p": "D", "v": "Nay"}, {"n": "Rep. Mary Allen (R)", "s": "allen, mary", "p": "R", "v": "Yea"}, {"n": "Rep. Kimberley Casey (D)", "s": "casey, kimberley", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. John DeJoie (D)", "s": "dejoie, john", "p": "D", "v": "Yea"}, {"n": "Rep. Edmond Gionet (R)", "s": "gionet, edmond", "p": "R", "v": "Yea"}, {"n": "Rep. Christine Hamm (D)", "s": "hamm, christine", "p": "D", "v": "Nay"}, {"n": "Rep. Kenneth Hawkins (R)", "s": "hawkins, kenneth", "p": "R", "v": "Yea"}, {"n": "Rep. James Headd (R)", "s": "headd, james", "p": "R", "v": "Yea"}, {"n": "Rep. Peyton Hinkle (R)", "s": "hinkle, peyton", "p": "R", "v": "Yea"}, {"n": "Rep. Roland Hofemann (D)", "s": "hofemann, roland", "p": "D", "v": "Yea"}, {"n": "Rep. William Infantine (R)", "s": "infantine, william", "p": "R", "v": "Yea"}, {"n": "Rep. Paul Ingbretson (R)", "s": "ingbretson, paul", "p": "R", "v": "Yea"}, {"n": "Rep. Russell Ingram (R)", "s": "ingram, russell", "p": "R", "v": "Yea"}, {"n": "Rep. Anne-Marie Irwin (D)", "s": "irwin, anne-marie", "p": "D", "v": "Yea"}, {"n": "Rep. Angeline Kopka (D)", "s": "kopka, angeline", "p": "D", "v": "Yea"}, {"n": "Rep. Margie Maybeck (R)", "s": "maybeck, margie", "p": "R", "v": "Yea"}, {"n": "Rep. Mark McConkey (R)", "s": "mcconkey, mark", "p": "R", "v": "Yea"}, {"n": "Rep. Charles McMahon (R)", "s": "mcmahon, charles", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Russell Ober (R)", "s": "ober, russell", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Jessie Osborne (D)", "s": "osborne, jessie", "p": "D", "v": "Nay"}, {"n": "Rep. Henry Parkhurst (D)", "s": "parkhurst, henry", "p": "D", "v": "Nay"}, {"n": "Rep. Maurice Pilotte (D)", "s": "pilotte, maurice", "p": "D", "v": "Nay"}, {"n": "Rep. Pamela Price (R)", "s": "price, pamela", "p": "R", "v": "Yea"}, {"n": "Rep. Dennis Reed (R)", "s": "reed, dennis", "p": "R", "v": "Yea"}, {"n": "Rep. Herbert Richardson (D)", "s": "richardson, herbert", "p": "D", "v": "Yea"}, {"n": "Rep. Deanna Rollo (D)", "s": "rollo, deanna", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Emma Rous (D)", "s": "rous, emma", "p": "D", "v": "Yea"}, {"n": "Rep. Stella Scamman (R)", "s": "scamman, stella", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Schmidt (D)", "s": "schmidt, peter", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Theberge (R)", "s": "theberge, robert", "p": "R", "v": "Nay"}, {"n": "Rep. Thomas Katsiantonis (D)", "s": "katsiantonis, thomas", "p": "D", "v": "Yea"}, {"n": "Rep. Christopher Ahlgren (R)", "s": "ahlgren, christopher", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Jane Beaulieu (D)", "s": "beaulieu, jane", "p": "D", "v": "Yea"}, {"n": "Rep. David Bettencourt (R)", "s": "bettencourt, david", "p": "R", "v": "Yea"}, {"n": "Rep. Ralph Boehm (R)", "s": "boehm, ralph", "p": "R", "v": "Yea"}, {"n": "Rep. Jennifer Brown (D)", "s": "brown, jennifer", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Suzanne Butcher (D)", "s": "butcher, suzanne", "p": "D", "v": "Nay"}, {"n": "Rep. William Butynski (D)", "s": "butynski, william", "p": "D", "v": "Yea"}, {"n": "Rep. David Campbell (D)", "s": "campbell, david", "p": "D", "v": "Yea"}, {"n": "Rep. Gene Charron (R)", "s": "charron, gene", "p": "R", "v": "Yea"}, {"n": "Rep. Nancy Elliott (R)", "s": "elliott, nancy", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Foose (D)", "s": "foose, robert", "p": "D", "v": "Yea"}, {"n": "Rep. James Garrity (R)", "s": "garrity, james", "p": "R", "v": "Yea"}, {"n": "Rep. Patrick Garrity (D)", "s": "garrity, patrick", "p": "D", "v": "Yea"}, {"n": "Rep. Laurie Harding (D)", "s": "harding, laurie", "p": "D", "v": "Nay"}, {"n": "Rep. Suzanne Harvey (D)", "s": "harvey, suzanne", "p": "D", "v": "Yea"}, {"n": "Rep. David Kidder (R)", "s": "kidder, david", "p": "R", "v": "Yea"}, {"n": "Rep. J. David Knox (R)", "s": "knox, j. david", "p": "R", "v": "Yea"}, {"n": "Rep. Anthony Matarazzo (D)", "s": "matarazzo, anthony", "p": "D", "v": "Nay"}, {"n": "Rep. Patricia McMahon (D)", "s": "mcmahon, patricia", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Mead (R)", "s": "mead, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Bonnie Mitchell (D)", "s": "mitchell, bonnie", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Marcia Moody (D)", "s": "moody, marcia", "p": "D", "v": "Yea"}, {"n": "Rep. Catherine Mulholland (D)", "s": "mulholland, catherine", "p": "D", "v": "Nay"}, {"n": "Rep. Lynne Ober (R)", "s": "ober, lynne", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. William O'Brien (R)", "s": "o'brien, william", "p": "R", "v": "Yea"}, {"n": "Rep. Charlotte Houde-Quimby (D)", "s": "houde-quimby, charlotte", "p": "D", "v": "Nay"}, {"n": "Rep. William Remick (R)", "s": "remick, william", "p": "R", "v": "Yea"}, {"n": "Rep. Andrew Renzullo (R)", "s": "renzullo, andrew", "p": "R", "v": "Yea"}, {"n": "Rep. Kris Roberts (D)", "s": "roberts, kris", "p": "D", "v": "Nay"}, {"n": "Rep. Cindy Rosenwald (D)", "s": "rosenwald, cindy", "p": "D", "v": "Yea"}, {"n": "Rep. Donald Ryder (R)", "s": "ryder, donald", "p": "R", "v": "Yea"}, {"n": "Rep. Elisabeth Sanders (R)", "s": "sanders, elisabeth", "p": "R", "v": "Yea"}, {"n": "Rep. Kimberly Shaw (D)", "s": "shaw, kimberly", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Steve Shurtleff (D)", "s": "shurtleff, steve", "p": "D", "v": "Yea"}, {"n": "Rep. Nancy Stiles (R)", "s": "stiles, nancy", "p": "R", "v": "Yea"}, {"n": "Rep. Joy Tilton (D)", "s": "tilton, joy", "p": "D", "v": "Nay"}, {"n": "Rep. Jordan Ulery (R)", "s": "ulery, jordan", "p": "R", "v": "Yea"}, {"n": "Rep. Moe Villeneuve (R)", "s": "villeneuve, moe", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Beth Walz (D)", "s": "walz, mary beth", "p": "D", "v": "Yea"}, {"n": "Rep. Roger Wells (R)", "s": "wells, roger", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Williams (D)", "s": "williams, robert", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Thomas Buco (D)", "s": "buco, thomas", "p": "D", "v": "Yea"}, {"n": "Rep. Claudia Chase (D)", "s": "chase, claudia", "p": "D", "v": "Nay"}, {"n": "Rep. Larry Brown (D)", "s": "brown, larry", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Joe Osgood (R)", "s": "osgood, joe", "p": "R", "v": "Yea"}, {"n": "Rep. Gilman Shattuck (D)", "s": "shattuck, gilman", "p": "D", "v": "Yea"}, {"n": "Rep. James Aguiar (D)", "s": "aguiar, james", "p": "D", "v": "Nay"}, {"n": "Rep. Jean Jeudy (D)", "s": "jeudy, jean", "p": "D", "v": "Yea"}, {"n": "Rep. C. Pennington Brown (D)", "s": "brown, c. pennington", "p": "D", "v": "Yea"}, {"n": "Rep. Beth Arsenault (D)", "s": "arsenault, beth", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Judith Reever (D)", "s": "reever, judith", "p": "D", "v": "Yea"}, {"n": "Rep. Edward Butler (D)", "s": "butler, edward", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Robert Bridgham (D)", "s": "bridgham, robert", "p": "D", "v": "Yea"}, {"n": "Rep. Tara Sad (D)", "s": "sad, tara", "p": "D", "v": "Nay"}, {"n": "Rep. Lucy Weber (D)", "s": "weber, lucy", "p": "D", "v": "Yea"}, {"n": "Rep. Delmar Burridge (D)", "s": "burridge, delmar", "p": "D", "v": "Nay"}, {"n": "Rep. Timothy Butterworth (D)", "s": "butterworth, timothy", "p": "D", "v": "Nay"}, {"n": "Rep. Jane Johnson (R)", "s": "johnson, jane", "p": "R", "v": "Yea"}, {"n": "Rep. Evalyn Merrick (D)", "s": "merrick, evalyn", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. William Hatch (D)", "s": "hatch, william", "p": "D", "v": "Yea"}, {"n": "Rep. Paul Ingersoll (D)", "s": "ingersoll, paul", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Yvonne Thomas (D)", "s": "thomas, yvonne", "p": "D", "v": "Yea"}, {"n": "Rep. Lyle Bulis (R)", "s": "bulis, lyle", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Matheson (D)", "s": "matheson, robert", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Carol Friedrich (D)", "s": "friedrich, carol", "p": "D", "v": "Nay"}, {"n": "Rep. Philip Preston (D)", "s": "preston, philip", "p": "D", "v": "Nay"}, {"n": "Rep. David Pierce (D)", "s": "pierce, david", "p": "D", "v": "Yea"}, {"n": "Rep. Suzanne Laliberte (D)", "s": "laliberte, suzanne", "p": "D", "v": "Nay"}, {"n": "Rep. Ron Mack (D)", "s": "mack, ron", "p": "D", "v": "Nay"}, {"n": "Rep. Catriona Beck (D)", "s": "beck, catriona", "p": "D", "v": "Nay"}, {"n": "Rep. Jill Hammond (D)", "s": "hammond, jill", "p": "D", "v": "Nay"}, {"n": "Rep. Melanie Levesque (D)", "s": "levesque, melanie", "p": "D", "v": "Yea"}, {"n": "Rep. Russell Day (R)", "s": "day, russell", "p": "R", "v": "Yea"}, {"n": "Rep. Daniel Sullivan (D)", "s": "sullivan, daniel", "p": "D", "v": "Yea"}, {"n": "Rep. Patrick Long (D)", "s": "long, patrick", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Nickolas Levasseur (D)", "s": "levasseur, nickolas", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Roger Hebert (D)", "s": "hebert, roger", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Michael Farley (D)", "s": "farley, michael", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. George Katsiantonis (D)", "s": "katsiantonis, george", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Connie Soucy (R)", "s": "soucy, connie", "p": "R", "v": "Yea"}, {"n": "Rep. Joel Winters (D)", "s": "winters, joel", "p": "D", "v": "Yea"}, {"n": "Rep. Jayne Spaulding (R)", "s": "spaulding, jayne", "p": "R", "v": "Yea"}, {"n": "Rep. James O'Neil (D)", "s": "o'neil, james", "p": "D", "v": "Yea"}, {"n": "Rep. Paul Hackel (D)", "s": "hackel, paul", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Seth Marshall (D)", "s": "marshall, seth", "p": "D", "v": "Yea"}, {"n": "Rep. Edith Hogan (R)", "s": "hogan, edith", "p": "R", "v": "Yea"}, {"n": "Rep. John Kelley (D)", "s": "kelley, john", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Carolyn Lisle (D)", "s": "lisle, carolyn", "p": "D", "v": "Nay"}, {"n": "Rep. Michael O'Brien (D)", "s": "o'brien, michael", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Haefner (R)", "s": "haefner, robert", "p": "R", "v": "Yea"}, {"n": "Rep. John Knowles (D)", "s": "knowles, john", "p": "D", "v": "Yea"}, {"n": "Rep. Mary Ann Knowles (D)", "s": "knowles, mary ann", "p": "D", "v": "Yea"}, {"n": "Rep. Leigh Webb (D)", "s": "webb, leigh", "p": "D", "v": "Yea"}, {"n": "Rep. Gary Richardson (D)", "s": "richardson, gary", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Deborah Wheeler (D)", "s": "wheeler, deborah", "p": "D", "v": "Nay"}, {"n": "Rep. Sally Kelly (D)", "s": "kelly, sally", "p": "D", "v": "Yea"}, {"n": "Rep. Carole Brown (D)", "s": "brown, carole", "p": "D", "v": "Nay"}, {"n": "Rep. Margaret Porter (D)", "s": "porter, margaret", "p": "D", "v": "Yea"}, {"n": "Rep. Frank Case (R)", "s": "case, frank", "p": "R", "v": "Yea"}, {"n": "Rep. Susi Nord (D)", "s": "nord, susi", "p": "D", "v": "Nay"}, {"n": "Rep. John Reagan (R)", "s": "reagan, john", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Lawrence Kappler (R)", "s": "kappler, lawrence", "p": "R", "v": "Yea"}, {"n": "Rep. Al Baldasaro (R)", "s": "baldasaro, al", "p": "R", "v": "Yea"}, {"n": "Rep. Frank Emiro (R)", "s": "emiro, frank", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Elliott (R)", "s": "elliott, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Marilinda Garcia (R)", "s": "garcia, marilinda", "p": "R", "v": "Yea"}, {"n": "Rep. James Devine (R)", "s": "devine, james", "p": "R", "v": "Yea"}, {"n": "Rep. Doreen Howard (D)", "s": "howard, doreen", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Judith Day (D)", "s": "day, judith", "p": "D", "v": "Nay"}, {"n": "Rep. John Henson (D)", "s": "henson, john", "p": "D", "v": "Nay"}, {"n": "Rep. Trinka Russell (D)", "s": "russell, trinka", "p": "D", "v": "Nay"}, {"n": "Rep. Mark Preston (D)", "s": "preston, mark", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Susan Kepner (D)", "s": "kepner, susan", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. David Borden (D)", "s": "borden, david", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Pamela Hubbard (D)", "s": "hubbard, pamela", "p": "D", "v": "Yea"}, {"n": "Rep. Dale Sprague (D)", "s": "sprague, dale", "p": "D", "v": "Yea"}, {"n": "Rep. Rachel Burke (D)", "s": "burke, rachel", "p": "D", "v": "Yea"}, {"n": "Rep. James Cyr (D)", "s": "cyr, james", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Robert Perry (D)", "s": "perry, robert", "p": "D", "v": "Nay"}, {"n": "Rep. Brendon Browne (D)", "s": "browne, brendon", "p": "D", "v": "Yea"}, {"n": "Rep. Sarah Hutz (D)", "s": "hutz, sarah", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Carla Skinder (D)", "s": "skinder, carla", "p": "D", "v": "Nay"}, {"n": "Rep. Suzanne Gottling (D)", "s": "gottling, suzanne", "p": "D", "v": "Yea"}, {"n": "Rep. Raymond Gagnon (D)", "s": "gagnon, raymond", "p": "D", "v": "Yea"}, {"n": "Rep. Don Petterson (D)", "s": "petterson, don", "p": "D", "v": "Nay"}, {"n": "Rep. Maureen Mann (D)", "s": "mann, maureen", "p": "D", "v": "Nay"}, {"n": "Rep. Chris Nevins (R)", "s": "nevins, chris", "p": "R", "v": "Yea"}, {"n": "Rep. Clinton Bailey (R)", "s": "bailey, clinton", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Bartlett (D)", "s": "bartlett, michael", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. David Bates (R)", "s": "bates, david", "p": "R", "v": "Yea"}, {"n": "Rep. Roger Beauchamp (D)", "s": "beauchamp, roger", "p": "D", "v": "Yea"}, {"n": "Rep. Ronald Boisvert (D)", "s": "boisvert, ronald", "p": "D", "v": "Yea"}, {"n": "Rep. Peter Bolster (R)", "s": "bolster, peter", "p": "R", "v": "Yea"}, {"n": "Rep. Nancy Carlson (D)", "s": "carlson, nancy", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. June Caron (D)", "s": "caron, june", "p": "D", "v": "Nay"}, {"n": "Rep. Daniel Carr (D)", "s": "carr, daniel", "p": "D", "v": "Nay"}, {"n": "Rep. John Cebrowski (R)", "s": "cebrowski, john", "p": "R", "v": "Yea"}, {"n": "Rep. Shannon Chandley (D)", "s": "chandley, shannon", "p": "D", "v": "Yea"}, {"n": "Rep. Alexis Chininis (D)", "s": "chininis, alexis", "p": "D", "v": "Yea"}, {"n": "Rep. Jennifer Coffey (R)", "s": "coffey, jennifer", "p": "R", "v": "Yea"}, {"n": "Rep. Timothy Comerford (R)", "s": "comerford, timothy", "p": "R", "v": "Yea"}, {"n": "Rep. Margaret Crisler (R)", "s": "crisler, margaret", "p": "R", "v": "Yea"}, {"n": "Rep. Debra DeSimone (R)", "s": "desimone, debra", "p": "R", "v": "Yea"}, {"n": "Rep. Rich DiPentima (D)", "s": "dipentima, rich", "p": "D", "v": "Nay"}, {"n": "Rep. Shaun Doherty (R)", "s": "doherty, shaun", "p": "R", "v": "Yea"}, {"n": "Rep. Beverly Ferrante (R)", "s": "ferrante, beverly", "p": "R", "v": "Yea"}, {"n": "Rep. Joseph Fleck (R)", "s": "fleck, joseph", "p": "R", "v": "Yea"}, {"n": "Rep. Joan Flurey (D)", "s": "flurey, joan", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Susan Ford (D)", "s": "ford, susan", "p": "D", "v": "Nay"}, {"n": "Rep. Larry Gagne (R)", "s": "gagne, larry", "p": "R", "v": "Yea"}, {"n": "Rep. Laura Gandia (R)", "s": "gandia, laura", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Kenneth Gidge (D)", "s": "gidge, kenneth", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Franklin Gould (D)", "s": "gould, franklin", "p": "D", "v": "Nay"}, {"n": "Rep. Warren Groen (R)", "s": "groen, warren", "p": "R", "v": "Yea"}, {"n": "Rep. Joseph Hagan (R)", "s": "hagan, joseph", "p": "R", "v": "Yea"}, {"n": "Rep. Valerie Hardy (D)", "s": "hardy, valerie", "p": "D", "v": "Yea"}, {"n": "Rep. Philip Harvey (D)", "s": "harvey, philip", "p": "D", "v": "Nay"}, {"n": "Rep. John Hikel (R)", "s": "hikel, john", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Hinch (R)", "s": "hinch, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Kevin Hodges (D)", "s": "hodges, kevin", "p": "D", "v": "Yea"}, {"n": "Rep. Frank Holden (R)", "s": "holden, frank", "p": "R", "v": "Yea"}, {"n": "Rep. Timothy Horrigan (D)", "s": "horrigan, timothy", "p": "D", "v": "Yea"}, {"n": "Rep. Thomas Howard (R)", "s": "howard, thomas", "p": "R", "v": "Yea"}, {"n": "Rep. Gina Hutchinson (D)", "s": "hutchinson, gina", "p": "D", "v": "Yea"}, {"n": "Rep. Walter Kolodziej (R)", "s": "kolodziej, walter", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Komi (D)", "s": "komi, richard", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Frank Kotowski (R)", "s": "kotowski, frank", "p": "R", "v": "Yea"}, {"n": "Rep. Rick Ladd (R)", "s": "ladd, rick", "p": "R", "v": "Yea"}, {"n": "Rep. Elaine Lauterborn (D)", "s": "lauterborn, elaine", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Lewis (D)", "s": "lewis, robert", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Steven Lindsey (D)", "s": "lindsey, steven", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Melissa Lyons (D)", "s": "lyons, melissa", "p": "D", "v": "Yea"}, {"n": "Rep. Barbara McCarthy (D)", "s": "mccarthy, barbara", "p": "D", "v": "Yea"}, {"n": "Rep. Michael McCarthy (R)", "s": "mccarthy, michael", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Jim McClammer (D)", "s": "mcclammer, jim", "p": "D", "v": "Nay"}, {"n": "Rep. Carol McGuire (R)", "s": "mcguire, carol", "p": "R", "v": "Yea"}, {"n": "Rep. Lucy Mears (D)", "s": "mears, lucy", "p": "D", "v": "Yea"}, {"n": "Rep. Liz Merry (D)", "s": "merry, liz", "p": "D", "v": "Yea"}, {"n": "Rep. Kate Miller (D)", "s": "miller, kate", "p": "D", "v": "Nay"}, {"n": "Rep. David Palfrey (R)", "s": "palfrey, david", "p": "R", "v": "Yea"}, {"n": "Rep. Stephen Palmer (R)", "s": "palmer, stephen", "p": "R", "v": "Yea"}, {"n": "Rep. Beatriz Pastor (D)", "s": "pastor, beatriz", "p": "D", "v": "Yea"}, {"n": "Rep. Anthony Pellegrino (R)", "s": "pellegrino, anthony", "p": "R", "v": "Yea"}, {"n": "Rep. Amy Perkins (R)", "s": "perkins, amy", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Lawrence Perkins (R)", "s": "perkins, lawrence", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Brian Poznanski (D)", "s": "poznanski, brian", "p": "D", "v": "Yea"}, {"n": "Rep. Calvin Pratt (R)", "s": "pratt, calvin", "p": "R", "v": "Yea"}, {"n": "Rep. Susan Price (D)", "s": "price, susan", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Laurence Rappaport (R)", "s": "rappaport, laurence", "p": "R", "v": "Yea"}, {"n": "Rep. Brian Rhodes (D)", "s": "rhodes, brian", "p": "D", "v": "Yea"}, {"n": "Rep. John Roberts (R)", "s": "roberts, john", "p": "R", "v": "Yea"}, {"n": "Rep. Ted Rokas (D)", "s": "rokas, ted", "p": "D", "v": "Yea"}, {"n": "Rep. Joseph Russell (D)", "s": "russell, joseph", "p": "D", "v": "Nay"}, {"n": "Rep. Mark Ryder (D)", "s": "ryder, mark", "p": "D", "v": "Yea"}, {"n": "Rep. Dino Scala (R)", "s": "scala, dino", "p": "R", "v": "Yea"}, {"n": "Rep. Donna Schlachman (D)", "s": "schlachman, donna", "p": "D", "v": "Yea"}, {"n": "Rep. Dianne Schuett (D)", "s": "schuett, dianne", "p": "D", "v": "Yea"}, {"n": "Rep. John Sedensky (R)", "s": "sedensky, john", "p": "R", "v": "Yea"}, {"n": "Rep. Carl Seidel (R)", "s": "seidel, carl", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Silva (R)", "s": "silva, peter", "p": "R", "v": "Yea"}, {"n": "Rep. Suzanne Smith (D)", "s": "smith, suzanne", "p": "D", "v": "Nay"}, {"n": "Rep. Todd Smith (R)", "s": "smith, todd", "p": "R", "v": "Yea"}, {"n": "Rep. William Smith (R)", "s": "smith, william", "p": "R", "v": "Yea"}, {"n": "Rep. Timothy Soucy (D)", "s": "soucy, timothy", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Jeffrey St. Cyr (R)", "s": "st. cyr, jeffrey", "p": "R", "v": "Yea"}, {"n": "Rep. Franklin Sterling (R)", "s": "sterling, franklin", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. William Stetson (D)", "s": "stetson, william", "p": "D", "v": "Yea"}, {"n": "Rep. Richard Stuart (D)", "s": "stuart, richard", "p": "D", "v": "Nay"}, {"n": "Rep. James Sullivan (R)", "s": "sullivan, james", "p": "R", "v": "Yea"}, {"n": "Rep. Elaine Swinford (R)", "s": "swinford, elaine", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Thompson (D)", "s": "thompson, robert", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Charles Townsend (D)", "s": "townsend, charles", "p": "D", "v": "Nay"}, {"n": "Rep. Pamela Tucker (R)", "s": "tucker, pamela", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Karen Umberger (R)", "s": "umberger, karen", "p": "R", "v": "Yea"}, {"n": "Rep. Carol Vita (R)", "s": "vita, carol", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Walsh (D)", "s": "walsh, robert", "p": "D", "v": "Yea"}, {"n": "Rep. Kenneth Ward (D)", "s": "ward, kenneth", "p": "D", "v": "Nay"}, {"n": "Rep. Rick Watrous (D)", "s": "watrous, rick", "p": "D", "v": "Nay"}, {"n": "Rep. David Watters (D)", "s": "watters, david", "p": "D", "v": "Yea"}, {"n": "Rep. Carolyn Webber (D)", "s": "webber, carolyn", "p": "D", "v": "Yea"}, {"n": "Rep. Susan Wiley (D)", "s": "wiley, susan", "p": "D", "v": "Nay"}, {"n": "Rep. Robert Willette (R)", "s": "willette, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Roland LaPlante (D)", "s": "laplante, roland", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. David Nixon (D)", "s": "nixon, david", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Peter Ramsey (D)", "s": "ramsey, peter", "p": "D", "v": "Yea"}, {"n": "Rep. Robin Read (D)", "s": "read, robin", "p": "D", "v": "Nay"}, {"n": "Rep. Chip Rice (D)", "s": "rice, chip", "p": "D", "v": "Nay"}, {"n": "Rep. Andrew White (D)", "s": "white, andrew", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Lynne Blankenbeker (R)", "s": "blankenbeker, lynne", "p": "R", "v": "Yea"}, {"n": "Rep. Steven Cunningham (R)", "s": "cunningham, steven", "p": "R", "v": "Yea"}], "mk": "itl", "mf": {}}], "stations": [{"when": "2009-03-05", "time": "13:30", "what": "public hearing", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-03-13", "time": "13:45", "what": "subcommittee work session", "committee": "Ways and Means", "body": "H", "venue": "LOB 201", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-03-18", "time": "09:00", "what": "executive session", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-08-12", "time": "10:00", "what": "subcommittee work session", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-08-25", "time": "13:00", "what": "subcommittee work session", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-09-10", "time": "11:00", "what": "subcommittee work session", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-11-12", "time": "13:00", "what": "subcommittee work session", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}, {"when": "2009-11-18", "time": "09:00", "what": "executive session", "committee": "Ways and Means", "body": "H", "venue": "LOB 202", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}], "reports": [{"bill": "HB642", "title": "establishing a flat rate education income tax and relative to the statewide enhanced education tax and certain other taxes", "majority_recommendation": "INEXPEDIENT TO LEGISLATE", "minority_recommendation": null, "reports": [{"side": "Committee", "author": "Rep. Susan W Almy", "committee": "Ways and Means", "vote_yeas": 16, "vote_nays": 1, "text": "Although this bill offers major property tax relief and greater equity in our tax system, it is impossible to predict its effect on our precariously balanced general fund accurately enough. The risks both of that and of a negative effect on business growth, and therefore jobs, are too high for some of the committee to contemplate passage in these economic times. Other committee members believe that the risks of negative effects on business growth will always be too high."}], "source": "House Calendar 2, 2010", "date": "2009-12-10", "dated": "printed", "cite": "HC 2", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2010%5CNo%2002%20December%2010%202009.pdf"}], "docket_reports": [], "report_actions": [], "veto_message": null, "bill_note": null, "subject": "Taxes - State", "subject_source": "granite record", "house_committee": "Ways and Means", "senate_committee": "", "lsr": "2010-557", "docket_url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=557&sy=2010&txtsessionyear=2010&txtbillnumber=hb642&sortoption=billnumber", "documents": [{"label": "Bill status page", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/Bill_status.aspx?lsr=557&sy=2010&txtsessionyear=2010&txtbillnumber=hb642&sortoption=billnumber", "kind": "status"}, {"label": "Docket", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=557&sy=2010&txtsessionyear=2010&txtbillnumber=hb642&sortoption=billnumber", "kind": "docket"}, {"label": "HC 2", "url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2009%5CNo%2002%20December%2012%202008.pdf", "kind": "record"}, {"label": "House Calendar 2, 2010, committee report", "url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2010%5CNo%2002%20December%2010%202009.pdf", "kind": "report"}], "amendments": [], "billtext": {"version": "As introduced", "title": "", "analysis": "This bill establishes a flat rate education income tax.\n\nThis bill establishes a rate of $5.50 per $1,000 for the statewide education tax under RSA 76:3 and establishes a homestead exemption against the statewide education tax, and a program for abatement of excessive property taxes.\n\nThis bill repeals the interest and dividends tax and the business enterprise tax, and reduces the rate of the business profits tax.\n\nThis bill also repeals provisions which dedicate certain revenue to the education trust fund.", "fiscal": {"lead": "", "tables": [{"caption": "", "raw": ["The Department of Revenue Administration states this bill will have an indeterminable fiscal impact on state revenues and expenditures in FY 2010 and each year thereafter. There will be no fiscal impact on county and local revenues or expenditures.", "This bill appropriates $20,000,000 to be drawn from any sum not otherwise appropriated, including the education trust fund, to the Department of Revenue Administration for the fiscal year ending June 30, 2010 to fund the costs necessary to implement this bill. This bill also authorizes bonding an indeterminable amount from the education trust fund for start-up costs in excess of the authorized appropriation."]}]}, "body": "Be it Enacted by the Senate and House of Representatives in General Court convened:\n\n1 Rate of Statewide Education Tax; Homestead Exemption. RSA 76:3 is repealed and reenacted to read as follows:\n\n76:3 Statewide Education Tax. An annual statewide education tax at the uniform rate of $5.50 on each $1,000 of the value of taxable property is hereby imposed on all persons and property taxable pursuant to RSA 72 and RSA 73, except property subject to tax under RSA 82 and RSA 83-F.\n\n2 New Section; Homestead Exemption. Amend RSA 76 by inserting after section 3 the following new section:\n\n76:3-a Homestead Exemption.\n\nI. In this section:\n\n(a) \u201cDwelling\u201d means the house or habitation for a natural person or persons consisting of a structure that provides shelter from the elements and contains at minimum a space for preparation and consumption of food and for repose on a daily basis.\n\n(b) \u201cHomestead\u201d or \u201chomestead property\u201d means the dwelling owned by a claimant, or in the case of a multi-unit dwelling, the portion of the dwelling, which is used as the claimant\u2019s principal place of residence and the claimant\u2019s domicile for purposes of RSA 654:1. \u201cHomestead\u201d shall not include land and buildings taxed under RSA 79-A, 79-B, or 79-C or land and buildings or the portion of land and buildings rented or used for commercial or industrial purposes. In this section, dwelling owner includes one or more joint tenants or tenants in common and a trustee of a grantor trust pursuant to sections 671-679 of the United States Internal Revenue Code.\n\nII. The first $200,000 of equalized full value of homesteads of qualifying taxpayers are exempt from the tax due under RSA 76:3.\n\nIII. A qualifying taxpayer is an individual who:\n\n(a) Is subject to the education income tax as a resident individual under RSA 76-A, whether required to file or not under RSA 76-A:6, or has been granted a local property tax exemption under RSA 72:39-a.\n\n(b) On April 1 owns a homestead or interest in a homestead subject to the statewide education tax; and\n\n(c) Files a claim certifying under the pains and penalties of perjury that such taxpayer qualifies under subparagraph (a) and (b) with the selectmen or local assessing official on or before July 31 of the tax year for which the claim is made. Claims filed after July 31 each year shall not be considered timely for the current year, but shall be considered filed for the following tax year. The selectmen or local assessing official may waive the filing of a claim and list the homestead exemption for a taxpayer who has been granted a local property tax exemption under RSA 72:39-a and who is reasonably believed to currently qualify for that exemption.\n\nIV. Upon receipt of a claim for a homestead exemption under paragraph III, the selectmen or assessing officials shall review the claim and shall grant or deny the claim in writing by September 1 following receipt of the claim. Failure of the selectmen or assessing officials to respond shall constitute acceptance of the claim. Accepted claims shall continue from year to year without necessity for refiling unless there is a change in ownership or use of the property, and except as provided for in subparagraph V(d). Accepted claims may at any time be revoked for any tax year or portion thereof following the occurrence of one or more of the following events:\n\n(a) The claimant fails to pay his or her property tax bill within one year following the close of the tax year for which the exemption is claimed; or\n\n(b) The claimant is no longer qualified for the local property tax exemption under RSA 72:39-a; or\n\n(c) The claimant is no longer qualified under the definition of homestead in paragraph I(b) due to a change in ownership or use.\n\nV. Claims shall be made on forms prescribed by the commissioner and provided to each municipality.\n\nVI. The following shall apply to the determination of the amount of property value exempted relative to a homestead which is part of a single tax parcel upon which is located other dwelling units not owned or occupied by the taxpayer or significant non-residential use of the property:\n\n(a) If the tax parcel includes property used for business or other nonresidential use, the exempt homestead amount shall include in addition to the actual homestead the lesser of 1,000 square feet of floor area of such non-residential use property or $20,000 of equalized value, except that family owned and operated farms which are not owned by a business entity or held in the name of a non-natural person shall be eligible for the full homestead exemption on all property not assessed under RSA 79-A, 79-B, or 79-C.\n\n(b) If the tax parcel includes other dwellings or dwelling units, the value of the homestead exemption relative to the claimed homestead shall be determined by the assessing official as follows:\n\n(1) Divide the value of the tax parcel by the number of dwelling units; or\n\n(2) If the square footage of each dwelling unit is known, multiply the value of the tax parcel by a fraction consisting of the square footage of the claimed homestead divided by the total square footage of all dwelling units in the parcel; or\n\n(c) In lieu of the methods of determining the amount of homestead exemption in subparagraph (a) or (b), a taxpayer may present competent evidence of a greater proportion of exempt value to the assessing officials. In such instance the taxpayer bears the burden of proving the claimed exemption by the preponderance of the evidence.\n\n(d) The procedure, or exclusion of value resulting from the procedure in subparagraph (b) shall be waived to the extent it pertains to a single additional dwelling unit on the homestead property that is occupied by a direct lineal ascendant or descendant, sibling, aunt, uncle, niece or nephew, by blood, marriage, or law, of the qualifying taxpayer who does not pay rent, other than for utilities, as annually certified by the claimant\n\n(e) In no case shall the total homestead exemption exceed a total equalized full value of $200,000.\n\nVII. If a taxpayer purchases a homestead after April 1 for which no homestead exemption was claimed by the previous owner, the taxpayer may apply to the department for a refund of statewide education tax previously paid on the homestead, but for which no application was made. The amount of such refund shall be apportioned according to the number of days in the tax year the taxpayer owned and occupied the homestead. Claims by taxpayers purchasing homestead property shall be filed with the inventory of property transfer required to be filed with the municipality pursuant to RSA 74:18. The selectmen or assessing officials shall, within 30 days of filing of the referral claim, accept or deny it and, if accepted, notify the department. The department shall certify the amount of such refund to the state treasurer for payment from the education trust fund created by RSA 198:39.\n\nVIII. Manufactured housing as defined in RSA 674:31 qualifying as homestead property and sited on land not owned by the claimant shall be eligible for the homestead exemption based on the value of such manufactured housing without the land. Such claimant may also be eligible for a reduced renter\u2019s credit against their education income tax based on their rental of the lot or land on which the manufactured housing is located pursuant to RSA 76-A:5, III.\n\n3 New Chapters; Education Income Tax; Property Tax Abatement Program. Amend RSA by inserting after chapter 76 the following new chapters:\n\nCHAPTER 76-A\n\nEDUCATION INCOME TAX\n\n76-A:1 Definitions. In this chapter:\n\nI. \u201cConsumer price index\u201d means the consumer price index for all urban consumers published by the United States Department of Labor.\n\nII. \u201cDepartment\u201d means the department of revenue administration.\n\nIII. \u201cEducation trust fund\u201d means the education trust fund established in RSA 198:39.\n\nIV. \u201cIndividual\u201d means a natural person.\n\nV. \u201cNew Hampshire modified gross income\u201d means New Hampshire modified gross income as determined in RSA 76-A:3.\n\nVI. \u201cNew Hampshire taxable income\u201d means New Hampshire taxable income as determined in RSA 76-A:3.\n\nVII. \u201cNonresident individual\u201d means an individual who receives wages, self-employment income, or unearned income for the taxable year from sources in this state, who maintains his or her domicile outside the state.\n\nVIII.(a) \u201cResident fiduciary\u201d means:\n\n(1) The executor or administrator of the estate of a decedent who at death was domiciled in this state;\n\n(2) The trustee of a trust created by will of a decedent who at death was domiciled in this state;\n\n(3) The trustee of a trust created by, or consisting of property of, a person domiciled in this state;\n\n(4) The trustee of a trust the property of which includes a business organization as defined in RSA 77-A:1, with business activity in New Hampshire as defined in RSA 77-A:1; or\n\n(5) The trustee of a trust that has at least one beneficiary who is a resident individual, where, in the case of an individual, the trustee of the trust is a resident of New Hampshire or, in the case of a corporation or other business entity, has a place of business in New Hampshire.\n\n(b) \u201cResident fiduciary\u201d shall not include the trustee of any trust which is taxable as a corporation under the United States Internal Revenue Code, a trust to the extent it is considered to be a grantor trust pursuant to sections 671-679 of the United States Internal Revenue Code, and the trustee of a tax-qualified retirement plan under section 401(a) of the United States Internal Revenue Code.\n\nIX. \u201cResident individual\u201d means:\n\n(a) An individual domiciled in the state; or\n\n(b) An individual who maintains a permanent place of abode within the state and spends more than 183 days of the taxable year within the state.\n\nX. \u201cTaxable year\u201d means the calendar or fiscal year or portion thereof which the taxpayer uses for federal income tax purposes under the United States Internal Revenue Code.\n\nXI. \u201cTaxpayer\u201d means any individual or fiduciary subject to the provisions of this chapter.\n\nXII. \u201cUnearned income\u201d means any income which is not wage or self-employment income, including but not limited to capital gains, allocations of income from S corporations, partnerships, limited liability companies or other similar entities, dividends, interests, rents, and royalties.\n\nXIII. \u201cUnited States Internal Revenue Code\u201d means the United States Internal Revenue Code of 1986 as amended. The forms, procedures, and regulations of the United States Internal Revenue Service may be used by the commissioner of revenue administration in formulating rules for adoption under RSA 541-A. This definition shall be operative unless and until a specific statutory exception to its adoption is provided in this chapter, or until the application of one of its provisions is held to violate the New Hampshire constitution.\n\n76-A:2 Imposition of Tax. A tax is imposed upon every resident and nonresident individual and upon every resident fiduciary at the rate of 5 percent of New Hampshire taxable income as determined in RSA 76-A:3.\n\n76-A:3 New Hampshire Taxable Income.\n\nI. \u201cNew Hampshire taxable income\u201d means, for any taxable year:\n\n(a) In the case of a resident or nonresident individual, the individual\u2019s New Hampshire modified gross income, as defined in paragraph II of this section, less the following:\n\n(1) An exemption of $15,000 for the taxpayer and an additional exemption of $15,000 for the taxpayer\u2019s spouse if a joint return is made, provided that the taxpayer or spouse is not claimed as a dependent on another taxpayer\u2019s federal income tax return or New Hampshire income tax return; and\n\n(2) An additional exemption of $10,000 for each dependent to which the taxpayer is entitled for federal tax purposes under the United States Internal Revenue Code, provided that the dependent is not claimed as a dependent on another person\u2019s federal income tax return or New Hampshire income tax return.\n\n(3) A person who is claimed as a dependent under subparagraph (2) and who has earned income from wages, self-employment income, or farm income which is taxable under this chapter, shall be entitled to a separate exemption of $5,000 of such earned income on that person\u2019s New Hampshire income tax return; and\n\n(4) An additional exemption of $10,000 for a taxpayer entitled to a head of household status for federal tax purposes under the United States Internal Revenue Code.\n\n(b)(1) In the case of a resident fiduciary, the amount shown as total taxable income on the fiduciary\u2019s United States fiduciary income tax return:\n\n(A) Increased by:\n\n(i) Any interest or dividend income on obligations or securities of another state of the United States; and\n\n(ii) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and\n\n(B) Decreased by interest on, and dividends on securities attributable to the interest on, the direct obligations of the United States government.\n\n(2) For a resident fiduciary with at least one beneficiary that is not either a resident individual or another resident fiduciary, the amount of income derived by application of subparagraph (1) shall be multiplied by a fraction, the numerator of which is income properly accumulated for the benefit of resident individuals or resident fiduciaries and the denominator of which is all income property accumulated.\n\n(c) The amount of the exemptions allowed under this paragraph shall be in place for the first year of the tax only. The commissioner of revenue administration shall increase the exemption amounts allowed in each succeeding year by an amount which equals the percentage increase in the consumer price index for a recent prior annual period established by rule by the commissioner, and rounded to the nearest $10.\n\nII. \u201cNew Hampshire modified gross income\u201d means, for any taxable year, the amount of the taxpayer\u2019s adjusted gross income for federal income tax purposes under the United States Internal Revenue Code:\n\n(a) Decreased by:\n\n(1) Interest on, and dividends on securities attributable to interest on, the direct obligations of the United States government;\n\n(2) Interest and dividend income received from funds invested in the college tuition savings plan under RSA 195-H if used in accordance with RSA 195-H;\n\n(3) The amount of income taxable under this chapter which is also taxed as business profits under RSA 77-A;\n\n(4) The amount of capital gains income directly derived from sales of timber subject to taxation under RSA 79;\n\n(5) The amount of any social security income that is included the taxpayers\u2019 adjusted gross income for federal income tax purposes;\n\n(6) The amount of income attributable to pension or retirement income that the taxpayer receives in lieu of social security income (due to employment where the employer was obligated to contribute to a pension plan in lieu of social security contributions), which amount when combined with any social security income shall not exceed the maximum potential regular social security benefit per beneficiary for that year might have otherwise been available to such taxpayer, all as determined by rules adopted by the commissioner; and\n\n(7) The amount of income attributable to pension payments where the taxpayer\u2019s contributions to the pension fund were previously subject to federal personal income taxation, as determined by rules adopted by the commissioner.\n\n(b) Increased by:\n\n(1) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and\n\n(2) Any interest or dividend income on obligations or securities of another state of the United States.\n\n76-A:4 Tax; When Due. Subject to the provisions of this chapter concerning the withholding of tax and estimated tax declarations, the tax imposed by this chapter shall be deemed to be assessed and due and payable on the fifteenth day of the fourth month following the close of the taxpayer\u2019s taxable year.\n\n76-A:5 Credits. The following credits are allowed against the tax due under this chapter:\n\nI. Taxes withheld pursuant to the provisions of this chapter.\n\nII. Estimated tax payments made pursuant to this chapter.\n\nIII. An annual renter\u2019s credit of $400 on a dwelling unit subject to RSA 76:3 rented by the taxpayer as his or her primary residence prorated for each full month of residence or alternatively, a renter\u2019s credit, likewise prorated monthly which is annually equal to the local assessed value of the rented dwelling unit divided by the municipality\u2019s equalization ratio determined according to RSA 21-J:9-a (but which result shall not exceed $200,000) multiplied by the rate of taxation in RSA 76:3 for the concurrent tax year, provided the taxpayer presents competent evidence of such value of the dwelling unit. Taxpayers claiming the alternative renter\u2019s credit shall bear the burden of proving the claimed value of the rented dwelling unit by a preponderance of the evidence. Such alternative credit claims shall be on forms prescribed by the commissioner. Taxpayers who reside in residential communities, group homes, nursing homes, manufactured housing or mobile home parks, or other facilities which are neither conventional homeowner or tenant situations may be allowed to claim a renter\u2019s credit in an amount approximately equal to the state education property tax indirectly paid by the taxpayer through rent, charges or fees for care, pursuant to rules adopted by the commissioner. Persons who have claimed a homestead exemption pursuant to RSA 76:3-a may claim a renter\u2019s credit during the same year only if the exempt homestead is bought or sold during the tax year, in which case the renter\u2019s credit may be claimed for the period rent is paid before or after the date of the purchase or sale of the exempt homestead, as the case may be; or in the situation where the taxpayer owns and resides in a manufactured housing dwelling unit and rents the underlying lot or land, in which case a limited or prorated renter\u2019s credit for the statewide education tax on the home lot may be allowed pursuant to rules adopted by the commissioner. In no case shall the renter\u2019s credit exceed the tax due under this chapter.\n\nIV. The total amount of taxes paid under RSA 76:3, the statewide education tax, during the taxable year.\n\nV. In the case of a resident individual, a credit calculated by:\n\n(a) Calculating the wages, self-employment income, and unearned income of the individual earned or derived from sources in another state and subject to income tax or a tax measured by income in that state;\n\n(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer\u2019s claimed exemptions which bears the same relationship to the taxpayer\u2019s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer\u2019s New Hampshire modified gross income; and\n\n(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.\n\nVI. In the case of a nonresident individual, a credit calculated by:\n\n(a) Reducing the taxpayer\u2019s New Hampshire modified gross income by the amount of wages and self-employment income earned by the taxpayer in New Hampshire and the amount of unearned income from New Hampshire sources;\n\n(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer\u2019s claimed exemptions which bears the same relationship to the taxpayer\u2019s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer\u2019s New Hampshire modified gross income; and\n\n(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.\n\nReturns\n\n76-A:6 Returns.\n\nI. Every resident individual and nonresident individual having New Hampshire modified gross income greater than the exemption amounts provided in RSA 76-A:3, I and every resident fiduciary shall make a return to the department of revenue administration under such rules and in such form or manner as the commissioner may prescribe, on or before the due date of the tax as provided in RSA 76-A:4.\n\nII. A husband and wife who are both residents or who both earn wages or self-employment income from sources within New Hampshire shall file a joint return for any taxable year for which such a joint return is filed for United States income tax purposes.\n\nIII. Whenever any return shows that overpayment allowable to the taxpayer exceeds the amount of tax due, the department shall certify the amount of overpayment to the state treasurer for refund from the education trust fund created by RSA 198:39 or shall allow the taxpayer a credit against taxes due for a subsequent year, to the extent of the overpayment, at the taxpayer\u2019s option.\n\n76-A:7 Information Returns. Each individual, partnership, limited liability partnership corporation, limited liability corporation, proprietorship, joint stock company, association, insurance company, business trust, real estate trust, or other form of organization, organized for gain or profit, being a resident or having a place of business in this state or being a nonresident having income derived from sources subject to tax under this chapter, in whatever capacity acting, including lessors or mortgagors of personal property, fiduciaries, employers, and all officers and employees of the state or of any political subdivision of the state, having the control, receipt, custody, disposal, or payment of salaries, wages, rentals, or other compensation or income subject to the provisions of this chapter paid or payable during any year to any taxpayer subject to a tax under this chapter shall on such date or dates as the department shall from time to time designate, make complete return thereof to the department, in such form as the department may prescribe.\n\nWithholding of Tax\n\n76-A:8 Who Must Withhold. Every employer as defined by section 3401(d) of the United States Internal Revenue Code of 1986, as amended, employing any person within this state shall deduct and withhold upon wages paid to said employee, a tax equal to 5 percent of such wages less claimed exemptions, subject, however, to the provisions of RSA 76-A:11.\n\n76-A:9 Time for Payment of Withheld Taxes and Filing Withheld Taxes Returns.\n\nI. Every employer required to deduct and withhold any tax under RSA 76-A:8 shall make a quarterly return thereof to the department on or before the fifteenth day of the first calendar month following the calendar quarter for which the return is made. However, a return may be filed on or before the last day of the first calendar month following such quarter if timely deposits have been made in full payment of such taxes due for the quarter.\n\nII. Every employer shall pay over to the department, or to a depository designated by the department, the taxes so required to be deducted and withheld at the same time that such employer is required, under federal income tax law and regulations, to pay over federal taxes that are required to be deducted and withheld from wages to employees.\n\nIII. The department may, if such action is necessary in any emergency where collection of the tax may be in jeopardy, require such employer to make such return and pay such tax at any time, or from time to time.\n\n76-A:10 Employer\u2019s Liability.\n\nI. Each employer required to deduct and withhold tax under this chapter shall be liable for such tax. In the event an employer fails to withhold and pay over to the department any amount required to be withheld under RSA 76-A:8, the department shall assess such amount against the employer.\n\nII. The amount of tax required to be deducted and withheld and paid over to the department under this chapter, when so deducted and withheld, shall be held to be a special fund in trust for the state. No employee or other person shall have any right of action against the employer in respect to any moneys deducted and withheld from wages and paid over to the department in compliance or in intended compliance with this chapter.\n\n76-A:11 Use of Withholding Tables. At the election of the employer, the employer may deduct and withhold a tax determined on the basis of tables to be prepared and furnished by the department, which tax shall be substantially equivalent to the tax provided in RSA 76-A:8 and which shall be in lieu of the tax required in such section.\n\nEstimated Tax Declarations\n\n76-A:12 Filing of Declarations.\n\nI. On the fifteenth day of the fourth month of the current taxable year every resident individual, nonresident individual, and resident fiduciary, except as provided in paragraph II, shall furnish the department with an estimate of such portion of such person\u2019s New Hampshire taxable income for the current taxable year as will not be subject to the withholding provisions of this chapter.\n\nII. The provisions of paragraph I are not applicable to resident individuals and nonresident individuals who reasonably anticipate receiving less than $15,000 of New Hampshire taxable income which will not be subject to withholding during the current taxable year, or to taxpayers receiving their income from farming as defined by the United State Internal Revenue Code of 1986, as amended. The provisions of paragraph I are not applicable to resident fiduciaries who reasonably anticipate having a tax obligation under this chapter of less than $750.\n\n76-A:13 Payment of Estimated Tax. Each taxpayer required to file an estimated tax declaration shall include with the declaration of estimated income, payment of not less than 25 percent of the tax due thereon. Thereafter, on the fifteenth day of the sixth and ninth months of the taxable year, the taxpayer shall pay not less than 25 percent of the tax due upon said estimated income or any revised estimate thereof. The fourth installment of estimated tax shall be paid on the fifteenth day of the first month following the close of the taxable year for which the estimate was made.\n\nMiscellaneous Provisions\n\n76-A:14 Extension of Time for Returns. For good cause, the department may extend the time within which a taxpayer is required to file a return or declaration and if such return or declaration is filed during the period of extension no penalty or late payment charge may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.\n\n76-A:15 Administration.\n\nI. This chapter shall be administered and enforced by the commissioner of revenue administration. The commissioner shall adopt rules, under RSA 541-A, necessary to insure the proper administration of this chapter which shall be consistent with the provisions of RSA 21-J:13.\n\nII. The commissioner shall appoint such additional technical, clerical, and other personnel as the commissioner shall deem necessary to carry out the provisions of this chapter.\n\nIII. The department of revenue administration shall collect the taxes, interest, and penalties imposed under this chapter and RSA 21-J and shall pay them to the state treasurer less the administrative and enforcement costs of this chapter. The state treasurer shall deposit the remaining amount in the education trust fund established in RSA 198:39.\n\nIV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter and RSA 21-J, as part of the commissioner\u2019s authority to administer this chapter and to administer and enforce the tax laws of this state generally under RSA 21-J.\n\nV. In the collection of taxes imposed by this chapter, the department may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, and it has all of the duties imposed upon the tax collectors by RSA 80 including the optional tax sale procedure under RSA 80:58-86. The following shall also apply:\n\n(a) The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state.\n\n(b) If the state purchases the land, the state treasurer shall certify the purchase to the governor and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.\n\nVI. The commissioner shall have the authority to subpoena witnesses, records, and documents, as needed, and to administer oaths to those testifying at hearings. The department and the taxpayer may take the depositions of witnesses residing within and without the state pertaining to a matter under this chapter, in the same way as depositions are taken in civil actions in the superior court.\n\n76-A:16 Fees. Fees of witnesses shall be the same as those allowed to witnesses in the superior court. In the case of witnesses summoned by the commissioner, it shall be considered as an expense of administration of this chapter.\n\n76-A:17 Notice. Any notice required by this chapter to be given by the department to a taxpayer shall be made by mail to the last known address of the taxpayer and in the case of hearings shall be given at least 10 days before the date thereof.\n\n76-A:18 Preference. The taxes and interest imposed by this chapter have preference in any distribution of the assets of the taxpayer, whether in insolvency or otherwise.\n\n76-A:19 Dissolutions, Withdrawals, and Statements of Good Standing.\n\nI.(a) No employer organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members and managers pursuant to RSA 304-C:58 until all taxes required to be withheld by the employer under this chapter, and any interest and penalties that related thereto, have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax required to be withheld, tax interest, or penalties for taxes administered by the department are due and unpaid.\n\n(b) In order to transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or its members or managers pursuant to RSA 304-C:58, an employer shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer\u2019s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a certificate in accordance with subparagraph (a).\n\nII. In order to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) or RSA 304-C:68, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer\u2019s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal for the purposes required under RSA 293-A:15.20(b)(6) or RSA 304-C:68.\n\nIII. In order to obtain a statement that it is in good standing with the department of revenue administration, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer\u2019s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.\n\n76-A:20 Liens for Tax.\n\nI. If any employer required to deduct and withhold a tax under this chapter neglects or refuses to pay the same after demand, the unpaid amount, including any late payment charge and interest together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to such employer. Such liens shall arise at the time assessment and demand is made by the department and shall continue until the liability for the full amount of the lien is satisfied or becomes unenforceable. Such lien against personal property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the secretary of state and in the office of the town clerk where the taxpayer resides. Such lien against real property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the register of deeds for the county in which the property subject to the lien is situated. In the case of any prior mortgage on real or personal property so written as to secure a present debt plus future advances by the mortgagee to the mortgagor, the lien herein provided, when notice thereof has been properly recorded, shall be subject to such prior mortgage unless the department also notifies the mortgagee in writing of the recording of such lien, in which case any indebtedness thereafter created from mortgagor to mortgagee shall be junior to the lien herein provided for.\n\nII. The lien created by paragraph I shall be released upon satisfaction of the amount of the lien or upon a finding by the commissioner that the lien has become unenforceable, or if there is furnished to the department a bond with surety approved by the department in a penal sum sufficient to equal the amount of the lien, said bond to be conditioned upon the payment of the amount of the lien upon a final determination or adjudication of the employer\u2019s liability therefor.\n\nIII. The lien created by paragraph I may be foreclosed in the case of real estate agreeably with the provisions of law relating to foreclosure of mortgages on real estate, and in the case of personal property agreeably with the provisions of law relating to the foreclosure of security interests in personal property.\n\nIV. To secure payment of the taxes, fees, charges, and interest imposed by this chapter and RSA 21-J, the department may avail itself of any other provision of law relating to liens for taxes.\n\n76-A:21 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of New Hampshire modified gross income in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received, within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the taxpayer of any penalty for failure to make a correct original return or relieve the taxpayer from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.\n\n76-A:22 Corrections. Each taxpayer shall report to the commissioner any change or correction in the amount of the taxpayer\u2019s New Hampshire modified gross income or exemptions, such as may result from determinations by the United States Internal Revenue Service, with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer becomes aware of such change or correction, including receipt of notice from the United Stated Internal Revenue Service that a change in the taxpayer\u2019s federal adjusted gross income has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months of the filing of the report.\n\n76-A:23 Taxpayer Records.\n\nI. Every taxpayer shall:\n\n(a) Keep such records as may be necessary to determine the amount of the taxpayer\u2019s liability under this chapter;\n\n(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined;\n\n(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times.\n\nII. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.\n\n76-A:24 Severability. If any provision or provisions of this chapter, is or are declared unconstitutional or inoperative by a final judgment, order, or decree of the Supreme Court of the United States or of the supreme court of New Hampshire, the remaining provisions of said chapter shall not be affected thereby.\n\nCHAPTER 76-B\n\nPROPERTY TAX ABATEMENT PROGRAM\n\n76-B:1 Purpose; Property Tax Abatement Program. The purpose of the property tax abatement program is to aid in preserving New Hampshire\u2019s tradition of home ownership by abating excessive and unreasonable property tax burdens.\n\n76-B:2 Definitions. In this subdivision:\n\nI. \u201cHomestead\u201d means \u201chomestead\u201d as defined and limited for purposes of the homestead exemption in RSA 76:3-a.\n\nII. \u201cHousehold\u201d includes all persons living with taxpayer in the same dwelling unit that has qualified for a homestead exemption. A person not related by blood or marriage to the taxpayer and who is either a bona fide renter of a room within a dwelling unit/homestead or a bona fide employee providing personal care to a member of the household and who is not related to the person for whom the care is provided shall not be included in the household, provided that if a renter, his or her rent is accounted for in a statement of household income through a Form 1040 Schedule E or equivalent form approved by commissioner of revenue administration. A household member who files separately from the taxpayer and who only resides in the taxpayer\u2019s home for part of the year may pro rate his or her annual income based on the number of months rounded up to a whole number of months that the member resided in the household.\n\nIII. \u201cHousehold income\u201d means the sum of the personal incomes of all household members. Personal income is the federal adjusted gross income (as determined by Internal Revenue Code) increased by tax-exempt interest (Form 1040, line 8b), the amount of net capital losses (Form 1040, line 13, Schedule D loss), the amount of other losses (from sales of business property, Form 1040, line 14, Form 4797), the amount of business losses (Form 1040, line 12, Schedule C), the amount of losses from rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICS, etc. (Form 1040, line 17, Schedule E losses), the amount of nontaxable pensions and annuities (Form 1040, line 16a-16b), and the amount of nontaxable social security benefits (Form 1040 lines 20a-20b). Federal Internal Revenue Service form and line numbers are for reference in defining the meaning of terms. If federal form and line numbers change subsequent to the effective date of this paragraph, the commissioner of revenue administration may establish comparable revised defining references by rules, adopted pursuant to RSA 541-A.\n\nIV. \u201cQualifying taxpayer\u201d means a taxpayer whose total property taxes on the taxpayer\u2019s homestead exceeds 8 percent of household income for a given year and who has an eligibility percentage of greater than zero percent.\n\n76-B:3 Applications.\n\nI. The commissioner of revenue administration shall provide municipalities with notices of the availability of and instructions for claiming property tax abatements under this subdivision, to be mailed with property tax bills beginning in November 2010 and with all property tax bills for each billing thereafter.\n\nII. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the forms for applications for property tax abatements and statements of household income.\n\nIII. Applications for abatement may be filed any time during a given calendar year based on the prior year\u2019s personal income and property taxes, including local, county, and state property taxes, assessed on the homestead. Applications should be filed before April 30 of each year. Those applications filed between May 1 and December 31 will be accepted as late and may be delayed in payment or denied if funds are not available.\n\nIV. An application for property tax abatement and a statement of household income shall be submitted and signed, as true to the best knowledge and belief of the applicants under penalties of perjury, by all adult members of the household who contribute income to the household. Copies of all federal and state personal income tax returns shall be filed with the application. An applicant who is not required to file federal or state personal income tax returns due to low income, shall complete and sign these forms if requested to do so by the commissioner of revenue administration.\n\n76-B:4 Qualifying Taxpayers.\n\nI. Each taxpayer who submits a complete application for abatement shall be assigned an eligibility percentage based on household income. The eligibility percentage shall be the lesser of 100 percent or a ratio equal to (twice the household exemptions minus household income) divided by household exemptions, where household exemptions equal the total amount of exemptions that household members qualify for under RSA 76-A:3, I(a).\n\nII. Each qualifying taxpayer\u2019s abatement shall equal their eligibility percentage times their maximum excess property tax burden. The maximum excess property tax burden is the entire amount of property taxes on the taxpayer\u2019s homestead in excess of the circuit breaker limit for the year. By July 31 of each year the commissioner shall determine the circuit breaker limit for the current year\u2019s applications based on prior year\u2019s income and property taxes by establishing it as the lowest percentage, rounded to the nearest 1/10 percentage point, where all payments of abatements due on approved applications received by April 30 will be less than available dedicated and appropriated funds on hand as of June 30, but not less than 8 percent.\n\n76-B:5 Payments of Approved Abatements.\n\nI. By June 30 of each year, the commissioner of revenue administration shall pay abatements due on approved applications that were received prior to May 1 of that year. Abatements due on approved applications that were received on or after May 1 may be paid at the convenience of the department of revenue administration as funds are available during the remainder of that fiscal year or rejected if funds are not available.\n\nII. The department of revenue administration shall make abatement payments either jointly to the taxpayer and the tax assessor of the taxpayer\u2019s homestead municipality, or if so directed on the application, directly to the municipality of the taxpayer\u2019s homestead on the taxpayer\u2019s account, so the abatement may be used as a payment of property taxes due.\n\nIII. Abatements not deposited within one year of issuance may be canceled and forfeited back to the property tax abatement program fund.\n\nIV. If the department determines that an abatement was overpaid due to subsequent audit, amended return, or error correction, the taxpayer shall return the overpayment and the amount may be withheld from future abatements or the amount of overpayment due plus interest shall accrue as a lien against the taxpayer\u2019s homestead, to be paid upon sale of the real estate.\n\nV. The property tax abatement program fund is established within the office of the state treasurer. This fund shall be nonlapsing and shall be for the sole purpose of making payments on approved abatement applications under this section.\n\n4 Education Trust Fund; Dedicated Revenues. Amend RSA 6:12, I(b)(65) to read as follows:\n\n(65) Money received under [ RSA 77-A, RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F,] RSA 198:46[,] and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39.\n\n5 Reference to Interest and Dividends Tax Deleted. Amend RSA 21-J:31 to read as follows:\n\n21-J:31 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in [ RSA 77:18-b,] RSA 77-A:9, RSA 77-E:8, RSA 83-C:6, RSA 83-E:5, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.\n\n6 Reference to Interest and Dividends Tax Deleted. Amend the introductory paragraph of RSA 21-J:33-a, I to read as follows:\n\nI. If there is a substantial understatement of tax imposed under [ RSA 77,] RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A or RSA 83-C, or RSA 83-E, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.\n\n7 Reports on Status of Monthly Tax Refunds; Reference Deleted. Amend the introductory paragraph of RSA 21-J:45, I to read as follows:\n\nI. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each month, the status of monthly refunds pending from the [ combined] general fund [ and education trust fund] for the following taxes:\n\n8 Reference to Interest and Dividends Tax Deleted. Amend RSA 21-J:46, III to read as follows:\n\nIII. This section shall apply only to tax returns and associated payments under [ RSA 77,] RSA 77-A[,] and RSA 77-E.\n\n9 Reference to Interest and Dividend Tax Deleted; Education Income Tax Added. Amend RSA 72:34, II to read as follows:\n\nII. For those exemptions having income or asset limitations, the assessing officials may request true copies of any of the following, as needed to verify eligibility. Any documents submitted shall be considered confidential, handled so as to protect the privacy of the applicant, and returned to the applicant at the time a decision is made on the application. The documents are:\n\n(a) Federal income tax form; [ and]\n\n(b) [ State interest and dividends tax form; and\n\n(c)] Property tax inventory form filed in any other town; and\n\n(c) Education income tax form.\n\nRSA 359-C shall not apply to the documents requested for verification under this section.\n\n10 Adjustment to Business Profits Tax; Reference Changed. Amend RSA 77-A:4, I to read as follows:\n\nI. In the case of a business organization which is subject to taxation under RSA [ 77] 76-A, a deduction of such amount of gross business profits as is attributable to income which is taxable or is specifically exempted from taxation under RSA [ 77] 76-A.\n\n11 Education Trust Fund. Amend RSA 198:39, I(k) to read as follows:\n\n(k) The net revenue from the education income tax from the department of revenue administration pursuant to RSA 76-A:15, after deducting the necessary costs of collection and administration including taxpayer refunds under RSA 76-A:6, III.\n\n(l) Any other moneys appropriated from the general fund.\n\n12 Business Profits Tax; Rate Reduced; January 1, 2009. Amend RSA 77-A:2, II to read as follows:\n\n77-A:2 Imposition of Tax. A tax is imposed at the rate of [ 8.5] 7.5 percent upon the taxable business profits of every business organization.\n\n13 Initial Funding; Bonds Authorized. To provide initial funding for start-up costs including consultants, facilities, equipment and computer purchases, and other administrative and enforcement costs under RSA 76-A, RSA 76:3-a and RSA 76-B, in excess of funds appropriated, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding an amount certified by the commissioner of revenue administration and for said purposes may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A. Payments of principal and interest of the bonds and notes shall be made from the education trust fund established in RSA 198:39. The bonds shall be 5-year bonds.\n\n14 Appropriations.\n\nI. The sum of $20,000,000 for the fiscal year ending June 30, 2010 is hereby appropriated to the department of revenue administration to fund the costs necessary to implement RSA 76-A, 76:3-a, and RSA 76-B. This appropriation shall be non-lapsing. The governor is authorized to draw a warrant for said sum out of any money in the treasury, including the education trust fund, not otherwise appropriated.\n\n15 First Taxable Year of Income Tax. The first taxable period under RSA 76-A, as inserted by section 2 of this act, begins January 1, 2010, and ends December 31, 2010. Persons liable for a tax during the first taxable period and who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 76-A as the period bears to their taxable year. The determination of the tax shall be made under rules adopted by the commissioner of revenue administration under RSA 541-A, consistent with the general purposes and provisions of RSA 76-A. Persons required to make information returns for the first taxable period shall make them on a proportional basis in such form as the commissioner requires. For such first taxable period under RSA 76-A, all penalties, but not interest, shall be waived for underpayment of estimated taxes and insufficient withholding for calendar year 2010.\n\n16 Returns for Certain Taxes. All persons who are liable for a tax under RSA 77 as of December 31, 2009, who thereafter are no longer liable for a tax under RSA 77 because of the passage of this act shall make a return of such taxes due the commissioner of revenue administration in such manner and on such forms as the commissioner shall prescribe in rules adopted under RSA 541-A. The administrative provisions of RSA 77 shall remain in effect to permit the collection of taxes upon income taxable under RSA 77 which is received by persons subject to taxation under that chapter through December 31, 2009, and to permit the distribution of that revenue. Persons who are liable for a tax under RSA 77 who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 77 as the reporting period bears to their taxable year.\n\n17 Severability. If any provision of this act or the application thereof to any person or circumstance is deemed invalid, the invalidity does not affect the other provisions or applications of this act which can be given effect without the invalid provisions or applications and to this end the provision of this act are severable.\n\n18 Repeals. The following are repealed:\n\nI. RSA 77, relative to taxation of incomes.\n\nII. RSA 77-A:20-a, relative to the distribution of business profits tax revenues.\n\nIII. RSA 77-B, relative to the commuter income tax.\n\nIV. RSA 77-E:2, relative to the imposition of the business enterprise tax.\n\nV. RSA 77-E:14, relative to business enterprise tax revenues dedicated to the education trust fund.\n\nVI. RSA 78:32, relative to tobacco tax revenues dedicated to the education trust fund.\n\nVII. RSA 78-A:26, III, relative to meals and rooms tax revenues dedicated to the education trust fund.\n\nVIII. RSA 78-B:13, relative to real estate transfer tax revenues dedicated to the education trust fund.\n\nIX. RSA 83-F:7, I, relative to utility property tax revenues dedicated to the education trust fund.\n\nX. RSA 198:39, I(a) through (f), relative to revenues dedicated to the education trust fund from the business profits tax, the business enterprise tax, the tobacco tax, the meals and rooms tax, the real estate transfer tax, and the utility property tax.\n\nXI. RSA 261:52-a, relative to notice that the interest and dividends tax may be due.\n\nXII. RSA 391:3, relative to the taxation of common trust funds under RSA 77.\n\n19 Effective Date. This act shall take effect January 1, 2010.\n\nLBAO\n\n09-0557\n\nRevised 03/05/09\n\nHB 642 FISCAL NOTE\n\nAN ACT establishing a flat rate education income tax and relative to the statewide enhanced education tax and certain other taxes.\n\nMETHODOLOGY:\n\nThe Department of Revenue Administration states this bill establishes a flat rate education income tax; establishes a rate of $5.50 per $1,000 for the statewide education tax; repeals the interest and dividends tax and the business enterprise tax; reduces the rate of the business profits tax; and repeals provisions which dedicate certain revenue to the education trust fund. The Department assumes this bill will take effect January 1, 2010. The Department estimates changes to the education trust fund and general fund per tax year as follows:\n\nEducation Trust Fund\n\nGeneral Fund\n\nEducation Property Tax\n\n$718,281,109\n\n-\n\nEducation Income Tax\n\n$821,620,700\n\n-\n\nRepeal of Business Enterprise Tax\n\n($166,668,923)\n\n($55,556,307)\n\nReduction of Business Profits Tax\n\n($9,414,142)\n\n($34,518,521)\n\nRepeal of Statewide Education Property Tax\n\n($363,000,000)\n\n-\n\nRepeal of Interest and Dividends Tax\n\n-\n\n($115,000,000)\n\nRedistribution of Tobacco Tax, Utility Property Tax, Meals and Rooms, and Real Estate Transfer Tax\n\n($196,607,912)\n\n$196,607,912\n\nTotal Change To Education Trust Fund\n\n$804,210,832\n\n($8,466,916)\n\nThis bill appropriates $20,000,000 to the Department for the fiscal year ending June 30, 2010 to fund start-up costs associated with this bill. This appropriation shall be non-lapsing. The governor is authorized to draw a warrant for this sum out of any money in the treasury, including the education trust fund. The Department assumes these costs will be funded by the education trust fund, increasing education trust fund expenditures by $20,000,000 in FY 2010. The Department states it cannot estimate whether the $20,000,000 appropriation will be sufficient to fund the implementation this bill as the number of filed returns is expected to increase tenfold and a larger building will be required for office space as well as additional storage space, staffing, and equipment. The bill authorizes the state treasurer to issue five-year bonds in an amount certified by the Commissioner of the Department to be necessary for implementation in excess of the appropriation. Payment of the principal and interest on the bonds and notes will be made from the education trust fund.\n\nUsing 2000 census data with total equalized valuation of property not including utilities and railroads, the Department calculates the education tax on property will increase state revenues by approximately $718,281,109 per tax year. However, the Department states it is unable to calculate reductions to this revenue from abatements filed by households whose total property tax exceeds eight percent of household income. Also, the Department cannot calculate reductions outlined in the bill for property used for business or other nonresidential use or the renter\u2019s credit of $400 per month or $4,800 per year.\n\nUsing the IRS Statistics of Income bulletin for tax year 2006, the Department calculates potential increase from the flat rate education income tax per tax year as follows:\n\nSingle Returns Filed\n\n388,149\n\nTotal Number of Joint Filers\n\n545,624\n\nDependent Children\n\n289,892\n\nHeads Of Household\n\n56,504\n\nTotal Income On All Returns\n\n$40,176,027,000\n\nLess Pensions\n\n-$2,023,415,000\n\nLess Social Security\n\n-$741,123,000\n\nLess $15,000 Exemption For Each Joint Filer\n\n-$8,184,360,000\n\nLess $15,000 Exemption Single Filer\n\n-$5,822,235,000\n\nLess $10,000 Exemption For Each Child\n\n-$2,898,920,000\n\nLess $10,000 Exemption For Head Of Household\n\n-$565,040,000\n\nSubtotal Taxable Income\n\n$19,940,934,000\n\nSubtotal Tax @ 5%\n\n$997,046,700\n\nPlus Tax On Income From Other States Bonds And\n\nI&D Income Not Taxed By US Government\n\n$2,074,000\n\nLess Taxes Paid On Business Profits Tax\n\n-$15,000,000\n\nLess Taxes Paid By Residents And Nonresidents To Other States\n\n-$155,000,000\n\nLess Tax Amount Of Income As Interest On US Obligations\n\n-$7,500,000\n\nTotal Estimate Of Education Income Tax\n\n$821,620,700\n\nThis bill allows education property taxes paid to be deducted from taxable income. However, the Department is unable to calculate the reduction in estimated revenue from this provision. Also, the Department is unable to estimate the value of the $5,000 exemption for children with taxable income.\n\nThis bill does not establish positions.", "in_text": [], "chars": 59677}, "nver": 0, "namd": 0, "rsa": {"RSA 76:3": "/laws/76#s3", "RSA 72": "/laws/72", "RSA 73": "/laws/73", "RSA 82": "/laws/82", "RSA 83-F": "/laws/83-f", "RSA 76": "/laws/76", "RSA 654:1": "/laws/654#s1", "RSA 79-A": "/laws/79-a", "RSA 72:39-a": "/laws/72#s39-a", "RSA 74:18": "/laws/74#s18", "RSA 198:39": "/laws/198#s39", "RSA 674:31": "/laws/674#s31", "RSA 77-A:1": "/laws/77-a#s1", "RSA 541-A": "/laws/541-a", "RSA 195-H": "/laws/195-h", "RSA 77-A": "/laws/77-a", "RSA 79": "/laws/79", "RSA 21-J:9-a": "/laws/21-j#s9-a", "RSA 76:3-a": "/laws/76", "RSA 21-J:28": "/laws/21-j#s28", "RSA 21-J:33": "/laws/21-j#s33", "RSA 21-J:13": "/laws/21-j#s13", "RSA 21-J": "/laws/21-j", "RSA 80": "/laws/80", "RSA 80:58-86": "/laws/80", "RSA 80:26": "/laws/80#s26", "RSA 293-A:14.05": "/laws/293-a#s14.05", "RSA 304-C:58": "/laws/304-c#s58", "RSA 293-A:15.20": "/laws/293-a#s15.20", "RSA 304-C:68": "/laws/304-c#s68", "RSA 21-J:29": "/laws/21-j#s29", "RSA 21-J:39": "/laws/21-j#s39", "RSA 6:12": "/laws/6#s12", "RSA 77-E": "/laws/77-e", "RSA 78": "/laws/78", "RSA 78-A": "/laws/78-a", "RSA 78-B": "/laws/78-b", "RSA 198:46": "/laws/198#s46", "RSA 21-J:31": "/laws/21-j#s31", "RSA 77:18-b": "/laws/77", "RSA 77-A:9": "/laws/77-a#s9", "RSA 77-E:8": "/laws/77-e#s8", "RSA 83-C:6": "/laws/83-c", "RSA 83-E:5": "/laws/83-e", "RSA 84-A:7": "/laws/84-a#s7", "RSA 84-C:7": "/laws/84-c#s7", "RSA 21-J:33-a": "/laws/21-j#s33-a", "RSA 77": "/laws/77", "RSA 78-C": "/laws/78-c", "RSA 82-A": "/laws/82-a", "RSA 83-C": "/laws/83-c", "RSA 83-E": "/laws/83-e", "RSA 21-J:45": "/laws/21-j#s45", "RSA 21-J:46": "/laws/21-j#s46", "RSA 72:34": "/laws/72#s34", "RSA 359-C": "/laws/359-c", "RSA 77-A:4": "/laws/77-a#s4", "RSA 77-A:2": "/laws/77-a#s2", "RSA 6-A": "/laws/6-a", "RSA 77-A:20-a": "/laws/77-a#s20-a", "RSA 77-B": "/laws/77-b", "RSA 77-E:2": "/laws/77-e#s2", "RSA 77-E:14": "/laws/77-e#s14", "RSA 78:32": "/laws/78", "RSA 78-A:26": "/laws/78-a#s26", "RSA 78-B:13": "/laws/78-b#s13", "RSA 83-F:7": "/laws/83-f#s7", "RSA 261:52-a": "/laws/261#s52-a", "RSA 391:3": "/laws/391#s3"}, "amends": {"RSA 76": "/laws/76", "RSA 6:12": "/laws/6#s12", "RSA 21-J:31": "/laws/21-j#s31", "RSA 21-J:33-a": "/laws/21-j#s33-a", "RSA 21-J:45": "/laws/21-j#s45", "RSA 21-J:46": "/laws/21-j#s46", "RSA 72:34": "/laws/72#s34", "RSA 77-A:4": "/laws/77-a#s4", "RSA 198:39": "/laws/198#s39", "RSA 77-A:2": "/laws/77-a#s2", "RSA 77": "/laws/77", "RSA 77-A:20-a": "/laws/77-a#s20-a", "RSA 77-B": "/laws/77-b", "RSA 77-E:2": "/laws/77-e#s2", "RSA 77-E:14": "/laws/77-e#s14", "RSA 78:32": "/laws/78", "RSA 78-A:26": "/laws/78-a#s26", "RSA 78-B:13": "/laws/78-b#s13", "RSA 83-F:7": "/laws/83-f#s7", "RSA 261:52-a": "/laws/261#s52-a", "RSA 391:3": "/laws/391#s3", "RSA 76:3": "/laws/76#s3"}, "related": [{"g": 1, "o": "2007-2008/HB1593", "n": "HB 1593-FN-A-LOCAL", "t": "establishing a flat rate education income tax and relative to the statewide enhanced education tax and certain other taxes.", "y": 2008, "c": "Died", "s": "Filed before as {b}, with the same text."}, {"g": 1, "o": "2005-2006/HB622", "n": "HB 622-FN-A", "t": "establishing an income tax.", "y": 2005, "c": "Died", "s": "It contains the text of {b}, filed before it."}, {"g": 1, "o": "2003-2004/HB1251", "n": "HB 1251-FN-A", "t": "establishing an income tax.", "y": 2004, "c": "Died", "s": "It contains the text of {b}, filed before it."}, {"g": 1, "o": "2007-2008/HB1373", "n": "HB 1373-FN-A-LOCAL", "t": "establishing an income tax.", "y": 2008, "c": "Died", "s": "It contains the text of {b}, filed before it."}, {"g": 1, "o": "2001-2002/HB759", "n": "HB 759-FN-A-LOCAL", "t": "establishing a flat rate education income tax, relative to the state education property tax and certain other taxes, and relative to other sources of funding for education.", "y": 2001, "c": "Died", "s": "Its text was part of {b}, a longer bill filed before it."}, {"g": 2, "o": "2009-2010/HB583", "n": "HB 583-FN-A-LOCAL", "t": "establishing an income tax to adequately fund public education and relative to employment of teachers.", "y": 2009, "c": "Died", "s": "It contains the text of {b}, a shorter bill."}, {"g": 2, "o": "2009-2010/HB584", "n": "HB 584-FN-A", "t": "establishing an income tax for the purpose of paying college tuition for emergency first responders, law enforcement officers, and dependents of emergency first responders and law enforcement officers.", "y": 2009, "c": "Died", "s": "It contains the text of {b}, a shorter bill."}]}