{"id": "HB123", "year": 2025, "term": "2025-2026", "title": "(Second New Title) defining pre-sequestration timber tax revenue, establishing a moratorium on carbon sequestration and establishing a commission to study the effects of carbon sequestration in New Hampshire forests upon state and local tax revenue, effective forest management, and the health of New Hampshire\u2019s logging industry.", "narrative": "It was introduced on January 8, 2025 and referred to the House Municipal and County Government committee. The committee held a public hearing on February 10, 2025, with 24 people signed in online: 6 in support and 18 in opposition. The committee held a public hearing on February 18, 2025 on a proposed non-germane amendment (2025-0153h), with 20 people signed in online: 2 in support and 18 in opposition. The committee met in executive session on March 3, 2025 to vote on its recommendation. The committee voted unanimously, 18\u20130, to recommend that the House pass it with changes (amendment 2025-0654h), and the report was placed on the consent calendar. On March 13, 2025 the House failed \u201cLay HB123 on Table\u201d on a division vote 171\u2013185, on a motion by Rep. Jason Osborne. The committee's amendment (2025-0654h) was adopted on a voice vote on March 13, 2025, changing the text of the bill. On March 13, 2025 the House voted to pass it with changes on a roll call 197\u2013158. On March 13, 2025 the bill was referred to the Ways and Means committee, whose chair waived the referral under House Rule 47(f). It crossed to the Senate on March 20, 2025 and was referred to the Senate Energy and Natural Resources committee. The committee held a public hearing on May 6, 2025. The committee voted 4\u20131 to recommend that the Senate pass it with changes (amendment 2025-2133s), and the report was placed on the consent calendar. The committee's amendment (2025-2133s) was adopted on a voice vote on May 15, 2025, changing the text of the bill. On May 15, 2025 the Senate voted to pass it with changes on a voice vote. On May 15, 2025 the bill was referred to the Ways and Means committee. The committee voted unanimously, 3\u20130, to recommend that the Senate pass it, and the report was placed on the consent calendar. On May 22, 2025 the Senate voted to pass it on a voice vote and ordered it to a third reading. On June 12, 2025 the House adopted \u201cHouse Concurs with Senate Amendment 2025-2133s\u201d on a division vote 268\u201374, on a motion by Rep. Diane Pauer. The bill was enrolled on June 26, 2025 \u2014 the final check of the text before it goes to the governor. The governor signed it on July 15, 2025, making it Chapter 164 of the session laws.", "stages": [{"label": "House Committee (Municipal and County Government)", "hand": "H:committee", "text": "It was introduced on January 8, 2025 and referred to the House Municipal and County Government committee. The committee held a public hearing on February 10, 2025, with 24 people signed in online: 6 in support and 18 in opposition. The committee held a public hearing on February 18, 2025 on a proposed non-germane amendment (2025-0153h), with 20 people signed in online: 2 in support and 18 in opposition. The committee met in executive session on March 3, 2025 to vote on its recommendation. The committee voted unanimously, 18\u20130, to recommend that the House pass it with changes (amendment 2025-0654h), and the report was placed on the consent calendar.", "notes": ["A committee decides whether its report goes on the consent calendar, and can send it there even when its members divided on the recommendation itself. The chamber adopts all the reports on its consent calendar in one vote, without floor debate, unless a bill is taken off it first.", "The House took this bill off its consent calendar."]}, {"label": "On the House Floor", "hand": "H:floor", "text": "On March 13, 2025 the House failed \u201cLay HB123 on Table\u201d on a division vote 171\u2013185, on a motion by Rep. Jason Osborne. The committee's amendment (2025-0654h) was adopted on a voice vote on March 13, 2025, changing the text of the bill. On March 13, 2025 the House voted to pass it with changes on a roll call 197\u2013158. On March 13, 2025 the bill was referred to the Ways and Means committee, whose chair waived the referral under House Rule 47(f).", "notes": []}, {"label": "Senate Committee (Energy and Natural Resources)", "hand": "S:committee", "text": "It crossed to the Senate on March 20, 2025 and was referred to the Senate Energy and Natural Resources committee. The committee held a public hearing on May 6, 2025. The committee voted 4\u20131 to recommend that the Senate pass it with changes (amendment 2025-2133s), and the report was placed on the consent calendar.", "notes": []}, {"label": "On the Senate Floor", "hand": "S:floor", "text": "The committee's amendment (2025-2133s) was adopted on a voice vote on May 15, 2025, changing the text of the bill. On May 15, 2025 the Senate voted to pass it with changes on a voice vote.", "notes": []}, {"label": "Senate Committee (Ways and Means)", "hand": "S:committee", "text": "On May 15, 2025 the bill was referred to the Ways and Means committee. The committee voted unanimously, 3\u20130, to recommend that the Senate pass it, and the report was placed on the consent calendar.", "notes": []}, {"label": "On the Senate Floor", "hand": "S:floor", "text": "On May 22, 2025 the Senate voted to pass it on a voice vote and ordered it to a third reading.", "notes": []}, {"label": "On the House Floor", "hand": "H:floor", "text": "On June 12, 2025 the House adopted \u201cHouse Concurs with Senate Amendment 2025-2133s\u201d on a division vote 268\u201374, on a motion by Rep. Diane Pauer.", "notes": []}, {"label": "With the Governor", "hand": "G:governor", "text": "The bill was enrolled on June 26, 2025 \u2014 the final check of the text before it goes to the governor. The governor signed it on July 15, 2025, making it Chapter 164 of the session laws.", "notes": []}], "story_people": [{"text": "Rep. Jason Osborne", "label": "Rep. Jason Osborne (R - Rock 2)", "slug": "jason-osborne-rock-2"}, {"text": "Rep. Diane Pauer", "label": "Rep. Diane Pauer (R - Hills 36)", "slug": "diane-pauer-hills-36"}], "notes": [], "vote_note": "4 of the floor votes on this bill were voice or division votes, which do not record how individual legislators voted.", "events": [{"date": "2025-01-08", "text": "Introduced 01/08/2025 and referred to Municipal and County Government", "routine": false, "cite": "HJ 2, page 6", "plain": "Introduced and referred to Municipal and County Government"}, {"date": "2025-02-10", "text": "Public Hearing: 02/10/2025 01:00 pm LOB 301-303", "routine": false, "testimony": {"date": "2025-02-10", "total": 24, "support": 6, "oppose": 18, "neutral": 0, "dated": true}}, {"date": "2025-02-18", "text": "Public Hearing on non-germane Amendment # 2025-0153h: 02/18/2025 09:50 am LOB 201", "routine": false, "testimony": {"date": "2025-02-18", "total": 20, "support": 2, "oppose": 18, "neutral": 0, "dated": true}}, {"date": "2025-03-03", "text": "Executive Session: 03/03/2025 01:00 pm LOB 301-303", "routine": false}, {"date": "2025-03-03", "text": "Committee Report: Ought to Pass with Amendment # 2025-0654h (NT) 03/03/2025 (Vote 18-0; CC)", "routine": false}, {"date": "2025-03-11", "text": "Removed from Consent (Reps. Kuttab, Popovici-Muller, Boehm, Turcotte, Scully, Perez, D. Kelley, Tom Mannion, Seaworth, Granger) 03/06/2025", "routine": false, "cite": "HJ 8, page 2", "plain": "Removed from the consent calendar, to be debated"}, {"date": "2025-03-13", "text": "Lay HB123 on Table (Rep. Osborne): MF DV 171-185 03/13/2025", "routine": false, "cite": "HJ 8, page 93", "plain": "Motion to set the bill aside failed, 171\u2013185 on a division vote"}, {"date": "2025-03-13", "text": "Amendment # 2025-0654h (NT): AA VV 03/13/2025", "routine": false, "cite": "HJ 8, page 92", "plain": "Amendment 2025-0654h adopted, on a voice vote"}, {"date": "2025-03-13", "text": "Ought to Pass with Amendment 2025-0654h: MA RC 197-158 03/13/2025", "routine": false, "cite": "HJ 8, page 95", "plain": "Bill passed with changes, 197\u2013158 on a roll call"}, {"date": "2025-03-13", "text": "Referred to Ways and Means 03/13/2025", "routine": false, "cite": "HJ 8, page 95", "plain": "Referred to Ways and Means"}, {"date": "2025-03-20", "text": "Referral Waived by Committee Chair per House Rule 47(f) 03/20/2025", "routine": false, "cite": "HJ 9, page 18", "plain": "Its second committee's chair waived the referral"}, {"date": "2025-03-20", "text": "Introduced 03/20/2025 and Referred to Energy and Natural Resources", "routine": false, "cite": "SJ 9", "plain": "Introduced and referred to Energy and Natural Resources"}, {"date": "2025-05-06", "text": "Hearing: 05/06/2025, Room 103, SH, 09:00 am", "routine": false, "cite": "SC 20", "cite_url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2020%20May%201%202025.pdf", "plain": "Public hearing, 9:00 a.m., Room 103, State House"}, {"date": "2025-05-15", "text": "Committee Report: Ought to Pass with Amendment # 2025-2133s, 05/15/2025; Vote 4-1; CC; SC 21A", "routine": false, "cite": "SC 21A", "cite_url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2021A%20May%208%202025.pdf", "plain": "Committee report: pass the bill with changes (amendment 2025-2133s), 4\u20131, for the consent calendar"}, {"date": "2025-05-15", "text": "Committee Amendment # 2025-2133s, AA, VV; 05/15/2025", "routine": false, "cite": "SJ 13", "plain": "Committee amendment 2025-2133s adopted, on a voice vote"}, {"date": "2025-05-15", "text": "Ought to Pass with Amendment #2025-2133s, MA, VV; 05/15/2025", "routine": false, "cite": "SJ 13", "plain": "Bill passed with changes, on a voice vote"}, {"date": "2025-05-15", "text": "Referred to Ways and Means, 05/15/2025", "routine": false, "cite": "SJ 13", "plain": "Referred to Ways and Means,"}, {"date": "2025-05-21", "text": "Hearing: 05/21/2025, Room 100, SH, 09:00 am, on proposed amendment # 2025-2214s", "routine": false, "cite": "SC 22", "cite_url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2022%20May%2015%202025.pdf", "plain": "Public hearing, 9:00 a.m., Room 100, State House"}, {"date": "2025-05-22", "text": "Committee Report: Ought to Pass, 05/22/2025; Vote 3-0; CC; SC 22A", "routine": false, "cite": "SC 22A", "cite_url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2022A%20May%2015%202025.pdf", "plain": "Committee report: pass the bill, 3\u20130, for the consent calendar"}, {"date": "2025-05-22", "text": "Ought to Pass: MA, VV; OT3rdg; 05/22/2025", "routine": false, "cite": "SJ 14", "plain": "Bill passed, on a voice vote"}, {"date": "2025-06-12", "text": "House Concurs with Senate Amendment 2025-2133s (Rep. Pauer): MA DV 268-74 06/12/2025", "routine": false, "cite": "HJ 17, page 14", "plain": "Changes accepted, 268\u201374 on a division vote"}, {"date": "2025-06-26", "text": "Enrolled Adopted, VV, (In recess 06/26/2025)", "routine": false, "cite": "SJ 18", "plain": "Enrolled: the final text checked before it goes to the Governor"}, {"date": "2025-06-26", "text": "Enrolled (in recess of) 06/26/2025", "routine": false, "cite": "HJ 18, page 59", "plain": "Enrolled: the final text checked before it goes to the Governor"}, {"date": "2025-07-15", "text": "Signed by Governor Ayotte 07/15/2025; Chapter 164; eff. I. Sec 4 eff 11/01/2027 II. Rem eff 07/01/2025", "routine": false, "cite": "HJ 18", "plain": "Signed by the Governor, chapter 164"}], "next_step": "Signed into law", "status_source": "General Court docket", "chapter": "164", "journey": {"steps": [{"date": "2025-03-13", "body": "H", "act": "passed", "mark": "p", "text": "Passed with an amendment, 197\u2013158"}, {"date": "2025-05-15", "body": "S", "act": "referred", "mark": "h", "text": "Approved with an amendment and sent to Ways and Means on a voice vote"}, {"date": "2025-05-22", "body": "S", "act": "passed", "mark": "p", "text": "Passed with an amendment on a voice vote"}, {"date": "2025-06-12", "body": "H", "act": "concurred", "mark": "p", "text": "Agreed to the Senate's amendment, 268\u201374"}, {"date": "2025-07-15", "body": "G", "act": "signed", "mark": "p", "text": "Signed"}, {"date": "", "body": "L", "act": "law", "text": "Chapter 164, in effect in parts: section 4 on Nov 1, 2027, the rest on Jul 1, 2025", "mark": "p"}], "rail": [{"stop": "Introduced", "mark": "p", "date": "2025-01-08", "say": "Introduced"}, {"stop": "House", "mark": "p", "date": "2025-03-13", "say": "Passed with an amendment, 197\u2013158"}, {"stop": "Senate", "mark": "p", "date": "2025-05-22", "say": "Passed with an amendment on a voice vote"}, {"stop": "Governor", "mark": "p", "date": "2025-07-15", "say": "Signed"}, {"stop": "Law", "mark": "p", "date": "", "say": "Chapter 164, in effect in parts: section 4 on Nov 1, 2027, the rest on Jul 1, 2025"}]}, "text_url": "https://gc.nh.gov/bill_status/legacy/bs2016/billText.aspx?id=106&txtFormat=html&sy=2025", "facts": {"lsr": "100", "body": "H", "local": "N", "gen_status": "SIGNED BY GOVERNOR", "house_status": "CONCURRED", "senate_status": "PASSED/ADOPTED", "date_introduced": "1/8/2025", "floor_date": "6/12/2025", "committee_code": "H28"}, "sponsors": [{"member_id": "408983", "name": "Arnold Davis", "party": "R", "chamber": "H", "label": "Arnold Davis (R)", "sequence": 0, "prime": true, "url": "http://www.gencourt.state.nh.us/house/members/member.aspx?member=408983", "source": "bill status page", "prime_inferred": true, "county": "Coos", "district": "02", "display_plain": "Rep. Arnold Davis", "display": "Rep. Arnold Davis (R)", "display_full": "Rep. Arnold Davis (R - Coos 2)", "district_label": "Coos 2", "sort": "davis, arnold", "slug": "arnold-davis-coos-2"}, {"member_id": "409143", "name": "Mike Ouellet", "party": "R", "chamber": "H", "label": "Mike Ouellet (R)", "sequence": 1, "prime": false, "url": "http://www.gencourt.state.nh.us/house/members/member.aspx?member=409143", "source": "bill status page", "prime_inferred": true, "county": "Coos", "district": "03", "display_plain": "Rep. Mike Ouellet", "display": "Rep. Mike Ouellet (R)", "display_full": "Rep. Mike Ouellet (R - Coos 3)", "district_label": "Coos 3", "sort": "ouellet, mike", "slug": "mike-ouellet-coos-3"}, {"member_id": "409200", "name": "Sean Durkin", "party": "R", "chamber": "H", "label": "Sean Durkin (R)", "sequence": 2, "prime": false, "url": "http://www.gencourt.state.nh.us/house/members/member.aspx?member=409200", "source": "bill status page", "prime_inferred": true, "county": "Coos", "district": "01", "display_plain": "Rep. Sean Durkin", "display": "Rep. Sean Durkin (R)", "display_full": "Rep. Sean Durkin (R - Coos 1)", "district_label": "Coos 1", "sort": "durkin, sean", "slug": "sean-durkin-coos-1"}, {"member_id": "409192", "name": "Brian Cole", "party": "R", "chamber": "H", "label": "Brian Cole (R)", "sequence": 3, "prime": false, "url": "http://www.gencourt.state.nh.us/house/members/member.aspx?member=409192", "source": "bill status page", "prime_inferred": true, "county": "Hills", "district": "26", "display_plain": "Rep. Brian Cole", "display": "Rep. Brian Cole (R)", "display_full": "Rep. Brian Cole (R - Hills 26)", "district_label": "Hills 26", "sort": "cole, brian", "slug": "brian-cole-hills-26"}, {"member_id": "409191", "name": "James Tierney", "party": "R", "chamber": "H", "label": "James Tierney (R)", "sequence": 4, "prime": false, "url": "http://www.gencourt.state.nh.us/house/members/member.aspx?member=409191", "source": "bill status page", "prime_inferred": true, "county": "Coos", "district": "01", "display_plain": "Rep. James Tierney", "display": "Rep. James Tierney (R)", "display_full": "Rep. James Tierney (R - Coos 1)", "district_label": "Coos 1", "sort": "tierney, james", "slug": "james-tierney-coos-1"}, {"member_id": "408383", "name": "Howard Pearl", "party": "R", "chamber": "S", "label": "Howard Pearl (R)", "sequence": 5, "prime": false, "url": "http://www.gencourt.state.nh.us/senate/members/webpages/district17.aspx", "source": "bill status page", "prime_inferred": true, "county": "Merr", "district": "26", "display_plain": "Sen. Howard Pearl", "display": "Sen. Howard Pearl (R)", "display_full": "Sen. Howard Pearl (R - SD17)", "district_label": "SD17", "sort": "pearl, howard", "slug": "howard-pearl-sd-17"}, {"member_id": "409162", "name": "David Rochefort", "party": "R", "chamber": "H", "label": "David Rochefort (R)", "sequence": 6, "prime": false, "url": "", "source": "bill status page", "prime_inferred": true, "county": "Graf", "district": "01", "display_plain": "Rep. David Rochefort", "display": "Rep. David Rochefort (R)", "display_full": "Rep. David Rochefort (R - Graf 01)", "district_label": "Graf 01", "sort": "rochefort, david", "slug": ""}, {"member_id": "409201", "name": "Michael Murphy", "party": "R", "chamber": "H", "label": "Michael Murphy (R)", "sequence": 7, "prime": false, "url": "", "source": "bill status page", "prime_inferred": true, "county": "Coos", "district": "06", "display_plain": "Rep. Michael Murphy", "display": "Rep. Michael Murphy (R)", "display_full": "Rep. Michael Murphy (R - Coos 06)", "district_label": "Coos 06", "sort": "murphy, michael", "slug": ""}], "rollcalls": [{"date": "2025-03-13", "body": "H", "question": "Lay HB123 on Table", "mover": "Rep. Jason Osborne", "yeas": 171, "nays": 185, "passed": false, "vote_kind": "DV", "vote_kind_label": "division vote", "threshold_note": null, "tally": {}, "members": [], "amendment": null, "mk": "table", "mf": {}, "mrec": "Lay HB123 on Table", "mover_m": {"label": "Rep. Jason Osborne (R - Rock 2)", "slug": "jason-osborne-rock-2"}}, {"date": "2025-03-13", "body": "H", "question": "Ought to Pass with Amendment", "yeas": 197, "nays": 158, "passed": true, "threshold_note": null, "amendment": null, "threshold_needed": null, "threshold_rule": null, "tally": {"R": {"Not Voting/Not Excused": 7, "Nay": 131, "Not Voting/Excused": 20, "Yea": 61, "Presiding": 1}, "D": {"Yea": 136, "Not Voting/Not Excused": 8, "Nay": 26, "Not Voting/Excused": 7}, "I": {"Nay": 1}}, "members": [{"n": "Rep. Phyllis Katsakiores (R)", "s": "katsakiores, phyllis", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Mary Jane Wallner (D)", "s": "wallner, mary jane", "p": "D", "v": "Yea"}, {"n": "Rep. John Hunt (R)", "s": "hunt, john", "p": "R", "v": "Nay"}, {"n": "Rep. Janet Wall (D)", "s": "wall, janet", "p": "D", "v": "Yea"}, {"n": "Rep. Wayne Burton (D)", "s": "burton, wayne", "p": "D", "v": "Yea"}, {"n": "Rep. Gary Gilmore (D)", "s": "gilmore, gary", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Kenneth Weyler (R)", "s": "weyler, kenneth", "p": "R", "v": "Nay"}, {"n": "Rep. Gary Daniels (R)", "s": "daniels, gary", "p": "R", "v": "Nay"}, {"n": "Rep. Sherman Packard (R)", "s": "packard, sherman", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. John Sytek (R)", "s": "sytek, john", "p": "R", "v": "Nay"}, {"n": "Rep. John Cloutier (D)", "s": "cloutier, john", "p": "D", "v": "Yea"}, {"n": "Rep. James MacKay (D)", "s": "mackay, james", "p": "D", "v": "Yea"}, {"n": "Rep. Susan Almy (D)", "s": "almy, susan", "p": "D", "v": "Yea"}, {"n": "Rep. Joseph Guthrie (R)", "s": "guthrie, joseph", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Peter Leishman (D)", "s": "leishman, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Marjorie Smith (D)", "s": "smith, marjorie", "p": "D", "v": "Yea"}, {"n": "Rep. Michael Harrington (R)", "s": "harrington, michael", "p": "R", "v": "Nay"}, {"n": "Rep. Charles McMahon (R)", "s": "mcmahon, charles", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Maureen Mooney (R)", "s": "mooney, maureen", "p": "R", "v": "Nay"}, {"n": "Rep. Peter Schmidt (D)", "s": "schmidt, peter", "p": "D", "v": "Yea"}, {"n": "Rep. Ralph Boehm (R)", "s": "boehm, ralph", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Jordan Ulery (R)", "s": "ulery, jordan", "p": "R", "v": "Nay"}, {"n": "Rep. Thomas Buco (D)", "s": "buco, thomas", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Jean Jeudy (D)", "s": "jeudy, jean", "p": "D", "v": "Yea"}, {"n": "Rep. Lucy Weber (D)", "s": "weber, lucy", "p": "D", "v": "Yea"}, {"n": "Rep. Debra DeSimone (R)", "s": "desimone, debra", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Larry Gagne (R)", "s": "gagne, larry", "p": "R", "v": "Yea"}, {"n": "Rep. Timothy Horrigan (D)", "s": "horrigan, timothy", "p": "D", "v": "Nay"}, {"n": "Rep. Rick Ladd (R)", "s": "ladd, rick", "p": "R", "v": "Yea"}, {"n": "Rep. Carol McGuire (R)", "s": "mcguire, carol", "p": "R", "v": "Nay"}, {"n": "Rep. Timothy Soucy (D)", "s": "soucy, timothy", "p": "D", "v": "Yea"}, {"n": "Rep. Susan DeLemus (R)", "s": "delemus, susan", "p": "R", "v": "Nay"}, {"n": "Rep. Jack Flanagan (R)", "s": "flanagan, jack", "p": "R", "v": "Yea"}, {"n": "Rep. Gregory Hill (R)", "s": "hill, gregory", "p": "R", "v": "Nay"}, {"n": "Rep. David Lundgren (R)", "s": "lundgren, david", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Dan McGuire (R)", "s": "mcguire, dan", "p": "R", "v": "Yea"}, {"n": "Rep. Jeanine Notter (R)", "s": "notter, jeanine", "p": "R", "v": "Nay"}, {"n": "Rep. Bill Ohm (R)", "s": "ohm, bill", "p": "R", "v": "Yea"}, {"n": "Rep. Mark Proulx (R)", "s": "proulx, mark", "p": "R", "v": "Yea"}, {"n": "Rep. Brian Seaworth (R)", "s": "seaworth, brian", "p": "R", "v": "Nay"}, {"n": "Rep. Steven Smith (R)", "s": "smith, steven", "p": "R", "v": "Presiding"}, {"n": "Rep. Mark Warden (R)", "s": "warden, mark", "p": "R", "v": "Nay"}, {"n": "Rep. Dick Ames (D)", "s": "ames, dick", "p": "D", "v": "Yea"}, {"n": "Rep. Paul Berch (D)", "s": "berch, paul", "p": "D", "v": "Yea"}, {"n": "Rep. Peter Bixby (D)", "s": "bixby, peter", "p": "D", "v": "Yea"}, {"n": "Rep. Efstathia Booras (D)", "s": "booras, efstathia", "p": "D", "v": "Yea"}, {"n": "Rep. Michael Cahill (D)", "s": "cahill, michael", "p": "D", "v": "Yea"}, {"n": "Rep. Glenn Cordelli (R)", "s": "cordelli, glenn", "p": "R", "v": "Nay"}, {"n": "Rep. Karel Crawford (R)", "s": "crawford, karel", "p": "R", "v": "Nay"}, {"n": "Rep. Linda DiSilvestro (D)", "s": "disilvestro, linda", "p": "D", "v": "Yea"}, {"n": "Rep. Karen Ebel (D)", "s": "ebel, karen", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Linda Harriott-Gathright (D)", "s": "harriott-gathright, linda", "p": "D", "v": "Yea"}, {"n": "Rep. Martin Jack (D)", "s": "jack, martin", "p": "D", "v": "Nay"}, {"n": "Rep. Aboul Khan (R)", "s": "khan, aboul", "p": "R", "v": "Nay"}, {"n": "Rep. Dennis Malloy (D)", "s": "malloy, dennis", "p": "D", "v": "Yea"}, {"n": "Rep. David Milz (R)", "s": "milz, david", "p": "R", "v": "Yea"}, {"n": "Rep. Chris Muns (D)", "s": "muns, chris", "p": "D", "v": "Yea"}, {"n": "Rep. Skip Rollins (R)", "s": "rollins, skip", "p": "R", "v": "Yea"}, {"n": "Rep. Thomas Schamberg (D)", "s": "schamberg, thomas", "p": "D", "v": "Nay"}, {"n": "Rep. Joe Sweeney (R)", "s": "sweeney, joe", "p": "R", "v": "Nay"}, {"n": "Rep. George Sykes (D)", "s": "sykes, george", "p": "D", "v": "Yea"}, {"n": "Rep. Suzanne Vail (D)", "s": "vail, suzanne", "p": "D", "v": "Nay"}, {"n": "Rep. Thomas Walsh (R)", "s": "walsh, thomas", "p": "R", "v": "Nay"}, {"n": "Rep. Gerald Ward (D)", "s": "ward, gerald", "p": "D", "v": "Yea"}, {"n": "Rep. Glen Aldrich (R)", "s": "aldrich, glen", "p": "R", "v": "Yea"}, {"n": "Rep. Keith Ammon (R)", "s": "ammon, keith", "p": "R", "v": "Nay"}, {"n": "Rep. Lino Avellani (R)", "s": "avellani, lino", "p": "R", "v": "Nay"}, {"n": "Rep. Russell Dumais (R)", "s": "dumais, russell", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Thomas Kaczynski (R)", "s": "kaczynski, thomas", "p": "R", "v": "Nay"}, {"n": "Rep. Mark McLean (R)", "s": "mclean, mark", "p": "R", "v": "Nay"}, {"n": "Rep. Jason Osborne (R)", "s": "osborne, jason", "p": "R", "v": "Nay"}, {"n": "Rep. John Potucek (R)", "s": "potucek, john", "p": "R", "v": "Nay"}, {"n": "Rep. Katherine Prudhomme-O'Brien (R)", "s": "prudhomme-o'brien, katherine", "p": "R", "v": "Nay"}, {"n": "Rep. Kimberly Rice (R)", "s": "rice, kimberly", "p": "R", "v": "Nay"}, {"n": "Rep. James Spillane (R)", "s": "spillane, james", "p": "R", "v": "Nay"}, {"n": "Rep. Douglas Thomas (R)", "s": "thomas, douglas", "p": "R", "v": "Yea"}, {"n": "Rep. Len Turcotte (R)", "s": "turcotte, len", "p": "R", "v": "Nay"}, {"n": "Rep. Peter Varney (R)", "s": "varney, peter", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Michael Vose (R)", "s": "vose, michael", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Patricia Cornell (D)", "s": "cornell, patricia", "p": "D", "v": "Yea"}, {"n": "Rep. Linda Gould (R)", "s": "gould, linda", "p": "R", "v": "Yea"}, {"n": "Rep. Christopher Herbert (D)", "s": "herbert, christopher", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. David Luneau (D)", "s": "luneau, david", "p": "D", "v": "Yea"}, {"n": "Rep. Alexis Simpson (D)", "s": "simpson, alexis", "p": "D", "v": "Yea"}, {"n": "Rep. Thomas Southworth (D)", "s": "southworth, thomas", "p": "D", "v": "Yea"}, {"n": "Rep. Michael Edgar (D)", "s": "edgar, michael", "p": "D", "v": "Yea"}, {"n": "Rep. Michael Moffett (R)", "s": "moffett, michael", "p": "R", "v": "Yea"}, {"n": "Rep. Barry Faulkner (D)", "s": "faulkner, barry", "p": "D", "v": "Yea"}, {"n": "Rep. Barbara Comtois (R)", "s": "comtois, barbara", "p": "R", "v": "Nay"}, {"n": "Rep. Jim Fedolfi (R)", "s": "fedolfi, jim", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Gerald Griffin (R)", "s": "griffin, gerald", "p": "R", "v": "Nay"}, {"n": "Rep. Lisa Freeman (R)", "s": "freeman, lisa", "p": "R", "v": "Nay"}, {"n": "Rep. Richard Lascelles (R)", "s": "lascelles, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Kevin Scully (R)", "s": "scully, kevin", "p": "R", "v": "Nay"}, {"n": "Rep. Andrew Prout (R)", "s": "prout, andrew", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. John Leavitt (R)", "s": "leavitt, john", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Kevin Verville (R)", "s": "verville, kevin", "p": "R", "v": "Nay"}, {"n": "Rep. Jess Edwards (R)", "s": "edwards, jess", "p": "R", "v": "Nay"}, {"n": "Rep. Richard Tripp (R)", "s": "tripp, richard", "p": "R", "v": "Yea"}, {"n": "Rep. John Janigian (R)", "s": "janigian, john", "p": "R", "v": "Nay"}, {"n": "Rep. Cathryn Harvey (D)", "s": "harvey, cathryn", "p": "D", "v": "Nay"}, {"n": "Rep. Mark MacKenzie (D)", "s": "mackenzie, mark", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Sue Newman (D)", "s": "newman, sue", "p": "D", "v": "Yea"}, {"n": "Rep. Catherine Sofikitis (D)", "s": "sofikitis, catherine", "p": "D", "v": "Yea"}, {"n": "Rep. Beth Richards (D)", "s": "richards, beth", "p": "D", "v": "Yea"}, {"n": "Rep. Ellen Read (D)", "s": "read, ellen", "p": "D", "v": "Yea"}, {"n": "Rep. Julie Gilman (D)", "s": "gilman, julie", "p": "D", "v": "Yea"}, {"n": "Rep. Kate Murray (D)", "s": "murray, kate", "p": "D", "v": "Yea"}, {"n": "Rep. Mark Pearson (R)", "s": "pearson, mark", "p": "R", "v": "Yea"}, {"n": "Rep. Kris Schultz (D)", "s": "schultz, kris", "p": "D", "v": "Yea"}, {"n": "Rep. Charlie St. Clair (D)", "s": "st. clair, charlie", "p": "D", "v": "Yea"}, {"n": "Rep. Brian Sullivan (D)", "s": "sullivan, brian", "p": "D", "v": "Yea"}, {"n": "Rep. Harry Bean (R)", "s": "bean, harry", "p": "R", "v": "Nay"}, {"n": "Rep. Anita Burroughs (D)", "s": "burroughs, anita", "p": "D", "v": "Yea"}, {"n": "Rep. Stephen Woodcock (D)", "s": "woodcock, stephen", "p": "D", "v": "Nay"}, {"n": "Rep. John MacDonald (R)", "s": "macdonald, john", "p": "R", "v": "Yea"}, {"n": "Rep. Jerry Stringham (D)", "s": "stringham, jerry", "p": "D", "v": "Yea"}, {"n": "Rep. Sallie Fellows (D)", "s": "fellows, sallie", "p": "D", "v": "Yea"}, {"n": "Rep. Laurel Stavis (D)", "s": "stavis, laurel", "p": "D", "v": "Yea"}, {"n": "Rep. Keith Erf (R)", "s": "erf, keith", "p": "R", "v": "Nay"}, {"n": "Rep. Donald Bouchard (D)", "s": "bouchard, donald", "p": "D", "v": "Yea"}, {"n": "Rep. Nancy Murphy (D)", "s": "murphy, nancy", "p": "D", "v": "Nay"}, {"n": "Rep. Rosemarie Rung (D)", "s": "rung, rosemarie", "p": "D", "v": "Nay"}, {"n": "Rep. Wendy Thomas (D)", "s": "thomas, wendy", "p": "D", "v": "Nay"}, {"n": "Rep. Ray Newman (D)", "s": "newman, ray", "p": "D", "v": "Yea"}, {"n": "Rep. Fred Davis (D)", "s": "davis, fred", "p": "D", "v": "Yea"}, {"n": "Rep. Laura Telerski (D)", "s": "telerski, laura", "p": "D", "v": "Yea"}, {"n": "Rep. Matthew Wilhelm (D)", "s": "wilhelm, matthew", "p": "D", "v": "Yea"}, {"n": "Rep. Connie Lane (D)", "s": "lane, connie", "p": "D", "v": "Yea"}, {"n": "Rep. Gary Woods (D)", "s": "woods, gary", "p": "D", "v": "Yea"}, {"n": "Rep. Tom Dolan (R)", "s": "dolan, tom", "p": "R", "v": "Yea"}, {"n": "Rep. David Love (R)", "s": "love, david", "p": "R", "v": "Nay"}, {"n": "Rep. Stephen Pearson (R)", "s": "pearson, stephen", "p": "R", "v": "Yea"}, {"n": "Rep. Mark Vallone (D)", "s": "vallone, mark", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Harb (R)", "s": "harb, robert", "p": "R", "v": "Nay"}, {"n": "Rep. Charles Melvin (R)", "s": "melvin, charles", "p": "R", "v": "Nay"}, {"n": "Rep. Gaby Grossman (D)", "s": "grossman, gaby", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Jim Maggiore (D)", "s": "maggiore, jim", "p": "D", "v": "Yea"}, {"n": "Rep. Jaci Grote (D)", "s": "grote, jaci", "p": "D", "v": "Yea"}, {"n": "Rep. David Meuse (D)", "s": "meuse, david", "p": "D", "v": "Yea"}, {"n": "Rep. Terry Roy (R)", "s": "roy, terry", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Cassandra Levesque (D)", "s": "levesque, cassandra", "p": "D", "v": "Nay"}, {"n": "Rep. Judy Aron (R)", "s": "aron, judy", "p": "R", "v": "Nay"}, {"n": "Rep. Megan Murray (D)", "s": "murray, megan", "p": "D", "v": "Yea"}, {"n": "Rep. Kat McGhee (D)", "s": "mcghee, kat", "p": "D", "v": "Nay"}, {"n": "Rep. Joe Alexander (R)", "s": "alexander, joe", "p": "R", "v": "Nay"}, {"n": "Rep. Paul Dargie (D)", "s": "dargie, paul", "p": "D", "v": "Yea"}, {"n": "Rep. Peter Petrigno (D)", "s": "petrigno, peter", "p": "D", "v": "Yea"}, {"n": "Rep. Tom Ploszaj (R)", "s": "ploszaj, tom", "p": "R", "v": "Nay"}, {"n": "Rep. Mike Bordes (R)", "s": "bordes, mike", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Juliet Harvey-Bolia (R)", "s": "harvey-bolia, juliet", "p": "R", "v": "Nay"}, {"n": "Rep. Douglas Trottier (R)", "s": "trottier, douglas", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Jonathan Smith (R)", "s": "smith, jonathan", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Chris McAleer (D)", "s": "mcaleer, chris", "p": "D", "v": "Yea"}, {"n": "Rep. Dru Fox (D)", "s": "fox, dru", "p": "D", "v": "Yea"}, {"n": "Rep. Lucius Parshall (D)", "s": "parshall, lucius", "p": "D", "v": "Nay"}, {"n": "Rep. James Qualey (R)", "s": "qualey, james", "p": "R", "v": "Nay"}, {"n": "Rep. Jennifer Rhodes (R)", "s": "rhodes, jennifer", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Arnold Davis (R)", "s": "davis, arnold", "p": "R", "v": "Yea"}, {"n": "Rep. Lex Berezhny (R)", "s": "berezhny, lex", "p": "R", "v": "Nay"}, {"n": "Rep. Mary Hakken-Phillips (D)", "s": "hakken-phillips, mary", "p": "D", "v": "Yea"}, {"n": "Rep. Russell Muirhead (D)", "s": "muirhead, russell", "p": "D", "v": "Nay"}, {"n": "Rep. Jim Kofalt (R)", "s": "kofalt, jim", "p": "R", "v": "Nay"}, {"n": "Rep. Lisa Post (R)", "s": "post, lisa", "p": "R", "v": "Nay"}, {"n": "Rep. Ted Gorski (R)", "s": "gorski, ted", "p": "R", "v": "Nay"}, {"n": "Rep. Daniel Veilleux (D)", "s": "veilleux, daniel", "p": "D", "v": "Yea"}, {"n": "Rep. Vanessa Sheehan (R)", "s": "sheehan, vanessa", "p": "R", "v": "Nay"}, {"n": "Rep. Diane Kelley (R)", "s": "kelley, diane", "p": "R", "v": "Nay"}, {"n": "Rep. Diane Pauer (R)", "s": "pauer, diane", "p": "R", "v": "Nay"}, {"n": "Rep. James Creighton (R)", "s": "creighton, james", "p": "R", "v": "Yea"}, {"n": "Rep. Ross Berry (R)", "s": "berry, ross", "p": "R", "v": "Nay"}, {"n": "Rep. Louise Andrus (R)", "s": "andrus, louise", "p": "R", "v": "Nay"}, {"n": "Rep. Tony Caplan (D)", "s": "caplan, tony", "p": "D", "v": "Nay"}, {"n": "Rep. Jose Cambrils (R)", "s": "cambrils, jose", "p": "R", "v": "Nay"}, {"n": "Rep. Eric Gallager (D)", "s": "gallager, eric", "p": "D", "v": "Yea"}, {"n": "Rep. Matthew Pitaro (R)", "s": "pitaro, matthew", "p": "R", "v": "Yea"}, {"n": "Rep. Stephen Boyd (R)", "s": "boyd, stephen", "p": "R", "v": "Nay"}, {"n": "Rep. Paul Tudor (R)", "s": "tudor, paul", "p": "R", "v": "Nay"}, {"n": "Rep. Erica Layon (R)", "s": "layon, erica", "p": "R", "v": "Nay"}, {"n": "Rep. Julius Soti (R)", "s": "soti, julius", "p": "R", "v": "Nay"}, {"n": "Rep. Bob Lynn (R)", "s": "lynn, bob", "p": "R", "v": "Yea"}, {"n": "Rep. Susan Vandecasteele (R)", "s": "vandecasteele, susan", "p": "R", "v": "Nay"}, {"n": "Rep. Melissa Litchfield (R)", "s": "litchfield, melissa", "p": "R", "v": "Nay"}, {"n": "Rep. JD Bernardy (R)", "s": "bernardy, jd", "p": "R", "v": "Nay"}, {"n": "Rep. Mark Paige (D)", "s": "paige, mark", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Glenn Bailey (R)", "s": "bailey, glenn", "p": "R", "v": "Nay"}, {"n": "Rep. Aidan Ankarberg (I)", "s": "ankarberg, aidan", "p": "I", "v": "Nay"}, {"n": "Rep. Walter Spilsbury (R)", "s": "spilsbury, walter", "p": "R", "v": "Yea"}, {"n": "Rep. Wayne MacDonald (R)", "s": "macdonald, wayne", "p": "R", "v": "Yea"}, {"n": "Rep. Paul Terry (R)", "s": "terry, paul", "p": "R", "v": "Nay"}, {"n": "Rep. Bill Boyd (R)", "s": "boyd, bill", "p": "R", "v": "Nay"}, {"n": "Rep. Muriel Hall (D)", "s": "hall, muriel", "p": "D", "v": "Yea"}, {"n": "Rep. Catherine Rombeau (D)", "s": "rombeau, catherine", "p": "D", "v": "Nay"}, {"n": "Rep. Jodi Nelson (R)", "s": "nelson, jodi", "p": "R", "v": "Yea"}, {"n": "Rep. Cyril Aures (R)", "s": "aures, cyril", "p": "R", "v": "Nay"}, {"n": "Rep. Deborah Aylward (R)", "s": "aylward, deborah", "p": "R", "v": "Yea"}, {"n": "Rep. Peggy Balboni (D)", "s": "balboni, peggy", "p": "D", "v": "Yea"}, {"n": "Rep. Heather Baldwin (D)", "s": "baldwin, heather", "p": "D", "v": "Yea"}, {"n": "Rep. Lorie Ball (R)", "s": "ball, lorie", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Luz Bay (D)", "s": "bay, luz", "p": "D", "v": "Yea"}, {"n": "Rep. Steven Bogert (R)", "s": "bogert, steven", "p": "R", "v": "Nay"}, {"n": "Rep. Bill Bolton (D)", "s": "bolton, bill", "p": "D", "v": "Yea"}, {"n": "Rep. Richard Brown (R)", "s": "brown, richard", "p": "R", "v": "Nay"}, {"n": "Rep. Claudine Burnham (R)", "s": "burnham, claudine", "p": "R", "v": "Nay"}, {"n": "Rep. Matthew Coker (R)", "s": "coker, matthew", "p": "R", "v": "Yea"}, {"n": "Rep. Rich\u00e9 Colcombe (R)", "s": "colcombe, rich\u00e9", "p": "R", "v": "Nay"}, {"n": "Rep. Travis Corcoran (R)", "s": "corcoran, travis", "p": "R", "v": "Nay"}, {"n": "Rep. Thomas Cormen (D)", "s": "cormen, thomas", "p": "D", "v": "Nay"}, {"n": "Rep. Hope Damon (D)", "s": "damon, hope", "p": "D", "v": "Yea"}, {"n": "Rep. Will Darby (D)", "s": "darby, will", "p": "D", "v": "Yea"}, {"n": "Rep. William Dolan (D)", "s": "dolan, william", "p": "D", "v": "Nay"}, {"n": "Rep. Tanya Donnelly (R)", "s": "donnelly, tanya", "p": "R", "v": "Yea"}, {"n": "Rep. Mike Drago (R)", "s": "drago, mike", "p": "R", "v": "Nay"}, {"n": "Rep. Margaret Drye (R)", "s": "drye, margaret", "p": "R", "v": "Yea"}, {"n": "Rep. Ron Dunn (R)", "s": "dunn, ron", "p": "R", "v": "Nay"}, {"n": "Rep. Susan Elberger (D)", "s": "elberger, susan", "p": "D", "v": "Yea"}, {"n": "Rep. Charles Foote (R)", "s": "foote, charles", "p": "R", "v": "Yea"}, {"n": "Rep. Loren Foxx (D)", "s": "foxx, loren", "p": "D", "v": "Nay"}, {"n": "Rep. Nicholas Germana (D)", "s": "germana, nicholas", "p": "D", "v": "Yea"}, {"n": "Rep. Merryl Gibbs (D)", "s": "gibbs, merryl", "p": "D", "v": "Yea"}, {"n": "Rep. Michael Granger (R)", "s": "granger, michael", "p": "R", "v": "Nay"}, {"n": "Rep. Alicia Gregg (D)", "s": "gregg, alicia", "p": "D", "v": "Yea"}, {"n": "Rep. Jessica Grill (D)", "s": "grill, jessica", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Linda Haskins (D)", "s": "haskins, linda", "p": "D", "v": "Nay"}, {"n": "Rep. Matthew Hicks (D)", "s": "hicks, matthew", "p": "D", "v": "Yea"}, {"n": "Rep. Molly Howard (D)", "s": "howard, molly", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Heath Howard (D)", "s": "howard, heath", "p": "D", "v": "Yea"}, {"n": "Rep. Allan Howland (D)", "s": "howland, allan", "p": "D", "v": "Yea"}, {"n": "Rep. Philip Jones (D)", "s": "jones, philip", "p": "D", "v": "Yea"}, {"n": "Rep. Louis Juris (D)", "s": "juris, louis", "p": "D", "v": "Yea"}, {"n": "Rep. Catherine Kenny (R)", "s": "kenny, catherine", "p": "R", "v": "Yea"}, {"n": "Rep. Seth King (R)", "s": "king, seth", "p": "R", "v": "Yea"}, {"n": "Rep. Allison Knab (D)", "s": "knab, allison", "p": "D", "v": "Yea"}, {"n": "Rep. Katelyn Kuttab (R)", "s": "kuttab, katelyn", "p": "R", "v": "Nay"}, {"n": "Rep. Jessica LaMontagne (D)", "s": "lamontagne, jessica", "p": "D", "v": "Yea"}, {"n": "Rep. Nicole Leapley (D)", "s": "leapley, nicole", "p": "D", "v": "Yea"}, {"n": "Rep. Daniel LeClerc (D)", "s": "leclerc, daniel", "p": "D", "v": "Yea"}, {"n": "Rep. Christal Lloyd (D)", "s": "lloyd, christal", "p": "D", "v": "Yea"}, {"n": "Rep. Peter Lovett (D)", "s": "lovett, peter", "p": "D", "v": "Yea"}, {"n": "Rep. Tom Mannion (R)", "s": "mannion, tom", "p": "R", "v": "Nay"}, {"n": "Rep. Dennis Mannion (R)", "s": "mannion, dennis", "p": "R", "v": "Yea"}, {"n": "Rep. Zoe Manos (D)", "s": "manos, zoe", "p": "D", "v": "Nay"}, {"n": "Rep. Lisa Mazur (R)", "s": "mazur, lisa", "p": "R", "v": "Nay"}, {"n": "Rep. Valerie McDonnell (R)", "s": "mcdonnell, valerie", "p": "R", "v": "Nay"}, {"n": "Rep. Alissandra Murray (D)", "s": "murray, alissandra", "p": "D", "v": "Yea"}, {"n": "Rep. David Nagel (D)", "s": "nagel, david", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Jodi Newell (D)", "s": "newell, jodi", "p": "D", "v": "Yea"}, {"n": "Rep. Kristin Noble (R)", "s": "noble, kristin", "p": "R", "v": "Nay"}, {"n": "Rep. Mike Ouellet (R)", "s": "ouellet, mike", "p": "R", "v": "Yea"}, {"n": "Rep. David Paige (D)", "s": "paige, david", "p": "D", "v": "Yea"}, {"n": "Rep. William Palmer (D)", "s": "palmer, william", "p": "D", "v": "Yea"}, {"n": "Rep. Sandra Panek (R)", "s": "panek, sandra", "p": "R", "v": "Nay"}, {"n": "Rep. Stephanie Payeur (D)", "s": "payeur, stephanie", "p": "D", "v": "Yea"}, {"n": "Rep. Kristine Perez (R)", "s": "perez, kristine", "p": "R", "v": "Nay"}, {"n": "Rep. Katy Peternel (R)", "s": "peternel, katy", "p": "R", "v": "Nay"}, {"n": "Rep. Yury Polozov (R)", "s": "polozov, yury", "p": "R", "v": "Nay"}, {"n": "Rep. Daniel Popovici-Muller (R)", "s": "popovici-muller, daniel", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Susan Porcelli (R)", "s": "porcelli, susan", "p": "R", "v": "Nay"}, {"n": "Rep. Kelley Potenza (R)", "s": "potenza, kelley", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Heather Raymond (D)", "s": "raymond, heather", "p": "D", "v": "Yea"}, {"n": "Rep. Ned Raynolds (D)", "s": "raynolds, ned", "p": "D", "v": "Nay"}, {"n": "Rep. James Roesener (D)", "s": "roesener, james", "p": "D", "v": "Yea"}, {"n": "Rep. Linda Ryan (D)", "s": "ryan, linda", "p": "D", "v": "Yea"}, {"n": "Rep. Alvin See (R)", "s": "see, alvin", "p": "R", "v": "Nay"}, {"n": "Rep. Christine Seibert (D)", "s": "seibert, christine", "p": "D", "v": "Yea"}, {"n": "Rep. Sheila Seidel (R)", "s": "seidel, sheila", "p": "R", "v": "Yea"}, {"n": "Rep. Loren Selig (D)", "s": "selig, loren", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. John Sellers (R)", "s": "sellers, john", "p": "R", "v": "Yea"}, {"n": "Rep. Shane Sirois (R)", "s": "sirois, shane", "p": "R", "v": "Nay"}, {"n": "Rep. Geoffrey Smith (D)", "s": "smith, geoffrey", "p": "D", "v": "Yea"}, {"n": "Rep. Carry Spier (D)", "s": "spier, carry", "p": "D", "v": "Yea"}, {"n": "Rep. Kathy Staub (D)", "s": "staub, kathy", "p": "D", "v": "Yea"}, {"n": "Rep. Jared Sullivan (D)", "s": "sullivan, jared", "p": "D", "v": "Yea"}, {"n": "Rep. James Summers (R)", "s": "summers, james", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Trinidad Tellez (D)", "s": "tellez, trinidad", "p": "D", "v": "Nay"}, {"n": "Rep. Jeffrey Tenczar (R)", "s": "tenczar, jeffrey", "p": "R", "v": "Nay"}, {"n": "Rep. Eric Turer (D)", "s": "turer, eric", "p": "D", "v": "Yea"}, {"n": "Rep. David Walker (R)", "s": "walker, david", "p": "R", "v": "Yea"}, {"n": "Rep. Lilli Walsh (R)", "s": "walsh, lilli", "p": "R", "v": "Nay"}, {"n": "Rep. Jonah Wheeler (D)", "s": "wheeler, jonah", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Wherry (R)", "s": "wherry, robert", "p": "R", "v": "Nay"}, {"n": "Rep. Clayton Wood (R)", "s": "wood, clayton", "p": "R", "v": "Nay"}, {"n": "Rep. Dick Thackston (R)", "s": "thackston, dick", "p": "R", "v": "Yea"}, {"n": "Rep. James Tierney (R)", "s": "tierney, james", "p": "R", "v": "Yea"}, {"n": "Rep. Brian Cole (R)", "s": "cole, brian", "p": "R", "v": "Yea"}, {"n": "Rep. Mike Belcher (R)", "s": "belcher, mike", "p": "R", "v": "Nay"}, {"n": "Rep. Marc Plamondon (D)", "s": "plamondon, marc", "p": "D", "v": "Yea"}, {"n": "Rep. David Fracht (D)", "s": "fracht, david", "p": "D", "v": "Yea"}, {"n": "Rep. Paige Beauchemin (D)", "s": "beauchemin, paige", "p": "D", "v": "Yea"}, {"n": "Rep. Sean Durkin (R)", "s": "durkin, sean", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Murphy (R)", "s": "murphy, michael", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Erik Johnson (D)", "s": "johnson, erik", "p": "D", "v": "Yea"}, {"n": "Rep. Jennifer Mandelbaum (D)", "s": "mandelbaum, jennifer", "p": "D", "v": "Yea"}, {"n": "Rep. Michael Aron (R)", "s": "aron, michael", "p": "R", "v": "Nay"}, {"n": "Rep. Liz Barbour (R)", "s": "barbour, liz", "p": "R", "v": "Nay"}, {"n": "Rep. Joseph Barton (R)", "s": "barton, joseph", "p": "R", "v": "Yea"}, {"n": "Rep. Calvin Beaulier (R)", "s": "beaulier, calvin", "p": "R", "v": "Nay"}, {"n": "Rep. Cindy Bennett (R)", "s": "bennett, cindy", "p": "R", "v": "Nay"}, {"n": "Rep. Dan Bergeron (D)", "s": "bergeron, dan", "p": "D", "v": "Yea"}, {"n": "Rep. Marie Louise Bjelobrk (R)", "s": "bjelobrk, marie louise", "p": "R", "v": "Yea"}, {"n": "Rep. Tracy Bricchi (D)", "s": "bricchi, tracy", "p": "D", "v": "Yea"}, {"n": "Rep. Nicholas Bridle (R)", "s": "bridle, nicholas", "p": "R", "v": "Yea"}, {"n": "Rep. Pam Brown (R)", "s": "brown, pam", "p": "R", "v": "Nay"}, {"n": "Rep. Scott Bryer (R)", "s": "bryer, scott", "p": "R", "v": "Yea"}, {"n": "Rep. Suraj Budathoki (D)", "s": "budathoki, suraj", "p": "D", "v": "Yea"}, {"n": "Rep. Manoj Chourasia (D)", "s": "chourasia, manoj", "p": "D", "v": "Yea"}, {"n": "Rep. Suzanne Chretien (D)", "s": "chretien, suzanne", "p": "D", "v": "Yea"}, {"n": "Rep. Eleana Colby (D)", "s": "colby, eleana", "p": "D", "v": "Yea"}, {"n": "Rep. Erica de Vries (D)", "s": "de vries, erica", "p": "D", "v": "Yea"}, {"n": "Rep. Denise DeDe-Poulin (R)", "s": "dede-poulin, denise", "p": "R", "v": "Nay"}, {"n": "Rep. Susan DeRoy (R)", "s": "deroy, susan", "p": "R", "v": "Nay"}, {"n": "Rep. Sayra DeVito (R)", "s": "devito, sayra", "p": "R", "v": "Nay"}, {"n": "Rep. Ricky Devoid (R)", "s": "devoid, ricky", "p": "R", "v": "Nay"}, {"n": "Rep. Matt Drew (R)", "s": "drew, matt", "p": "R", "v": "Nay"}, {"n": "Rep. Dillon Dumont (R)", "s": "dumont, dillon", "p": "R", "v": "Nay"}, {"n": "Rep. Pierre Dupont (R)", "s": "dupont, pierre", "p": "R", "v": "Yea"}, {"n": "Rep. Myles England (D)", "s": "england, myles", "p": "D", "v": "Yea"}, {"n": "Rep. Samuel Farrington (R)", "s": "farrington, samuel", "p": "R", "v": "Nay"}, {"n": "Rep. Mary Ford (R)", "s": "ford, mary", "p": "R", "v": "Yea"}, {"n": "Rep. Lily Foss (D)", "s": "foss, lily", "p": "D", "v": "Yea"}, {"n": "Rep. Linda Franz (R)", "s": "franz, linda", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Georges (D)", "s": "georges, mary", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Dylan Germana (D)", "s": "germana, dylan", "p": "D", "v": "Yea"}, {"n": "Rep. Henry Giasson (R)", "s": "giasson, henry", "p": "R", "v": "Nay"}, {"n": "Rep. Dale Girard (R)", "s": "girard, dale", "p": "R", "v": "Nay"}, {"n": "Rep. Ernesto Gonzalez (R)", "s": "gonzalez, ernesto", "p": "R", "v": "Yea"}, {"n": "Rep. George Grant (R)", "s": "grant, george", "p": "R", "v": "Nay"}, {"n": "Rep. James Gruber (D)", "s": "gruber, james", "p": "D", "v": "Yea"}, {"n": "Rep. Stephanie Grund (D)", "s": "grund, stephanie", "p": "D", "v": "Yea"}, {"n": "Rep. James Guzofski (R)", "s": "guzofski, james", "p": "R", "v": "Nay"}, {"n": "Rep. Robley Hall (R)", "s": "hall, robley", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Joseph Hamblen (R)", "s": "hamblen, joseph", "p": "R", "v": "Nay"}, {"n": "Rep. Tim Hartnett (D)", "s": "hartnett, tim", "p": "D", "v": "Yea"}, {"n": "Rep. Karen Hegner (D)", "s": "hegner, karen", "p": "D", "v": "Yea"}, {"n": "Rep. Wayne Hemingway (R)", "s": "hemingway, wayne", "p": "R", "v": "Nay"}, {"n": "Rep. Samantha Jacobs (D)", "s": "jacobs, samantha", "p": "D", "v": "Yea"}, {"n": "Rep. Sly Karasinski (R)", "s": "karasinski, sly", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Eileen Kelly (D)", "s": "kelly, eileen", "p": "D", "v": "Yea"}, {"n": "Rep. Erin Kerwin (D)", "s": "kerwin, erin", "p": "D", "v": "Yea"}, {"n": "Rep. Steven Kesselring (R)", "s": "kesselring, steven", "p": "R", "v": "Nay"}, {"n": "Rep. Lee Ann Kluger (D)", "s": "kluger, lee ann", "p": "D", "v": "Yea"}, {"n": "Rep. Lori Korzen (R)", "s": "korzen, lori", "p": "R", "v": "Yea"}, {"n": "Rep. Brian Labrie (R)", "s": "labrie, brian", "p": "R", "v": "Nay"}, {"n": "Rep. John Larochelle (D)", "s": "larochelle, john", "p": "D", "v": "Yea"}, {"n": "Rep. Patrick Long (D)", "s": "long, patrick", "p": "D", "v": "Nay"}, {"n": "Rep. Darrell Louis (R)", "s": "louis, darrell", "p": "R", "v": "Nay"}, {"n": "Rep. Janet Lucas (D)", "s": "lucas, janet", "p": "D", "v": "Nay"}, {"n": "Rep. Matthew Lunney (R)", "s": "lunney, matthew", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Amy Malone (D)", "s": "malone, amy", "p": "D", "v": "Yea"}, {"n": "Rep. Tim Mannion (R)", "s": "mannion, tim", "p": "R", "v": "Nay"}, {"n": "Rep. Sanjeev Manohar (D)", "s": "manohar, sanjeev", "p": "D", "v": "Yea"}, {"n": "Rep. Jay Markell (R)", "s": "markell, jay", "p": "R", "v": "Yea"}, {"n": "Rep. Rita Mattson (R)", "s": "mattson, rita", "p": "R", "v": "Yea"}, {"n": "Rep. Donald McFarlane (R)", "s": "mcfarlane, donald", "p": "R", "v": "Nay"}, {"n": "Rep. Linda McGrath (R)", "s": "mcgrath, linda", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Mehegan (R)", "s": "mehegan, peter", "p": "R", "v": "Yea"}, {"n": "Rep. Julie Miles (R)", "s": "miles, julie", "p": "R", "v": "Nay"}, {"n": "Rep. Seth Miller (D)", "s": "miller, seth", "p": "D", "v": "Yea"}, {"n": "Rep. Laurence Miner (R)", "s": "miner, laurence", "p": "R", "v": "Nay"}, {"n": "Rep. Sheri Minor (R)", "s": "minor, sheri", "p": "R", "v": "Nay"}, {"n": "Rep. Pete Morency (R)", "s": "morency, pete", "p": "R", "v": "Yea"}, {"n": "Rep. Bryan Morse (R)", "s": "morse, bryan", "p": "R", "v": "Yea"}, {"n": "Rep. Jonathan Morton (R)", "s": "morton, jonathan", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Murphy (R)", "s": "murphy, mary", "p": "R", "v": "Nay"}, {"n": "Rep. Denis Murphy (R)", "s": "murphy, denis", "p": "R", "v": "Yea"}, {"n": "Rep. Brian Nadeau (R)", "s": "nadeau, brian", "p": "R", "v": "Nay"}, {"n": "Rep. Rich Nalevanko (R)", "s": "nalevanko, rich", "p": "R", "v": "Nay"}, {"n": "Rep. James Newsom (D)", "s": "newsom, james", "p": "D", "v": "Yea"}, {"n": "Rep. Terri O'Rorke (D)", "s": "o'rorke, terri", "p": "D", "v": "Yea"}, {"n": "Rep. Thomas Oppel (D)", "s": "oppel, thomas", "p": "D", "v": "Yea"}, {"n": "Rep. Kathleen Paquette (R)", "s": "paquette, kathleen", "p": "R", "v": "Nay"}, {"n": "Rep. Wayne Pearson (D)", "s": "pearson, wayne", "p": "D", "v": "Yea"}, {"n": "Rep. Raymond Peeples (R)", "s": "peeples, raymond", "p": "R", "v": "Nay"}, {"n": "Rep. Raymond Plante (R)", "s": "plante, raymond", "p": "R", "v": "Nay"}, {"n": "Rep. Adam Presa (R)", "s": "presa, adam", "p": "R", "v": "Nay"}, {"n": "Rep. Sherri Reinfurt (R)", "s": "reinfurt, sherri", "p": "R", "v": "Nay"}, {"n": "Rep. Ellen Rockmore (D)", "s": "rockmore, ellen", "p": "D", "v": "Yea"}, {"n": "Rep. Matt Sabourin dit Choini\u00e8re (R)", "s": "sabourin dit choini\u00e8re, matt", "p": "R", "v": "Nay"}, {"n": "Rep. Santosh Salvi (D)", "s": "salvi, santosh", "p": "D", "v": "Yea"}, {"n": "Rep. Gregory Sargent (D)", "s": "sargent, gregory", "p": "D", "v": "Yea"}, {"n": "Rep. Buzz Scherr (D)", "s": "scherr, buzz", "p": "D", "v": "Yea"}, {"n": "Rep. John Schneller (R)", "s": "schneller, john", "p": "R", "v": "Nay"}, {"n": "Rep. Donald Selby (R)", "s": "selby, donald", "p": "R", "v": "Nay"}, {"n": "Rep. Jeremy Slottje (R)", "s": "slottje, jeremy", "p": "R", "v": "Nay"}, {"n": "Rep. Jim Snodgrass (D)", "s": "snodgrass, jim", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Carrie Sorensen (D)", "s": "sorensen, carrie", "p": "D", "v": "Yea"}, {"n": "Rep. Terry Spahr (D)", "s": "spahr, terry", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. John Stone (D)", "s": "stone, john", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. John Suiter (R)", "s": "suiter, john", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Dale Swanson (D)", "s": "swanson, dale", "p": "D", "v": "Yea"}, {"n": "Rep. Brian Taylor (R)", "s": "taylor, brian", "p": "R", "v": "Yea"}, {"n": "Rep. James Thibault (R)", "s": "thibault, james", "p": "R", "v": "Nay"}, {"n": "Rep. Travis Toner (R)", "s": "toner, travis", "p": "R", "v": "Yea"}, {"n": "Rep. Brian Valerino (R)", "s": "valerino, brian", "p": "R", "v": "Yea"}, {"n": "Rep. Alice Wade (D)", "s": "wade, alice", "p": "D", "v": "Yea"}, {"n": "Rep. Toni Weinstein (D)", "s": "weinstein, toni", "p": "D", "v": "Yea"}, {"n": "Rep. Vicki Wilson (R)", "s": "wilson, vicki", "p": "R", "v": "Nay"}, {"n": "Rep. David Preece (D)", "s": "preece, david", "p": "D", "v": "Nay"}], "mk": "otpa", "mf": {}}, {"date": "2025-05-15", "body": "S", "question": "Ought to Pass with Amendment #2025-2133s", "mover": "", "yeas": null, "nays": null, "passed": true, "vote_kind": "VV", "vote_kind_label": "voice vote", "threshold_note": null, "tally": {}, "members": [], "amendment": null, "mk": "otpa", "mf": {}}, {"date": "2025-05-22", "body": "S", "question": "Ought to Pass", "mover": "", "yeas": null, "nays": null, "passed": true, "vote_kind": "VV", "vote_kind_label": "voice vote", "threshold_note": null, "tally": {}, "members": [], "amendment": null, "mk": "otp", "mf": {}}, {"date": "2025-06-12", "body": "H", "question": "House Concurs with Senate Amendment 2025-2133s", "mover": "Rep. Diane Pauer", "yeas": 268, "nays": 74, "passed": true, "vote_kind": "DV", "vote_kind_label": "division vote", "threshold_note": null, "tally": {}, "members": [], "amendment": null, "mk": "concur", "mf": {}, "mrec": "House Concurs with Senate Amendment 2025-2133s", "mover_m": {"label": "Rep. Diane Pauer (R - Hills 36)", "slug": "diane-pauer-hills-36"}}], "stations": [{"when": "2025-02-10", "time": "13:00", "what": "public hearing", "committee": "Municipal and County Government", "body": "H", "venue": "LOB 301-303", "video_id": "X-7y3XWOSwo", "watch": null, "predicted": 12678.0, "start": 12859.3, "state": "stated", "tolerance": 5, "short": false, "end": 17726.4, "end_stated": true, "end_from": "the chair closed it", "candidate": null, "start_stated": true, "said_how": "number", "end_stated_cluster": true, "testimony": {"date": "2025-02-10", "total": 24, "support": 6, "oppose": 18, "neutral": 0, "dated": true}}, {"when": "2025-03-03", "time": "13:00", "what": "executive session", "committee": "Municipal and County Government", "body": "H", "venue": "LOB 301-303", "video_id": "K8tmZdepavg", "watch": null, "predicted": 14464.0, "start": 16975.4, "state": "stated", "tolerance": 5, "short": false, "end": 17802.0, "end_stated": false, "end_from": "last mention of the bill", "candidate": null, "start_stated": true, "said_how": "number", "end_stated_cluster": false}, {"when": "2025-03-13", "time": null, "what": "floor debate", "committee": "House", "venue": null, "video_id": "teiwdb3FQf8", "watch": "https://www.youtube.com/watch?v=teiwdb3FQf8&t=26188s", "predicted": null, "start": 27089.1, "debate_end": 28476.0, "window_start": 26248.0, "motions": ["OTPA"], "tallies": ["197-158"], "state": "floor_precise", "candidate": null, "debate_start": 27089.1, "start_stated": true, "said_how": "number"}, {"when": "2025-05-06", "time": "09:00", "what": "hearing", "committee": "Energy and Natural Resources", "body": "S", "venue": "SH 103", "video_id": "xAs2z0MJz1Y", "watch": null, "predicted": 74.0, "start": 302.8, "state": "stated", "tolerance": 5, "short": false, "end": null, "end_stated": false, "end_from": "next boundary", "candidate": null, "start_stated": true, "said_how": "number", "end_stated_cluster": false, "reports": [{"committee": "Senate Energy and Natural Resources Committee", "heard": "2025-05-06", "opened": "9:00 a.m.", "closed": "11:58 a.m.", "present": "Senators Avard, Pearl, McConkey, Watters and Rosenwald", "absent": "None", "positions": [["Who supports the bill", "Representative Arnold Davis (Co\u00f6s County District 2), Senator David Rochefort (District 1), Dan McGuire (Granite State Taxpayers), Representative James Tierney (Co\u00f6s County District 1), Representative Lori Korzen (Co\u00f6s County District 7), Representative Timothy Horrigan (Strafford County District 10), Robert Th\u00e9berge (Co\u00f6s County Commissioner District 1), Raymond Gorman (Co\u00f6s County Commissioner District 3), Mark Brady (Co\u00f6s County Administrator), Joseph Kenney (New Hampshire Executive Council District 1), Bryan Gould (Legal Counsel for Co\u00f6s County), Steve Halle (Milan Lumber), Charles Levesque (Resident of Antrim), Brodie Deshaies (New Hampshire Municipal Association), Kate Horgan (New Hampshire Association of Counties), Alan Ralf (NH AFL-CIO), Glenn Brackett, Kevin Cavanaugh"], ["Who opposes the bill", "Jason Stock (New Hampshire Timberland Owners Association), Richard Roy (New Hampshire Timberland Owners Association), William Ardinger (Aurora Sustainable Lands), Matt Leahy (New Hampshire Forest Society), Bob Berti (Green Acre Woodlands), Jeff Coombs (Chicora Forest Lands), Scott Rineer (Wagner Forest Management), Dan Hudnut (Wagner Forest Management), Meredith Hatfield (The Nature Conservancy), Mark Dabon (Weyerhaeuser), Thomas Hahn, Tom Chrisenton, Troy Simins,"], ["Who is neutral on the bill", "Representative Mike Ouellet (Co\u00f6s County District 3), Jennifer Ramsey (New Hampshire Department of Revenue Administration),"]], "completed": "2025-05-09", "sections": [{"label": "Summary of testimony presented in support", "side": "support", "speakers": [{"who": "Representative Arnold Davis", "points": ["Representative Davis introduced HB 123, emphasizing it is not a new tax but an extension of New Hampshire\u2019s existing timber yield tax, RSA 79, to include carbon sequestration.", "He explained the timber yield tax has existed since 1949, taxing timber standing at harvest, and argued carbon sequestration should be treated equally under existing law.", "He addressed concerns of double taxation, clarifying timber yields are taxed separately whenever harvested, and carbon sequestration projects should similarly face taxation upon each distinct yield.", "Representative Davis stressed that avoiding the timber tax through carbon projects shifts the burden to local property taxpayers, harming municipal revenue and New Hampshire\u2019s $1.5 billion forestry industry.", "He noted carbon sequestration projects could negatively impact forest management, wildlife, recreation, fire safety, and water resources, and potentially transfer control of New Hampshire forests to out-of-state interests.", "Representative Davis stated the Department of Revenue Administration confirmed HB 123 is practical and enforceable.", "He highlighted bipartisan support, with the House Committee unanimously and recommended Ought To Pass.", "Representative Davis stated HB 123 would maintain fair taxation, protect local communities, and prevent exploitation by external interests."], "also": ["Coos County District 2, Prime Sponsor"], "member": {"label": "Representative Arnold Davis", "party_code": "R", "slug": "arnold-davis-coos-2"}}, {"who": "Senator David Rochefort", "points": ["Senator Rochefort explained the timber tax was created 80 years ago to incentivize responsible forestry practices and prevent excessive timber cutting before assessments.", "He described the rise of the carbon credit industry as a modern workaround that allows out-of-state polluters, particularly from California, to offset emissions using North Country forests without paying timber taxes.", "Senator Rochefort emphasized this practice shifts the financial burden to New Hampshire towns, which then raise property taxes to pay for essential services like schools, plow trucks, salt, and fire equipment.", "He stated that HB 123 closes a loophole in the current law, ensuring that carbon sequestration yields are taxed the same as traditional timber harvests, preserving local revenue and supporting working forest communities.", {"t": "Senator Watters asked if HB 123 should apply to small landowners with under 1,000 acres.", "sub": ["Senator Rochefort stated the bill is silent on land size but clarified that large-scale landowners, such as those with over 100,000 acres, are the primary concern. He stated smaller landowners are unlikely to be adversely affected."]}, {"t": "Senator Watters followed up, asking whether exempting smaller landowners would meaningfully impact the bill\u2019s effectiveness.", "sub": ["Senator Rochefort reiterated that small landowners would not significantly impact the carbon credit market or timber revenue loss. He added that if the committee believes exemptions are needed, they can make the appropriate amendments."]}, {"t": "Senator Rosenwald asked if there was an estimate of how much revenue the bill would generate.", "sub": ["Senator Rochefort deferred the question to following speakers that would be able to provide a more detailed financial breakdown."]}], "also": ["District 1"], "member": {"label": "Senator David Rochefort", "party_code": "R", "slug": "david-rochefort-sd-1"}}, {"who": "Dan McGuire", "points": ["Mr. McGuire testified on behalf of Granite State Taxpayers, explaining that although it\u2019s unusual for a taxpayer group to support a tax, they back this bill for both historical and practical reasons.", "He explained that the original timber tax, created as a constitutional alternative to property tax, was designed to encourage sustainable forestry by taxing timber only when harvested, reducing incentives for premature or excessive cutting,", "Mr. McGuire argued HB 123 addresses a failure to enforce RSA 79:5, which requires that if timber is not harvested, property owners should pay standard property tax, but this provision has become impractical to implement due to valuation challenges.", "He emphasized that not taxing carbon sequestration creates an imbalance by incentivizing carbon credit projects over productive forestry, which harms industries such as logging, sawmills, and forest product manufacturing.", "Mr. McGuire stated HB 123 restores fairness by applying the timber yield tax to both harvested and non-harvested timber, preventing policy bias against productivity and local economic activity.", {"t": "Senator Avard asked whether the Department of Revenue Administration (DRA) has declared the existing RSA 79:5 provision unworkable.", "sub": ["Mr. McGuire confirmed that, based on information from the bill sponsor, DRA found RSA 79:5 too difficult to implement due to the complexity and cost of annually valuing uncut forests, unlike the simpler process of measuring cut timber."]}], "also": ["Granite State Taxpayers"]}, {"who": "Raymond Gorman (Co\u00f6s County Commissioner District 3) & Robert Th\u00e9berge (Co\u00f6s County Commissioner District 1)", "points": ["Commissioner Gorman emphasized the importance of timber tax revenue for Co\u00f6s County\u2019s unincorporated towns, particularly for funding dispatch, emergency services, and other local needs.", "Commissioner Gorman explained that reduced timber cutting due to participation in carbon credit programs has led to revenue losses that impact town budgets, increase reliance on property taxes, and threaten forest-related infrastructure and recreation.", "He expressed concern that carbon-first forestry practices discourage wildlife openings, limit sustainable harvesting, and negatively affect families and businesses tied to the timber industry.", "Commissioner Th\u00e9berge stated that companies such as Milan Lumber have had to reduce operations due to limited access to timber from large tracts enrolled in carbon programs. Additionally, he noted Berlin\u2019s economic reliance on the timber and biomass industries.", "Both commissioners highlighted that carbon credit deals are largely driven by out-of-state companies, particularly from California, and warned the trend is reducing local economic opportunity while setting a dangerous precedent.", {"t": "Senator Avard asked if selective cutting was still occurring on the 146,000-acre parcel enrolled in carbon credits.", "sub": ["Commissioner Gorman responded that while some selective cutting may still occur, it is constrained by carbon contract requirements to preserve canopy biomass, which limits traditional forest management."]}, {"t": "Senator Avard asked how long this trend had been occurring.", "sub": ["Commissioner Gorman estimated the trend has been ongoing for about eight years, with additional testimony to provide clearer data.", "Commissioner Th\u00e9berge confirmed this and noted that the bill\u2019s national significance is a concern for carbon market participants."]}, {"t": "Senator Watters asked whether HB 123 could unintentionally push private landowners to sell to out-of-state developers if tax incentives were lost.", "sub": ["Commissioner Gorman stated this could be a concern, but noted that lands under conservation easement, like those in the Connecticut Headwaters project, are protected from posting or development."]}, {"t": "Senator Rosenwald asked for clarification whether the intent of HB 123 was to increase local revenues or to promote more tree cutting.", "sub": ["Commissioner Gorman responded that the goal is to maintain current revenue levels and sustainable forest management, not necessarily to increase revenues. He noted that forest owners manage land for a variety of purposes, including wildlife and high-value timber, and emphasized the importance of preserving existing yield tax revenues to support towns."]}, {"t": "Senator Rosenwald asked whether closing the loophole addressed by HB 123 would increase revenues for local towns.", "sub": ["Commissioner Gorman stated the primary concern is avoiding further revenue loss, and ensuring regular, responsible forest management so forests are harvested every 10-20 years, rather than left unmanaged for decades.", "Commissioner Th\u00e9berge added that participation in carbon credit programs is a choice made by landowners, and the bill does not force them into or out of such programs.", "Commissioner Th\u00e9berge stated the issued has been ongoing for over eight years and primarily involves companies from California. He emphasized that the bill stems from the specific situation in Pittsburgh, New Hampshire, where reduced harvesting had ripple effects."]}]}, {"who": "Mark Brady", "points": ["Mr. Brady emphasized that Co\u00f6s County is agnostic on the practice of carbon sequestration but strongly supports closing the tax loophole to ensure fairness and preserve local tax revenue.", "He stated that failing to apply the timber yield tax to carbon projects creates a significant financial incentive, estimated at a minimum of 10%, to choose carbon credits over timber harvesting, which directly impacts county and municipal budgets.", "Mr. Brady explained Co\u00f6s County administers 23 of the state\u2019s 25 unincorporated places and operates a $50 million budget that includes two nursing homes, a corrections facility, and a sheriff\u2019s department, all of which rely heavily on timber tax contributions from towns such as Pittsburg and Clarksville.", "He emphasized that property owners can do what they want with their land within the law but should be required to \u201cpay their fair share\u201d and not shift the burden onto taxpayers in Co\u00f6s and other affected communities across New Hampshire.", "Mr. Brady submitted California\u2019s Air Resources Board scoping plan into the record to illustrate the broader national implications and stated that New Hampshire is currently unprepared to manage the long-term impacts of carbon-first forest management.", "He noted that Co\u00f6s County has conducted a detailed legal and financial analysis of the Connecticut Lakes Headwaters easement, showing a steady decline in timber cutting and associated tax revenues since the land registered with California\u2019s carbon market in 2013.", "Mr. Brady highlighted a reduction in reported timber yield from $40,000 per year in the early 2000s to below $20,000 in recent years, and emphasized that while some cutting may still occur, it is significantly reduced, impacting the county\u2019s financial stability.", "He emphasized the need to take broader action to address carbon-related forest management policy statewide, warning that the current system is unsustainable and unequitable for rural communities."], "also": ["Co\u00f6s County Administrator"]}, {"who": "Joseph Kenney", "points": ["Mr. Kenney described HB 123 as a necessary measure to ensure fairness in taxation to protect New Hampshire\u2019s forest economy, particularly in rural communities such as Pittsburg, Clarksville, and Stewartstown.", "Mr. Kenney emphasized that HB 123 is not a new tax, but a new application of the existing timber yield tax to carbon credit projects, which currently generate income without being subject to the same taxation as traditional timber harvesting.", "He expressed concern that the carbon offset industry, which is largely unregulated in New Hampshire, is an existential threat to the timber industry and forest health due to reduced harvesting, loss of local revenue, and long-term contracts that limit forest management.", "Mr. Kenney highlighted the progress made through HB 1697, which created a public registry for carbon-enrolled lands and initiated a study on lost revenue. He stated HB 123 is the next step toward restoring balance between landowner rights and local community needs.", "He warned that federal contracts are increasingly including carbon offset provisions and argue that New Hampshire must assert local control over whether and how these programs are implemented.", "He emphasized that further moratoriums are unnecessary, and that the state must address the carbon offset issue now to preserve local industry, forest health, and New Hampshire\u2019s sovereignty over land use policy.", {"t": "Senator Avard asked whether biomass facilities are being affected by changes in the timber industry and access to wood.", "sub": ["Mr. Kenney responded that southern biomass plants like Pine Tree in Tamworth still have adequate supply, but northern facilities in Bethlehem and Whitefield are struggling to access enough wood chips. He stated that reduced harvesting, driven in part by carbon programs, has a direct and negative impact on biomass energy production in the state."]}], "also": ["New Hampshire Executive Council District 1"]}, {"who": "Bryan Gould", "points": ["Mr. Gould stated he approached this issue strictly from a legal perspective rather than a forestry background and emphasized that the bill is consistent with long-standing New Hampshire law and constitutional provisions.", "Mr. Gould argued that the 1942 constitutional amendment permitting the timber tax also allows for broader taxation mechanisms, including taxation of standing timber and income derived from timber, if done in support of forest conservation.", "He explained that RSA 79:5 already allows for taxation of unharvested timber under the general property tax system if a landowner chooses not to cut, and that this statute has been on the books for decades.", "He disagreed with DRA\u2019s interpretation that RSA 79:5 is unenforceable, noting that New Hampshire law permits valuation of property based on income streams, as is done for income-generating assets such as parking garages.", "Mr. Gould stated HB 123 simply provides a modern application of an existing legal framework by using income from carbon credits as a valuation basis to assess property tax and ensure towns and counties are not financially harmed by changing land uses.", "He emphasized that New Hampshire\u2019s lack of home rule means municipalities are dependent on the state to provide tools to maintain revenue when policy shifts, like the promotion of carbon sequestration, affect local tax bases.", {"t": "Senator Avard asked if Gould had reviewed the proposed amendment ot HB 123.", "sub": ["Mr. Gould confirmed that he had review the amendment."]}], "also": ["Legal Counsel for Co\u00f6s County"]}, {"who": "Steve Halle", "points": ["Mr. Halle explained that Milan Lumber owns five sawmills, four in Canada and one in Milan, NH, all of which rely heavily on wood from lands previously harvested more actively before Aurora\u2019s 2022 acquisition of the Connecticut Lakes Headwaters property.", "He stated that since their acquisition, Milan Lumber experienced a significant drop in fiber supply, forcing a six-week production curtailment in the first year and reducing staff hours to 40 per week. He explained that that only recently have operations returned to 45 hours.", "Mr. Halle explained Milan Lumber purchases $55-$60 million in saw logs annually, which Halle noted generates substantial economic activity for local communities through employment, trucking, and small business spending. He stated these benefits are not seen with carbon credit revenue.", "He emphasized that while others cite tariffs as a challenge, exchange rates and cheap electricity in Canada have helped level the playing field in their operations.", "Mr. Halle argued carbon credits should be treated like other forest products, arguing that the lack of transparency in their value puts businesses like his at a disadvantage and forces them to import 15-20 million board feet of logs from other states, including New York and Maine, to make up the deficit.", "He urged the committee to support equal regulatory treatment so that forest-based businesses can compete on a level playing field."], "also": ["Milan Lumber"]}, {"who": "Charles Levesque", "points": ["Mr. Levesque explained he is a licensed forester with 46 years of experience. He stated he supported HB 123 as amended and opposed a study commission, arguing the current amendment resolves the DRA\u2019s concerns and makes the bill administrable.", "He clarified that HB 123 is not a new, double, income, or sales tax, but would function similarly to the existing timber yield tax, using value ranges established by the DRA rather than taxing income from carbon credit sales.", "Mr. Levesque emphasized the bill is intended to close a loophole that incentivizes landowners to sell carbon credits rather than harvest timber and shared an anecdote from a landowner who described the current system as \u201ca great loophole\u201d to avoid paying timber taxes.", "He also shared that at least on sawmill owner told him they would support the bill if it levels the playing field between timber harvesting and carbon credit sales.", "Mr. Levesque urged the committee to review and hold a hearing on the amended version of HB 123, which he stated the DRA can implement, rather than launching a study commission.", {"t": "Senator Watters asked if Mr. Levesque agreed that RSA 79:5 is currently unworkable.", "sub": ["Mr. Levesque confirmed he believed it is not workable and that HB 123 was introduced specifically to fix this problem in a more effective way."]}, {"t": "Senator Watters speculated whether income from carbon credits taxed under the BPT could be redirected to municipalities in lieu of allowing local taxation of carbon credits.", "sub": ["Mr. Levesque responded that such a change would also need to apply to timber income to maintain consistency, since timber is taxed under RSA 79 in lieu of property tax but still subject to BPT."]}], "also": ["Resident of Antrim"]}, {"who": "Brodie Deshaies", "points": ["Mr. Deshaies stated the New Hampshire Municipal Association (NHMA) represents the state\u2019s 234 municipalities. He stated that towns will lose revenue if all yields from timber, including carbon credit revenue, are not taxed equally.", "He explained that municipal reliance on timber tax revenues caries widely, 1% to 15% in most towns, but up to 50% in some in unincorporated areas in Co\u00f6s County.", "Mr. Deshaies argued that HB 123 treats carbon credits as a yield from timber, similar to harvesting, and would ensure municipalities are not penalized as more land is enrolled in carbon offset programs.", "He noted RSA 79:5 is unworkable and outdated, created under a now-defunct \u201cgeneral property tax\u201d system. He said assessors lack training and tools to value standing timber, and there is no system to track obligations across ownership changes or over time.", "He stated NHMA supports repealing RSA 79:5 to eliminate confusion and precent potential double taxation or litigation from local attempts to apply it.", "Mr. Deshaies provided historical context, citing similar state action in the 1950s when RSA 79 was first implemented. Rather than reestablishing a state fund to offset lost municipal revenue, he argued the simpler, fairer solutions is to treat carbon credits as taxable yield under RSA 79.", "He emphasized this would level the playing field for forest-rich rural municipalities and industries dependent on timber harvesting."], "also": ["New Hampshire Municipal Association"]}]}, {"label": "Summary of testimony presented in opposition", "side": "oppose", "speakers": [{"who": "Jason Stock", "points": ["Mr. Stock stated the New Hampshire Timberland Owners Association (NHTOA) represents nearly 1,000 members across New Hampshire, including timberland owners, loggers, foresters, sawmills, and biomass plants.", "Mr. Stock argued HB 123 creates a new tax, despite claims that it is simply a new application of an old tax, because carbon credits are not currently taxed and would be taxed under this bill.", "He stated the bill results in double taxation, once on the carbon credit and again if the timber is later harvested and likened it to an income or sales tax on private contract, not a yield-based tax.", "Mr. Stock emphasized the complexity and ambiguity of carbon markets and noted agreement with the DRA that the bill is currently unenforceable due to unclear language about valuation, registries, and taxable events.", "He advocated instead for the creation of a study commission, stating the issue is not year ready for legislation, and that thoughtful collaboration is needed to develop a workable approach.", "He stated that only three NHTOA members are currently engaged in forest carbon contracts and that those involved are at different stages of receiving payments.", {"t": "Senator Pearl noted that he has been working collaboratively with stakeholders and his amendment would propose a study commission with a flexible moratorium.", "sub": ["Mr. Stock expressed appreciation for Senator Pearl\u2019s efforts, but stated he has concerns about the moratorium, calling it a potential infringement on property rights and suggesting there may be constitutional issues."]}, {"t": "Senator McConkey asked how many NHTOA members participate in carbon credit programs.", "sub": ["Mr. Stock responded that three members are currently participating, and of those, one has received payment, on is awaiting payment, and one has just recently enrolled."]}, {"t": "Senator McConkey highlighted his own forest management practices and the importance of cutting as part of stewardship.", "sub": ["Mr. Stock agreed, emphasizing that managed forests contribute to wildlife habitat, wildfire mitigation, and responsible land use."]}, {"t": "Senator Watters asked for Mr. Stock\u2019s thoughts on language in the amendment allowing enforcement of RSA 79:5, notwithstanding RSA 79-A.", "sub": ["Mr. Stock responded that RSA 79:5 is currently unenforceable and problematic because it invites subjective judgement from local assessors about when a tree should be harvested. He warned this could penalize landowners for choosing long-term forest management over immediate cutting and called for strong legal guardrails if 79:5 is to be revived."]}], "also": ["New Hampshire Timberland Owners Association"]}, {"who": "William Ardinger", "points": ["Mr. Ardinger explained Aurora Sustainable Lands owns 146,000-acre Connecticut Lakes Headwaters property. He clarified Aurora is in full compliance with the 2003 conservation easement and committed to being a good neighbor to the three towns where the property is located.", "He stated that since 2013, over 340,000 cords of timber have been harvested from the property, and harvesting continues in compliance with California\u2019s carbon protocol, which requires good forestry practices and rewards harvested wood used in long-term products.", "Mr. Ardinger emphasized that the decline in timber harvesting predates carbon enrollment and mirrors national trends due to tariffs, market forces, and labor shortages, not carbon programs.", "He argued HB 123 creates double taxation by taxing revenue from carbon credits already subject to New Hampshire\u2019s Business Profits Tax (BPT) and warned that taxing the same income twice could be unconstitutional unless credits are provided.", "He clarified that Aurora has paid both BPT and real estate transfer tax and disputed claims that carbon credits escape taxation entirely.", "Mr. Ardinger stated HB 123, as passed by the House, is unadministrable due to its vague language and valuation challenges, echoing concerns raised by the DRA.", "He noted that Aurora voluntarily committed to stabilizing local tax revenues by paying towns if timber tax revenue falls below the five-year average. One payment has already been made and a second is being calculated.", "Mr. Ardinger supported a study commission as the best path forward, stating the policy is complex and underdeveloped, and that the bill\u2019s language was never vetted in a House committee prior to being adopted on the floor.", {"t": "Senator Watters asked if harvesting was being withheld due to market uncertainty.", "sub": ["Mr. Ardinger stated Aurora is continuing to harvest but acknowledged uncertainty about tariffs and markets is a serious concern and could reduce harvesting."]}, {"t": "Senator Rosenwald asked whether taxing carbon credits without a credit mechanism violates constitutional protections against double taxation.", "sub": ["Mr. Ardinger said it could, noting carbon credits sales are already taxed via BPT and that a second tax without a credit could be unconstitutional, unlike the Medicaid Enhancement tax, which has historically included offsets."]}, {"t": "Senator Rosenwald asked if HB 123 imposes a tax on a standing tree while the timber tax is on a cut tree.", "sub": ["Mr. Ardinger confirmed that the timber tax is on harvested trees, while HB 123 would tax the income from standing trees under carbon contracts."]}, {"t": "Senator Rosenwald asked If RSA 79:5 taxation could jeopardize current use status.", "sub": ["Mr. Ardinger stated if RSA 79:5 triggers loss of current use status, it could significantly impact landowners across New Hampshire."]}, {"t": "Senator McConkey asked when Aurora began offering the voluntary stabilization payments.", "sub": ["Mr. Ardinger explained the first payment was made for the tax year ending April 1, 2024, and a second is being calculated. He stated the commitment is ongoing and not contractually binding but publicly stated."]}, {"t": "Senator Rosenwald asked if Aurora\u2019s payments were similar to state actions in Hampstead when a private hospital went off the tax rolls.", "sub": ["Mr. Ardinger agreed and said Aurora\u2019s stabilization payments are based on the same principle of maintaining local revenue."]}], "also": ["Aurora Sustainable Lands"]}, {"who": "Matt Leahy", "points": ["Mr. Leahy stated the Forest Society recognizes and understands the financial concerns raised by municipalities and county governments due to the impacts of forest carbon deals.", "He stated the organization agrees that the legislature should explore ways to help communities address lost revenue.", "Mr. Leahy expressed support for a study commission to conduct a thorough analysis of the issue and identify alternative solutions.", "He questioned whether HB 123, as written, is the appropriate vehicle for addressing the issue, especially given the technical concerns raised by the DRA.", "He emphasized that the complexity of the issue warrants further study before implementing legislation."], "also": ["New Hampshire Forest Society"]}, {"who": "Bob Berti", "points": ["Mr. Bert stated he is in opposition to HB 123 and highlighted his 60 years of forestry experience and 31 years as a selectman.", "He stated that while he understands concerns about forest carbon deals, he believes the bill is misdirected and fails to distinguish between northern and southern New Hampshire landowner circumstances.", "Mr. Berti explained that Green Acre Woodlands owns over 17,000 acres in New Hampshire and enrolled in a carbon program four years ago but has yet to receive income from it despite investing significant internal and external costs.", "He noted the forest products industry is struggling due to labor shortages and broader market issues, not carbon credits. He cited the closure of three mills in the last six months and declining sawmills across New England.", "He emphasized that carbon credits have not impacted southern New Hampshire towns\u2019 revenues, explaining Rumney receives about $20,000 annually in yield tax, which is only 0.3% of the town\u2019s $4.2 million budget.", "Mr. Berti asserted that calling this proposal a \u201cyield tax\u201d is misleading, describing it instead as an income tax on unrealized timber value, particularly penalizing landowners for standing trees that aren\u2019t harvested.", "He criticized the proposal for targeting landowners participating in a program that is complex, underutilized, and uncertain in its benefits, and encouraged the committee to pause and study the issue more thoroughly before acting.", {"t": "Senator Watters asked whether Mr. Berti gas paid BPT on carbon income.", "sub": ["Mr. Berti stated that Green Acre Woodlands has not received any carbon credit income yet, and therefore has not paid BPT, but they likely would once revenue is realized."]}], "also": ["Green Acre Woodlands"]}, {"who": "Jeff Coombs", "points": ["Mr. Coombs explained he is the owner of Chicora Forest Lands and Ossipee Mountain Land Company, stating that his companies manage 12,000 acres in Tamworth and run a firewood operation producing 10,000 cords annually, relying on their own land for 28% of supply.", "He explained his land is harvested annually under a forest management plan and that he has consistently paid yield taxes to five towns for many years. He also runs a maple syrup operation to support the land\u2019s productivity.", "Mr. Coombs described entering a voluntary carbon credit program five years ago after a costly process totaling over $250,000 in inventory and verification. He only recently received income, most of which went to covering those costs. He clarified this program differed from the California compliance program.", "He emphasized that in 2021, the same year he received credits, he also harvested and paid yield taxes, highlighting his concern about double taxation if HB 123 were enacted. He added that any revenue would also be taxed under the business profits tax or business enterprise tax, making it a potential triple tax burden.", "Mr. Coombs stated he sought and received approval from the state for participation in the carbon program on land under forest legacy easement, with no objections raised.", "He stated he strongly opposed HB 123 as written, arguing that he is already paying his \u201cfair share\u201d and that carbon credits are simply an additional income stream to help keep his family business and open space viable.", "He stated he supported the idea of a study commission to better understand the nuances of different carbon, programs, landowner practices, and regional variations.", {"t": "Senator McConkey asked whether Mr. Coombs supported HB 123 or just the amended version calling for a study commission.", "sub": ["Mr. Coombs responded that he opposes the bill as introduced but supports a stud commission to explore fair and effective solutions."]}, {"t": "Senator McConkey noted Mr. Coombs\u2019 land provides valuable recreational connectivity for snowmobilers and asked whether that access would remain open under the proposed amendment.", "sub": ["Mr. Coombs said he believes public and motorized access would remain open as it currently is, referencing a memorandum from Jason Stock affirming that trails would not be closed during the study commission period."]}], "also": ["Chicora Forest Lands"]}, {"who": "Scott Rineer", "points": ["Mr. Rineer stated he is a licensed forester for over 25 years and regional manager at Wagner Forest Management and described HB 123 as an income tax on landowners.", "He cited various revenue streams commonly used by landowners, such as maple sugaring, recreation leases, Christmas tree farms, cellular towers, and conservation easements, none of which are taxed in the same manner as proposed under HB 123.", "Mr. Rineer stated he also serves as a Selectmen in Errol, NH, giving him additional insight into municipal challenges. He raised concern about the administrative burden HB 123 would place on local assessors, especially in rural towns that are already struggling to secure assessing services.", "He emphasized that carbon credit agreements are complex and relatively new, and that assessing and taxing them will create confusion without clear guidance from the DRA.", "Mr. Rineer stated he supports a two-year study commission to examine the issue thoroughly but stated he does not support a moratorium, which he believes infringes on private property rights.", {"t": "Senator Rosenwald asked Mr. Rineer if he supports both the moratorium and not blocking landowners from entering carbon credit contracts.", "sub": ["Mr. Rineer clarified that he does not support a moratorium, only a study commission and protecting landowner contractual rights."]}], "also": ["Wagner Forest Management"]}, {"who": "Dan Hudnut", "points": ["Mr. Hudnut stated he is the President of Wagner Forest Management and argued HB 123 was developed in response to a single project and reflects a limited understanding of the broader carbon credit market.", "He emphasized that Wagner pays more yield tax than any other landowner in the state, particularly supporting the budgets of unorganized towns in Co\u00f6s County and wants to harvest more wood but is constrained by market disruptions, like the mill explosion in Jay, Maine and limited contractor availability.", "Mr. Hudnut explained that California\u2019s carbon credit registry is now closed to forest projects outside of California, so new Hampshire landowners are only using voluntary carbon markets, which are privately negotiated contracts and not influenced by California law.", "He raised constitutional concerns, citing the full language of the 1942 amendment that permits taxation only when it \u201cencourages the conservation of forest resources\u201d, a standard he argued HB 123 does not meet.", "Mr. Hudnut warned about unequal treatment of landowner revenue streams, noting that revenue from maple syrup operations is not taxed, but under HB 123, carbon revenue would be, despite both relying on forested land.", "He endorsed the memorandum of understanding (MOU) proposed by the New Hampshire Timberland Owners Association, which commits landowners to transparency and local coordination before entering carbon agreements that may reduce harvesting."], "also": ["Wagner Forest Management"]}, {"who": "Thomas Hahn", "points": ["Mr. Hahn explained that he has been a consulting forester in New Hampshire since 1985 and manages 50,000 acres of forest land.", "He argued that HB 123, as passed by the House, is premature and incompatible with standard definitions of a timber yield tax.", "Mr. Hahn emphasized that a yield tax traditionally applies only to harvested timber, and that carbon offset credits do not meet this definition.", "He noted that many landowners in carbon programs continue harvesting timber, and that municipal yield tax revenues are unlikely to decline significantly because of enrollment in such programs.", "He pointed out that many landowners currently enrolled in New Hampshire\u2019s carbon registry are long-term, in-state forest owners with a history of sustainable management, not out-of-state entities.", "Mr. Hahn explained that due to the low financial return on traditional timber harvesting, approximately 1%, landowners often pursue alternative income sources such as conservation easements, solar leases, and carbon credits to sustain their land.", "He raised concerns that a 10% carbon yield tax would be disproportionate, especially given that the real estate transfer tax and average municipal property tax rates are both around 1.5%, suggesting that carbon sales may be more appropriately taxed similarly.", "Mr. Hahn stated he supported creating a study commission, and argued the issue is complex and warrant further examination."]}, {"who": "Meredith Hatfield", "points": ["Ms. Hatfield described the Family Forest Carbon Program, a 20-year voluntary program offered in partnership with the American Forest Foundation. It is available to New Hampshire landowners with over 30 acres and supports compatible uses such as harvesting, aiming to engage landowners who are not currently actively managing their forests.", "Ms. Hatfield noted that most landowners currently listed in the state\u2019s forest carbon registry are long-term New Hampshire residents or conservation-focused nonprofits.", "She expressed appreciation for Senator Pearl\u2019s efforts to draft a more workable amendment but said she had not yet reviewed the full text.", "She stated The Nature Conservancy supports the creation of a study commission, as it did last year, to further evaluate taxation, equity, and policy implications of forest carbon programs.", "Ms. Hatfield suggested the commission explore broader revenue redistribution strategies to support North Country communities, referencing past ideas raised by Senators Watters and Rosenwald, such as reallocating rooms and meals tax revenue."], "also": ["The Nature Conservancy"]}, {"who": "Mark Dabon", "points": ["Mr. Dabon stated the bill would effectively impose a new, double tax on landowners who sell carbon credits.", "He explained Weyerhaeuser owns approximately 24,000 acres in Co\u00f6s County, managed to Sustainable Forestry Initiative and Forest Legacy easement standards, with a focus on sustainable harvesting and conservation.", "Mr. Dabon explained that under HB 123, landowners would be taxed on carbon credits generated from tree growth and then taxed again when those same trees are eventually harvested and sold, which he characterized as duplicate taxation.", "He noted that Weyerhaeuser has enrolled 50,000 acres in Maine into a forest carbon project that allows for continued harvesting while still promoting long-term ecological benefits.", "Mr. Dabon disagreed that carbon programs reduce timber tax revenue for municipalities, asserting that carbon programs actually promote the growth of higher-value timber, which can result in increased timber tax revenue when harvested."], "also": ["Weyerhaeuser"]}]}, {"label": "Neutral Information Presented", "side": "neutral", "speakers": [{"who": "Jennifer Ramsey", "points": ["Ms. Ramsey explained that RSA 79:5, which was originally intended to allow taxation of unharvested timber, has never been used due to vague and outdated language that makes it difficult for local accessors to apply.", "She noted three major legal ambiguities in RSA 79:5, such as how to defined \u201cunreasonable deprivation of revenue,\u201d how to assess tree maturity, and how to align the statute with today\u2019s current use system instead of the original general property tax model.", "Ms. Ramsey stated that while HB 123 attempts to address this gap, the DRA believes the bill, as currently written, is not implementable due to technical challenges in defining taxable events and how to value carbon offset credits.", {"t": "She outlined four specific concerns with the bill\u2019s language in Lines 17-20.", "sub": ["She stated it is unclear which registry would qualify as enrollment, whether it refers to a local registry, the California Air Resources Board, or another system.", "She explained the definition of \u201ccarbon offset credits\u201d is difficult to interpret, especially in distinguishing between tonnage of gas and tradable certificate-based credits.", "She stated the bill lacks clarity on when the taxable event occurs, which could raise confusion between the issuance and sale of credits.", "She stated there is no guidance on who would be responsible for estimating the net value or how to value credits, particularly in cases where they have not yet been sold."]}, "Ms. Ramsey added that the DRA has no data source for how many credits have been issued or sold in the in NH and therefore cannot estimate how much revenue HB 123 would generate, though it could potentially raise some local tax revenue.", "She emphasized that the DRA takes no position whether carbon credits should be taxed, but urged the committee to provide clearer statutory guidance if it intends to move forward.", {"t": "Senator Avard asked Ms. Ramsey\u2019s concerns were raised during House hearings.", "sub": ["Ms. Ramsey stated the DRA had provided comments on an earlier version of the bill in the House, and has since been working collaboratively with the bill sponsors on a potential amendment to resolve their concerns."]}], "also": ["New Hampshire Department of Revenue Administration (DRA)"]}, {"who": "Representative Mike Ouellet", "points": ["Representative Ouellet argued that standing timber is part of real estate and should be subject to property assessment and taxation under RSA 78:3.", "He quoted the statute to clarify that the yield tax applies at 10% of stumpage value at the time of sale, reinforcing the bill\u2019s alignment with current law.", "Representative Ouellet noted that the proposed amendment to HB 123 includes an exemption for properties under 500 acres, protecting small landowners and farmers from the carbon yield tax.", "He criticized opponents of the bill for \u201cconfusing and complicating\u201d the issue and stated the DRA\u2019s attorney confirmed the bill is workable.", "Representative Ouellet stated the town of Pittsburg has lost over $4 million in yield tax revenue over the past decade, calling it \u201creprehensible\u201d and asking lawmakers to \u201csee the forest through the trees.\u201d"], "also": ["Co\u00f6s County District 3"], "member": {"label": "Representative Mike Ouellet", "party_code": "R", "slug": "mike-ouellet-coos-3"}}]}]}]}, {"when": "2025-05-15", "time": null, "what": "floor debate", "committee": "Senate", "venue": null, "video_id": "9OkjR4DvQto", "watch": "https://www.youtube.com/watch?v=9OkjR4DvQto&t=0s", "predicted": null, "start": null, "debate_end": null, "window_start": null, "motions": ["Ought to Pass with Amendment #2025-2133s"], "tallies": [], "state": "floor_dated", "candidate": null}, {"when": "2025-05-21", "time": "09:00", "what": "hearing", "committee": "Ways and Means", "body": "S", "venue": "SH 100", "video_id": "HsSd9fr2ZH8", "watch": null, "predicted": 69.0, "start": 469.1, "state": "stated", "tolerance": 5, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": true, "said_how": "number", "end_stated_cluster": false, "reports": [{"committee": "Senate Ways and Means Committee", "heard": "2025-05-21", "opened": "", "closed": "", "present": "Senators Lang, Murphy and Sullivan", "absent": "Senators Rosenwald and Fenton", "positions": [["Who supports the amendment", "Sen. Innis, Russell Holden, Eric Pauer"], ["Who opposes the amendment", "Curtis Howland, Sarahlynn Williams, Timothy Finney, James Gardner"], ["Who is neutral on the amendment", "Adam Denoncour (DRA)"]], "completed": "2025-05-21", "subject": "AMENDMENT # 2025-2214s, defining pre-sequestration timber tax revenue, establishing a moratorium on carbon", "sections": [{"label": "Summary of testimony presented", "side": "all", "speakers": [{"who": "Sen. Innis", "points": ["Sen. Innis explained that this amendment is specific to a new school district that was formed last year and is needed to alleviate an issue that they ran into with setting the tax rate for this year.", "There is a requirement that taxes by member towns be limited to the prior year\u2019s assessed valuation times one half of the previous year\u2019s tax rate. In this case, because it is a new district and the equation will be changing dramatically, adhering to that requirement creates a problem.", "The amendment creates an exception to that requirement so they can set a new tax rate, and the residents won\u2019t be faced with a normal tax bill now and then a much larger one in December.", "Sen. Innis stated that the Dept. of Revenue Administration is fine with the amendment and has said they can implement it.", "Sen. Lang summarized the issue saying that last term the legislature allowed Newfound School District voters to vote on whether or not they wanted to split off and form a new district and they chose to do so. He went on to say that breaking up that school district created an issue for when tax rates are set, and this amendment just fixes that problem.", "Sen. Innis confirmed that was correct."], "member": {"label": "Sen. Innis", "party_code": "R", "slug": "daniel-innis-sd-7"}}, {"who": "Russell Holden \u2013 Superintendent of the Pasquaney School District", "points": ["Mr. Holden explained that HB349 passed last year, allowing the towns of Bridgewater, Hebron, and Groton to form a new school district, SAU #108.", "Mr. Holden explained that while working with the three towns and the DRA in September of last year, they realized there was going to be an issue with the tax bill. He said they continued to work with the DRA when their budget was passed, however a deadline was missed.", "Mr. Holden stated that this amendment will allow them to establish a tax rate that will truly represent Pasquaney School District and equalize that tax rate on both halves."]}, {"who": "Adam Denoncour \u2013 Dept. of Revenue Administration", "points": ["Mr. Denoncour stated that the DRA helped draft the amendment. They are good with the implementation and can administer it as written. The amendment is needed to change the basis of the first issue rate from what used to be Newfound Regional School District to Pasquaney School District."]}]}]}]}, {"when": "2025-05-22", "time": null, "what": "consent calendar", "committee": "Senate", "venue": null, "video_id": "VoJHn8y83co", "watch": "https://www.youtube.com/watch?v=VoJHn8y83co&t=0s", "predicted": null, "start": null, "debate_end": null, "window_start": null, "motions": ["Ought to Pass"], "tallies": [], "state": "consent", "candidate": null}, {"when": "2025-06-12", "time": null, "what": "floor debate", "committee": "House", "venue": null, "video_id": "YnRjE5qQj3w", "watch": "https://www.youtube.com/watch?v=YnRjE5qQj3w&t=0s", "predicted": null, "start": null, "debate_end": null, "window_start": null, "motions": ["House Concurs with Senate Amendment 2025-2133s"], "tallies": [], "state": "floor_dated", "candidate": null}], "reports": [{"bill": "HB123", "title": "enabling municipalities to tax standing wood and timber on land used for carbon sequestration", "majority_recommendation": "OUGHT TO PASS WITH AMENDMENT", "minority_recommendation": null, "reports": [{"side": "Committee", "author": "Rep. Diane Pauer", "committee": "Municipal and County Government", "vote_yeas": 18, "vote_nays": 0, "text": "This bill addresses lost timber yield tax revenue related to the sale of standing wood and timber enrolled in forest carbon programs. Over the past several years, large parcels of New Hampshire forest lands are being sequestered for the ability of the standing wood and timber to capture carbon dioxide and its capacity to store carbon. Carbon offset credits derived from a landowner's forested property that is enrolled in a carbon sequestration program are then listed for sale on the market. Carbon offset credits enable industrial companies to pollute the environment with no incentive to control emissions. Out-of-state companies, as far away as California, are controlling our state's standing wood and timber by purchasing carbon offset credits associated with New Hampshire forest lands. Moreover, carbon sequestration program contracts can impound hundreds of thousands of acres of standing wood and timber for several decades or, in some cases, up to a century. As a result, our state's forest products industry is negatively impacted due to the fact that timber resources in our state cannot be harvested for sale. In turn, this affects municipalities that rely on the timber yield tax as a revenue source and has the real potential to decimate our timber industry in the near future. Additionally, the forest lands sequestered under forest carbon programs are not managed properly, negatively impacting the overall health of the forest and the wildlife habitat. Consequently, it is imperative that the legislature address this problem now and not later. In New Hampshire, the value of most growing wood and timber on a parcel of land is exempt from general property tax; thereby, separating tax treatment of timber from tax treatment of the land on which it stands. The Normal Yield Tax (RSA 79:3), often called the \"timber tax\" enacted in 1949, is a normal yield tax of 10% on the stumpage value at the time of cutting for sale at market. The problem associated with forest carbon programs, otherwise known as carbon sequestration programs, is that landowners are not paying the timber yield tax on the sale of standing wood and timber associated with carbon offset credits due to a loophole in the law. As a result, taxpayers are paying higher property taxes due to the lost revenue. This bill closes the loophole, which is allowing landowners to circumvent paying the normal yield tax under RSA 79:3, by providing for the assessment of the 10% yield tax on the metric tonnage of carbon sequestered from the timber enrolled in forest carbon programs. Amendment 2025-0654h specifies the method by which the timber yield tax shall be assessed on the sale of standing wood and timber enrolled in a forest carbon program for the purpose of providing carbon offset credits to a buyer. Importantly, this bill as amended provides for the assessment of the timber yield tax related to this new type of timber sale, supports the forest products industry, and helps municipalities reduce local property taxes by recouping lost timber yield tax revenue related to the sale of standing wood and timber enrolled in forest carbon programs."}], "source": "House Calendar 15, 2025", "date": "2025-03-07", "dated": "printed", "cite": "HC 15", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2025%5CNo15%20March%2007%202025.pdf"}, {"bill": "HB123", "body": "S", "title": "AN ACT relative to yield taxes on property enrolled or registered for the purpose of generating carbon offset credits.", "source": "Senate committee report, released 2025-05-13", "date": "2025-05-15", "dated": "signed", "calendar": "Consent Calendar", "majority_recommendation": "OUGHT TO PASS WITH AMENDMENT", "minority_recommendation": "", "reports": [{"side": "Committee", "author": "Senator Howard Pearl", "committee": "Energy and Natural Resources", "vote_yeas": 4, "vote_nays": 1, "amendment": "2133s", "text": "This bill, as amended, addresses recent concerns about the impacts of carbon sequestration programs on New Hampshire forest lands and related industries. It establishes a study commission with broad scope and membership which is directed to provide its final report by November 1, 2027. It provides an election for landowners who desire to implement a payment in lieu of tax under the longstanding provisions of RSA 79:5. Finally, it provides a moratorium on the enrollment or registration of any New Hampshire forest land in any new carbon offset project during the period of the study commission. Projects that are already enrolled or registered as of July 1, 2025 are exempt from the moratorium, but are required to file a notice of certain actions, such as commitment of annual growth for credits under the carbon program, with the Department of Revenue Administration and the local municipality."}], "cite": "SC 21A", "cite_url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2021A%20May%208%202025.pdf"}, {"bill": "HB123", "body": "S", "title": "AN ACT defining pre-sequestration timber tax revenue, establishing a moratorium on carbon sequestration and establishing a commission to study the effects of carbon sequestration in New Hampshire forests upon state and local tax revenue, effective forest management, and the health of New Hampshire\u2019s logging industry.", "source": "Senate committee report, released 2025-05-21", "date": "2025-05-22", "dated": "signed", "calendar": "Consent Calendar", "majority_recommendation": "OUGHT TO PASS", "minority_recommendation": "", "reports": [{"side": "Committee", "author": "Senator Timothy Lang", "committee": "Ways and Means", "vote_yeas": 3, "vote_nays": 0, "amendment": "", "text": "The original version of HB 123 would have expanded statewide tax policy; however, as amended by the Senate Energy Committee the bill no longer does so. Instead, it creates a study commission to better understand the implications of timber tax avoidance. The Ways and Means Committee has no concern with the bill as amended and supports the Energy Committee\u2019s recommendation."}], "cite": "SC 22A", "cite_url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2022A%20May%2015%202025.pdf"}], "docket_reports": [], "report_actions": [], "veto_message": null, "bill_note": null, "subject": "Agriculture", "subject_source": "general court", "house_committee": "Municipal and County Government", "senate_committee": "Energy and Natural Resources", "lsr": "2025-0100", "docket_url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=0100&sy=2025&txtsessionyear=2025&txtbillnumber=hb123&sortoption=billnumber", "documents": [{"label": "Bill text", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/billText.aspx?id=106&txtFormat=html&sy=2025", "kind": "text"}, {"label": "Bill status page", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/Bill_status.aspx?lsr=0100&sy=2025&txtsessionyear=2025&txtbillnumber=hb123&sortoption=billnumber", "kind": "status"}, {"label": "Docket", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=0100&sy=2025&txtsessionyear=2025&txtbillnumber=hb123&sortoption=billnumber", "kind": "docket"}, {"label": "SC 20", "url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2020%20May%201%202025.pdf", "kind": "record"}, {"label": "SC 21A", "url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2021A%20May%208%202025.pdf", "kind": "record"}, {"label": "SC 22", "url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2022%20May%2015%202025.pdf", "kind": "record"}, {"label": "SC 22A", "url": "https://gc.nh.gov/senate/calendars_journals/viewer.aspx?fileName=Calendars%5C2025%5CNo%2022A%20May%2015%202025.pdf", "kind": "record"}, {"label": "House Calendar 15, 2025, committee report", "url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2025%5CNo15%20March%2007%202025.pdf", "kind": "report"}], "amendments": [{"num": "2025-0654h", "kind": "Committee Amendment", "where": "committee", "date": "2025-03-13", "body": "H", "adopted": true, "vote_kind": "VV", "mover": "", "proposed_by": "the Committee on Municipal and County Government", "text": "Amend the title of the bill by replacing it with the following: AN ACT relative to yield taxes on property enrolled or registered for the purpose of generating carbon offset credits. Amend the bill by replacing all after the enacting clause with the following: 1 New Paragraphs; Definitions; Carbon Credits. Amend RSA 79:1 by inserting after paragraph VIII the following new paragraph: IX. \"Carbon credit\" or \"carbon offset credit\" means 1 metric ton of carbon dioxide equivalent. X. \"Entity and crediting entity\" means the carbon registry that the landowner and their carbon developer are using to list for sale the carbon offset credits generated on the landowner's forested property. XI. \"Carbon developer\" means the organization that the landowner works with to meet the protocol rules set by the carbon registry in order to list carbon credits for sale. XII. \"Tonnage\" means the amount of carbon in metric tons of carbon dioxide equivalent. 2 Yield Tax; Carbon Sequestration. Amend RSA 79:3 to read as follows: 79:3 Normal Yield Tax; Carbon Sequestration. I. A normal yield tax at the rate of 10 percent on the stumpage value at the time of cutting shall be assessed by the assessing officials within 30 days after receipt of a report of wood or timber cut is filed with said officials in the town in which said operation took place. Interest as provided in RSA 79:4-a shall be charged 30 days after the bills are mailed by the tax collector, on any tax which is due and payable and which remains unpaid. II. The owner of a property that has been enrolled or registered for the purpose of sequestering carbon dioxide and/or generating carbon offset credits shall annually pay a yield tax of 10 percent of the estimated net value of the carbon offset credits issued and sold in the previous calendar year. III. The total tonnage of carbon offset credits issued in the previous year shall be the amount as issued by the carbon registry equal to the total tonnage of eligible annually sequestered carbon the property owner reports. IV. The net value of the carbon offset credits issued in the previous year shall be calculated by multiplying the amount of eligible annually credited carbon the property owner reports to the entity in which the property is registered or enrolled by the average price-per-metric ton paid by the entity in which the property is registered or enrolled in the previous year less the costs incurred by carbon developer and landowner. V. Whenever a property owner enrolls or registers a property for the purpose of sequestering carbon dioxide and/or generating carbon offset credits, the property owner or their agent, shall file an intent to sequester carbon form at the time the project is registered into the carbon registry established in RSA 227-G:4, XII. VI. If a property is enrolled or registered for the purpose of sequestering carbon dioxide and/ or generating carbon offset credits prior to enactment of this provision, the property owner or their agent shall file an intent to sequester carbon form into the carbon registry established in RSA 227- G:4, XII within 30 days of the effective date of this section. VII. The property owner or their agent shall submit to the carbon registry established in RSA 227-G:4, XII the total tonnage of carbon offset credits generated in the previous year within 10 days of reporting this information to the entity in which the property is registered or enrolled. VIII. A tax of 10 percent of the monetary value of the net value of the carbon offset credits issued on the property in the previous year shall be assessed by the assessing officials in the town in which the property is located within 30 days after the property owner's submission to the carbon registry established in RSA 227-G:4, XII of the amount of carbon offset credits sold on the property in the previous year. Interest as provided in RSA 79:4-a shall be charged 30 days after the bills are mailed by the tax collector on any tax which is due and payable and which remains unpaid. IX. All other provisions of RSA 79 shall be applicable to the owner of a property that has been enrolled or registered for the purpose of sequestering carbon dioxide and/or generating carbon offset credits, and shall be enforced by the host municipality or county commissioners if the subject property is located in an unincorporated area. 3 Effective Date. This act shall take effect April 1, 2026. 2025-0654h AMENDED ANALYSIS This bill extends yield taxes to property enrolled in or registered for the purpose of generating carbon offset credits.", "source": "HC015.pdf", "targets": ["the whole bill"], "supersedes": []}, {"num": "2025-2133s", "kind": "Committee Amendment", "where": "committee", "date": "2025-05-15", "body": "S", "adopted": true, "vote_kind": "VV", "mover": "", "proposed_by": "", "text": "", "source": "", "targets": [], "supersedes": []}], "billtext": {"version": "FINAL VERSION", "title": "AN ACT defining pre-sequestration timber tax revenue, establishing a moratorium on carbon sequestration and establishing a commission to study the effects of carbon sequestration in New Hampshire forests upon state and local tax revenue, effective forest management, and the health of New Hampshire\u2019s logging industry.", "analysis": "This bill:\nI. Defines pre-sequestration timber tax revenue and allows for payment in lieu of taxes on such revenue.\nII. Establishes a moratorium on carbon sequestration contracts.\nIII. Establishes a commission to study carbon sequestration programs.", "body": "13Mar2025... 0654h\n05/15/2025 2133s 25-0100\n08/02\nBe it Enacted by the Senate and House of Representatives in General Court convened:\n164:1 New Paragraph; Taxation; Forest Conservation and Taxation; Definitions. Amend RSA 79:1 by inserting after paragraph VIII the following new paragraph:\nIX. \u201cPre-sequestration timber tax revenue\u201d means the average of the amounts any municipality received in timber tax revenue from the owner of a parcel of land for the 5 full tax years preceding the tax year in which the owner or the owner\u2019s predecessor in interest entered into a legally binding commitment to enroll or register the timber on such land in a carbon sequestration program or to otherwise dedicate the timber on such land to carbon sequestration.\n164:2 Taxation; Forest Conservation and Taxation. RSA 79:5 is repealed and reenacted to read as follows:\n79:5 General Tax; Credits in Certain Cases.\nI. Whenever it shall appear to the assessing officials that a town or city is unreasonably deprived of revenue because of the failure of an owner to cut standing wood or timber when it shall have arrived at the degree of maturity most suitable for its use, such standing wood or timber shall be taxed in the same manner as general property and be subject to the same rights of appeal, the intent being to prevent the holding of standing wood or timber indefinitely without the payment of any taxes. If such standing wood or timber is taxed under the provision of this section, such taxes shall be a credit against any yield tax later imposed.\nII. As an alternative to the imposition of the tax provided for in paragraph I, in any tax year the owner may make a payment in lieu of taxes to the town or city equal to the difference between the pre-sequestration timber tax revenue and the actual timber tax paid by the landowner in that year. For any tax year for which the owner elects to make a payment in lieu of taxes under this paragraph, the owner shall notify the town or city in writing of the owner\u2019s election on or before December 31 preceding such tax year.\n164:3 New Subdivision; Carbon Sequestration Programs Study Commission. Amend RSA 79 by inserting after section 31 the following new subdivision:\nCarbon Sequestration Programs Study Commission\n79:32 Carbon Sequestration Programs Study Commission. There is established a commission to study the impacts of the growing practice of dedicating tracts of New Hampshire forests to sequestration of carbon emissions.\n79:33 Membership and Compensation.\nI. The members of the commission shall be as follows:\n(a) Two members of the house of representatives, one of whom shall be from the ways and means committee and one of whom shall be at large, appointed by the speaker of the house of representatives.\n(b) One member of the senate, appointed by the president of the senate.\n(c) The commissioner of the department of revenue administration, or designee.\n(d) The commissioner of the department of natural and cultural resources, or designee.\n(e) One Coos county commissioner, or designee.\n(f) One municipal official with experience in administration of the timber yield tax, appointed by the New Hampshire Municipal Association.\n(g) One public member with experience owning and operating a family-owned tree farm, appointed by the governor.\n(h) One public member, designated by the current Fee Owner as that term is defined in that certain Grant of Conservation Easement, dated as of October 9, 2003, applicable to approximately 146,400 acres located in Coos County.\n(i) One public member with experience owning and operating forest land, designated by the New Hampshire timberland owner\u2019s association.\n(j) One public member, designated by the New Hampshire Retail Lumber Association.\n(k) One public member, designated by the New Hampshire Home Builders Association.\n(l) One licensed forester, appointed by the president of the senate.\nII. Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.\n79:34 Duties. The commission shall study:\nI. For existing agreements or other arrangements under which New Hampshire landowners have committed any standing timber on their property to the sequestration of carbon emissions through registration with a carbon credit offset registry or similar program, the length of such commitment and any restrictions on or disincentives against logging of such timber.\nII. The state and local tax impact of committing New Hampshire forest tracts to carbon sequestration.\nIII. Whether the state\u2019s current system of taxation fairly and proportionally taxes the transactions by which New Hampshire forest tracts are committed to carbon sequestration and the fair market value of those tracts.\nIV. Whether other statutory provisions interfere with the power of cities and towns under RSA 79:5 to tax standing timber that has been committed to carbon sequestration.\nV. Whether the purchasers of carbon credits generated by carbon sequestration in New Hampshire forests should be taxed by the state for the benefit those credits confer.\nVI. The impact on sound forest management practices, including minimization of forest fire risk.\nVII. The impact on New Hampshire\u2019s logging industry.\nVIII. The effect carbon sequestration has on the state and national timber industry and its competitiveness with the timber industries of other states and countries.\n79:35 Chairperson; Quorum. The members of the study commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the senate member. The first meeting of the commission shall be held before September 15, 2025. Six members of the commission shall constitute a quorum.\n79:36 Report. The commission shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library before November 1, 2027. The commission shall inform the secretary of state and the director of the office of legislative services when its report has been submitted.\n79:37 Moratorium. Between July 1, 2025, and the date upon which the carbon sequestration programs study commission submits its report pursuant to RSA 79:36, no owner of standing timber in New Hampshire on a parcel of more than 500 acres shall enter into, or exercise any unexercised right pursuant to, any agreement or other arrangement to commit any part of such timber or its annual growth to the sequestration of carbon emissions through enrollment or registration with a carbon credit offset program or otherwise. Any such exercise, agreement, or other arrangement shall be void. Any subdivision of an owner\u2019s land of 500 acres or less after the effective date of this act shall be subject to the prohibitions in this paragraph. Nothing in this section shall be construed to impair any such owner\u2019s existing, legally binding commitment of such timber or annual growth to the sequestration of carbon emissions. If an owner reports, enrolls, registers, or otherwise commits any annual growth to or with a carbon credit offset program the owner shall report such report, enrollment, registration, or other commitment to the department of revenue administration and the tax assessor of the town or city in which the annual growth took place and shall provide documentation establishing that such commitment of annual growth is not subject to the prohibitions in this paragraph. In the application of this paragraph, the owner shall have the burden of establishing that such timber or annual growth is the subject of such a legally binding commitment as of the effective date of this section.\n164:4 Repeal.\nI. RSA 79:5, II, relative to payments in lieu of taxes is repealed.\nII. RSA 79:32 through 79:37, relative to the carbon sequestration programs study commission, is repealed.\n164:5 Effective Date.\nI. Section 4 of this act shall take effect November 1, 2027.\nII. The remainder of this act shall take effect July 1, 2025.\nApproved: July 15, 2025\nEffective Date:\nI. Section 4 effective November 1, 2027\nII. Remainder effective July 1, 2025", "in_text": [{"date": "13Mar2025", "short": "0654h", "num": "2025-0654h"}, {"date": "05/15/2025", "short": "2133s", "num": "2025-2133s"}], "chars": 9230}, "nver": 5, "namd": 5, "rsa": {"RSA 79:3": "/laws/79#s3", "RSA 79:5": "/laws/79#s5", "RSA 79:1": "/laws/79#s1", "RSA 79:4-a": "/laws/79#s4-a", "RSA 227-G:4": "/laws/227-g#s4", "RSA 79": "/laws/79", "RSA 79:36": "/laws/79#s36", "RSA 79:32": "/laws/79#s32"}, "amends": {"RSA 79:1": "/laws/79#s1", "RSA 79": "/laws/79", "RSA 79:5": "/laws/79#s5", "RSA 79:32": "/laws/79#s32"}, "changed": ["79:1", "79:5", "79:32", "79:33", "79:34", "79:35", "79:36", "79:37"]}