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@misc{committee-H28, title = {Ways and Means — New Hampshire House}, howpublished = {Granite Record}, url = {https://graniterecord.org/committee/H28}, note = {Accessed 24 Oct. 2026} }
Ways and Means
The House Committee on Ways and Means, chaired by John Janigian.
It shall be the duty of the Committee on Ways and Means to examine and consider the state of the treasury; to consider and report on all bills and resolutions relating to raising money by a state tax and the apportionment of same; matters relating to taxes and fees on tobacco; all dedicated funds except for the highway and turnpike funds; state fees, and all methods of raising revenue for the state; and such other matters as may be referred to it. The Committee on Ways and Means shall report to the House in the form of a resolution its estimates of state revenues on a periodic basis.
Members
- Rep. John Janigian (R - Rock 25) (Chair)
- Rep. Jordan Ulery (R - Hills 13) (Vice Chair)
- Rep. Bill Ohm (R - Hills 10) (Clerk)
- Rep. Julius Soti (R - Rock 35)
- Rep. Steven Smith (R - Sull 3)
- Rep. James Tierney (R - Coos 1)
- Rep. Brian Cole (R - Hills 26)
- Rep. Scott Bryer (R - Rock 1)
- Rep. Mary Ford (R - Rock 3)
- Rep. Mary Murphy (R - Hills 27)
- Rep. Susan Almy (D - Graf 17)
- Rep. Thomas Southworth (D - Straf 11)
- Rep. Dennis Malloy (D - Rock 24)
- Rep. Thomas Schamberg (D - Merr 6)
- Rep. Bill Bolton (D - Graf 8)
- Rep. Susan Elberger (D - Hills 5)
- Rep. Geoffrey Smith (D - Straf 21)
- Rep. Terry Spahr (D - Graf 12)
Bills Referred, 2025-2026
- HB 83-FN: increasing the minimum age for sports betting. (Indefinitely postponed)
- HB 135: relative to the collection of sales taxes of foreign jurisdictions by New Hampshire businesses. (Killed)
- HB 155-FN: relative to business enterprise tax returns and appropriating funds to the department of health and human services for licensed nursing facilities. (Signed into law)
- HB 163: relative to state funds. (Signed into law)
- HB 234-FN: relative to the statewide education property tax and excess revenue from games of chance. (Withdrawn)
- HB 255-FN: increasing the percentage of revenue deposited in the education trust fund from the business profits tax. (Killed)
- HB 290-FN: increasing the taxes on cigarettes and electronic cigarettes and establishing a committee to study taxes on tobacco and other nicotine products. (Indefinitely postponed)
- HB 318-FN: relative to the percentage of revenue from the business enterprise tax deposited in the education trust fund. (Killed)
- HB 328-FN: establishing a charitable gaming oversight commission. (Signed into law)
- HB 402: relative to liability as taxable income of education freedom account payments. (Died on the table)
- HB 417-FN: relative to repealing the communications services tax. (Referred for interim study)
- HB 483-FN: relative to the definition of a scholarship organization for purposes of the education tax credit. (Died on the table)
- HB 502-FN: relative to complete corporate reporting for unitary businesses under the business profits tax and revenues from the state education property tax. (Killed)
- HB 503-FN: amending how revenues from taxes are allocated to the education trust fund. (Killed)
- HB 530-FN: increasing the amount of revenue transfered from the real estate transfer tax to the affordable housing fund. (Died on the table)
- HB 531-FN: setting annual limits on the amount of charitable gaming revenue which may be distributed to one charitable organization. (Killed)
- HB 540: relative to historic horse racing licenses for large facilities. (Killed)
- HB 585: relative to the property tax exemption for religious organizations. (Killed)
- HB 588-FN: relative to the distribution of revenues generated from historic horse racing pari-mutuel pools. (Killed)
- HB 591-FN: relative to hours for keno gaming. (Signed into law)
- HB 596-FN: relative to reporting requirements for entities that collect meals and rooms taxes. (Killed)
- HB 635-FN: relative to taxing non-profit entities who settle illegal immigrants as for-profit entities. (Referred for interim study)
- HB 650-FN: removing references to repealed funds and relative to state park and robotics education funds. (Signed into law)
- HB 660-FN-LOCAL: requiring historic horse racing facilities to compensate their host communities with a percentage of the revenue generated from their historic horse racing machines. (Referred for interim study)
- HB 669-FN-A: relative to requiring all revenue raised under the statewide education property tax to be deposited in the education trust fund, and setting an equalized statewide tax rate. (Killed)
- HB 688-FN-LOCAL: authorizing municipalities to tax charitable gaming facilities based on their enterprise value. (Killed)
- HB 728-FN: authorizing video lottery terminals at charity gaming facilities and repealing historic horse racing licensing. (Killed)
- HB 736-FN: relative to the minimum number of mobile sports wagering agents authorized by the lottery commission. (Withdrawn)
- HB 737-LOCAL: creating local options for games of chance, authorizing keno throughout the state, and changing charitable gaming license fees and reporting requirements. (Signed into law)
- HB 1063-FN: reducing the amount of meals and rooms taxes operators can retain. (Died on the table)
- HB 1068: taxing certain occupants who have established permanent residences under the meals and rooms tax. (Referred for interim study)
- HB 1090-FN: relative to meals and rooms taxes. (Killed)
- HB 1102-FN: increasing the research and development tax credit cap and relative to state park fees for state residents. (Veto overridden, became law)
- HB 1144-FN: amending the excavation tax rate. (Died when the session ended)
- HB 1194-FN: relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes. (Signed into law)
- HB 1293: taxing certain properties owned by charitable or non-profit organizations. (Referred for interim study)
- HB 1338: restricting abortion providers from the definition of charitable organization for the purposes of games of chance. (Killed)
- HB 1409-FN: modifying the deposit of revenues collected from video lottery terminals. (Died on the table)
- HB 1420-FN: creating a temporary local newspaper advertisement tax credit. (Died when the session ended)
- HB 1433-FN: creating a child care tax credit for qualifying businesses. (Signed into law)
- HB 1435-FN: relative to changes to the Winnipesaukee river basin control replacement fund. (Signed into law)
- HB 1474-FN: relative to the formula of distribution of revenue from the meals and rooms tax. (Killed)
- HB 1480-FN: raising the meals and rooms tax rate. (Killed)
- HB 1546-FN: repealing the business profits tax. (Killed)
- HB 1559: increases the percentage allocation of New Hampshire's gaming revenue to problem gaming services. (Died when the session ended)
- HB 1580-FN-LOCAL: relative to the taxation of non-primary residences. (Killed)
- HB 1596-FN: relative to the collection of certain health care program premiums; funding for the university system of New Hampshire; and raising the tobacco tax. (Killed)
- HB 1597-FN: relative to business profits tax expense deductions. (Died on the table)
- HB 1599-FN: allowing net operating losses to be carried forward in perpetuity following a loss year. (Referred for interim study)
- HB 1624-FN: relative to the elimination of certain special funds. (Signed into law)
- HB 1629-FN: repealing the business enterprise tax. (Killed)
- HB 1646-FN: creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public. (Referred for interim study)
- HB 1647-LOCAL: relative to the taxation of farm and farm structures. (Referred for interim study)
- HB 1648: providing property tax exemptions for qualifying residences. (Referred for interim study)
- HB 1668-FN: relative to the application of the Internal Revenue Code to provisions of the business profits tax. (Killed)
- HB 1707-FN: creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers. (Killed)
- HB 1708-FN: relative to statewide education property taxes and other tax revenues. (Died when the session ended)
- HB 1787-FN: modifying the statewide education property tax. (Referred for interim study)
- HB 1800-FN: relative to statewide education property taxes. (Referred for interim study)
- HB 1810-FN: relative to a road salt fee to support certified winter road maintenance practices. (Killed)
- CACR 10: the adoption of tax laws. (Failed to pass)
- CACR 12: the adoption of tax laws. (Failed to pass)
- CACR 18: relating to tax rates. Providing that the rate of taxes in the state shall not exceed certain annual percentages. (Failed to pass)
- SB 51: relative to decal fees and the statewide public boat access program. (Signed into law)
- SB 60-FN: relative to advanced deposit account wagering and the department of health and human services' rulemaking authority regarding immunization requirements. (Died: the chambers did not agree on a version)
- SB 63-FN: relative to funding for the division of travel and tourism. (Killed)
- SB 73-FN: relative to the operation of bingo games. (Signed into law)
- SB 83-FN: relative to licenses for primary and secondary game operators. (Signed into law)
- SB 107-FN: enabling the state treasurer to invest certain fish and game funds. (Signed into law)
- SB 147-FN: relative to licenses to sell pari-mutuel pools on simulcast horse races. (Killed)
- SB 160-FN: relative to the administration of raffles. (Signed into law)
- SB 249-FN: relative to the uncompensated care and Medicaid fund. (Signed into law)
- SB 291: relative to the religious use of land property tax exemption. (Signed into law)
- SB 511-FN: relative to state park fee discounts for state residents. (Killed)
- SB 542: limiting the game dates available to charities at gaming facilities. (Referred for interim study)
- SB 633-FN: relative to donations received by the granite patron of the arts fund. (Signed into law)
- SB 652-FN: changing the maximum award of tax credits for overpayment of due taxes. (Signed into law)
And 1,029 bills in 15 earlier terms.
Recent Meetings
- The Committee on Ways and Means met on September 30, 2026 for executive sessions on HB 1648, HB 1787-FN, HB 1800-FN and SB 542. It also held full committee work sessions on HB 1648, HB 1800-FN, SB 542 and HB 1787-FN. It also held subcommittee work sessions on HB 1648, HB 1800-FN and HB 1787-FN. On HB 1648 it recommended refer for interim study, 17–0. On HB 1787-FN it recommended refer for interim study, 16–1. On HB 1800-FN it recommended refer for interim study, 16–1. On SB 542 it recommended refer for interim study, 19–0.
- The Committee on Ways and Means met on September 10, 2026 for subcommittee work sessions on HB 1648, HB 1787-FN and HB 1800-FN.
- The Committee on Ways and Means met on June 15, 2026 for executive sessions on HB 224-FN, HB 417-FN, HB 635-FN, HB 660-FN-LOCAL, HB 1293, HB 1599-FN, HB 1646-FN and HB 1647-LOCAL. It also held full committee work sessions on HB 224-FN, HB 417-FN, HB 635-FN, HB 660-FN-LOCAL, HB 1293, HB 1599-FN, HB 1647-LOCAL, HB 1646-FN, HB 1648 and SB 542. On HB 224-FN it recommended refer for interim study, 20–0. On HB 417-FN it recommended refer for interim study, 19–0. On HB 635-FN it recommended refer for interim study, 19–0. On HB 660-FN-LOCAL it recommended that the House find it inexpedient to legislate, 16–4, with a minority recommending ought to pass with amendment. On HB 1293 it recommended refer for interim study, 18–1. On HB 1599-FN it recommended refer for interim study, 19–0. On HB 1646-FN it recommended refer for interim study, 19–0. On HB 1647-LOCAL it recommended refer for interim study, 19–0.
- The Committee on Ways and Means met on May 4, 2026 for executive sessions on SB 492-FN and SB 627-FN. It also held full committee work sessions on SB 492-FN and SB 627-FN. On SB 492-FN it recommended ought to pass, 20–0. On SB 627-FN it recommended refer for interim study, 11–9, with a minority recommending ought to pass.
- The Committee on Ways and Means met on April 27, 2026 for an executive session on CACR 12. It also held a full committee work session on CACR 12. On CACR 12 it recommended ought to pass with amendment, 11–9, with a minority recommending inexpedient to legislate.
- The Committee on Ways and Means met on April 6, 2026 for executive sessions on SB 511-FN and SB 633-FN. It also held full committee work sessions on SB 511-FN and SB 633-FN. On SB 511-FN it recommended that the House find it inexpedient to legislate, 12–0. On SB 633-FN it recommended ought to pass with amendment, 12–0.
- The Committee on Ways and Means met on March 23, 2026 for a public hearing on SB 511-FN. It also held executive sessions on SB 542 and SB 652-FN. It also held full committee work sessions on SB 652-FN, SB 542 and SB 633-FN. On SB 542 it recommended refer for interim study, 19–0. On SB 652-FN it recommended ought to pass, 19–0.
- The Committee on Ways and Means met on March 9, 2026 for public hearings on CACR 12, SB 542, SB 633-FN and SB 652-FN. It also held an executive session on HB 1542-FN. It also held a full committee work session on HB 1542-FN. On HB 1542-FN it recommended ought to pass with amendment, 10–8, with a minority recommending inexpedient to legislate.
- The Committee on Ways and Means met on March 2, 2026 for executive sessions on HB 1420-FN, HB 1648, HB 1301-FN, HB 1542-FN, HB 1594-FN, HB 1655-FN, HB 1738-FN and HB 1751-FN. It also held full committee work sessions on HB 1420-FN, HB 1648, HB 1301-FN, HB 1542-FN, HB 1594-FN, HB 1655-FN, HB 1738-FN and HB 1751-FN. On HB 1420-FN it recommended refer for interim study, 15–3, with a minority recommending ought to pass with amendment. On HB 1648 it recommended refer for interim study, 17–0. On HB 1301-FN it recommended ought to pass, 18–0. On HB 1542-FN it recommended ought to pass with amendment, 10–8, with a minority recommending inexpedient to legislate. On HB 1594-FN it recommended ought to pass, 18–0. On HB 1738-FN it recommended ought to pass, 18–0. On HB 1751-FN it recommended that the House find it inexpedient to legislate, 18–0.
- The Committee on Ways and Means met on February 18, 2026 for executive sessions on HB 1800-FN, HB 1787-FN, HB 1194-FN, HB 1068 and HB 1433-FN. It also held full committee work sessions on HB 1800-FN and HB 1787-FN. It also held a subcommittee work session on HB 1420-FN. On HB 1800-FN it recommended refer for interim study, 16–1. On HB 1787-FN it recommended refer for interim study, 16–1. On HB 1194-FN it recommended ought to pass with amendment, 16–1, with a minority recommending refer for interim study. On HB 1068 it recommended ought to pass with amendment, 9–8, with a minority recommending inexpedient to legislate. On HB 1433-FN it recommended ought to pass with amendment, 16–0.
- The Committee on Ways and Means met on February 11, 2026 for a subcommittee work session on HB 1648.
- The Committee on Ways and Means met on February 9, 2026 for executive sessions on HB 1068, HB 1433-FN, HB 1474-FN, HB 1646-FN, HB 1435-FN, HB 1787-FN, HB 1194-FN and HB 1800-FN. It also held full committee work sessions on HB 1194-FN, HB 1068, HB 1433-FN, HB 1435-FN, HB 1474-FN, HB 1646-FN, HB 1787-FN and HB 1800-FN. It also held a subcommittee work session on HB 1420-FN. On HB 1068 it recommended ought to pass with amendment, 9–8, with a minority recommending inexpedient to legislate. On HB 1433-FN it recommended ought to pass with amendment, 16–0. On HB 1474-FN it recommended that the House find it inexpedient to legislate, 18–1. On HB 1646-FN it recommended refer for interim study, 19–0. On HB 1435-FN it recommended ought to pass, 19–0. On HB 1787-FN it recommended refer for interim study, 16–1. On HB 1194-FN it recommended ought to pass with amendment, 16–1, with a minority recommending refer for interim study. On HB 1800-FN it recommended refer for interim study, 16–1.
- The Committee on Ways and Means met on February 4, 2026 for public hearings on HB 1800-FN and HB 1787-FN.
- The Committee on Ways and Means met on February 2, 2026 for public hearings on HB 1433-FN, HB 1646-FN and HB 1435-FN. It also held executive sessions on HB 1647-LOCAL, HB 1668-FN, HB 1102-FN, CACR 10, CACR 18, HB 1144-FN, HB 1708-FN and HB 1293. It also held full committee work sessions on HB 1668-FN, HB 1420-FN, CACR 10, CACR 18, HB 1647-LOCAL, HB 1194-FN, HB 1708-FN, HB 1293, HB 1648, HB 1102-FN and HB 1144-FN. On HB 1647-LOCAL it recommended refer for interim study, 19–0. On HB 1668-FN it recommended that the House find it inexpedient to legislate, 19–0. On HB 1102-FN it recommended ought to pass, 19–0. On CACR 10 it recommended ought to pass, 11–8, with a minority recommending inexpedient to legislate. On CACR 18 it recommended ought to pass, 11–8, with a minority recommending inexpedient to legislate. On HB 1144-FN it recommended that the House find it inexpedient to legislate, 11–8, with a minority recommending ought to pass. On HB 1708-FN it recommended that the House find it inexpedient to legislate, 12–7, with a minority recommending ought to pass. On HB 1293 it recommended refer for interim study, 18–1.
- The Committee on Ways and Means met on January 29, 2026 for public hearings on HB 1194-FN, HB 1144-FN, HB 1708-FN and HB 1293.
- The Committee on Ways and Means met on January 28, 2026 for public hearings on CACR 10, CACR 18, HB 1647-LOCAL and HB 1648. It also held executive sessions on HB 1596-FN, HB 1580-FN-LOCAL, HB 1707-FN, HB 1409-FN, HB 1810-FN, HB 1480-FN, HB 1063-FN, HB 1090-FN, HB 1597-FN, HB 1599-FN and HB 1559. It also held full committee work sessions on HB 1596-FN, HB 1580-FN-LOCAL, HB 1707-FN, HB 1409-FN, HB 1480-FN, HB 1063-FN, HB 1090-FN, HB 1599-FN, HB 1559, HB 1597-FN and HB 1810-FN. On HB 1596-FN it recommended that the House find it inexpedient to legislate, 11–8, with a minority recommending ought to pass. On HB 1580-FN-LOCAL it recommended that the House find it inexpedient to legislate, 16–3, with a minority recommending ought to pass with amendment. On HB 1707-FN it recommended that the House find it inexpedient to legislate, 19–0. On HB 1409-FN it recommended that the House find it inexpedient to legislate, 11–8, with a minority recommending ought to pass with amendment. On HB 1810-FN it recommended that the House find it inexpedient to legislate, 11–8, with a minority recommending ought to pass. On HB 1480-FN it recommended that the House find it inexpedient to legislate, 17–2. On HB 1063-FN it recommended that the House find it inexpedient to legislate, 13–6, with a minority recommending ought to pass with amendment. On HB 1090-FN it recommended ought to pass with amendment, 16–0. On HB 1597-FN it recommended ought to pass, 13–6, with a minority recommending inexpedient to legislate. On HB 1599-FN it recommended refer for interim study, 19–0. On HB 1559 it recommended that the House find it inexpedient to legislate, 12–7, with a minority recommending ought to pass.
- The Committee on Ways and Means met on January 21, 2026 for public hearings on HB 1597-FN, HB 1599-FN, HB 1546-FN, HB 1629-FN, HB 1668-FN, HB 1624-FN, HB 1102-FN and HB 1420-FN. It also held executive sessions on HB 1546-FN, HB 1629-FN, HB 1338 and HB 1624-FN. On HB 1546-FN it recommended that the House find it inexpedient to legislate, 17–0. On HB 1629-FN it recommended that the House find it inexpedient to legislate, 17–0. On HB 1338 it recommended that the House find it inexpedient to legislate, 14–2. On HB 1624-FN it recommended ought to pass with amendment, 16–0.
- The Committee on Ways and Means met on January 14, 2026 for public hearings on HB 1063-FN, HB 1068, HB 1090-FN, HB 1474-FN and HB 1480-FN.
- The Committee on Ways and Means met on January 12, 2026 for public hearings on HB 1596-FN, HB 1580-FN-LOCAL, HB 1707-FN, HB 1810-FN, HB 1409-FN, HB 1559 and HB 1338.
- The Committee on Ways and Means met on October 29, 2025 for executive sessions on HB 524-FN and SB 83-FN. On HB 524-FN it recommended ought to pass with amendment, 17–0. On SB 83-FN it recommended ought to pass with amendment, 17–0.
- The Committee on Ways and Means met on October 6, 2025 for executive sessions on HB 155-FN, HB 224-FN, HB 417-FN, HB 585, HB 635-FN, HB 660-FN-LOCAL and HB 728-FN. It also held full committee work sessions on HB 155-FN, SB 83-FN, HB 524-FN, HB 417-FN, HB 585, HB 635-FN, HB 728-FN, HB 660-FN-LOCAL and HB 224-FN. On HB 155-FN it recommended ought to pass with amendment, 11–9, with a minority recommending inexpedient to legislate. On HB 224-FN it recommended refer for interim study, 20–0. On HB 417-FN it recommended refer for interim study, 19–0. On HB 585 it recommended that the House find it inexpedient to legislate, 20–0. On HB 635-FN it recommended refer for interim study, 19–0. On HB 660-FN-LOCAL it recommended that the House find it inexpedient to legislate, 16–4, with a minority recommending ought to pass with amendment. On HB 728-FN it recommended that the House find it inexpedient to legislate, 20–0.
- The Committee on Ways and Means met on May 27, 2025 for executive sessions on SB 83-FN and SB 249-FN. On SB 83-FN it recommended ought to pass with amendment, 17–0. On SB 249-FN it recommended ought to pass with amendment, 18–0.
- The Committee on Ways and Means met on May 20, 2025 for a public hearing on SB 110-FN. It also held an executive session on SB 110-FN. It also held a full committee work session on HB 737-LOCAL. On SB 110-FN it recommended ought to pass, 15–1.
- The Committee on Ways and Means met on May 6, 2025 for an executive session on SB 291. It also held full committee work sessions on SB 249-FN, SB 291 and SB 83-FN. On SB 291 it recommended ought to pass with amendment, 15–1.
- The Committee on Ways and Means met on April 29, 2025 for public hearings on SB 291 and SB 249-FN.
- The Committee on Ways and Means met on April 22, 2025 for executive sessions on SB 60-FN, SB 63-FN, SB 73-FN, SB 147-FN and SB 160-FN. It also held full committee work sessions on SB 63-FN and SB 83-FN. On SB 60-FN it recommended ought to pass, 19–0. On SB 63-FN it recommended ought to pass, 19–0. On SB 73-FN it recommended ought to pass with amendment, 19–0. On SB 147-FN it recommended that the House find it inexpedient to legislate, 19–0. On SB 160-FN it recommended ought to pass, 19–0.
- The Committee on Ways and Means met on April 15, 2025 for public hearings on SB 60-FN, SB 73-FN, SB 83-FN, SB 147-FN and SB 160-FN.
- The Committee on Ways and Means met on April 7, 2025 for public hearings on SB 63-FN, SB 51 and SB 107-FN. It also held executive sessions on SB 51 and SB 107-FN. On SB 51 it recommended ought to pass, 15–0. On SB 107-FN it recommended ought to pass, 15–0.
- The Committee on Ways and Means met on April 1, 2025 for executive sessions on HB 302 and HB 696-FN. It also held full committee work sessions on HB 302 and HB 696-FN. On HB 302 it recommended ought to pass, 11–8, with a minority recommending inexpedient to legislate. On HB 696-FN it recommended ought to pass, 17–2, with a minority recommending inexpedient to legislate.
- The Committee on Ways and Means met on March 25, 2025 for public hearings on HB 302 and HB 696-FN. It also held executive sessions on HB 224-FN and HB 524-FN. On HB 224-FN it recommended refer for interim study, 20–0. On HB 524-FN it recommended ought to pass with amendment, 17–0.