New HampshireState sets aside $2.5 million for certain nursing facility payments
The state set aside $2.5 million to support daily care payments for certain nursing facilities, and the health department must spend it by June 30, 2027.
What it does
The state set aside $2.5 million to support daily payment rates for certain nursing facilities. The health department must spend it by June 30, 2027.
Under a rule taking effect January 1, 2027, businesses must file a business enterprise tax return if gross receipts or the amount used to calculate this tax exceeds $400,000.
A rule taking effect January 1, 2027, would cut the business enterprise tax rate by 0.05 percentage points per full $100 million in certified surplus if financial tests pass. The rate cannot fall below 0.25%, and cuts apply to tax periods beginning on or after January 1 of the year after certification.
Argument forThe $2.5 million for certain nursing facilities’ daily payment rates could help those facilities cover residents’ care costs.
Argument againstIf a certified surplus passes the financial tests, cuts to the business enterprise tax could leave less money for other public needs.
More detail
The state set aside $2.5 million for the health department to support daily nursing facility payment rates. The money supports daily payment rates for certain nursing facilities through a specified state account. The department must spend the money during the budget period ending June 30, 2027. It may accept and spend matching federal money without prior approval from the fiscal committee. This funding provision took effect June 30, 2026.
A business must file a business enterprise tax return if either of two amounts is more than $400,000. The two limits cover a business’s gross receipts during the tax period and the amount used to calculate this tax. The tax commissioner adjusts both limits for inflation every two years, starting with tax years beginning January 1, 2029. This filing provision takes effect January 1, 2027.
The state would lower the business enterprise tax rate when a certified surplus meets the required financial tests. A surplus means revenue from the business profits and business enterprise taxes, after refunds, exceeds the state’s plan for the same fiscal year. Each full $100 million in certified surplus cuts the rate by 0.05 percentage points. No cut takes effect if the state reserve is below its legal cap, combined general and education fund unrestricted revenue falls short of plan, or combined business tax revenue falls below the prior year’s amount. A paused surplus carries forward to the next fiscal year when none of those conditions applies. The rate cannot fall below 0.25% under this rule. This rule takes effect January 1, 2027. A certified cut applies to tax periods beginning on or after January 1 of the calendar year following certification.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 16Signed by Governor Kelly Ayotte Ayotte 07/10/2026; Chapter 280; eff. I. Sec 2 eff 6/30/2026 II. Rem eff 1/1/2027Became Law
- Jul 1Enrolled (in recess of) 06/04/2026 HJ 15 P. 56To Governor
- Jun 29Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15Minor
- Jun 4Conference Committee Report # 2026-2088c, Adopted, VV; 06/04/2026; SJ 14
- Vote recorded Adopt CofC Report. Result: pass.Lower
- Jun 4Conference Committee Report 2026-2088c: Adopted, RC 195-157 06/04/2026 HJ 15 P. 21
- May 28Conference Committee Report Filed, # 2026-2088c; 06/04/2026
- May 28Conferee Change; Senator Murphy Replaces Senator Rosenwald; SJ 14
- May 27Conference Committee Meeting: 05/27/2026 11:00 am GP 229
- May 26Conference Committee Meeting: 05/26/2026 09:00 am GP 232
- May 20President Appoints: Senators Lang, Sullivan, Rosenwald; (In Recess 05/14/2026); SJ 13
- May 20Sen. Lang Accedes to House Request for Committee of Conference, MA, VV; (In recess 05/14/2026); SJ 13
- May 14Speaker Appoints: Reps. Janigian, Ulery, Sweeney, Ford 05/14/2026 HJ 13 P. 150
- May 14House Non-Concurs with Senate Amendment 2026-1754s and 2026-1652s and Requests CofC (Rep. Janigian): MA VV 05/14/2026 HJ 13 P. 150
- May 14Ought to Pass: MA, VV; OT3rdg; 05/14/2026; SJ 12Passed Senate
- May 14Committee Amendment # 2026-1913s, AF, VV; 05/14/2026; SJ 12
- May 14HB 155 was Removed from the Consent Calendar; 05/14/2026; SJ 12
- May 12Committee Report: Ought to Pass with Amendment # 2026-1913s, 05/14/2026; Vote 8-0; CC; SC 18AMinor
- May 7Ought to Pass with Amendments #2026-1652s, and #2026-1754s, MA, VV; Refer to Finance Rule 4-5; 05/07/2026; SJ 11Minor
- May 7Sen. Lang Floor Amendment # 2026-1754s, AA, VV; 05/07/2026; SJ 11
- May 7Committee Amendment # 2026-1652s, AA, VV; 05/07/2026; SJ 11
- Apr 28Committee Report: Ought to Pass with Amendment # 2026-1652s, 05/07/2026, Vote 5-0; SC 17Minor
- Apr 14Hearing: 04/22/2026, Room 122-123, SH, 09:00 am, on proposed non-germane amendment # 2026-1482s; SC 15Minor
- Jan 28Hearing: 02/04/2026, Room 122-123, SH, 09:30 am; SC 4
- Jan 15Introduced 01/07/2026 and Referred to Ways and Means; SJ 2Minor
- Jan 8Ought to Pass with Amendment 2025-2983h: MA RC 189-165 01/08/2026 HJ 2 P. 21Passed House
- Vote recorded OTPA. Result: pass.Lower
- Jan 8Amendment # 2025-2983h: AA VV 01/08/2026 HJ 2 P. 21
- Jan 8Special Order to the next order of business (Rep. Osborne): MA VV 01/08/2026 HJ 2 P. 20
- 2025
- Oct 20Minority Committee Report: Inexpedient to Legislate
- Oct 20Majority Committee Report: Ought to Pass with Amendment # 2025-2983h 10/17/2025 (Vote 11-9; RC) HC 51 P. 45Minor
- Oct 20Executive Session: 10/06/2025 10:00 am GP 159
- Sep 16==CANCELLED== Full Committee Work Session: 10/08/2025 10:00 am GP 159
- Sep 16Full Committee Work Session: 10/06/2025 10:00 am GP 159
- Mar 5Retained in Committee
- Feb 27Executive Session: 03/04/2025 11:00 am LOB 202-204
- Jan 22Public Hearing: 01/28/2025 10:45 am LOB 202-204
- Jan 6Introduced 01/08/2025 and referred to Ways and Means HJ 2 P. 8Introduced
Taxes & BudgetHealthcareEconomy & Jobs