New HampshireLaw sets tax credit limits and caps resident park entry fees
Starting in 2027, New Hampshire residents have capped state park entry fees, while taxpayer limits for research and development credits take effect in 2027 and 2028.
What it does
The law states a $10 million yearly limit on research and development tax credits across all taxpayers and a $100,000 limit for an individual taxpayer.
New Hampshire residents pay no more than half the nonresident entry fee at state parks when fees are collected online or by park staff. Separate rates for specific services may also give residents a discount.
Argument forNew Hampshire residents could pay less for park entry and some services because their fees are capped below nonresident rates.
Argument againstVisitors from outside New Hampshire could pay more for park entry or services when resident rates are lower.
More detail
The law states a $10 million yearly limit on all research and development tax credits and a $100,000 limit for an individual taxpayer. The yearly limit applies to credits issued to all taxpayers, and the individual limit applies to a taxpayer claiming the credit. The individual limit takes effect January 1, 2027. The yearly limit takes effect January 1, 2028.
The law limits some state park entry fees for residents and allows separate rates for specific park services. New Hampshire residents pay no more than half the nonresident entry fee under the specified collection methods. Separate rates may cover services such as camping, parking, and rentals. The entry fee limit applies when fees are collected online or by a person stationed in the park. For a service or product with separate resident and nonresident rates, the resident rate must be no more than 90 percent of the nonresident rate. The commissioner or a designee may offer discounted or free rates to veterans and school or student groups. These park fee provisions take effect July 1, 2027.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Aug 20Enacted in accordance with Article 44 PartII of the N.H. Constitution without the signature of the governor. Chapter 338;eff. I. Sec 2 eff 1/1/27 II. Sec 3 eff 1/1/27 III. Rem eff 1/1/28Became Law
- Aug 19Notwithstanding the Governor's Veto, Shall HB 1102 Become Law: RC 24Y-0N, Veto Overridden by necessary two-thirds vote; 08/19/2026; SJ 15
- Vote recorded Veto Override. Result: pass.Lower
- Vote recorded VETO MESSAGE - Roll Call Required. Result: pass.Upper
- Aug 19Veto Overridden 08/19/2026: RC 231-88 by Required Two-Thirds Vote HJ 16 P. 21
- Jul 16Vetoed by Governor Kelly Ayotte Ayotte 07/10/2026Major
- Jul 1Enrolled (in recess of) 06/04/2026 HJ 15 P. 56To Governor
- Jun 30Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15Minor
- Jun 4Conference Committee Report 2026-2056c: Adopted, VV 06/04/2026 HJ 15 P. 12
- Jun 4Conference Committee Report # 2026-2056c, Adopted, VV; 06/04/2026; SJ 14
- May 28Conference Committee Report Filed, # 2026-2056c; 06/04/2026
- May 26Conference Committee Meeting: 05/26/2026 09:30 am GP 232
- May 20President Appoints: Senators Lang, Murphy, Fenton; (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, Bryer, Almy 05/14/2026 HJ 13 P. 150
- May 14House Non-Concurs with Senate Amendment 2026-1919s and 2026-1642s and Requests CofC (Rep. Janigian): MA VV 05/14/2026 HJ 13 P. 150
- May 14Ought to Pass with Amendment # 2026-1919s, MA, VV; OT3rdg; 05/14/2026; SJ 12Passed Senate
- May 14Committee Amendment # 2026-1919s, AA, VV; 05/14/2026; SJ 12
- May 12Committee Report: Ought to Pass with Amendment # 2026-1919s, 05/14/2026; Vote 7-0; CC; SC 18AMinor
- May 7Ought to Pass with Amendment # 2026-1642s, MA, VV; Refer to Finance Rule 4-5; 05/07/2026; SJ 11Minor
- May 7Committee Amendment # 2026-1642s, AA, VV; 05/07/2026; SJ 11
- Apr 23Committee Report: Ought to Pass with Amendment # 2026-1642s, 05/07/2026, Vote 5-0; SC 17Minor
- Mar 25Hearing: 04/01/2026, Room 122-123, SH, 10:00 am; SC 12
- Feb 25Introduced 02/19/2026 and Referred to Ways and Means; SJ 5Minor
- Feb 19Ought to Pass: MA VV 02/19/2026 HJ 5 P. 37Passed House
- Feb 6Committee Report: Ought to Pass 02/02/2026 (Vote 19-0; CC) HC 7 P. 23Minor
- Jan 27Full Committee Work Session: 02/02/2026 01:00 pm GP 159
- Jan 27Executive Session: 02/02/2026 02:00 pm GP 159
- Jan 14Public Hearing: 01/21/2026 02:00 pm GP 154
- 2025
- Dec 1Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 6Introduced
Taxes & Budget