This bill introduces several amendments to existing laws aimed at enhancing parental access to minor children's medical records, redefining timber tax revenue in relation to carbon sequestration, and establishing a moratorium on carbon sequestration contracts. It allows parents or legal guardians full access to their minor child's medical records, with specific exceptions, such as when the minor can consent to treatment independently or when a protective order exists. Additionally, health care providers are permitted to withhold records if they suspect that disclosure could lead to abuse or neglect. The bill also modifies penalties for driving under the influence, increasing license suspension periods and introducing new penalties for aggravated DWI offenses.

Furthermore, the bill repeals and reenacts RSA 79:5, allowing for the taxation of standing timber that has not been cut when it reaches maturity, thereby preventing landowners from indefinitely holding timber without tax obligations. It also provides an option for landowners to pay the difference between pre-sequestration timber tax revenue and actual timber tax paid. A moratorium is established on carbon sequestration agreements for parcels over 500 acres until the newly formed Carbon Sequestration Programs Study Commission submits its report, which will study the implications of dedicating forest tracts to carbon sequestration. The commission is required to report its findings by November 1, 2027, and the bill includes provisions for the repeal of certain related provisions with varying effective dates.

Statutes affected:
As Amended by the Senate: 265-A:14, 265-A:18, 79:1