This bill introduces several amendments to existing laws in New Hampshire, primarily focusing on parental access to minor children's medical records, modifications to driving under the influence penalties, and changes to timber taxation related to carbon sequestration. 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 increases the license suspension period for first-time DUI refusals from 180 days to one year and for repeat offenders from two years to three years, while introducing new penalties for aggravated DWI.

Furthermore, the bill redefines timber tax revenue concerning carbon sequestration and establishes a moratorium on carbon sequestration contracts for parcels over 500 acres until a newly formed Carbon Sequestration Programs Study Commission submits its report. The bill repeals and reenacts RSA 79:5, allowing the taxation of standing timber that is not cut when it reaches maturity, treating it as general property to prevent indefinite tax avoidance. Landowners may opt for a payment in lieu of taxes based on the difference between pre-sequestration timber tax revenue and actual taxes paid. The commission will study the implications of carbon sequestration on forest management and the logging industry, with a report due by November 1, 2027. The bill also includes provisions for the repeal of certain related laws, with varying effective dates for different sections.

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