This bill amends the definition of "default budget" in RSA 40:13, IX(b) to include salary and benefit reductions for vacant positions, with specific exceptions for public safety roles. The new language clarifies that the default budget will account for salaries and benefits of positions that have been eliminated or remained vacant prior to the previous year's budget approval. Additionally, it specifies that one-time expenditures will not be included in the default budget calculations, and any budget line items from which transfers were made for one-time expenditures will be reduced accordingly.

Furthermore, the bill introduces a new subparagraph (d) that allows for funding of vacant public safety positions that were included in the previous year's budget and are currently under recruitment. These positions must be listed as separate line items, and any unspent funds allocated for them cannot be transferred to other budget items but must be used to reduce local taxes for the current fiscal year. The bill also updates the calculation of the default budget to reflect these changes, ensuring that the governing body or budget committee adheres to the new statutory guidelines. The act is set to take effect on January 1, 2027.

Statutes affected:
Introduced: 40:13
As Amended by the House: 40:13
HB1224 text: 40:13