This bill modifies the definition of "default budget" in RSA 40:13 to include salary and benefit reductions for vacant positions, with specific exceptions. The new language specifies that the default budget will account for salaries and benefits of positions that have been eliminated or that were vacant before the previous year's budget approval. Additionally, it clarifies that one-time expenditures will not be included in the default budget calculations, and any budget line item from which a transfer was made for one-time expenditures will be reduced accordingly.

Furthermore, the bill introduces a new subparagraph that allows for funding of certain vacant public safety positions that were included in the previous year's budget and are 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 amends the calculation of the default budget to include reductions for transfers made for one-time expenditures. The act is set to take effect on January 1, 2027.

Statutes affected:
Introduced: 40:13
HB1224 text: 40:13