This bill introduces a $4 per ton fee on bulk road salt, road salt mix, and brine sold in New Hampshire, which will be collected annually by certified road salt bulk sellers and deposited into a newly established Road Salt Mitigation Fund. The bill mandates that sellers provide receipts to purchasers indicating the fee paid and requires them to file an annual return with the Department of Revenue Administration (DRA) detailing their sales. It also includes penalties for non-compliance and establishes a certification requirement for road salt bulk sellers. The revenue generated from this fee will support a new Road Salt Mitigation Program within the Department of Environmental Services (DES), which aims to educate the public about the environmental impacts of road salt and provide grants for compliance with winter maintenance certification programs.

Additionally, the bill specifies that no funds from the general fund shall be used to cover the costs of the road salt mitigation program. It outlines a projected indeterminable increase in revenue starting in FY 2028, estimated at approximately $1.6 million annually, while the Department of Transportation anticipates a cost increase of $785,600 to its Winter Maintenance budget due to the new fee. Municipalities may also incur varying expenses based on their road salt usage, which could be offset by grants from the Road Salt Mitigation Program. The bill includes modifications to existing legal language, such as the definition of the tax year and the establishment of penalties for violations, which may impact the judicial and correctional systems. The act is set to take effect 60 days after its passage.