SB 13-FN - AS INTRODUCED
2021 SESSION
21-0980
10/11
SENATE BILL 13-FN
AN ACT adopting omnibus legislation on state taxes and fees.
SPONSORS: Sen. Morse, Dist 22
COMMITTEE: Ways and Means
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ANALYSIS
This bill adopts legislation relative to:
I. The rates of the business profits tax and the business enterprise tax.
II. Exemptions for the tax on interest and dividends.
III. The property tax exemption for educational organizations.
IV. The authority of the office of professional licensure and certification to establish fees.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
 SB 13-FN - AS INTRODUCED
21-0980
10/11
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT adopting omnibus legislation on state taxes and fees.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 1 Sponsorship. This act consists of the following proposed legislation:
2 Part I. LSR 21-0980, relative to the rates of business profits tax and the business enterprise
3 tax, sponsored by Sen. Morse, Prime/Dist 22; Sen. Daniels, Dist 11; Sen. Bradley, Dist 3; Sen.
4 Hennessey, Dist 1; Sen. Carson, Dist 14; Sen. Ricciardi, Dist 9.
5 Part II. LSR 21-0982, relative to exemptions for the tax on interest and dividends, sponsored
6 by Sen. Morse, Prime/Dist 22; Sen. Daniels, Dist 11; Sen. Hennessey, Dist 1; Sen. Carson, Dist 14.
7 Part III. LSR 21-0166, relative to the property tax exemption for educational organizations,
8 sponsored by Sen. Gray, Prime/Dist 6.
9 Part IV. LSR 21-0825 relative to the authority of the office of professional licensure and
10 certification to establish fees, sponsored by Sen. Giuda, Prime/Dist 2; Sen. Carson, Dist 14.
11 2 Legislation Enacted. The general court hereby enacts the following legislation:
12 PART I
13 Relative to the rates of business profits tax and the business enterprise tax.
14 1 Business Profits Tax; Rate Reduced; Contingency Deleted. Amend RSA 77-A:2 to read as
15 follows:
16 77-A:2 Imposition of Tax.
17 I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate
18 of 7.7 percent upon the taxable business profits of every business organization.
19 II. For all taxable periods ending on or after December 31, 2021, a tax is imposed at the rate
20 of [7.9] 7.6 percent upon the taxable business profits of every business organization.
21 III. For all taxable periods ending on or after December 31, [2021] 2022, a tax is imposed at
22 the rate of 7.5 percent upon the taxable business profits of every business organization.
23 [IV. Upon completion of the audited comprehensive annual report performed pursuant to
24 RSA 21-I:8, II(a), the commissioner of the department of revenue administration shall report the
25 total amount of combined unrestricted general and education trust fund revenue collected for the
26 fiscal year ending June 30, 2020, as reported in the schedule of undesignated/unassigned fund
27 balance for the general fund and education fund, to the secretary of state with copies to the governor,
28 speaker of the house of representatives, the senate president, the fiscal committee of the general
29 court, and the director of the office of legislative services. If the combined amount of general and
30 education trust fund revenue collected, not including sums appropriated to the education trust fund
31 in section 386 of this act, for the fiscal year ending June 30, 2020 is 6 percent or more below the
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1 official revenue estimates for said fiscal year, the tax shall be imposed at the rate in paragraph II
2 and the rate in paragraph III shall not take effect. If the combined amount of general and education
3 trust fund revenue collected, not including sums appropriated to the education trust fund in section
4 386 of this act, for the fiscal year ending June 30, 2020 is 6 percent or more above the official
5 revenue estimates for said fiscal year, the tax shall be imposed at the rate in paragraph III and the
6 rate in paragraph II shall not take effect. If the combined amount of general and education trust
7 fund revenue collected, not including sums appropriated to the education trust fund in section 386 of
8 this act, for the fiscal year ending June 30, 2020 is not 6 percent or more below or above the official
9 revenue estimates for said fiscal year, the tax shall continue to be imposed at the rate in paragraph
10 I, and the rates in paragraphs II and III shall not take effect.]
11 2 Business Enterprise Tax; Rate Reduced; Contingency Deleted. Amend RSA 77-E:2 to read as
12 follows:
13 77-E:2 Imposition of Tax.
14 I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate
15 of 0.6 percent upon the taxable enterprise value tax base of every business enterprise.
16 II. For all taxable periods ending on or after December 31, 2021, a tax is imposed at the rate
17 of [0.675] 0.55 percent upon the taxable enterprise value tax base of every business enterprise.
18 III. For all taxable periods ending on or after December 31, [2021] 2022, a tax is imposed at
19 the rate of 0.5 percent upon the taxable enterprise value tax base of every business enterprise.
20 [IV. Upon completion of the audited comprehensive annual report performed pursuant to
21 RSA 21-I:8, II(a), the commissioner of the department of revenue administration shall report the
22 total amount of combined unrestricted general and education trust fund revenue collected for the
23 fiscal year ending June 30, 2020, as reported in the schedule of undesignated/unassigned fund
24 balance for the general fund and education fund, to the secretary of state with copies to the governor,
25 speaker of the house of representatives, the senate president, the fiscal committee of the general
26 court, and the director of the office of legislative services. If the combined amount of general and
27 education trust fund revenue collected, not including sums appropriated to the education trust fund
28 in section 386 of this act, for the fiscal year ending June 30, 2020 is 6 percent or more below the
29 official revenue estimates for said fiscal year, the tax shall be imposed at the rate in paragraph II
30 and the rate in paragraph III shall not take effect. If the combined amount of general and education
31 trust fund revenue collected, not including sums appropriated to the education trust fund in section
32 386 of this act, for the fiscal year ending June 30, 2020 is 6 percent or more above the official
33 revenue estimates for said fiscal year, the tax shall be imposed at the rate in paragraph III and the
34 rate in paragraph II shall not take effect. If the combined amount of general and education trust
35 fund revenue collected, not including sums appropriated to the education trust fund in section 386 of
36 this act, for the fiscal year ending June 30, 2020 is not 6 percent or more below or above the official
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1 revenue estimates for said fiscal year, the tax shall continue to be imposed at the rate in paragraph
2 I, and the rates in paragraphs II and III shall not take effect.]
3 3 Effective Date. Part I of this act shall take effect upon its passage.
4 PART II
5 Relative to exemptions for the tax on interest and dividends.
6 1 Tax on Interest and Dividends; Additional Exemptions Increased. Amend RSA 77:5, II-IV to
7 read as follows:
8 II. An additional [$1,200] $2,400 if either or both taxpayers are 65 years of age or older on
9 the last day of the tax year.
10 III. An additional [$1,200] $2,400 if either or both taxpayers are blind.
11 IV. An additional [$1,200] $2,400 if either or both taxpayers are disabled, unable to work,
12 and have not yet reached their sixty-fifth birthday.
13 2 Application. Section 1 of this act shall apply to tax years ending on and after December 31,
14 2021.
15 3 Effective Date. Part II of this act shall take effect July 1, 2021.
16 PART III
17 Relative to the property tax exemption for educational organizations.
18 1 Property Taxes; Real Estate and Personal Property Tax Exemption; Statements of Financial
19 Condition. Amend RSA 72:23, VI to read as follows:
20 VI. Every charitable organization, educational organization, or society, except those
21 religious [and educational] organizations [and societies] whose real estate is exempt under the
22 provisions of paragraphs III [and IV], shall annually before June 1 file with the municipality in
23 which the property is located upon a form prescribed and provided by the board of tax and land
24 appeals a statement of its financial condition for the preceding fiscal year and such other
25 information as may be necessary to establish its status and eligibility for tax exemption.
26 2 Appraisal of Taxable Property; Revised Inventory; Rules of the Assessing Standards Board.
27 Amend RSA 75:8, I to read as follows:
28 I. Annually, and in accordance with [state assessing guidelines] rules adopted by the
29 assessing standards board, the assessors and selectmen shall adjust assessments to reflect
30 changes so that all assessments are reasonably proportional within that municipality. All adjusted
31 assessments shall be included in the inventory of that municipality and shall be sworn to in
32 accordance with RSA 75:7.
33 3 Effective Date. Part III of this act shall take effect 60 days after its passage.
34
35 PART IV
36 Relative to the authority of the office of professional licensure and certification to establish fees.
37 1 Acupuncture; Rulemaking. Amend RSA 328-G:7, II to read as follows:
38 II. Scope of practice [and fees for applications].
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1 2 Acupuncture; Licensure. Amend RSA 328-G:9, II(d) to read as follows:
2 (d) Has paid the [$110] license fee established by the office of professional licensure
3 and certification and filed the application [established by the board].
4 3 Acupuncture; License Renewal. Amend RSA 328-G:9, IX to read as follows:
5 IX. All licenses issued by the board shall be renewed biennially on or before June 30 or
6 reissued pursuant to rules adopted, and upon payment of [a $110] the renewal fee established by
7 the office of professional licensure and certification.
8 4 Repeal; Acupuncture. RSA 328-G:7, XIV(c) relative to fees for detoxification specialists, is
9 repealed.
10 5 Alcohol and Other Drug Use Professionals; Fees. RSA 330-C:8 is repealed and reenacted to
11 read as follows:
12 330-C:8 Fees; Charges.
13 I. The board shall charge licensees fees established by the office of professional licensure and
14 certification for the issuance of an initial license or certificate and for the renewal of a license or
15 certificate under this chapter.
16 II. The board may provide for:
17 (a) The administration of examinations required by this chapter.
18 (b) The approval of continuing education programs and program providers.
19 (c) The verification of license status or educational credentials.
20 III. The office of professional licensure and certification may establish administrative
21 charges for services offered pursuant to paragraph II.
22 6 Alcohol and Other Drug Use Professionals; Applications. Amend RSA 330-C:15, I(a) to read as
23 follows:
24 (a) Submit a completed application and pay fees established by the [board] office of
25 professional licensure and certification;
26 7 Alcohol and Other Drug Use Professionals; Renewals. Amend RSA 330-C:22, II and III to read
27 as follows:
28 II. Licensees and certification holders shall have a grace period of 30 days after expiration in
29 which to renew retroactively if they otherwise are entitled to have their licenses or certifications
30 renewed and pay to the board the renewal fee and any late fee set by the [board] office of
31 professional licensure and certification under rules adopted pursuant to RSA 541-A.
32 III. A suspended license or certification shall be subject to expiration and may be renewed as
33 provided in this chapter, but such renewal shall not entitle the person, while the license or
34 certification remains suspended and until it is reinstated, to engage in the activity, or in any other
35 conduct or activity in violation of the order under which the license or certification was suspended.
36 If a suspended license or certification is reinstated after its expiration, the person, as a condition of
37 reinstatement, shall pay [a] any reinstatement fee [that shall equal the renewal fee in effect on the
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1 last regular renewal date immediately preceding the date of reinstatement, plus any] and late fee
2 set by the [board] office of professional licensure and certification.
3 8 Alcohol and Other Drug Use Professionals; Reinstatement. Amend RSA 330-C:23, II to read
4 as follows:
5 II. Application for reinstatement of a license or certification which has lapsed shall include
6 payment of a reinstatement fee established by the office of professional licensure and
7 certification and be made, and granted or denied, in accordance with rules adopted by the board
8 pursuant to RSA 541-A.
9 9 Repeals; Alcohol and Other Drug Use Professionals. The following are repealed:
10 I. RSA 330-C:5, X, relative to establishing fees.
11 II. RSA 330-C:9, IV, relative to establishment of license and certificate application, late
12 renewal, and reinstatement fees.
13 10 Allied Health Professionals; Renewals. Amend RSA 328-F:19, III to read as follows:
14 III. Applicants shall submit completed applications for renewal on or before December 1 of
15 the renewal year. Completed renewal applications submitted between December 2 and December 31
16 of the renewal year shall be accompanied by a late filing fee established by the office of
17 professional licensure and certification. Licenses shall lapse when completed renewal
18 applications have not been filed by December 31 of the renewal year, and their holders are not
19 authorized to practice until the licenses have been reinstated.
20 11 Allied Health Professionals; Reinstatement. Amend RSA 328-F:20, III and IV to read as
21 follows:
22 III. Complies with any application procedure established by the [governing board] office of
23 professional licensure and certification.
24 IV. Pays the reinstatement fee established by the office of professional licensure and
25 certification.
26 12 Repeals; Allied Health. The following are repealed:
27 I. RSA 328-F:13, III and V, relative rulemaking by the allied health board of directors.
28 II. RSA 328-F:15, relative to establishment of fees.
29 13 Physical Therapists; Rules; Animal Physical Therapists. Amend RSA 328-A:4, VIII to read
30 as follows:
31 VIII. Regarding the establishment, criteria, [fees,] and renewal of, [and disciplinary
32 proceedings for] certified animal physical therapists under RSA 328-A:15-b.
33 14 Repeal; Speech-language Pathology. RSA 326-F:7-a, IV, relative to reinstatement fees, is
34 repealed.
35 15 Barbering, Cosmetology, Esthetics; Barber License. Amend RSA 313-A:10, I(e) to read as
36 follows:
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1 (e) Pay a fee established by the [board] office of professional licensure and
2 certification.
3 16 Barbering, Cosmetology, Esthetics; Master Barber License. Amend RSA 313-A:10, III(e) to
4 read as follows:
5 (e) Pay a fee established by the [board] office of professional licensure and
6 certification.
7 17 Barbering, Cosmetology, Esthetics; Cosmetologists License. Amend RSA 313-A:11, I(e) to
8 read as follows:
9 (e) Pay a fee established by the [board] office of professional licensure and
10 certification.
11 18 Barbering, Cosmetolog