NH House Testimony

HB1646

House · 2026 sessionRepublicanInterim study

Tax credit for off-site infrastructure

AI

Creates an off-site infrastructure improvement tax credit for the value of qualified improvements constructed or funded by business organizations that directly benefit the public.

creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

Taxes - StateBusiness and Industry

Status

Referred to interim study (House) · February 19, 2026
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Division of testimony

5 submissions
Support 0Oppose 4Neutral 1
Hannah MeiselmanNeutralManchester, NHfor MyselfFeb 2, 2026

Public infrastructure investments should be transparent and clearly benefit the broader community, not primarily subsidize private development

Daniel RichardsonOpposeNashua, NHfor MyselfFeb 2, 2026

The phrase "...directly benefit the public" can easily be interpreted to mean some component of self-serving infrastructure improvement must benefit the public, while the entirety of Business Profits Tax Credit is received. This bill is likely to be substantially self-serving to the acting business. Bad deal for municipality as written.

Tami Lanzillo ZeimetzOpposeGilford, NHfor MyselfFeb 2, 2026

Position recorded without written comment.

Russell HodgkinsOpposeAmherst, NHfor MyselfFeb 2, 2026

Position recorded without written comment.

Julie SmithOpposeEpsom, NHfor MyselfFeb 2, 2026

Position recorded without written comment.