HB1597

Relative to business profits tax expense deductions.

Chamber Passed·3/17/26

New Hampshire HB1597 modifies business profits tax expense deductions, increasing the cap over time.

New Hampshire HB1597 amends the business profits tax expense deductions by adjusting the cap on deductions over several years. Starting from January 1, 2027, the cap increases from $500,000 to $1,000,000, then to $1,500,000 by January 1, 2029, and further to $2,000,000 by January 1, 2031. The cap will ultimately reach $2,500,000 by January 1, 2033. This act takes effect 60 days after its passage.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · Mar 17
Current
The Senate
Next
Senate floor vote

Sponsors

0
6
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Democratic CaucusRepublican Caucus

Calendar

Apr 1

10:15 AM

Ways and Means Hearing

Jan 28

1:00 PM

Ways and Means Work Session

History

May 7

Senate

Committee Amendment # 2026-1640s, Amendment Adopted, Voice Vote; 05/07/2026; Senate Journal 11

May 7

Senate

Ought to Pass with Amendment #2026-1640s, Motion Adopted, Voice Vote; 05/07/2026; Senate Journal 11

May 7

Senate

Sen. Gray Moved Laid on Table, Motion Adopted, Voice Vote; 05/07/2026; Senate Journal 11