SB652

Changing the maximum award of tax credits for overpayment of due taxes.

Complete·5/29/26

New Hampshire SB652 modifies the maximum tax credit allowed for overpayments of due taxes, adjusting the percentage over time.

New Hampshire SB652 changes the maximum tax credit for overpayments of due taxes. It sets different maximum credit percentages for various periods, starting with 500% for periods ending after December 31, 2022, and gradually decreasing to 150% for periods ending after December 31, 2041. Any amount exceeding the maximum credit is refunded to the taxpayer. The changes take effect 60 days after the bill's passage.

Included in complete analysis

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

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Mar 23

10:30 AM

Ways and Means Work Session

Mar 23

11:30 AM

Ways and Means Executive Session

History

May 29

Senate

Signed by the Governor on 05/28/2026; Chapter 115; Effective 07/27/2026

May 18

Senate

Enrolled Adopted, Voice Vote, (In recess 05/14/2026); Senate Journal 13

May 18

House

Enrolled (in recess of) 05/14/2026 House Journal 13