Committee Summary for Senate Ways and Means (02/12/2025)

Bill/Time	Type	Title	Sponsor
SB276 00:03:45.159 - 8:18:41 AM	Public Hearing	relative to raising the research and development tax credit.	Ward, Ruth(R)[C+]2024
SB291 00:19:42.400 - 8:34:38 AM	Public Hearing	relative to the religious use of land property tax exemption.	Abbas, Daryl(R)[C+]2024
SB277 01:12:55.920 - 9:27:51 AM	Public Hearing	relative to the application of utility property taxes and statewide education property taxes to electric generating facilities.	Lang, Timothy(R)[C+]2024
SB168 260s 01:44:00.440 - 9:58:56 AM	Executive Session	regulating online gambling and directing net proceeds to the education trust fund, the general fund, and to reimburse municipalities for elderly, disabled, blind, and deaf tax exemptions.	Lang, Timothy(R)[C+]2024
SB276 01:49:25.639 - 10:04:21 AM	Executive Session	relative to raising the research and development tax credit.	Ward, Ruth(R)[C+]2024
SB277 127s 01:51:43.159 - 10:06:39 AM	Executive Session	relative to the application of utility property taxes and statewide education property taxes to electric generating facilities.	Lang, Timothy(R)[C+]2024

SB276: Ruth Warden, Senate District 8 Support00:03:45.159 - 8:18:41 AM; Senator Ruth Warden, the prime sponsor of SB276, introduced the bill which aims to increase the research and development tax credit. She highlighted that the two main components of the tax credit have not been updated since 2008 and 2018. The bill proposes increasing the aggregate of tax credits from 7 million to 10 million dollars and raising the maximum aggregate credit amount from 50,000 to 100,000 dollars. She expressed hope that the committee would view the bill favorably and pass it out of committee, deferring detailed questions to subsequent speakers.
SB276: Mike Skelton, President & CEO of the Business Industry Association of New Hampshire Support00:06:11.080 - 8:21:07 AM; Mike Skelton, representing the Business Industry Association of New Hampshire, testified in support of SB276. He emphasized the bill's potential to boost the state's economy, citing a forthcoming report that showcases New Hampshire's economic growth in advanced industry jobs and technology sectors. He stressed the economic multiplier effect of the R&D tax credit, which he believes is crucial for sectors driving significant economic impact in New Hampshire.
SB276: Val Zuk, President of Graphicast, Jaffrey Support00:09:35.519 - 8:24:31 AM; Val Zuk, President of Graphicast in Jaffrey, supported SB276, explaining how the R&D tax credit benefits small to medium-sized manufacturing companies. He described the importance of process development and improvement as part of R&D, which is vital for companies like his that provide metal casting and machining services. Zuk detailed how the tax credit supports positions dedicated to R&D, enabling companies to grow, improve products, and enter new markets. He urged the committee to pass the bill to support the state's advanced manufacturing market.
SB276: Connor, representing Pouette, Jaffrey Support00:13:09.360 - 8:28:05 AM; Connor spoke in support of Senate Bill 276, emphasizing the importance of R&D tax credits for life science startups like Pouette, which is developing innovative healthcare products such as the NXOne auto-injector for opioid overdose treatment. He highlighted the challenges of starting and growing life science companies in New Hampshire, including the long road to FDA approval and commercialization without revenue. He argued that increasing the state's R&D tax credit, which has not been updated in 17 years, would help accelerate innovation, create high-paying jobs, and benefit vendors and suppliers in the state.
SB276: Andrea Hcha, President and CEO of New Hampshire Life Sciences Association, Concord Support00:16:36.720 - 8:31:32 AM; Andrea Hcha supported Senate Bill 276, stressing the significance of R&D in the life sciences industry for developing novel therapies and technologies. She noted that the current tax credit has been oversubscribed, limiting its effectiveness. She mentioned a 2023 report commissioned by the State Department of Business and Economic Affairs that identified the life sciences industry as a growth area in New Hampshire, recommending an increase in the R&D tax credit to further incentivize industry growth. She believes the bill will have a significant positive impact on the state's economy.
SB291: Senator Daryl Abbis, District 22 Support00:19:42.400 - 8:34:38 AM; Senator Daryl Abbis introduced Senate Bill 291, seeking support for it. He explained that the bill addresses inconsistencies in the application of real estate tax exemptions for religious institutions across different parts of the state. He highlighted the issue where modern churches rent out housing on their property, and some communities do not consider this as a religious purpose, leading to the loss of tax exemptions. He argued that the bill would prevent churches from evicting tenants due to financial losses from losing tax exemptions and would ensure that rental income is used for religious purposes.
SB291: Brody Dees, New Hampshire Municipal Association, Concord Oppose00:32:16.360 - 8:47:12 AM; Brody Dees from the New Hampshire Municipal Association opposed Senate Bill 291, expressing concerns about expanding property tax exemptions which would shift the tax burden onto other taxpayers. He highlighted technical issues with the bill, including the change from 'appertaining to them' to 'on the same lot,' which could exempt large portions of land not used for religious purposes. He also discussed potential conflicts with zoning regulations and suggested a study commission to address the various proposals affecting RSA 72.
SB291: Tom DeRosa, Deputy Director of Housing Action New Hampshire, Concord Support00:51:09.760 - 9:06:05 AM; Tom DeRosa supported Senate Bill 291, emphasizing its potential to increase housing supply in New Hampshire, which faces a housing crisis with a vacancy rate below 1%. He argued that the bill would allow faith-based institutions to utilize existing land to provide mission-driven housing, thus eliminating land costs and helping alleviate housing shortages. He viewed the bill as an important tool in addressing the state's housing crisis.
SB291: Sean Foster, Senior Pastor at the Crossing Light Church, Windham, New Hampshire Support00:53:17.040 - 9:08:13 AM; Sean Foster, Senior Pastor at the Crossing Light Church in Windham, New Hampshire, spoke in support of SB291. He emphasized the church's role in helping people, especially with housing difficulties, and requested support for the bill to empower churches to do more in the community. He highlighted that churches reinvest any additional income back into community programs, such as those at Crossing Light Church. Foster also mentioned his personal experience with municipal disagreements over what constitutes a religious use, indicating that the bill could help clarify these issues.
SB291: Stephanie Foster, Director of Dreamers Ranch, Windham, New Hampshire Support00:56:52.839 - 9:11:48 AM; Stephanie Foster, Director of Dreamers Ranch which operates on the property of Crossing Life Church in Windham, New Hampshire, supported SB291. She explained that the ranch runs a regenerative agricultural mentoring program using biblical principles to help young men and women transition after recovery. The program teaches life skills through farming and ranching, aiming to prepare individuals for healthy, independent lives. Foster stated that supporting SB291 would allow the expansion of their residential program.
SB291: Ian Huitt, Attorney for Cornerstone, New Hampshire's Christian advocacy organization Support00:58:25.039 - 9:13:21 AM; Ian Huitt, representing Cornerstone, supported SB291, highlighting its alignment with protecting churches' rights and promoting affordable housing. He clarified that the bill pertains to rental housing owned by churches, not sold properties, countering claims by the Municipal Association. Huitt emphasized the unique role churches play in addressing housing crises and their community reinvestment, citing examples like Dreamers Ranch. He argued that the bill could help churches overcome challenges with municipal assessments and incentivize them to provide more housing.
SB291: Thomas Beats, Pastor in Concord, New Hampshire Information Only01:05:53.599 - 9:20:49 AM; Thomas Beats, a pastor in Concord, New Hampshire, spoke about his church's use of land for ministry and housing, mentioning recent interactions with the city to clarify their property use. He detailed how his church uses its 15-acre property, including housing for ministry families and using goats for land clearance. Beats expressed interest in ensuring compliance with regulations but did not explicitly state support or opposition to SB291, focusing on his church's current practices and historical context of church importance in community development.
SB277: Senator Tim Lang, Senate District 2, Lakes Region Support01:12:55.920 - 9:27:51 AM; Senator Tim Lang introduced SB277, explaining that it seeks to reclassify electric generators from being subject to utility property tax to being treated as manufacturers under the state education property tax (SWEPT). He noted the bill's previous passage and tabling due to budget year constraints. Lang mentioned an amendment to respect existing payment in lieu of taxes (PILOT) programs with municipalities and clarified the enactment timeline for the tax changes. He also mentioned a companion bill in the House and the bill's origin from a study commission.
SB277: Berrie Des, New Hampshire Municipal Association Information Only01:17:37.719 - 9:32:33 AM; Berrie Des from the New Hampshire Municipal Association spoke neutrally on SB277, raising a concern about the reporting requirements in section three of the bill. He relayed the assessors' request for the same information sent to the Department of Revenue to be shared with local assessors to help create more accurate assessments and potentially reduce court cases. Des mentioned that surrounding states allow local assessors to collect such information and suggested an amendment to include local assessors in the data sharing.
SB277: Malam Mino, Great State Hydro Power Association Support01:20:27.920 - 9:35:23 AM; Malam Mino, representing the Great State Hydro Power Association, supports Senate Bill 277. Mino, who served on the study commission that introduced the bill, emphasized the three-year effort to develop this legislation. The association appreciates the bill's language, particularly the transition provisions for existing Payment in Lieu of Taxes (PILOT) agreements to the new Statewide Education Property Tax (SWEPT) system. Mino also highlighted the bill's alignment with treating hydro power generators like other businesses, opposing additional reporting requirements that would mandate opening their books to local assessors, as other businesses are not required to do so.
SB277: Molly Connors, New England Power Generators Association Support01:23:14.400 - 9:38:10 AM; Molly Connors, representing the New England Power Generators Association, supports Senate Bill 277. She noted the extensive work and consensus building that went into the bill's development over three years. Connors emphasized that power plants in New Hampshire should be taxed as manufacturing facilities rather than utilities, pointing out the current system's inefficiency and costliness. She detailed the dual property tax assessments that power plants currently face, a situation unique to New Hampshire. The bill aims to streamline this by removing the State Department of Revenue Administration's role in assessing power plant property and keeping control with local municipalities. Connors also addressed the issue of assessors accessing private financial data, arguing that power generators should be treated like other commercial properties and not be required to disclose sensitive financial information.
SB168 260s: Senator Information Only01:44:00.440 - 9:58:56 AM; The senator introduced Amendment 260s to Senate Bill 168, which corrects a drafting error by reinstating charities in revenue sharing from online gaming. The amendment specifies that the bill pertains to table games only, such as poker, blackjack, and roulette, and ensures the same tax rate applies as in physical casinos. The amendment also includes a provision for a fund to reimburse municipalities issuing elderly tax credits, which would help prevent local tax rates from increasing. The amendment was adopted, resulting in an OTPA recommendation for the bill. The senator committed to co-sponsoring a bill the following year to address responsible gaming, aiming to consolidate the state's approach to gaming regulation and addiction services.
SB168 260s: Senator Oppose01:47:08.400 - 10:02:04 AM; The senator expressed opposition to Senate Bill 168, citing concerns about expanding gambling and its potential negative impact on brick-and-mortar establishments. The senator highlighted the reinstatement of charities as a positive aspect but remained concerned about the effects on rooms and meals tax revenues and the potential for increased gambling addiction problems. The senator noted the existing problem gambling fund is underutilized and questioned the expansion without addressing addiction adequately.
SB168 260s: Senator Oppose01:47:54.040 - 10:02:50 AM; Another senator agreed with the concerns about expanding online gambling but appreciated the chair's commitment to addressing gambling addiction services. The senator expressed willingness to work on this issue in the upcoming year, emphasizing the need to support individuals struggling with addiction before expanding online gaming further.
SB168 260s: Senator Support01:48:40.360 - 10:03:36 AM; A senator supported Senate Bill 168, arguing that online gambling already occurs and is not prosecuted. The senator emphasized individual rights to choose how to spend their money and supported the bill's alignment with existing practices.
SB276: Senator Information Only01:49:25.639 - 10:04:21 AM; The senator moved OTP for Senate Bill 276, which expands the research and development tax credit. The senator highlighted the bill's importance due to its high utilization and its potential to create jobs through research and development. An amendment was proposed to change the effective date to align with the tax year, from January 1 to July 1 of the same year. The amendment was adopted, resulting in an OTPA recommendation for the bill, which passed unanimously.
SB277 127s: Senator Information Only01:51:43.159 - 10:06:39 AM; The senator moved OTP for Senate Bill 277 and introduced Amendment 127s, which addresses existing Payment in Lieu of Taxes (PILOT) programs. The amendment allows current contractual arrangements to expire before mandating the new tax change. The amendment was adopted unanimously. A further amendment was proposed to change the effective date of the bill to July 1, 2027, and apply to taxpayers beginning on or after April 1, 2028, for clarity. This amendment was also adopted, resulting in an OTPA recommendation for the bill, which passed unanimously.

Lang, Timothy(Chairman)(R)[C+]2024	Murphy, Keith(V Chairman)(R)[B+]2024	Rosenwald, Cindy(D)[CT]2024
Fenton, Donovan(D)[F]2024	Sullivan, Victoria(R)