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New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 71-C:2: Tax Expenditures Specified.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 71-C: TAX EXPENDITURE AND POTENTIAL LIABILITY REPORTS

Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under RSA 77-A:1, I and RSA 77-E:1, III.

Collected 2026-09-05T12:38:38Z. Source file · JSON

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