RSA 77-A:2: Imposition of Tax.

I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 7.7 percent upon the taxable business profits of every business organization.

II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 7.6 percent upon the taxable business profits of every business organization.

III. For all taxable periods ending on or after December 31, 2023, a tax is imposed at the rate of 7.5 percent upon the taxable business profits of every business organization.