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

RSA 77-E:3-b: Credit for Research and Development.

Where this section sits in the code

Title V: TAXATION
Chapter 77-E: BUSINESS ENTERPRISE TAX

The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.

Collected 2026-09-05T12:41:01Z. Source file · JSON

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