{"data":{"id":"us-nh/rsa-162-n-5","jurisdiction":"us-nh","citation":"RSA 162-N:5","heading":"Limit on Total Economic Revitalization Zone Credits.","body":"The aggregate of tax credits issued by the commissioner of economic and business affairs to all taxpayers claiming the credit shall not exceed $825,000 for any calendar year, except that any amount of the credit less than $825,000 that is not claimed in the calendar year may be issued in the next calendar year and in following years. Amounts carried forward pursuant to RSA 162-N:7 shall not be counted against this limit in any year in which they are applied. Notwithstanding RSA 162-N:6, the maximum credit which may be utilized by a taxpayer in any calendar year shall not exceed $40,000. In the case in which the aggregate credits requested during the calendar year exceed the amount available, each taxpayer shall receive a credit for the proportional share of the maximum aggregate credit amount.","path":["Title XII: PUBLIC SAFETY AND WELFARE","Chapter 162-N: ECONOMIC REVITALIZATION ZONE TAX CREDITS"],"source_url":"https://gc.nh.gov/rsa/html/XII/162-N/162-N-5.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T13:45:55Z","sha256":"0aaed79e725a3046fccbb95410ec3ce7e7f34cb135d3dcc00861d068ab1b5cb8","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-162-n-4","next":"us-nh/rsa-162-n-6"},"notice":"GroundRules: Original legal text. Not legal advice."}