{"data":{"id":"us-nh/rsa-162-n-6","jurisdiction":"us-nh","citation":"RSA 162-N:6","heading":"Determination of Economic Revitalization Zone Tax Credits Eligible Amount.","body":"For the purpose of determining the economic revitalization zone tax credit that the taxpayer is eligible to receive, the amount of the credit to be taken shall be the sum of the following:\nI. 4 percent of the salary for each new full-time job created in the calendar year with a wage less than or equal to 1.75 times the then current state minimum wage.\nII. 5 percent of the salary for each new full-time job created in the calendar year with a wage greater than 1.75 times the then current state minimum wage and less than or equal to 2.5 times the then current state minimum wage.\nIII. 6 percent of the salary for each new full-time job created in the calendar year with a wage greater than 2.5 times the then current state minimum wage.\nIV. 4 percent of the lesser of the following:\n(a) The actual cost incurred in the calendar year of creating a new facility or renovating an existing facility, and expenditures for machinery, equipment, or other materials, except inventory.\n(b) $20,000 for each new full-time job created in the calendar year.","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-6.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T13:45:55Z","sha256":"4f9d24562b34452b8285cbe964e8667d26eec75b4bb8f08e7a1218b9f5f59690","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-162-n-5","next":"us-nh/rsa-162-n-7"},"notice":"GroundRules: Original legal text. Not legal advice."}