{"data":{"id":"us-nh/rsa-162-n-7","jurisdiction":"us-nh","citation":"RSA 162-N:7","heading":"Application of Economic Revitalization Zone Tax Credit.","body":"The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of $40,000 allowed under this chapter, may be carried forward and allowed against taxes due under RSA 77-A or RSA 77-E for 5 taxable periods from the taxable period in which the tax was paid. For the purpose of the credit allowed under RSA 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.","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-7.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T13:45:55Z","sha256":"4317bbe30f47441d78af55eaa65a2618660e7822f00563d6a960587f7fe1c1b3","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-162-n-6","next":"us-nh/rsa-162-n-8"},"notice":"GroundRules: Original legal text. Not legal advice."}