{"data":{"id":"us-nh/rsa-162-w-2","jurisdiction":"us-nh","citation":"RSA 162-W:2","heading":"Definitions.","body":"In this chapter:\nI. \"Child care program\" shall have the same meaning as group child day care center under RSA 170-E:2, IV(c).\nII. \"Creates child care\" means making available child care seats in a New Hampshire-licensed child care program by a business entity, either directly or through a third-party, where such child care program was not available prior to January 1, 2027.\nIII. \"Expands child care\" means the increase in the number of child care seats in a child care program made available by a business entity, either directly or through a third party, provided that such increase provides 12 or more seats that were not available prior to January 1, 2027.\nIV. \"Operational expenditures\" means the operating expenses of a qualified childcare facility, including employee compensation, expenses for training of employees, utilities, rent, and other ordinary business operating expenses.","path":["Title XII: PUBLIC SAFETY AND WELFARE","Chapter 162-W: CHILD DAY CARE CREATION TAX CREDIT"],"source_url":"https://gc.nh.gov/rsa/html/XII/162-W/162-W-2.htm","current_through":"2026 regular legislative session. Last updated: September 2026","vintage":"","retrieved_at":"2026-10-11T03:50:38Z","sha256":"b552d2f6971917671ae3a06642e6b7e25c6f69786bc645b1cdb4757f3366d3a5","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-162-w-1","next":"us-nh/rsa-162-w-3"},"notice":"GroundRules: Original legal text. Not legal advice."}