{"data":{"id":"us-nh/rsa-162-w-4","jurisdiction":"us-nh","citation":"RSA 162-W:4","heading":"Eligibility Criteria.","body":"I. To be eligible for a tax credit under this chapter, a business entity shall:\n(a) Create or expand child care seats, either directly or through a third party, on or after January 1, 2027;\n(b) Submit a satisfactory child care creation tax credit application to the department of revenue administration.","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-4.htm","current_through":"2026 regular legislative session. Last updated: September 2026","vintage":"","retrieved_at":"2026-10-11T03:50:38Z","sha256":"25aeccec6856bfd60100ee04ca4ae95b8a5feca8915b368556cd141cd2f5213b","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-162-w-3","next":"us-nh/rsa-162-x-1"},"notice":"GroundRules: Original legal text. Not legal advice."}