{"data":{"id":"us-nh/rsa-72-31","jurisdiction":"us-nh","citation":"RSA 72:31","heading":"Husband and Wife.","body":"A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II, or RSA 72:28-b.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Property Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-31.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"d7470d56fadbb65e600994007f565a0a19f4daf6cede982ee7aed31e8aab6968","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-30","next":"us-nh/rsa-72-32"},"notice":"GroundRules: Original legal text. Not legal advice."}