{"data":{"id":"us-nh/rsa-77-a-2","jurisdiction":"us-nh","citation":"RSA 77-A:2","heading":"Imposition of Tax.","body":"I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 7.7 percent upon the taxable business profits of every business organization.\nII. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 7.6 percent upon the taxable business profits of every business organization.\nIII. For all taxable periods ending on or after December 31, 2023, a tax is imposed at the rate of 7.5 percent upon the taxable business profits of every business organization.","path":["Title V: TAXATION","Chapter 77-A: BUSINESS PROFITS TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:40:17Z","sha256":"53217192f30155300f0edb82c3c401e81e9cd23cf48aeb86180d48e060ed127e","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-a-1","next":"us-nh/rsa-77-a-2-a"},"notice":"GroundRules: Original legal text. Not legal advice."}