{"data":{"id":"us-nh/rsa-77-a-3-a","jurisdiction":"us-nh","citation":"RSA 77-A:3-a","heading":"Expense Deductions.","body":"In determining gross business profits before net operating loss and special deductions, a business organization shall calculate expense deductions as permitted under Section 179 of the Internal Revenue Code as provided in RSA 77-A:1, XX, except that for property placed in service on or after January 1, 2018, a business organization shall calculate expense deductions not to exceed $500,000.","path":["Title V: TAXATION","Chapter 77-A: BUSINESS PROFITS TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/77-A/77-A-3-a.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:40:17Z","sha256":"fdea80431992aff8693404812ac49f0d1ae09bbdf8dbe57b37bc6194eb150a81","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-a-3","next":"us-nh/rsa-77-a-3-b"},"notice":"GroundRules: Original legal text. Not legal advice."}