{"data":{"id":"us-nh/rsa-77-e-3-b","jurisdiction":"us-nh","citation":"RSA 77-E:3-b","heading":"Credit for Research and Development.","body":"The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.","path":["Title V: TAXATION","Chapter 77-E: BUSINESS ENTERPRISE TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/77-E/77-E-3-b.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:41:01Z","sha256":"3982a0e05c8c8ba20dec37e8abade5be635603342dd8a3b4cf08f663442853ba","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-e-3-a","next":"us-nh/rsa-77-e-3-c"},"notice":"GroundRules: Original legal text. Not legal advice."}