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HB1102 Increasing the research and development tax credit cap and relative to state park fees for state residents.

Taxes & Revenue Now Law Auto-scored

Increasing the research and development tax credit cap and relative to state park fees for state residents.

Impact Score — How Does This Bill Affect You?

5

Overall Impact Score

Concerning

Scale: 1 (harmful) to 10 (beneficial)

5
💰

Your Wallet

Most NH residents benefit modestly from lower state park fees, but the R&D tax credit primarily benefits businesses; net taxpayer impact is indeterminate due to revenue loss uncertainty.

5
🏘️

Your Community

State park fund revenue could swing from $1.5M loss to $2M gain with indeterminate impact on service quality and staffing; implementation costs of $100K–$500K annually reduce park reinvestment capacity.

5
⚖️

Your Freedom

Bill does not materially affect individual rights or local control; residency verification for park fees is a minor administrative mechanism.

Status

Enacted in accordance with Article 44 PartII of the N.H. Constitution without the signature of the governor. Chapter 338;eff. I. Sec 2 eff 1/1/27 II. Sec 3 eff 1/1/27 III. Rem eff 1/1/28

Voted Yes

16 R + 8 D

Voted No

0 R

R Yes D Yes R No D No

Sponsor

John Janigian (R)

The Short Version

This bill expands a tax credit for research and development businesses (raising caps from $7M to $10M aggregate and $50K to $100K per entity) and requires state parks to charge NH residents no more than 50% of nonresident entry fees, with possible implementation costs of $100K–$500K starting in 2028. The fiscal impact is uncertain: R&D credits could reduce state revenue by up to $3 million annually, while park fee changes could increase or decrease revenue by $1.5M–$2M depending on visitation elasticity.

Who's Behind This Bill?

Who Benefits

  • ▲ Research and development businesses in NH (expanded tax credit cap allows more credit per entity and higher aggregate claims)
  • ▲ NH residents visiting state parks (capped at 50% of nonresident fees for day-use entry)
  • ▲ Veterans and student groups (eligible for discounted or waived park fees)

Who Pays the Price

  • ▼ State general fund and education trust fund (estimated maximum $3M annual revenue loss from expanded R&D credits)
  • ▼ State park system operations (implementation costs $100K–$500K in FY 2028, then $10K–$100K annually for residency verification and system modifications)
  • ▼ Park visitation and revenue (potential 5–20% reduction in visits if nonresident fees rise significantly, eroding expected revenue gains)

Roll Call Detail (2 votes)

Every recorded floor vote on this bill, with each legislator's individual vote. Click a name to see that rep's full record.

Who actually supports this bill?

Across the 2 recorded votes on this bill — counting each legislator's net direction and treating kill motions as opposing the bill — Republicans supported it ( 148 for , 27 against ) , and Democrats supported it ( 83 for , 61 against ) .

"Supporting" means voting for passage OR voting against a kill motion. "Opposing" is the inverse. Concurs and amendment-only votes don't count.

Veto Override 2026-08-19
Passed

YES = Override the veto (keep the bill alive). NO = Let the veto stand (kill the bill).

148R + 83D
Voted to Override (231)
27R + 61D
Voted to Sustain Veto (88)
26
Absent
39
Not voting
Show all 384 individual votes

Voted Yea (231)

Republicans (148)
Democrats (83)

Voted Nay (88)

Republicans (27)
Democrats (61)
Absent (26)

Alicia Gregg (D) , Charlie St. Clair (D) , Cindy Bennett (R) , Darrell Louis (R) , Debra DeSimone (R) , Ellen Read (D) , Ellen Rockmore (D) , Gary Daniels (R) , Jim Kofalt (R) , John Potucek (R) , Jose Cambrils (R) , Karen Ebel (D) , Kevin Verville (R) , Kimberly Rice (R) , Kristin Noble (R) , Leonard Turcotte (R) , Linda Harriott-Gathright (D) , Loren Selig (D) , Marjorie Smith (D) , Merryl Gibbs (D) , Mike Ouellet (R) , Paul Berch (D) , Ron Dunn (R) , Thomas Buco (D) , Vanessa Sheehan (R) , Walter Spilsbury (R)

Did not vote (39)

Aidan Ankarberg (I) , Beth Richards (D) , Bill Ohm (R) , Bryan Morse (R) , Catherine Sofikitis (D) , Dan Bergeron (D) , Daniel LeClerc (D) , Donald McFarlane (R) , Douglas Trottier (R) , Erica deVries (D) , Gaby Grossman (D) , James MacKay (D) , James Summers (R) , Jared Sullivan (D) , Jennifer Mandelbaum (D) , Jim Creighton (R) , Jim Fedolfi (R) , John Leavitt (R) , John Stone (D) , John Suiter (R) , Mark Vallone (D) , Michael Vose (R) , Peter Morency (R) , Peter Varney (R) , Phyllis Katsakiores (R) , Riche Colcombe (R) , Robley Hall (R) , Russell Muirhead (D) , Samantha Jacobs (D) , Sayra Devito (R) , Sean Durkin (R) , Sherman Packard (R) , Stephanie Grund (D) , Steven Bogert (R) , Thomas Walsh (R) , Travis Corcoran (R) , Travis Toner (R) , Valerie McDonnell (R) , William Dolan (D)

VETO MESSAGE - Roll Call Required 2026-08-19
Passed

YES = Yes. NO = No.

16R + 8D
Voted Yea (24)
0R
Voted Nay (0)
0
Absent
0
Not voting
Show all 24 individual votes
Read the Actual Bill → See All Bills

Bill statuses as of October 7, 2026. Check LegiScan or NH General Court for the latest.

This bill was auto-scored using AI analysis of the bill text and legislative data. Scores may be refined as we review more bills.