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HB1646 Creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

Taxes & Revenue Active Auto-scored

Creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

Impact Score — How Does This Bill Affect You?

6

Overall Impact Score

Mixed

Scale: 1 (harmful) to 10 (beneficial)

6
💰

Your Wallet

Could result in better local infrastructure funded by businesses rather than taxpayers, though tax credits reduce state revenue.

7
🏘️

Your Community

Incentivizes businesses to build infrastructure that directly benefits nearby communities and residents.

5
⚖️

Your Freedom

No direct impact on personal freedoms; creates voluntary incentive for businesses.

Status

Executive Session: 06/15/2026 11:00 am GP 159

Sponsor

Joe Sweeney (R)

The Short Version

Would create tax credits for businesses that build or fund public infrastructure improvements like roads, utilities, or water systems near their developments. This incentivizes private investment in public infrastructure but reduces tax revenue.

Who's Behind This Bill?

Who Benefits

  • Communities near business developments getting infrastructure improvements
  • Businesses seeking tax incentives for infrastructure investment

Who Pays the Price

  • State revenue reduced by tax credits
  • Taxpayers subsidizing business-adjacent infrastructure

Bill statuses as of May 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.