HB635 Relative to taxing non-profit entities who settle illegal immigrants as for-profit entities.
Relative to taxing non-profit entities who settle illegal immigrants as for-profit entities.
Impact Score — How Does This Bill Affect You?
Overall Impact Score
Harmful
Scale: 1 (harmful) to 10 (beneficial)
Your Wallet
Tax revenue effects are indeterminable, but the bounty program creates a new incentive structure that could increase enforcement costs borne by the state general fund.
Your Community
Health and Human Services contractors and community organizations may face resource strain responding to complaints, potentially diverting capacity from other services, though funding needs were not specifically quantified.
Your Freedom
The bill creates a financial penalty and reporting bounty system targeting organizations providing specific services, and the fiscal note flags potential constitutional issues with how nonprofits are classified based on their activities.
Status
Executive Session: 06/15/2026 11:00 am GP 159
Sponsor
Travis Corcoran (R)
The Short Version
This bill reclassifies nonprofit organizations that assist undocumented immigrants as taxable business enterprises, subjecting them to the Business Enterprise Tax, and creates a bounty program paying up to 10% of assessed taxes to anyone reporting such nonprofits. The fiscal note warns this may raise constitutional classification issues and create indeterminable revenue impacts and administrative burden.
Who's Behind This Bill?
Who Benefits
- ▲ Individuals who report nonprofits to the Department of Revenue Administration (eligible for bounties up to 10% of assessed taxes)
Who Pays the Price
- ▼ Nonprofit organizations providing housing assistance, legal aid, translation services, or other support to undocumented immigrants
- ▼ Undocumented immigrants who rely on services these nonprofits provide
- ▼ Community health centers and area agencies that are contractors with the Department of Health and Human Services
- ▼ State general fund (to cover bounty payments and administrative enforcement)
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.