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HB 1636-FN - AS INTRODUCED
2026 SESSION
26-3019
12/09
HOUSE BILL
1636-FN
AN ACT
directing the department of revenue administration to study options for generating state revenue.
SPONSORS: Rep. Oppel, Graf. 9
COMMITTEE: Executive Departments and Administration
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ANALYSIS
This bill requires the department of revenue administration to study options for generating state revenue and directs the department to submit to certain entities and the public a report detailing a menu of revenue options to raise additional state funds.
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Explanation: Matter added to current law appears in
bold italics.
Matter removed from current law appears [
in brackets and struckthrough.
]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-3019
12/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT
directing the department of revenue administration to study options for generating state revenue.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Report Required.
I. On or before October 1, 2026, the department of revenue administration shall submit to the speaker of the house of representatives, the president of the senate, the chairs and ranking members of the house and senate ways and means committees, the minority party leaders in the house and senate, and publish publicly a report detailing a menu of revenue options to raise additional state funds and the impacts such changes would have on residents and households by income group.
II. The report shall present not fewer than 5 distinct options, each of which may be a package containing one or more taxes, that, if fully implemented, are estimated to raise at least $500,000,000 per state fiscal year to pay for the “minimum conservative threshold” base adequacy as ruled by the New Hampshire supreme court. Options may include modifications to existing taxes as well as taxes or other revenue sources not currently imposed or relied upon in New Hampshire.
III. For each option or package, the department shall provide:
(a) A plain-language description of the tax base, rate or rates, proposed or possible exemptions and exclusions, effective dates, and any phase-in requirements;
(b) An estimated annual revenue yield for the first full fiscal year and steady state, with key assumptions;
(c) An administration and compliance assessment, including data needs, systems, enforcement, and the burden on taxpayers;
(d) A summary of all legal considerations, including any potential constitutional issues and interactions with existing statutes;
(e) A distributional or “tax incidence” analysis showing the impact on New Hampshire resident households by income decile, and, if reasonable, by renter and owner status;
(f) A distributional or “tax incidence” analysis showing the impact on New Hampshire businesses by size and industry, including the methodology and incidence assumptions;
(g) Identification of specific exemptions or rebates that could alter the impact of each option or package on low and moderate income residents; and
(h) Identification of significant municipal impacts or interactions with dedicated funds.
IV. In conducting distributional analysis, the department shall use the broadest feasible measure of economic income, disclose assumptions, and, where necessary, may contract with academic or professional entities to perform the analysis.
V. Nothing in this legislation authorizes the disclosure of confidential taxpayer information. Analyses created pursuant to this legislation shall rely on aggregated or anonymized data.
2 Effective Date. This act shall take effect upon its passage.
LBA
26-3019
12/3/25
HB 1636-FN- FISCAL NOTE
AS INTRODUCED
AN ACT
directing the department of revenue administration to study options for generating state revenue.
FISCAL IMPACT:
This bill does not provide funding, nor does it authorize new positions.
Estimated State Impact
FY 2026
FY 2027
FY 2028
FY 2029
Revenue
$0
$0
$0
$0
Revenue Fund(s)
None
Expenditures*
$0
$175,000 - $600,000
$0
$0
Funding Source(s)
General Fund
Appropriations*
$0
$0
$0
$0
Funding Source(s)
None
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill
METHODOLOGY:
This bill directs the Department of Revenue Administration to study options for generating state revenue at least $500,000,000 per fiscal year and publish a report detailing a menu of revenue options to raise additional state funds and the impacts such changes would have on residents and households by income group. Additionally, it authorizes DRA to contract with academic or professional entities to perform the necessary analysis.
The Department of Revenue Administration has indicated that it currently lacks the internal resources necessary to conduct the study and produce the required report. As a result, the Department would need to engage external consultants to fulfill the reporting requirement. Preliminary estimates from two consultants suggest costs ranging from $175,000 to $600,000 to meet the reporting deadline of October 1, 2026. To obtain a more accurate and competitive cost estimate, a Request for Proposal (RFP) process would be necessary.
AGENCIES CONTACTED:
Department of Revenue Administration