New Hampshire / State / 2016 Regular Session

Laws of New Hampshire 2016, chapter 217 Created the all veterans’ tax credit, dropping the wartime service requirement

Catalog reconciledEnactedProgram created

Signed 2016-06-09 · Takes effect 2016-08-08

Added RSA 72:28-b effective August 8, 2016, letting a town or city adopt a credit equal to its existing standard or optional veterans’ tax credit under RSA 72:28 but open to a veteran who served 90 days on active service in any era rather than only within a listed qualifying war or armed conflict. Training for active duty by a National Guard or reserve member counts as service. The credit is unavailable to a person who is eligible for or receiving a credit under RSA 72:28 or RSA 72:35, so the credits form a single choice rather than a stack. A municipality that already had a standard or optional credit before August 18, 2016 and adopts this section may phase the all veterans’ credit in over three years to match. Tracked for two reasons. The phase-in date of August 18, 2016 in the text of paragraph II does not match the act’s own effective date of August 8, 2016, and a town relying on the phase-in may be reading a ten-day window that the act does not explain. And because the credit exists only where a town has voted for it under RSA 72:27-a, a peacetime veteran’s eligibility turns entirely on the municipality, which no statewide summary can state.