New Hampshire Statutes

§ 71-C:2 — Tax Expenditures Specified

New Hampshire § 71-C:2
JurisdictionNew Hampshire
Title VTAXATION
Ch. 71-CTAX EXPENDITURE AND POTENTIAL LIABILITY REPORTS

This text of New Hampshire § 71-C:2 (Tax Expenditures Specified) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.H. Rev. Stat. Ann. § 71-C:2 (2026).

Text

Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under RSA 77-A:1, I and RSA 77-E:1, III.

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Legislative History

2014, 28:1, eff. May 23, 2014. 2018, 157:8, eff. July 29, 2018. 2021, 24:4, eff. May 6, 2021; 91:295, eff. July 1, 2021.

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Bluebook (online)
New Hampshire § 71-C:2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/71-C/71-C%3A2.