New Hampshire § 77-A:4-a Special Rule for "Safe Harbor" and Other Similar Leases

New Hampshire Statutes

§ 77-A:4-a — Special Rule for "Safe Harbor" and Other Similar Leases

New Hampshire § 77-A:4-a

Title VTAXATION

Ch. 77-ABUSINESS PROFITS TAX

This text of New Hampshire § 77-A:4-a (Special Rule for "Safe Harbor" and Other Similar Leases) 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. § 77-A:4-a (2026).

Text

For the purpose of preserving income lost through federal changes to the United States Internal Revenue Code (1954), as amended, on leasing transactions, the commissioner shall adopt rules, pursuant to RSA 541-A, relative to deductions and additions to gross business profits for business organizations involved in leasing transactions known as "safe harbor" leases under section 168(f)(8) of the United States Internal Revenue Code (1954), as amended, or other similar leasing transactions.

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For the purpose of preserving income lost through federal changes to the United States Internal Revenue Code (1954), as amended, on leasing transactions, the commissioner shall adopt rules, pursuant to RSA 541-A, relative to deductions and additions to gross business profits for business organizations involved in leasing transactions known as "safe harbor" leases under section 168(f)(8) of the United States Internal Revenue Code (1954), as amended, or other similar leasing transactions.