Scored 5/10 on whether it helps or hurts everyday people.
The Infrastructure & Lower Bill
Tax credit lets businesses fund public infrastructure and lower taxes
Creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.
Mixed: some good, some bad ·
If passed, businesses could claim a tax credit for building off‑site projects that help the public, reducing the amount of tax they owe.
Our take
What we think, in plain words.
Supporters say the credit will bring more money for roads and bridges without raising taxes, while critics warn it will cut state revenue and give big firms tax breaks while towns may still pay for upkeep.
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The facts
What the bill actually says, no spin.
- Creates a tax credit against the Business Profits Tax
- Credit can be up to the business's tax liability
- Unused credit can be carried forward up to 20 years
- Municipal approval is required for projects
- State revenue could decrease, amount unknown
In the news
Scanning the news for this bill…
Headlines gathered from across the news, starting points to explore, not endorsements. Always read the official text before acting.
Sources
Read it yourself: the official bill and records.
This bill is in the New Hampshire Bill Book 2026
The best and worst New Hampshire bills of 2026, one page each — our take on the left, the bill on the right, and room for your notes. No email needed.
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