Tax Incentive Evaluation Law: New Hampshire

This page is no longer being updated. As of June 15, 2017, newer tax incentive evaluation fact sheets are available here.

To ensure that economic development tax incentives are achieving their goals effectively, many states have approved laws requiring regular, rigorous, independent evaluations of these programs. For a list of states that have passed evaluation laws since the start of 2012, click here.

New Hampshire

H.B. 1531, enacted May 23, 2014

What it does

Establishes a legislative committee

A bicameral committee of lawmakers known as the Joint Committee on Tax Expenditure Review considers tax credits and exemptions.

The committee defines what qualifies as a tax expenditure.

Connects reviews to policymaking

The committee studies tax incentives and other tax expenditures on a five-year cycle.

For each reviewed incentive, the committee may make policy recommendations.

Excerpt from New Hampshire’s law: Establishing a new committee to review tax incentives

Joint Committee on Tax Expenditure Review.

A joint committee on tax expenditure review is hereby established to review all qualifying tax expenditures on a rotating basis every 5 years and recommend continuance, amendment, or repeal of relevant provisions. The joint committee shall be composed of 3 members of the house of representatives appointed by the speaker of the house of representatives and 2 members of the senate appointed by the senate president, provided that such appointments shall include the chair or vice-chair of the ways and means committee of the respective bodies. The first meeting shall be within 60 days after the effective date of this paragraph and called by the first-named house member.

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Issue Brief

This report advises states on how to design and implement tax incentive evaluation laws, so that these programs are studied regularly and rigorously and so that lawmakers can use the findings to improve economic development policy.

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