CONCORD — The New Hampshire Legislature concluded its 2026 regular session on Thursday as the House of Representatives and Senate met to consider 45 compromise bills, capping months of negotiation on key policy measures. Among the pending legislation were a property tax cap referendum, a phased business tax cut, a licensing requirement for massage parlor owners aimed at curbing sex trafficking, and a plan to let foster children retain survivor benefits.
House Election Laws Committee Chairman Ross Berry, R-Weare, defended the property tax cap proposal, HB 1300, saying, "Property taxpayers are demanding relief, and HB 1300 gives them the tools to secure it. No games. No hidden mechanisms. Just a clean question put directly to the voters in keeping with New Hampshire’s longstanding tradition of local control." Senate Democratic Leader Rebecca Perkins Kwoka of Portsmouth countered that the measure could disrupt municipal budgeting, noting it would take effect after towns finalize their warrant articles.
The business tax cut, outlined in HB 155, would reduce the business enterprise tax (BET) from 0.55% to 0.5% in any year with at least $100 million in surplus business tax revenue over official estimates, with the earliest implementation on January 1, 2028. Once fully phased in, the cut would lower annual state revenues by about $50 million. Democratic lawmakers and progressive groups argue the primary beneficiaries would be wealthy business owners.
Under HB 1469, massage parlor owners—who are currently unregulated despite licensed therapists—would be required to obtain state licenses. The measure would also empower regulators to refer complaints about employee mistreatment to police. House Executive Departments and Administration Committee Chairman Erica Layon, R-Derry, said, "The committee of conference amendment requires establishment licensees who don’t hold a relevant professional license to be a natural person. This is to ensure that the operator can be held accountable if human trafficking happens in their establishment."
Lawmakers also advanced HB 661, which would allow foster children to keep increasing portions of veteran or survivor benefits, starting at 25% on July 1, 2028, and reaching 100% by July 1, 2034. The bill, authored by Senate Ways and Means Chairman Tim Lang, R-Sanbornton, has been championed for five years by Rep. Mary Jane Wallner, a Concord Democrat, and Rep. Kim Rice, R-Hudson.