TITLE V
TAXATION

CHAPTER 77-E
BUSINESS ENTERPRISE TAX

Section 77-E:3-g

77-E:3-g Child Day Care Creation Tax Credit. – There shall be allowed a child day care creation tax credit, in accordance with RSA 162-W, against the tax due under this chapter, for any unused portion of credit that has not been applied to the taxes due under RSA 77-A.

Source. 2026, 227:4, eff. July 1, 2026.

TITLE VTAXATION

CHAPTER 77-EBUSINESS ENTERPRISE TAX

Section 77-E:3-g

TITLE V
TAXATION

CHAPTER 77-E
BUSINESS ENTERPRISE TAX