New Hampshire 2026 Regular Session

New Hampshire House Bill HB1494

Introduced
12/10/25  
Refer
12/10/25  
Report Pass
1/27/26  
Engrossed
2/9/26  
Refer
2/9/26  

Caption

Increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.

Impact

The proposed changes to these tax credits are expected to have a positive impact on the financial circumstances of many veterans and their families in the state. By increasing these credits, the bill aims to alleviate the property tax burden on those who have served in the military and their surviving spouses, thereby improving their overall quality of life. Municipalities that choose to adopt these increased tax credit values will likely see a corresponding shift in local tax revenues as veterans and their families benefit from this enhanced relief.

Summary

House Bill 1494 aims to increase the maximum amounts for various optional tax credits available to veterans and their families. Specifically, it raises the optional veterans' tax credit from a maximum of $750 to $1,000, the optional tax credit for combat service from $500 to $750, and the optional surviving spouse credit from $2,000 to $2,500. This legislation seeks to provide greater financial relief to eligible veterans and their surviving spouses by enhancing the incentives and assistance available to them.

Sentiment

The sentiment surrounding HB 1494 appears to be largely supportive, as it addresses the needs of a demographic that has often sacrificed significantly for their country. Lawmakers sponsoring the bill emphasize the importance of recognizing and financially supporting veterans and their families. However, as with any tax-related legislation, there may be concerns regarding the impacts on local government budgets and whether municipalities can absorb these increased credits without detrimental effects on their fiscal health.

Contention

One notable point of contention that may arise relates to the funding of these increased tax credits and the flexibility of local governments in setting their property tax levels. Critics may argue that increasing these credits could lead to budgetary constraints for municipalities, especially those that rely heavily on property tax revenues. Conversely, proponents will likely highlight the importance of supporting veterans and the potential long-term benefits that could arise from stabilizing the financial situation of those who have served.

Companion Bills

No companion bills found.

Previously Filed As

NH SB224

Relative to increasing the maximum amount of the optional veterans' tax credit.

NH HB99

Relative to a waiver from property taxes for disabled veterans.

NH HB689

Enabling municipalities to adopt a volunteer incentive property tax credit.

NH HB174

Increasing the maximum weight of a utility terrain vehicle to 3,500 pounds unladen dry weight.

NH HB193

Relative to the maximum number of credits per course eligible for the dual and concurrent enrollment program.

NH HB447

Relative to property tax exemptions for disabled veterans.

NH HB530

Increasing the amount of revenue transfered from the real estate transfer tax to the affordable housing fund.

NH HB309

Relative to making electronic rent payments optional.

NH HB282

Increasing the maximum benefits for first responders critically injured in the line of duty, relative to the determination of education adequacy grants and calculation of certain group II benefits within the retirement system.

NH HB782

Expanding property tax exemptions for certain elderly and disabled persons; raising public awareness regarding tax credits and exemptions; and requiring an annual report regarding the efficacy of the low and moderate income homeowners property tax relief program.

Similar Bills

No similar bills found.