Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "clarifying the tax treatment of federal Paycheck Protection Program loans."
description: "clarifying the tax treatment of federal Paycheck Protection Program loans."
jurisdiction: "us/states/nh"
legislature: "New Hampshire General Court"
session: "2021"
identifier: "SB 3"
citation: "New Hampshire SB 3 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jeb Bradley"]
version_count: 0
action_count: 15
vote_count: 1
first_action: "2021-02-03"
last_action: "2021-06-15"
source: "openstates"
source_identifier: "ocd-bill/2f547eda-268e-4a41-a6d5-35f30b042192"
source_url: "http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/bill_status.aspx?lsr=1081&sy=2021&sortoption=&txtsessionyear=2021"
source_hash: "e640683e2b213e2db9ddd98f327bcab9f7cc5024e183c6e73021f199ca4c22d0"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nh"]
---
# New Hampshire SB 3 (2021) — clarifying the tax treatment of federal Paycheck Protection Program loans.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
## Votes
- Ought to Pass — **23–0** (pass) · upper
## Sponsors
- Jeb Bradley — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-03** Introduced 01/06/2021 and Referred to Ways and Means; SJ 3 `introduction, referral-committee`
- **2021-02-03** Remote Hearing: 02/08/2021, 09:00 am; Links to join the hearing can be found in the Senate Calendar; SC 10
- **2021-03-08** Committee Report: Ought to Pass, 03/18/2021; SC 15 `committee-passage-favorable`
- **2021-03-18** Ought to Pass: RC 23Y-0N, MA; OT3rdg; 03/18/2021; SJ 8 `passage`
- **2021-03-31** Introduced (in recess of) 02/25/2021 and referred to Ways and Means HJ 4 P. 50 `introduction, referral-committee`
- **2021-04-14** Public Hearing: 04/27/2021 10:00 am Members of the public may attend using the following link:To join the webinar: https://www.zoom.us/j/95145735422 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
- **2021-04-28** Full Committee Work Session: 05/04/2021 11:00 am Members of the public may attend using the following link:To join the webinar: https://www.zoom.us/j/92340576130 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
- **2021-05-05** ==RECESSED== Executive Session: 05/11/2021 09:30 am Members of the public may attend using the following link:To join the webinar: https://www.zoom.us/j/91063233087 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
- **2021-05-12** Full Committee Work Session: 05/18/2021 09:30 am Members of the public may attend using the following link:To join the webinar: https://www.zoom.us/j/96731823451 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
- **2021-05-19** Executive Session: 05/25/2021 09:30 am Members of the public may attend using the following link:To join the webinar: https://www.zoom.us/j/96012823030 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
- **2021-05-25** Committee Report: Ought to Pass (Vote 23-0; RC) HC 26 P. 29 `committee-passage-favorable`
- **2021-06-04** Ought to Pass: MA VV 06/04/2021 HJ 9 P. 34 `passage`
- **2021-06-08** Enrolled (in recess of) 06/04/2021 HJ 9 P. 52
- **2021-06-08** Enrolled Adopted, VV, (In recess 06/03/2021); SJ 19
- **2021-06-15** Signed by the Governor on 06/10/2021; Chapter 0074; Effective 06/10/2021 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2f547eda-268e-4a41-a6d5-35f30b042192`. Confidence: reported (aggregated from official New Hampshire legislature records).