---
type: "Bill"
title: "relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax."
description: "relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax."
jurisdiction: "us/states/nh"
legislature: "New Hampshire General Court"
session: "2019"
identifier: "SB 190"
citation: "New Hampshire SB 190 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 32
vote_count: 0
first_action: "2019-01-22"
last_action: "2019-09-09"
source: "openstates"
source_identifier: "ocd-bill/3b9dd82a-07af-4917-9642-ebef486d0799"
source_url: "http://www.gencourt.state.nh.us/bill_Status/bill_status.aspx?lsr=0625&sy=2019&sortoption=&txtsessionyear=2019"
source_hash: "4d015a0a1536482030eed63b5e073711d511a91f30b538b30bf29215dd399489"
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 190 (2019) — relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment #2019-2671e** (committee substitute) — [source](http://www.gencourt.state.nh.us/bill_status/billText.aspx?sy=2019&id=2019-2671e&txtFormat=amend)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-22** Introduced 01/03/2019 and Referred to Ways and Means; SJ 4 `introduction, referral-committee`
- **2019-02-12** Hearing: 02/20/2019, Room 100, SH, 10:00 am; SC 11
- **2019-02-20** Committee Report: Ought to Pass with Amendment # 2019-0624s, 03/07/2019; SC 12 `committee-passage-favorable`
- **2019-03-07** Committee Amendment # 2019-0624s, AA, VV; 03/07/2019; SJ 7
- **2019-03-07** Ought to Pass with Amendment 2019-0624s, MA, VV; OT3rdg; 03/07/2019; SJ 7 `passage`
- **2019-03-21** Introduced 03/20/2019 and referred to Ways and Means HJ 11 P. 70 `introduction, referral-committee`
- **2019-04-02** Public Hearing: 04/09/2019 01:30 pm LOB 202
- **2019-04-02** Full Committee Work Session: 04/10/2019 02:00 pm LOB 202
- **2019-04-17** Full Committee Work Session: 04/24/2019 01:00 pm LOB 202
- **2019-04-24** Full Committee Work Session: 05/02/2019 10:00 am LOB 202
- **2019-05-15** Full Committee Work Session: 05/21/2019 10:00 am LOB 202
- **2019-05-15** Executive Session: 05/28/2019 10:00 am LOB 202
- **2019-05-16** Full Committee Work Session: 05/22/2019 10:00 am LOB 202
- **2019-05-29** Committee Report: Ought to Pass with Amendment # 2019-2182h (NT) for 06/05/2019 (Vote 19-0; RC) HC 27 P. 22 `committee-passage-favorable`
- **2019-06-06** Amendment # 2019-2182h (NT): AA VV 06/06/2019 HJ 18 P. 27
- **2019-06-06** Ought to Pass with Amendment 2019-2182h (NT): MA VV 06/06/2019 HJ 18 P. 27 `passage`
- **2019-06-13** Sen. Feltes Moved Nonconcur with the House Amendment; Requests C of C, MA, VV; (In Recess 06/06/2019); SJ 20
- **2019-06-13** President Appoints: Senators D'Allesandro, Dietsch, Birdsell; (In Recess 06/06/2019); SJ 20
- **2019-06-13** House Accedes to Senate Request for CofC (Rep. Almy): MA VV 06/13/2019 HJ 19 P. 2
- **2019-06-13** Speaker Appoints: Reps. Malloy, Griffith, Major, Abrami 06/13/2019 HJ 19 P. 2
- **2019-06-17** ==RECESSED== Committee of Conference Meeting: 06/17/2019, 10:30 am, Room 100, SH
- **2019-06-17** ==RECONVENE== Committee of Conference Meeting: 06/17/2019, 01:00 pm, Room 100, SH
- **2019-06-19** Conference Committee Report # 2019-2531c Filed 06/13/2019; House Amendment + New Amendment
- **2019-06-27** Conference Committee Report 2531c: Adopted, VV 06/27/2019 HJ 20 P. 4
- **2019-06-27** Conference Committee Report # 2019-2531c, Adopted, VV; 06/27/2019; SJ 21
- **2019-07-09** Enrolled Bill Amendment # 2019-2671e: AA VV 06/27/2019 HJ 20 P. 56
- **2019-07-10** Enrolled Bill Amendment # 2019-2671e Adopted, VV, (In recess of 06/27/2019); SJ 21
- **2019-07-12** Enrolled (In recess 06/27/2019); SJ 21
- **2019-07-12** Enrolled 06/27/2019 HJ 20 P. 56
- **2019-09-09** Signed by the Governor on 09/06/2019; Chapter 0342 `executive-signature`
- **2019-09-09** I. Sections 1 and 2 Effective 01/01/2021
- **2019-09-09** II. Remainder Effective 09/06/2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3b9dd82a-07af-4917-9642-ebef486d0799`. Confidence: reported (aggregated from official New Hampshire legislature records).