---
type: "Bill"
title: "relative to taxation of income of New Hampshire residents when working remotely for an out of state employer."
description: "relative to taxation of income of New Hampshire residents when working remotely for an out of state employer."
jurisdiction: "us/states/nh"
legislature: "New Hampshire General Court"
session: "2022"
identifier: "HB 1097"
citation: "New Hampshire HB 1097 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Peter E. Torosian"]
version_count: 1
action_count: 21
vote_count: 1
first_action: "2021-11-16"
last_action: "2022-06-22"
source: "openstates"
source_identifier: "ocd-bill/8073098b-c5d3-49b0-bcc4-3f795e6ba25a"
source_url: "http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/bill_status.aspx?lsr=2432&sy=2022&sortoption=&txtsessionyear=2022"
source_hash: "d49f39d06984acbe0dc5489d5da279e27cc8b7a2a12fe04f39f5d1f4abb8628f"
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 HB 1097 (2022) — relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.

## Version chain

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

1. **Amendment #2022-1689s** (committee substitute) — [source](http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/billText.aspx?sy=2022&id=2022-1689s&txtFormat=amend)

## Votes

- OTPA — **251–72** (pass) · lower

## Sponsors

- Peter E. Torosian — primary (person)
- Aidan Ankarberg — cosponsor (person)
- Chris True — cosponsor (person)
- Gregg Hough — cosponsor (person)
- John C. Janigian — cosponsor (person)
- Kurt F. Wuelper — cosponsor (person)
- Melissa Blasek — cosponsor (person)
- Michael J. Sylvia — cosponsor (person)

## Timeline

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

- **2021-11-16** Introduced 01/05/2022 and referred to Ways and Means `introduction, referral-committee`
- **2022-01-08** Public Hearing: 01/13/2022 03:00 pm LOB 202-204
- **2022-01-19** Full Committee Work Session: 01/26/2022 09:30 am LOB 202-204
- **2022-01-26** Full Committee Work Session: 02/02/2022 09:00 am LOB 202-204
- **2022-02-03** Full Committee Work Session: 02/10/2022 09:30 am LOB 202-204
- **2022-02-19** Full Committee Work Session: 02/24/2022 09:30 am LOB 202-204
- **2022-03-02** Executive Session: 03/09/2022 10:00 am LOB 202-204
- **2022-03-10** Majority Committee Report: Ought to Pass with Amendment # 2022-1037h (Vote 17-6; RC) `committee-passage-favorable`
- **2022-03-10** Minority Committee Report: Refer for Interim Study
- **2022-03-17** Amendment # 2022-1037h: AA VV 03/17/2022
- **2022-03-20** Special Order HB1097 (Rep. Spilsbury): MA VV 03/17/2022 HJ 8
- **2022-03-20** Ought to Pass with Amendment 2022-1037h: MA RC 251-72 03/17/2022 HJ 8 `passage`
- **2022-03-22** Introduced 03/17/2022 and Referred to Ways and Means; SJ 6 `introduction, referral-committee`
- **2022-03-24** Hearing: 03/30/2022, Room 100, SH, 10:00 am; SC 13
- **2022-04-20** Committee Report: Ought to Pass with Amendment # 2022-1689s, 04/28/2022; Vote 5-0; CC; SC 17 `committee-passage-favorable`
- **2022-04-28** Committee Amendment # 2022-1689s, AA, VV; 04/28/2022; SJ 10
- **2022-04-28** Ought to Pass with Amendment 2022-1689s, MA, VV; OT3rdg; 04/28/2022; SJ 10 `passage`
- **2022-05-13** House Concurs with Senate Amendment (Rep. Abrami): MA VV 05/12/2022 HJ 12
- **2022-06-09** Enrolled Adopted, VV, (In recess 05/26/2022); SJ 13
- **2022-06-09** Enrolled (in recess of) 05/26/2022
- **2022-06-22** Signed by Governor Sununu 06/17/2022; Chapter 185; eff. 06/17/2022 HJ 14 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8073098b-c5d3-49b0-bcc4-3f795e6ba25a`. Confidence: reported (aggregated from official New Hampshire legislature records).