---
type: "Bill"
title: "relative to the definition of gross business profits in determining taxable business profits."
description: "relative to the definition of gross business profits in determining taxable business profits."
jurisdiction: "us/states/nh"
legislature: "New Hampshire General Court"
session: "2023"
identifier: "SB 189"
citation: "New Hampshire SB 189 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Timothy Lang"]
version_count: 1
action_count: 19
vote_count: 0
first_action: "2023-01-20"
last_action: "2023-08-01"
source: "openstates"
source_identifier: "ocd-bill/84ba2de9-2910-453a-88a6-645de12e0dd4"
source_url: "https://www.gencourt.state.nh.us/bill_status/legacy/bs2016/bill_status.aspx?lsr=0764&sy=2023&sortoption=&txtsessionyear=2023"
source_hash: "4fffadc25f87efc53811b33d47d439203d8c7f8eef58f86c33e51452cbd39a85"
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 189 (2023) — relative to the definition of gross business profits in determining taxable business profits.

## Version chain

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

1. **Amendment #2023-1628h** (committee substitute) — [source](https://www.gencourt.state.nh.us/bill_status/legacy/bs2016/billText.aspx?sy=2023&id=2023-1628h&txtFormat=amend)

## Sponsors

- Timothy Lang — primary (person)
- Bill M. Gannon — cosponsor (person)
- Carrie L. Gendreau — cosponsor (person)
- Daniel E. Innis — cosponsor (person)
- Howard Pearl — cosponsor (person)
- Michael I Moffett — cosponsor (person)

## Timeline

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

- **2023-01-20** Introduced 01/19/2023 and Referred to Ways and Means; SJ 5 `introduction, referral-committee`
- **2023-01-31** Hearing: 02/08/2023, Room 100, SH, 09:00 am; SC 9
- **2023-02-16** Committee Report: Ought to Pass with Amendment # 2023-0558s, 02/22/2023; SC 11 `committee-passage-favorable, passage`
- **2023-02-22** Committee Amendment # 2023-0558s, AA, VV; 02/22/2023; SJ 8
- **2023-02-22** Ought to Pass with Amendment 2023-0558s, DIV 15Y-9N, MA; Refer to Finance Rule 4-5; 02/22/2023; SJ 8 `committee-passage-favorable, passage`
- **2023-03-08** Committee Report: Ought to Pass, 03/16/2023; SC 13 `committee-passage-favorable, passage`
- **2023-03-16** Ought to Pass: MA, VV; OT3rdg; 03/16/2023; SJ 10 `committee-passage-favorable, passage`
- **2023-03-21** Introduced (in recess of) 03/16/2023 and referred to Ways and Means `introduction, referral-committee`
- **2023-04-19** Public Hearing: 04/26/2023 10:00 am LOB 202-204
- **2023-04-19** ==RECESSED== Executive Session: 04/26/2023 01:30 pm LOB 202-204
- **2023-04-27** ==RECESSED== Executive Session: 05/03/2023 10:45 am LOB 202-204
- **2023-05-04** ==CONTINUED== Executive Session: 05/09/2023 10:00 am LOB 202-204
- **2023-05-10** Committee Report: Ought to Pass with Amendment # 2023-1628h 05/09/2023 (Vote 19-0; CC) `committee-passage-favorable, passage`
- **2023-05-18** Amendment # 2023-1628h: AA VV 05/18/2023 HJ 14 P. 10
- **2023-05-18** Ought to Pass with Amendment 2023-1628h: MA VV 05/18/2023 HJ 14 P. 10 `committee-passage-favorable, passage`
- **2023-06-01** Sen. Lang Moved to Concur with the House Amendment, MA, VV; 06/01/2023; SJ 16
- **2023-06-30** Enrolled Adopted, VV, (In recess 06/29/2023); SJ 20 `enrolled`
- **2023-06-30** Enrolled (in recess of) 06/29/2023 HJ 17 P. 16
- **2023-08-01** Signed by the Governor on 07/28/2023; Chapter 0169; Effective 01/01/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/84ba2de9-2910-453a-88a6-645de12e0dd4`. Confidence: reported (aggregated from official New Hampshire legislature records).