---
type: "Bill"
title: "increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit."
description: "increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit."
jurisdiction: "us/states/nh"
legislature: "New Hampshire General Court"
session: "2026"
identifier: "HB 1494"
citation: "New Hampshire HB 1494 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Diane Pauer"]
version_count: 3
action_count: 12
vote_count: 0
first_action: "2025-12-10"
last_action: "2026-06-01"
source: "openstates"
source_identifier: "ocd-bill/39a6ba16-8849-4f73-bc9d-035821c6ddd5"
source_url: "https://gc.nh.gov/bill_Status/billinfo.aspx?id=1479&inflect=2"
source_hash: "19b74d20cb4f8c844b9e396bf1c9660272ea1908d9531bb4364c56697cf480f8"
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 1494 (2026) — increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.

## Version chain

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

1. **Introduced** (filed) — [source](https://gc.nh.gov/bill_Status/pdf.aspx?id=23838&q=billVersion)
2. **CHAPTERED FINAL VERSION** (committee substitute) — [source](https://gc.nh.gov/bill_Status/pdf.aspx?id=33403&q=billVersion)
3. **Version adopted by both bodies** (committee substitute) — [source](https://gc.nh.gov/bill_Status/pdf.aspx?id=30692&q=billVersion)

## Sponsors

- Diane Pauer — primary (person)
- Bill M. Gannon — cosponsor (person)
- David H. Watters — cosponsor (person)
- James L Creighton — cosponsor (person)
- Jennifer Mandelbaum — cosponsor (person)
- Jim V. Maggiore — cosponsor (person)
- Jonah Orion Wheeler — cosponsor (person)
- Kenneth L Weyler — cosponsor (person)
- Michael I Moffett — cosponsor (person)

## Timeline

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

- **2025-12-10** Introduced 01/07/2026 and referred to Municipal and County Government HJ 1 P. 22 `introduction, referral-committee`
- **2026-01-08** Public Hearing: 01/16/2026 11:00 am GP 154
- **2026-01-20** Executive Session: 01/16/2026 11:00 am GP 154
- **2026-01-27** Committee Report: Ought to Pass 01/16/2026 (Vote 16-0; CC) HC 5 P. 13 `committee-passage-favorable`
- **2026-02-05** Ought to Pass: MA VV 02/05/2026 HJ 3 P. 16 `committee-passage-favorable, passage`
- **2026-02-09** Introduced 02/05/2026 and Referred to Election Law and Municipal Affairs; SJ 4 `introduction, referral-committee`
- **2026-03-11** Hearing: 03/17/2026, Room 122-123, SH, 09:45 am; SC 10
- **2026-03-20** Committee Report: Ought to Pass, 04/09/2026; Vote 5-0; CC; SC 13 `committee-passage-favorable`
- **2026-04-03** Ought to Pass: MA, VV; OT3rdg; 04/09/2026; SJ 8 `committee-passage-favorable, passage`
- **2026-05-18** Enrolled Adopted, VV, (In recess 05/14/2026); SJ 13 `enrolled`
- **2026-05-18** Enrolled (in recess of) 05/14/2026 HJ 13
- **2026-06-01** Signed by Governor Ayotte 05/28/2026; Chapter 96; eff. 04/1/2027 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/39a6ba16-8849-4f73-bc9d-035821c6ddd5`. Confidence: reported (aggregated from official New Hampshire legislature records).