c5c7033001
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
83 lines
4.0 KiB
Markdown
83 lines
4.0 KiB
Markdown
---
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type: "Bill"
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title: "relative to taxation of income of New Hampshire residents when working remotely for an out of state employer."
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description: "relative to taxation of income of New Hampshire residents when working remotely for an out of state employer."
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jurisdiction: "us/states/nh"
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legislature: "New Hampshire General Court"
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session: "2022"
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identifier: "HB 1097"
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citation: "New Hampshire HB 1097 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Peter E. Torosian"]
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version_count: 1
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action_count: 21
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vote_count: 1
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first_action: "2021-11-16"
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last_action: "2022-06-22"
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source: "openstates"
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source_identifier: "ocd-bill/8073098b-c5d3-49b0-bcc4-3f795e6ba25a"
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source_url: "http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/bill_status.aspx?lsr=2432&sy=2022&sortoption=&txtsessionyear=2022"
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source_hash: "d49f39d06984acbe0dc5489d5da279e27cc8b7a2a12fe04f39f5d1f4abb8628f"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-nh"]
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---
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# New Hampshire HB 1097 (2022) — relative to taxation of income of New Hampshire residents when working remotely for an out of state employer.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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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)
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## Votes
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- OTPA — **251–72** (pass) · lower
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## Sponsors
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- Peter E. Torosian — primary (person)
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- Aidan Ankarberg — cosponsor (person)
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- Chris True — cosponsor (person)
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- Gregg Hough — cosponsor (person)
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- John C. Janigian — cosponsor (person)
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- Kurt F. Wuelper — cosponsor (person)
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- Melissa Blasek — cosponsor (person)
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- Michael J. Sylvia — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-11-16** Introduced 01/05/2022 and referred to Ways and Means `introduction, referral-committee`
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- **2022-01-08** Public Hearing: 01/13/2022 03:00 pm LOB 202-204
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- **2022-01-19** Full Committee Work Session: 01/26/2022 09:30 am LOB 202-204
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- **2022-01-26** Full Committee Work Session: 02/02/2022 09:00 am LOB 202-204
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- **2022-02-03** Full Committee Work Session: 02/10/2022 09:30 am LOB 202-204
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- **2022-02-19** Full Committee Work Session: 02/24/2022 09:30 am LOB 202-204
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- **2022-03-02** Executive Session: 03/09/2022 10:00 am LOB 202-204
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- **2022-03-10** Majority Committee Report: Ought to Pass with Amendment # 2022-1037h (Vote 17-6; RC) `committee-passage-favorable`
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- **2022-03-10** Minority Committee Report: Refer for Interim Study
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- **2022-03-17** Amendment # 2022-1037h: AA VV 03/17/2022
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- **2022-03-20** Special Order HB1097 (Rep. Spilsbury): MA VV 03/17/2022 HJ 8
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- **2022-03-20** Ought to Pass with Amendment 2022-1037h: MA RC 251-72 03/17/2022 HJ 8 `passage`
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- **2022-03-22** Introduced 03/17/2022 and Referred to Ways and Means; SJ 6 `introduction, referral-committee`
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- **2022-03-24** Hearing: 03/30/2022, Room 100, SH, 10:00 am; SC 13
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- **2022-04-20** Committee Report: Ought to Pass with Amendment # 2022-1689s, 04/28/2022; Vote 5-0; CC; SC 17 `committee-passage-favorable`
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- **2022-04-28** Committee Amendment # 2022-1689s, AA, VV; 04/28/2022; SJ 10
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- **2022-04-28** Ought to Pass with Amendment 2022-1689s, MA, VV; OT3rdg; 04/28/2022; SJ 10 `passage`
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- **2022-05-13** House Concurs with Senate Amendment (Rep. Abrami): MA VV 05/12/2022 HJ 12
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- **2022-06-09** Enrolled Adopted, VV, (In recess 05/26/2022); SJ 13
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- **2022-06-09** Enrolled (in recess of) 05/26/2022
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- **2022-06-22** Signed by Governor Sununu 06/17/2022; Chapter 185; eff. 06/17/2022 HJ 14 `executive-signature`
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## Source
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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).
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