c5c7033001
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
75 lines
3.6 KiB
Markdown
75 lines
3.6 KiB
Markdown
---
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type: "Bill"
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title: "relative to the net operating loss carryover under the business profits tax."
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description: "relative to the net operating loss carryover under the business profits tax."
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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: "SB 435"
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citation: "New Hampshire SB 435 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bob J. Giuda"]
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version_count: 1
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action_count: 19
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vote_count: 0
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first_action: "2021-12-30"
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last_action: "2022-06-22"
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source: "openstates"
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source_identifier: "ocd-bill/72feb56c-de11-4a88-841f-4bf97b114bbc"
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source_url: "http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/bill_status.aspx?lsr=2990&sy=2022&sortoption=&txtsessionyear=2022"
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source_hash: "4ea6e2962de32ddbba3e874cad12cc1a737cbbd42891ac0476ed0c173fe2f662"
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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 SB 435 (2022) — relative to the net operating loss carryover under the business profits tax.
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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 #2022-0311s** (committee substitute) — [source](http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/billText.aspx?sy=2022&id=2022-0311s&txtFormat=amend)
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## Sponsors
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- Bob J. Giuda — primary (person)
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- Bill Gannon — cosponsor (person)
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- Jeb Bradley — cosponsor (person)
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- Jess C. Edwards — cosponsor (person)
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- Kevin A. Avard — cosponsor (person)
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- Timothy P. Lang — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-12-30** To Be Introduced 01/05/2022 and Referred to Ways and Means; SJ 1 `introduction, referral-committee`
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- **2022-01-06** Hearing: 01/26/2022, Room 100, SH, 09:45 am; SC 2
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- **2022-01-26** Committee Report: Ought to Pass with Amendment # 2022-0311s, 02/03/2022; SC 5 `committee-passage-favorable`
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- **2022-02-03** Special Order to the Next Session, Without Objection, MA; 02/03/2022; SJ 2
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- **2022-02-07** Committee Report: Ought to Pass with Amendment # 2022-0311s, 02/16/2022; SC 7 `committee-passage-favorable`
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- **2022-02-16** Special Order to after the Committee on Education, Without Objection, MA; 02/16/2022; SJ 3
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- **2022-02-16** Committee Amendment # 2022-0311s, AA, VV; 02/16/2022; SJ 3
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- **2022-02-16** Ought to Pass with Amendment 2022-0311s, MA, VV; OT3rdg; 02/16/2022; SJ 3 `passage`
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- **2022-03-23** Introduced 03/17/2022 and referred to Ways and Means `introduction, referral-committee`
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- **2022-03-29** Public Hearing: 04/05/2022 11:30 am LOB 202-204
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- **2022-04-06** Full Committee Work Session: 04/12/2022 10:00 am LOB 202-204
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- **2022-04-06** Full Committee Work Session: 04/14/2022 10:00 am LOB 202-204
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- **2022-04-26** Executive Session: 04/14/2022 10:00 am LOB 202-204
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- **2022-04-27** Majority Committee Report: Ought to Pass (Vote 21-1; RC) `committee-passage-favorable`
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- **2022-04-27** Minority Committee Report: Inexpedient to Legislate
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- **2022-05-05** Ought to Pass: MA VV 05/05/2022 HJ 12 `passage`
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- **2022-06-06** Enrolled Adopted, VV, (In recess 05/26/2022); SJ 13
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- **2022-06-07** Enrolled (in recess of) 05/26/2022 HJ 14
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- **2022-06-22** Signed by the Governor on 06/17/2022; Chapter 0241; Effective 07/01/2022 `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/72feb56c-de11-4a88-841f-4bf97b114bbc`. Confidence: reported (aggregated from official New Hampshire legislature records).
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