HB 1-A - AS AMENDED BY THE SENATE
10Apr2025... 1474h
06/05/2025 2638s
2025 SESSION
25-1165
09/05
HOUSE BILL 1-A
SPONSORS: Rep. Weyler, Rock. 14; Rep. D. McGuire, Merr. 14; Rep. Erf, Hills. 28; Rep. Edwards, Rock. 31
COMMITTEE: Finance
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ANALYSIS
No analysis needed.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10Apr2025... 1474h
06/05/2025 2638s 25-1165
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT making appropriations for the expenses of certain departments of the state for fiscal years ending June 30, 2026 and June 30, 2027.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1.08 Budget Footnotes; General. For any state department, as defined in RSA 9:1, the following general budget footnotes that contain class codes shall apply to all specified class codes in section 1.01 through 1.07 unless specifically exempted.
A. Not used.
B. Not used.
C. Revenue in excess of the estimate may be expended with prior approval of the fiscal committee and the approval of the governor and council.
D. The funds in this appropriation shall not be transferred or expended for any other purpose.
E. The appropriation budgeted in class 040-indirect costs are for general overhead state charges and such sums shall be transferred by the agency to the general fund of the state consistent with federal requirements.
F. This appropriation shall not lapse until June 30, 2027.
G. The funds in this appropriation shall not be transferred or expended for any other purpose and shall not lapse until June 30, 2027.
H. Not used.
I. In the event that estimated revenue in revenue class 001-transfers for other agencies, 002-transfers from department of transportation, 003-revolving funds, 004-agency income, 005-private local funds, 006-agency income, 007-agency income, 008-agency income, 009-agency income is less than budgeted, the total appropriation shall be reduced by the amount of the shortfall in either actual or projected budgeted revenue. The agency head shall notify the division of accounting services forthwith, in writing, as to precisely which line item appropriation and in what specific amounts reductions are to be made in order to fully compensate for the total revenue deficits. For the biennium ending June 30, 2027, account number 02-46-46-4620-5731 within the department of corrections shall be exempt from these provisions. The provisions of this footnote do not apply to federal funds covered by RSA 124:14.
J. This appropriation, to be administered by the commissioner, is for the necessary equipment needs of the department and shall be expended at the commissioner's discretion.
2 General Fund and Total Appropriation Limits. The amounts included in section 1 for all university system accounts and community college system accounts, under estimated source of funds from general funds, shall be the total appropriation from general funds for such accounting units that may be expended for the purpose of section 1 of this act. Any funds received by said systems from other than general funds are hereby appropriated for the use of the systems and may be expended by said systems whether or not this will result in an appropriation and expenditure by the system in excess of the total appropriation therefor.
3 Assignment of Office Space. If, during the biennium ending June 30, 2027, because of program reductions, consolidations, or any other reason, office space becomes available in the health and human services complex, the Hayes building, or any other state building, except office space under the control of the legislature pursuant to RSA 14:14-b, the commissioner of administrative services shall, with the prior approval of the fiscal committee of the general court, and with the approval of the governor and council, require that any agency renting private space be required to occupy such available space in said building or buildings forthwith. Such funds as have been allocated or committed by any agency affected by this section for outside rental shall be transferred by the director of the division of accounting services to the division of plant and property, activity number 01-14-14-141510 for maintenance of applicable state buildings.
4 Lottery Commission; Authority Granted. For the biennium ending June 30, 2027, in order to provide sufficient funding to the lottery commission to carryout lottery games that will provide funds for the distribution in accordance with RSA 284:21-j, the commission shall apply to the fiscal committee of the general court for approval of any new games, the expansion of any existing lottery games, or for the purchase of any tickets for new or continuing games. Additionally, no expenditures for consultants shall be made without prior approval by the fiscal committee. If approved, the commission may then apply to the governor and council to transfer funds from the sweepstakes revenue special account. The total of such transfers shall not exceed $15,000,000 for the biennium ending June 30, 2027.
I. Developmental Disabilities Council. Position number 14623 is hereby abolished.
II. Housing Appeals Board. Position number 9U656 is hereby abolished.
III. Department of Education. Position numbers 41235, 16952, 13220, 44969, 44970, 44973, 42775, 13118, 8T3183, 13074, 13102, 40568, 40569, 40574, 41232, 44687, 9T3008, 44593, 45031, 44965, 44966, 44173, 9T2894, 9T2964, and 9T2965, are hereby abolished.
IV. Office of the Child Advocate. Position numbers 44348, 44349, 44986, and 44987 are hereby abolished.
V. State Department. The following position numbers are hereby abolished:
(a) Accounting Unit #1065 Corporate Administration: 11359.
(b) Accounting Unit #1610 Records Management Archives: 43455.
(c) Accounting Unit #2410 Securities Regulation: 9U562.
(d) Accounting Unit #7052 Right-to-Know Ombudsman: 9U727.
VI. Board of Tax and Land Appeals. Position number 14583 is hereby abolished.
VII. Insurance Department. Position numbers 40590, 44902 and 44112 hereby abolished.
VIII. Department of Corrections. The following position numbers are hereby abolished:
(a) Accounting Unit #7101 Commissioner’s Office: 42238.
(b) Accounting Unit #8338 Victim Services Coordinator: 42282.
(c) Accounting Unit #8300 Financial Services: 12983.
(d) Accounting Unit #5731 Correctional Industries Inventory: 12888, 12907.
(e) Accounting Unit #3372 NH State Prison for Men: 12821, 12882, 16320, 16913, 40748.
(f) Accounting Unit #3373 Northern NH Correctional Facility: 41503.
(g) Accounting Unit #3374 NH Correctional Facility/Women: 40724.
(h) Accounting Unit #6632 Maintenance: 12894, 40167, 44336.
(i) Accounting Unit #6633 Laundry: 16811.
(j) Accounting Unit #6634 Kitchen: 18813.
(k) Accounting Unit #6635 Warehouse: 18848.
(l) Accounting Unit #8302 District Offices: 12829, 12845, 18563, 30356, 40899, 17428.
(m) Accounting Unit #4106 Concord Transitional Work Center: 12827.
(n) Accounting Unit #6820 Programs: 12901, 12937, 18809, 19552, 19564, 40719, 41315, 42240, 42250, 42263, 44329, 44334.
(o) Accounting Unit #8231 Mental Health: 16277, 19559, 41462, 41501, 41502, 41504.
(p) Accounting Unit #8234 Medical - Dental: 19536, 30352, 40709, 41497, 41522.
(q) Accounting Unit #8235 Residential Treatment Program: 30365.
(r) Accounting Unit #8236 Pharmacy: 9U662.
(s) Accounting Unit #6528 Employee Development: 42283.
(t) Accounting Unit #6529 Human Resources: 12805, 13028, 18180, 19901, 42269.
(u) Accounting Unit #6531 Business Information Unit: 30347, 44333.
(v) Accounting Unit #5929 Professional Standards: 12899, 9U548.
6 Department of Health and Human Services; Bureau of Child Support Services; Payments to the Administrative Office of the Courts. The appropriation in account number 05-95-45-457010-2384, class 085, includes funds for payment to the administrative office of the courts in accordance with the cooperative agreement between the bureau of child support services and the administrative office of the courts. The bureau of child support services and the administrative office of the courts shall, prior to payment of such funds, enter into a cooperative agreement specifying in detail the services to be performed by the administrative office of the courts and the estimated costs of such services. Any change or modification in the services to be performed shall likewise be agreed to in writing and specify the change and the adjustment to the costs. Funds appropriated for these purposes shall be paid only after demonstration by the administrative office of the courts that it consistently transmits court orders to the bureau of child support services in accordance with the cooperative agreement.
7 Legislative Branch; General Fund Appropriation Reductions. The legislative branch shall reduce state general fund appropriations by $500,000 for the fiscal year ending June 30, 2026, and $500,000 for the fiscal year ending June 30, 2027.
8 Office of the Governor; General Fund Appropriation Reductions. The office of the governor shall reduce state general fund appropriations by $50,000 for the fiscal year ending June 30, 2026, and $50,000 for the fiscal year ending June 30, 2027.
9 Department of Information Technology; Appropriation Reductions.
I. The department of information technology shall reduce appropriations by $5,000,000 for the fiscal year ending June 30, 2026, and by $5,000,000 for the fiscal year ending June 30, 2027.
II. The department of information technology, in consultation with the department of administrative services, shall proportionally decrease the funding allocated to the class 027 expenditure class lines of each state department or agency by their respective portion of these department of information technology costs.
10 Department of Natural and Cultural Resources; General Fund Appropriation Reductions. The department of natural and cultural resources shall reduce state general fund appropriations by $300,000 for the fiscal year ending June 30, 2026, and $300,000 for the fiscal year ending June 30, 2027.
11 Department of Environmental Services; General Fund Appropriation Reductions. The department of environmental services shall reduce state general fund appropriations by $3,000,000 for the fiscal year ending June 30, 2026, and $3,000,000 for the fiscal year ending June 30, 2027.
12 Department of Health and Human Services; Budget Reduction. In addition to any other required reductions, the department of health and human services is hereby directed to reduce general fund appropriations by $25,500,000 in the fiscal year ending June 30, 2026, and by $25,500,000 in the fiscal year ending June 30, 2027. The department shall provide the department of administrative services with the accounting units and class lines to be reduced and shall report these reductions to the fiscal committee of the general court by May 30, 2026, for reductions in the fiscal year ending June 30, 2026, and by May 30, 2027, for reductions in the fiscal year ending June 30, 2027.
13 Department of State; General Fund Appropriation Reductions. The department of state shall reduce general fund appropriations by $225,000 in the fiscal year ending June 30, 2026, and by $240,000 in the fiscal year ending June 30, 2027.
14 Human Rights Commission; General Fund Appropriation Reductions. The human rights commission shall reduce general fund appropriations by $254,000 in the fiscal year ending June 30, 2026, and by $267,000 in the fiscal year ending June 30, 2027.
15 Liquor Commission; Liquor Fund Appropriation Reductions. The liquor commission shall reduce state liquor fund appropriations by $1,000,000 for the biennium ending June 30, 2027. In the event liquor fund revenue transfers to the general fund for the fiscal year ending June 30, 2026, as reported in the audited annual comprehensive financial report pursuant to RSA 21-I:8, II(a), exceeds the official revenue plan for liquor fund revenues transferred to the general fund, the commission may use this excess revenue towards meeting the required $1,000,000 reduction.
16 Department of Corrections; General Fund Appropriation Reductions. The department of corrections shall reduce general fund appropriations by $5,000,000 for the biennium ending June 30, 2027.
17 Estimates of Unrestricted Revenue.
GENERAL FUND FY 2026 FY 2027
BUSINESS TAXES $663,800,000 $728,700,000
MEALS AND ROOMS TAX 342,400,000 354,800,000
TOBACCO TAX 112,800,000 112,800,000
TRANSFER FROM LIQUOR 102,900,000 103,500,000
INTEREST AND DIVIDENDS TAX 8,700,000 0
INSURANCE 165,000,000 168,000,000
COMMUNICATIONS TAX 29,100,000 29,100,000
REAL ESTATE TRANSFER TAX 143,600,000 152,600,000
COURT FINES & FEES 13,700,000 13,700,000
SECURITIES REVENUE 44,400,000 44,500,000
BEER TAX 13,000,000 13,000,000
OTHER REVENUES 126,000,000 120,000,000
MEDICAID RECOVERIES 3,200,000 3,200,000
TOTAL GENERAL FUND $1,768,600,000 $1,843,900,000
EDUCATION FUND FY 2026 FY 2027
BUSINESS TAXES $461,200,000 $506,300,000
MEALS AND ROOMS TAX 11,100,000 11,500,000
TOBACCO TAX 64,900,000 64,900,000
REAL ESTATE TRANSFER TAX 70,700,000 75,100,000
TRANSFER FROM LOTTERY 224,700,000 224,700,000
TOBACCO SETTLEMENT 32,500,000 30,000,000
UTILITY PROPERTY TAX 48,500,000 50,000,000
STATEWIDE PROPERTY TAX 363,100,000 363,100,000
TOTAL EDUCATION FUND $1,276,700,000 $1,325,600,000
HIGHWAY FUND FY 2026 FY 2027
GASOLINE ROAD TOLL $127,700,000 $127,900,000
MOTOR VEHICLE FEES 131,700,000 134,700,000
MISCELLANEOUS 200,000 200,000
TOTAL HIGHWAY FUND $259,600,000 $262,800,000
FISH AND GAME FUND FY 2026 FY 2027
FISH AND GAME LICENSES $10,000,000 $10,000,000
FINES AND MISCELLANEOUS 4,000,000 4,000,000
TOTAL FISH AND GAME FUND $14,000,000 $14,000,000