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115 chapters · 1,594 sections in this title.
RSA 162-W:1 Short Title
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This chapter may be known and cited as "The Child Day Care Creation Tax Credit Program."
RSA 162-W:2 Definitions
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In this chapter: I. "Child care program" shall have the same meaning as group child day care center under RSA 170-E:2, IV(c). II. "Creates child care" means making available child care seats in a New Hampshire-licensed child care program by a business entity, either directly or t…
RSA 162-W:3 Child Care Creation Tax Credit Established
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I. There shall be allowed a child care creation tax credit for eligible businesses, pursuant to this section, for qualifying expenditures made during a taxable year as follows: (a) Expenditures in acquiring, constructing, rehabilitating, renovating, or expanding property to creat…
RSA 162-W:4 Eligibility Criteria
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I. To be eligible for a tax credit under this chapter, a business entity shall: (a) Create or expand child care seats, either directly or through a third party, on or after January 1, 2027; (b) Submit a satisfactory child care creation tax credit application to the department of …
