There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77-A - BUSINESS PROFITS TAX
Section 77-A:3-a - Expense Deductions.
NH Rev Stat § 77-A:3-a (2015) What's This?
77-A:3-a Expense Deductions. – Notwithstanding the definition of Internal Revenue Code in RSA 77-A:1, XX, in determining gross business profits before net operating loss and special deductions, a business organization shall calculate expense deductions not to exceed $25,000 as permitted under Internal Revenue Code section 179 using the version of the United States Internal Revenue Code in effect as of January 1, 2012.
Source. 2012, 279:10, eff. June 21, 2012.
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