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2021 New Hampshire Revised Statutes
Title V - Taxation
Title 77-E - Business Enterprise Tax
Section 77-E:3-e - Granite State Paid Family Leave Plan Tax Credit.
Universal Citation: NH Rev Stat § 77-E:3-e (2021)
77-E:3-e Granite State Paid Family Leave Plan Tax Credit. –
There shall be a tax credit allowed against the tax due under this chapter in an amount equal to 50 percent of the premium paid by a sponsoring employer for family and medical leave insurance coverage offered to employees pursuant to RSA 21-I:103 for the taxable period in which the premium is paid.
Source. 2021, 91:469, eff. July 1, 2021.
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