Entries by

, ,

Freedom and the New Hampshire Advantage

New Hampshire’s six-year run of business tax cuts should have made the state’s corporate income tax rate the second-lowest in New England. But a funny thing happened along the way. New Hampshire was joined by an unexpected rival.  When the succession of cuts began in 2015, New Hampshire’s Business Profits Tax (BPT) rate was 8.5%, […]

, ,

The unvaccinated account for 98% of N.H. COVID deaths since Feb. 1, state data show

Since the beginning of February, unvaccinated individuals have accounted for 99% of New Hampshire’s COVID-19 cases and 98% of deaths, according to state data. The numbers indicate how extremely effective vaccines have been at fighting COVID-19 in the state. From February 1 through June 23, the state recorded 33,703 COVID-19 cases, according to the state’s […]

, ,

Supreme Court refusal to hear N.H. tax case puts all remote workers’ cross-border income in jeopardy

The U.S. Supreme Court on Monday declined to hear New Hampshire’s lawsuit challenging the constitutionality of a Massachusetts rule taxing non-resident remote workers. The decision puts remote workers anywhere in the world at risk of having their incomes permanently taxed by the state where their employer is located.  “It’s hard to see a limiting principle […]

Three key takeaways from the ’22-23 budget

Gov. Chris Sununu has signed the 2022-23 state budget that the Legislature passed on Thursday. Here are three key takeaways for those looking for a quick take on the state’s two-year spending plan. (We did a longer summary here.) TAX CUTS     With this budget’s business tax rate reductions, legislators have reduced the Business […]

, ,

Budget deal cuts state spending by 3%, lowers taxes, creates Education Freedom Accounts

UPDATE: This analysis has been updated to incorporate the Legislative Budget Assistant’s official tally of spending in the Committee of Conference budget.   The New Hampshire Legislature is scheduled to wrap up this year’s session on Thursday when the House and Senate convene to consider nearly 40 committee of conference reports hammered out by negotiators […]

, , ,

For occupational and business regulations, the pandemic has brought mostly marginal changes

When PepsiCo opened the first Pizza Hut in the Soviet Union in 1990, one challenge the company had was convincing Soviet bureaucrats that the cooks didn’t need to be trained chefs.  “This is something the Russians don’t understand,”Andrew Rafalat, Pizza Hut’s regional director for the Soviet Union and Eastern Europe, told The New York Times […]


The COVID-19 emergency is over in New Hampshire

When Gov. Chris Sununu announced the end of the statewide mask mandate on April 15, the seven-day rolling average of positive COVID-19 cases was 411.6, the number of positive cases in the state was 3,763, and 130 people were hospitalized with COVID-19.  By June 8, the number of known COVID-19 cases had declined by 91% […]