reglab/housing_qa huggingface dataset:
NH Rev Stat § 162-L:14 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-L - Community Development Finance Authority|Section 162-L:14 - Grant of Powers to Municipalities.

    162-L:14 Grant of Powers to Municipalities. –||I. All municipalities not designated as entitlement municipalities under the federal act are authorized to apply with the authority for funds and are granted such additional authority and power, essential and incidental, as may be necessary for the administration of this program.||II. Prior to filing an application under this subdivision, a municipality shall:||(a) Through action by the governing body adopt or pass an official act or resolution authorizing the filing of the application and directing the chief executive officer or designee to act in connection with the application and to provide such information as may be required.||(b) Hold at least one public hearing to obtain the views of citizens on community development, to furnish the citizens with information concerning the amount of funds available and the range of community development activities that may be undertaken under this subdivision and to give affected citizens an opportunity to examine a proposed statement to the projected use of such funds to be applied for. A notice of the hearing shall specify the grounds for the hearing as well as the date, time, and place. This notice of the hearing shall be published in a newspaper of general circulation in the municipality, and a legal notice shall also be posted in at least 3 public places within such municipality at least 10 days prior to the hearing. The 10 days shall not include the day of publication or the day of posting, whichever is later, nor the day of the hearing, but shall include any Saturdays, Sundays, and legal holidays within the period. This hearing shall be held before the municipality's governing body takes any final action regarding the filing of the application.||III. The chief executive officer shall certify that the municipality will comply with the provisions of this subdivision and with other applicable federal and state laws and rules as may be determined by the authority and the federal government.|||Source. 2003, 319:13, eff. July 1, 2003.|
NH Rev Stat § 162-L:15 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-L - Community Development Finance Authority|Section 162-L:15 - The New Hampshire Community Development Advisory Committee.

    162-L:15 The New Hampshire Community Development Advisory Committee. –||I. There is established the community development advisory committee which shall be provided staff and administrative assistance by the authority.||II. The committee shall consist of 11 voting members as follows:||(a) The chairperson of the board of directors of the community development finance authority, or designee, who shall serve as chairperson of the committee.||(b) The director of the office of planning and development, or designee.||(c) The executive director of the New Hampshire housing finance authority, or designee.||(d) The director of the division of economic development, department of business and economic affairs, or designee.||(e) The executive director of a regional development organization, appointed by the governor.||(f) Six public members, at least 3 of whom shall be municipal officials, who shall be appointed by and serve at the pleasure of the governor.||III. The 6 public members shall be paid their actual expenses incurred in performing their duties under this subdivision and shall be paid mileage at the same rate as state employees.||IV. A majority of the members of the committee shall constitute a quorum.||V. No person who receives a significant portion of his or her income directly or indirectly from the community development activities governed by this subdivision shall be a member of the committee.||VI. The committee shall advise the authority in the development of rules for administering this subdivision and developing criteria for the allocation of funds provided under the federal act.|||Source. 2003, 319:13. 2004, 257:44, eff. July 1, 2004. 2017, 156:14, II, 64, eff. July 1, 2017. 2019, 299:1, eff. Sept. 27, 2019. 2021, 91:198, eff. July 1, 2021.|
NH Rev Stat § 162-L:16 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-L - Community Development Finance Authority|Section 162-L:16 - Powers and Duties of the Authority.

    162-L:16 Powers and Duties of the Authority. –||I. The authority shall be responsible for the former functions, duties, and responsibilities of the office of state planning relative to administration of the community development block grant program and shall, with the consent of the committee and with the approval of the governor and council make final awards of grants and enter into contractual relationships with grantees for administering funds.||II. The authority shall provide advice and assistance to municipalities in dealing with community development concerns and problems.||III. The authority is authorized to accept federal funds to administer the small cities community development block grant program in accordance with the provisions of this subdivision.||IV. [Repealed.]|||Source. 2003, 319:13. 2004, 104:1, eff. July 16, 2004. 2019, 299:5, eff. July 29, 2019.|
NH Rev Stat § 162-L:17 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-L - Community Development Finance Authority|Section 162-L:17 - Procedures for Administration.

    162-L:17 Procedures for Administration. –||I. All funds allocated to the state under the federal act, except for an amount not exceeding the maximum allowable under the federal act available to the state for administrative costs, shall be allocated to eligible municipalities.||II. All municipalities shall be eligible to apply for and receive funds under this subdivision except for entitlement municipalities.||III. The allocation system shall be competitive and shall provide the opportunity for any eligible municipality to compete for funding for community development projects.||IV. The authority shall solicit applications from eligible municipalities. Any eligible municipality desiring to receive funds under this subdivision shall complete and submit an application in accordance with the rules adopted by the authority.||V. The authority shall evaluate the relative merits of the applications based on the rules, criteria, and procedures adopted by the authority.|||Source. 2003, 319:13, eff. July 1, 2003. 2019, 299:4, eff. July 29, 2019.|
NH Rev Stat § 162-L:18 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-L - Community Development Finance Authority|Section 162-L:18 - Remedies for Noncompliance.

    162-L:18 Remedies for Noncompliance. –||I. If the authority finds, after reasonable notice and opportunity for hearing, that a grantee under this subdivision has failed to comply substantially with the provisions of this subdivision, the rules adopted under this subdivision, or applicable provisions of federal law, the authority may:||(a) Terminate payments to the grantee under this subdivision; or||(b) Limit the availability of payments under this subdivision under such conditions as the authority may establish.||II. In lieu of, or in addition to, any action authorized in paragraph I, the authority may refer the matter to the attorney general of the state of New Hampshire with a recommendation that an appropriate civil action be instituted.|||Source. 2003, 319:13, eff. July 1, 2003.|
NH Rev Stat § 162-L:19 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-L - Community Development Finance Authority|Section 162-L:19 - Status of State Employees.

    162-L:19 Status of State Employees. –||Classified employees of the office of planning and development responsible for administration of the community development block grant program shall be transferred to the community development finance authority. Any person employed in such a position at the time of the transfer shall be deemed an employee of the authority. Any individual transferred from the office of planning and development to the authority shall be entitled to continue to receive such health, dental, life insurance, deferred compensation, and retirement benefits as are afforded to classified employees of the state. Service as an employee of the authority shall be creditable service for purposes of RSA 21-I:30. Employees of the authority, however, shall not be classified employees of the state of New Hampshire within the meaning of RSA 21-I:49 but employees at will of the authority. The authority shall pay from its revenues the state share of such benefits. Any remaining costs of health, dental, life insurance, deferred compensation, and retirement benefits which an individual elects to receive pursuant to this section, shall be withheld from such individual's salary as a payroll deduction. Written notice of the availability of these benefit options shall be provided to each individual upon transfer to the authority.|||Source. 2003, 319:13. 2004, 104:2; 257:44. 2012, 175:4, eff. July 1, 2012. 2017, 156:64, eff. July 1, 2017. 2021, 91:198, eff. July 1, 2021.|
NH Rev Stat § 162-M:1 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-M - Private Activity Bond Limit|Section 162-M:1 - Definitions.

    162-M:1 Definitions. –||As used in this chapter, the following terms shall have the following meanings:||I. "Carryforward purpose" shall have the meaning given to it in section 146(f)(5) of the code.||II. "Code" means the United States Internal Revenue Code of 1986, as amended.||III. "Housing bond" means a qualified mortgage bond as defined in section 143(a)(1) of the code or an exempt facility bond for a qualified residential rental project as those terms are defined in sections 142(a)(7) and 142(d)(1) of the code, respectively.||IV. "Housing finance authority" means the New Hampshire housing finance authority established by RSA 204-C:2.||V. "Business finance authority" means the business finance authority of the state of New Hampshire established by RSA 162-A:3.||VI. "Issuer" means any state or local governmental unit, agency, authority or instrumentality, or any nonprofit or public corporation, authorized to issue private activity bonds or bonds which would be private activity bonds unless an allocation of state ceiling under section 146 of the code is made to such bonds.||VII. "Private activity bond" shall have the meaning given to it in section 141(a) of the code. The use of such term in this chapter is for reference purposes only and shall not imply that the state has determined that any obligation issued as a private activity bond under the code will not serve a public use or provide a public benefit.|||Source. 1987, 120:1. 1992, 262:13, eff. May 15, 1992.|
NH Rev Stat § 162-M:3 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-M - Private Activity Bond Limit|Section 162-M:3 - Policy.

    162-M:3 Policy. –||In making assignments of state ceiling under this chapter, the housing finance authority and the business finance authority shall seek to distribute state ceiling as fairly as practicable among state and local issuers and shall take into consideration state and local development plans and policies.|||Source. 1987, 120:1. 1992, 262:13, eff. May 15, 1992.|
NH Rev Stat § 162-M:4 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-M - Private Activity Bond Limit|Section 162-M:4 - Cooperation.

    162-M:4 Cooperation. –||The housing finance authority and the business finance authority shall cooperate to carry out the purposes of this chapter and to ensure that the state ceiling is utilized to the fullest extent possible.|||Source. 1987, 120:1. 1992, 262:13, eff. May 15, 1992.|
NH Rev Stat § 162-M:5 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-M - Private Activity Bond Limit|Section 162-M:5 - Reports by Issuers.

    162-M:5 Reports by Issuers. –||Each issuer shall notify the office of investment and debt management and the authority from which it received an assignment of state ceiling of each issuance of bonds that required an allocation of state ceiling by filing a copy of the information reporting statement required by section 149(e) of the code as promptly as possible after the issuance of the bonds. Failure to give such notice shall not affect the validity of the allocation of state ceiling or of the bonds.|||Source. 1987, 120:1, eff. May 7, 1987.|
NH Rev Stat § 162-M:6 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-M - Private Activity Bond Limit|Section 162-M:6 - Certification by State Official.

    162-M:6 Certification by State Official. –||Any member or officer of an issuer expressly designated from time to time for the purpose is authorized to make the certification required by section 149(e)(2)(F) of the code.|||Source. 1987, 120:1, eff. May 7, 1987.|
NH Rev Stat § 162-N:1 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:1 - Definitions.

[RSA 162-N:1 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:1 Definitions. –||In this chapter:||I. "Economic revitalization zone" means a zone designated by the commissioner of business and economic affairs as an economic revitalization zone in accordance with the provisions of this chapter.||II. "Full-time job" means a job that is at least 35 hours per week and is a permanent, year-round position.|||Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:8, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017.|
NH Rev Stat § 162-N:2 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:2 - Designation of Economic Revitalization Zone.

[RSA 162-N:2 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:2 Designation of Economic Revitalization Zone. –||I. "Economic revitalization zone" means a zone with a single continuous boundary, designated in accordance with the rules adopted under RSA 162-N:8, and having at least one of the following characteristics:||(a) Unused or underutilized industrial parks; or||(b) Vacant land or structures previously used for industrial, commercial, or retail purposes but currently not so used due to demolition, age, obsolescence, deterioration, brownfields, relocation of the former occupant's operations, or cessation of operation resulting from unfavorable economic conditions either generally or in a specific economic sector.||II. Economic revitalization zones shall be designated by the commissioner of business and economic affairs only upon petition by the local governing body, as defined by RSA 672:6, or the town council. The commissioner of business and economic affairs shall certify that the economic revitalization zone meets the criteria required in paragraph I.|||Source. 2003, 301:2. 2007, 263:120. 2010, 311:2, eff. July 13, 2010. 2015, 265:1, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017.|
NH Rev Stat § 162-N:2-a (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:2-a - Reevaluation of Economic Revitalization Zone.

[RSA 162-N:2-a repealed by 2015, 265:7, effective January 1, 2028.]|    162-N:2-a Reevaluation of Economic Revitalization Zone. –||Each economic revitalization zone shall be evaluated every 5 years to determine if it meets the criteria required in RSA 162-N:2. If an economic revitalization zone fails to meet the criteria in RSA 162-N:2, its designation as an economic revitalization zone shall be removed.|||Source. 2015, 265:2, eff. July 1, 2015.|
NH Rev Stat § 162-N:3 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:3 - Eligibility Requirements for Business Tax Credits.

[RSA 162-N:3 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:3 Eligibility Requirements for Business Tax Credits. –||No economic revitalization zone tax credits shall be allowed to any taxpayer unless the taxpayer's project receives written certification in accordance with RSA 162-N:4, I from the commissioner of business and economic affairs that it has expanded the commercial or industrial base in a designated economic revitalization zone and created new jobs in the state.|||Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:3, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:3, eff. July 1, 2020.|
NH Rev Stat § 162-N:4 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:4 - Economic Revitalization Zone Tax Credit Agreement.

[RSA 162-N:4 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:4 Economic Revitalization Zone Tax Credit Agreement. –||I. The commissioner of business and economic affairs shall certify each application for an economic revitalization zone tax credit with each taxpayer.||II. The commissioner, upon satisfaction of the requirements in RSA 162-N:3, shall issue a letter of certification containing such provisions as the commissioner of business and economic affairs determines to be in the public interest, which shall include, but not be limited to:||(a) Quality and quantity of full-time jobs created.||(b) Duration of the taxpayer's commitments with respect to the economic revitalization zone.||(c) The amount of the taxpayer's investment in the project.||(d) A precise definition of the location of the facility eligible for the credit.||III. The letter of certification shall contain a determination of the final amount of the credit awarded and shall be provided to the commissioner of revenue administration and the taxpayer claiming the credit no later than March 31 of each year.|||Source. 2003, 301:2. 2007, 263:120. 2010, 311:3, eff. July 13, 2010. 2015, 265:4, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:4, eff. July 1, 2020.|
NH Rev Stat § 162-N:5 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:5 - Limit on Total Economic Revitalization Zone Credits.

[RSA 162-N:5 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:5 Limit on Total Economic Revitalization Zone Credits. –||The aggregate of tax credits issued by the commissioner of economic and business affairs to all taxpayers claiming the credit shall not exceed $825,000 for any calendar year, except that any amount of the credit less than $825,000 that is not claimed in the calendar year may be issued in the next calendar year and in following years. Amounts carried forward pursuant to RSA 162-N:7 shall not be counted against this limit in any year in which they are applied. Notwithstanding RSA 162-N:6, the maximum credit which may be utilized by a taxpayer in any calendar year shall not exceed $40,000. In the case in which the aggregate credits requested during the calendar year exceed the amount available, each taxpayer shall receive a credit for the proportional share of the maximum aggregate credit amount.|||Source. 2003, 301:2. 2007, 263:120. 2008, 58:1. 2010, 311:4, eff. July 13, 2010. 2014, 139:2, eff. Aug. 15, 2014. 2017, 156:14, II, eff. July 1, 2017.|
NH Rev Stat § 162-N:6 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:6 - Determination of Economic Revitalization Zone Tax Credits Eligible Amount.

[RSA 162-:6 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:6 Determination of Economic Revitalization Zone Tax Credits Eligible Amount. –||For the purpose of determining the economic revitalization zone tax credit that the taxpayer is eligible to receive, the amount of the credit to be taken shall be the sum of the following:||I. 4 percent of the salary for each new full-time job created in the calendar year with a wage less than or equal to 1.75 times the then current state minimum wage.||II. 5 percent of the salary for each new full-time job created in the calendar year with a wage greater than 1.75 times the then current state minimum wage and less than or equal to 2.5 times the then current state minimum wage.||III. 6 percent of the salary for each new full-time job created in the calendar year with a wage greater than 2.5 times the then current state minimum wage.||IV. 4 percent of the lesser of the following:||(a) The actual cost incurred in the calendar year of creating a new facility or renovating an existing facility, and expenditures for machinery, equipment, or other materials, except inventory.||(b) $20,000 for each new full-time job created in the calendar year.|||Source. 2003, 301:2. 2007, 263:120. 2010, 311:5, eff. July 13, 2010. 2015, 265:5, eff. July 1, 2015. 2020, 38:5, eff. July 1, 2020.|
NH Rev Stat § 162-N:7 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:7 - Application of Economic Revitalization Zone Tax Credit.

[RSA 162-N:7 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:7 Application of Economic Revitalization Zone Tax Credit. –||The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any unused portion of the credit allowed under this chapter or any eligible credit in excess of $40,000 allowed under this chapter, may be carried forward and allowed against taxes due under RSA 77-A or RSA 77-E for 5 taxable periods from the taxable period in which the tax was paid. For the purpose of the credit allowed under RSA 77-A:5, X, the economic revitalization zone credit shall be considered taxes paid under RSA 77-E.|||Source. 2003, 301:2. 2007, 263:120. 2008, 58:2, eff. July 1, 2008.|
NH Rev Stat § 162-N:8 (2021)
2021 New Hampshire Revised Statutes|Title XII - Public Safety and Welfare|Title 162-N - Economic Revitalization Zone Tax Credits|Section 162-N:8 - Rules.

[RSA 162-N:8 repealed by 2007, 263:123, I, effective January 1, 2028.]|    162-N:8 Rules. –||The commissioner of revenue administration shall adopt rules, under RSA 541-A, relative to documentation of the credits claimed under this chapter. The commissioner of business and economic affairs shall, in consultation with the executive director of the community development finance authority, adopt rules, under RSA 541-A, relative to the administration and implementation of this chapter. The rules adopted by the commissioner of business and economic affairs shall include provisions relative to:||I. Establishment and certification of economic revitalization zones.||II. Criteria for and approval of projects in economic revitalization zones, including jobs per dollar thresholds.||III. Fees which the commissioner of business and economic affairs may charge to each applicant to cover the reasonable costs of the state's administration of the applicant's participation in the economic revitalization zone tax credit program.||IV. Criteria for evaluation of the effectiveness of the tax credit program and whether existing economic revitalization zones continue to meet the criteria of RSA 162-N:2.|||Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:6, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017.|