N.H. Rev. Stat. § 162-N:5
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.
RSA 162-N:5
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.