N.H. Rev. Stat. § 195-H:10

Current through Chapter 377 of the 2024 Legislative Session

Section 195-H:10 - [Repealed Effective 1/1/2025] Funds Exempt From Interest and Dividends Tax

Income and distributions from any qualified tuition program as defined in the Internal Revenue Code of 1986, as amended, shall be exempt from the New Hampshire interest and dividends tax pursuant to RSA 77:4-e, provided that distributions from the plan which are subject to federal income tax shall be subject to the interest and dividends tax pursuant to RSA 77 on the accrued income portion of the savings plan distribution.

RSA 195-H:10

Amended by 2023, 79:88, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025.

1997, 304:2. 2003, 64 : 2 . 2007, 196 : 6 , eff. Aug. 17, 2007.