N.H. Rev. Stat. § 77:5-a

Current through Chapter 381 of the 2024 Legislative Session

Section 77:5-a - [Repealed effective 1/1/2025] Married Taxpayers; Joint Returns

A married taxpayer may claim the exemptions provided in RSA 77:5 for both self and spouse, regardless of the ownership of the income from interest or dividends, provided that both husband and wife file a joint return.

RSA 77:5-a

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

Amended by 2023, 79:87, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

1981, 314:4, eff. Sept. 1, 1981.