Understanding how HB 1 hurts our citizens and raises property taxes

The following is a speech by Ways and Means Committee member Rep. James Murphy of Lebanon, NH opposing the passage of HB 1 on June 24, 2021. It’s published in its entirety

Thank you, Mr. Speaker,

Mr. Speaker and Honorable Colleagues,

In that the budget is a reflection of our State’s values we should all be disappointed with this budget and HB2 and its many regressive policies and revenue shortfalls.

As a practicing surgeon in NH for 40 years, my passion was to always place the patient first, and to assure them that their well-being was my first and only priority. As elected legislators, we are all called to the same high standard of citizen first. Our collective purpose is the well-being of our citizens who have placed their trust in us. Unfortunately, this budget contains escalating revenue cuts which will harm our current citizens and future generations.

Several taxes for businesses and individuals are cut in this budget, including the BPT, the BET and the M&R tax. These cuts will benefit the largest multinational corporations and the wealthiest individuals in the state. The I & D tax, which usually provides around $100 million, will be phased out ENTIRELY within this decade. The estimated cumulative revenue losses over the next decade will grow from $45 Million in 2022 to $166 Million in 2029. These tax cuts will ultimately result in higher property taxes or diminished services, or likely both.

The next budget will operate with $200 Million less revenue. The Federal fiscal stimulus will phase out and not be available for many ongoing services. There is uncertainty as to the financial impact of our shift to market based sourcing this year and the single sales factor next year. Existing research indicates that we may see a substantial loss from the single sales factor. SB3 gave appropriate and necessary PPP tax forgiveness to our businesses. However, they had to pay that tax in April, and now at least half of the business tax revenue increase we have currently realized will have to be paid back. The State of NH is still only 53% vaccinated. How COVID-19 and its lingering effects will impact the next biennium and our budget is uncertain.

All of these confounding factors will mean fewer resources to fund the many needed services in the state. Consistent with NH’s regressive education policies, proposed lower education funding, revised distribution formulas and a one-time change in the statewide education property tax will disproportionately and negatively impact property-poor districts. Voucher payments will decrease funding for public schools. Funding for initiatives to decrease the effects of climate change will be reduced. We already have one of the lowest investments in Medicaid funding in the country, and the challenges that NH's health care systems will face are going to only increase with less funding support. Elders and others dependent on social services will suffer. Local communities will consequently have to take on even heavier property tax burdens as the state’s contribution to our common good declines.

Mister Speaker, we may not change a single vote today but I would hope that going forward we all will demonstrate a willingness to reflect on the impact of these tax cuts and to be mindful of the harm that they will do to so many in need in our great state. We were elected to serve ALL Granite Staters who should be at the center of all that we do. We must always be keenly aware of the trust that our constituents have placed in us and then serve them with transparency, decency and deliberative thought.

I urge you to vote against HB2 as it now stands. Thank you.