New Hampshire 2026 Session Status: Enacted 1 R cosponsors

HB 1194 — relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes.

Last action — Signed by Governor Ayotte 07/15/2026; Chapter 322; eff. I. Sec 1 eff 9/13/2026 II. Rem eff 7/15/2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced December 01, 2025. Enacted.

Signed by Governor Kelly Ayotte (Republican) on July 20, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 52% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill addresses insurer assessments and criminal gambling statutes.

The bill involves provisions regarding credits for assessments that insurers pay and clarifies how criminal gambling laws apply. It aims to streamline both insurance processes and gambling regulations.

Summary

(New Title) relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes.

Bill Text

What changed in the latest version

44 added · 76 removed

Plain-language change summary

The latest version of Bill HB 1194 changes how insurers can claim tax credits for assessments they pay to support insolvent insurers. Specifically, it increases the duration over which insurers can offset their tax liability from five years to ten years, allowing them to claim 10 percent of the assessment each year for a decade. This change matters because it provides longer-term financial relief for insurers, potentially improving their stability and capacity to provide coverage.

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HB 1194-FN - VERSION ADOPTED BY BOTH BODIES 12Mar2026...
CHAPTER 322 HB 1194-FN - FINAL VERSION 12Mar2026...
HB 1194-FN - VERSION ADOPTED BY BOTH BODIES 12Mar2026...
CHAPTER 322 HB 1194-FN - FINAL VERSION 12Mar2026...
1 Life and Health Insurance Guaranty Association of 2019;
322:1 Life and Health Insurance Guaranty Association of 2019;
Any sums acquired by refund from the association by member insurers, as stated in RSA 408-F:9, VI, and which were previously offset against taxes as described in paragraph I, shall be paid by these member insurers to the state of New Hampshire in the manner required by the commissioner.
Any sums acquired by refund from the association by member insurers, as stated in RSA 408- F:9, VI, and which were previously offset against taxes as described in paragraph I, shall be paid by these member insurers to the state of New Hampshire in the manner required by the commissioner.
III.
III.The commissioner may adopt rules under RSA 541-A as necessary to implement and administer the provisions of this section.
The commissioner may adopt rules under RSA 541-A as necessary to implement and administer the provisions of this section.
322:2 Gambling Offenses;
2 Gambling Offenses;
HB 1194-FN - VERSION ADOPTED BY BOTH BODIES - Page 2 - 3 Effective Date.
322:3 Effective Date.
II.
CHAPTER 322 HB 1194-FN - FINAL VERSION - Page 2 - II.
LBA 26-2748 04/14/2026 HB 1194-FN- FISCAL NOTE AS AMENDED BY THE SENATE (AMENDMENT #2026-1320s) AN ACT relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes.
Approved:
FISCAL IMPACT:
July 15, 2026 Effective Date:
Estimated State Impact FY 2026 FY 2027 FY 2028 FY 2029 Revenue $0 Indeterminable Indeterminable Indeterminable Revenue Fund(s) General Fund Expenditures* $0 $0 $0 $0 Funding Source(s) None Appropriations* $0 $0 $0 $0 Funding Source(s) None *Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill METHODOLOGY:
I.
This bill modifies how insurance companies can claim tax credits for assessments paid to the NH Life and Health Insurance Guaranty Association (NHLHIGA) in an effort to limit large, unpredictable revenue losses in years with high NHLHIGA assessments.
Section 1 effective September 13, 2026 II.
The NHLHIGA protects policyholders if a life or health insurance company becomes insolvent.
Remainder effective July 15, 2026
If insolvency occurs, member insurers are assessed fees to cover claims and maintain coverage.
These assessments can currently be offset against the Insurance Premium Tax (IPT) under RSA 408- F:13, up to 20% per year for 5 years (totaling 100%).
This bill reduces the annual credit rate from 20% to 10% per year for 10 years, reducing the immediate impact on the General Fund.
The Department is not able to predict how much in NHLHIGA assessments will be levied in the future.
These assessments only occur when an insurance company becomes insolvent, which is unpredictable.
This bill does not reduce state revenue on its own, but rather limits how much the General Fund revenue could be reduced by capping the tax credit rate at 10% (instead of 20%) per year for 10 years (instead of 5 years).
The actual impact depends entirely on the size of the assessments levied by NHLHIGA and the amount of credits insurance companies claim against their Insurance Premium Tax.
The bill also amends a reference in criminal code RSA 647:2, V(f) to align it with sports wagering statute RSA 287-I.
This change is a "housekeeping measure" to align statutes and will have no fiscal impact.
It is assumed any fiscal impact would occur after FY 2026.
AGENCIES CONTACTED:
NH Insurance Department
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Action History

  1. Signed by Governor Ayotte 07/15/2026; Chapter 322; eff. I. Sec 1 eff 9/13/2026 II. Rem eff 7/15/2026

  2. Enrolled Adopted, VV, (In recess 06/04/2026); SJ 15

  3. Enrolled (in recess of) 06/04/2026 HJ 15

  4. Enrolled Bill Amendment # 2026-2179e: AA VV (in recess of) 06/04/2026 HJ 15

  5. Enrolled Bill Amendment # 2026-2179e Adopted, VV, (In recess of 06/04/2026); SJ 14

  6. Conference Committee Report 2026-2060c: Adopted, VV 06/04/2026 HJ 15

  7. Removed from Consent (Reps. Mary Murphy, Janigian, Ford, Cole, Ulery, Soti, Schamberg, Tierney, Almy, Southworth) 06/01/2026 HJ 14

  8. Conference Committee Report # 2026-2060c, Adopted, VV; 06/04/2026; SJ 14

  9. Conference Committee Report Filed, # 2026-2060c; 06/04/2026

  10. Conferee Change: Rep. Osborne Replaces Rep. Almy 05/26/2026 HJ 14

  11. Conference Committee Meeting: 05/26/2026 10:00 am GP 229

  12. Speaker Appoints: Reps. Janigian, Ulery, Almy, Ford 05/21/2026 HJ 14 P. 23

  13. House Non-Concurs with Senate Amendment 2026-1320s and Requests CofC (Rep. Janigian): MA VV 05/21/2026 HJ 14 P. 23

  14. President Appoints: Senators Lang, Murphy, Rosenwald; 05/21/2026; SJ 13

  15. Sen. Lang Accedes to House Request for Committee of Conference, MA, VV; 05/21/2026; SJ 13

  16. Ought to Pass: MA, VV; OT3rdg; 05/07/2026; SJ 11

  17. Committee Report: Ought to Pass, 05/07/2026; Vote 7-0; CC; SC 17

  18. Committee Amendment # 2026-1320s, AA, VV; 04/09/2026; SJ 8

  19. Ought to Pass with Amendment #2026-1320s, MA, VV; Refer to Finance Rule 4-5; 04/09/2026; SJ 8

  20. Committee Report: Ought to Pass with Amendment # 2026-1320s, 04/09/2026; Vote 5-0; CC; SC 13

  21. Hearing: 04/01/2026, Room 122-123, SH, 09:40 am, on proposed non-germane amendment # 2026-1237s; SC 12

  22. Hearing: 04/01/2026, Room 122-123, SH, 09:30 am; SC 12

  23. Introduced 03/12/2026 and Referred to Ways and Means; SJ 7

  24. Ought to Pass with Amendment 2026-0799h: MA DV 336-2 03/12/2026 HJ 8 P. 80

  25. Amendment # 2026-0799h: AA VV 03/12/2026 HJ 8 P. 80

  26. Minority Committee Report: Refer for Interim Study

  27. Majority Committee Report: Ought to Pass with Amendment # 2026-0799h 02/18/2026 (Vote 16-1; RC) HC 10 P. 75

  28. ==CONTINUED== Executive Session: 02/18/2026 11:00 am GP 154

  29. Full Committee Work Session: 02/09/2026 10:00 am GP 159

  30. ==RECESSED== Executive Session: 02/09/2026 11:00 am GP 159

  31. Full Committee Work Session: 02/02/2026 01:00 pm GP 159

  32. ==CANCELLED== Executive Session: 02/02/2026 02:00 pm GP 159

  33. Public Hearing: 01/29/2026 10:00 am GP 154

  34. ==CANCELLED== Public Hearing: 01/26/2026 10:00 am GP 159

  35. Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 10

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 414 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (414)

414 members have not signed on to this bill.

Show all 414 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety finance
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Frequently asked questions

What does HB 1194 do?
(New Title) relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes.
Who sponsors HB 1194?
HB 1194 is sponsored by John Janigian (Republican).
What is the current status of HB 1194?
This bill has been enacted into law. Introduced December 01, 2025. Enacted.
Where can I track HB 1194?
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