N.H. Rev. Stat. § 77:11

Current through Chapter 378 of the 2024 Legislative Session

Section 77:11 - [Repealed effective 1/1/2025] Accumulations

Income accumulated in an employee benefit plan, as defined by the Employment Retirement Income Security Act of 1974, section 3, 29 United States Code § 1002(3), as amended, or in a trust comprising a part of such a plan, shall not be subject to taxation under RSA 77:1.

RSA 77:11

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Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

1923, 65:8. PL 65 :11. RL 78:11. RSA 77:11. 1981, 314:5. 1982, 42:67. 2010, 324 : 5 , eff. Jan. 1, 2011.