{
  "$comment": "New Hampshire 2025: no tax on wages (Interest & Dividends Tax repealed for taxable periods beginning after 31 Dec 2024); no employee-paid state payroll programme (UI is employer-paid; NH paid family leave is voluntary/insured).",
  "country": "us",
  "jurisdiction": "us-nh",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "none"
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Interest & Dividends Tax (repealed from 2025; never applied to wages)",
    "Voluntary NH Paid Family and Medical Leave insurance premiums (optional, not a statutory deduction)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "title": "NH DRA — Interest & Dividends Tax (calendar-year individual periods)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
      "title": "NH DRA — Repeal of NH Interest and Dividends Tax now in effect (taxable periods beginning after December 31, 2024); NH has no tax on wages",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/2025-001-technical-information-release-repeal.pdf",
      "title": "NH DRA TIR 2025-001 — repeal of the Interest and Dividends Tax",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "title": "No state income tax on wages, so pre-tax items have no state effect (flags recorded as conforming)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "title": "No state income tax withholding or employee-paid state payroll programme in New Hampshire",
      "retrieved": "2026-10-07",
      "note": "NH unemployment compensation is an employer-only contribution; NH Paid Family and Medical Leave is a voluntary insurance plan."
    },
    {
      "field": "rounding",
      "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "title": "No state computation; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}