Bill > CACR12

This Constitutional Amendment, proposed for the November 2026 election, would require a "supermajority vote" – specifically, a two-thirds vote of all elected members in both houses of the state legislature (the General Court) – to enact any new "broad-based taxes." These broad-based taxes are defined to include taxes on personal income (whether earned or unearned), sales or use taxes, capital gains taxes, inheritance or estate taxes, or any similar tax schemes that broadly apply to many people or transactions, as opposed to more targeted taxes. Currently, the New Hampshire constitution does not have this supermajority requirement for such taxes.