The New Hampshire Department of Revenue Administration (DOR) has finalized amendments to the Business Enterprise Tax rules, identified as Rev 2400. The final proposal, including annotated and fixed texts, a cover sheet, and a report on public comments, was filed with the Office of Legislative Services on March 2, 2026. These amendments represent a readoption of existing rules with modifications.

Regulated entities, specifically businesses operating in New Hampshire, should review the amended rules to ensure ongoing compliance with the Business Enterprise Tax. While the document indicates a final filing, specific compliance deadlines or transition periods are not detailed. Businesses are advised to consult the full text of the amended rules available on the NH DOR website to understand the precise changes and their implications.