77-E:3-e Granite State Paid Family Leave Plan Tax Credit. –
There shall be a tax credit allowed against the tax due under this chapter in an amount equal to 50 percent of the premium paid by a sponsoring employer for family and medical leave insurance coverage offered to employees pursuant to RSA 21-I:103 for the taxable period in which the premium is paid.
Source. 2021, 91:469, eff. July 1, 2021.