New Hampshire House Bill HB660

New Hampshire 2026 Regular Session

• Introduced: 1/21/25
• Refer: 1/21/25
• Report Pass: 10/20/25

Caption

requiring historic horse racing facilities to compensate their host communities with a percentage of the revenue generated from their historic horse racing machines.

Summary

HB 660 would require licensed historic horse racing (HHR) facilities to pay 10 percent of revenues generated from historic horse race pari-mutuel pools, after breakage and winnings are paid to patrons, to the municipality where the facility operates. The payment would be deposited into the host municipality’s general fund. The bill is local in effect and is scheduled to take effect July 1, 2025. In practical terms, the bill changes how HHR revenue is distributed under current law by carving out a municipal share before the remaining revenue is allocated among the game operator, the Lottery Commission, and charities. The fiscal note assumes the bill would reduce state lottery-related revenue while increasing local revenue in the host communities.

Impact

The bill amends RSA 284:23, I by adding a new distribution requirement for historic horse race wagering revenue. It would redirect 10 percent of HHR revenue from the existing state/charity/operator distribution structure to host municipalities, affecting the Lottery Fund and Education Trust Fund because those funds currently receive a portion of HHR proceeds. The fiscal note estimates an annual state revenue decrease of about $2.33 million and a corresponding local revenue increase of about $14.34 million, assuming FY 2024 revenue levels and continued HHR activity.

Sentiment

The available materials suggest generally favorable treatment of the bill as a local revenue-sharing measure, but there is no recorded committee transcript or vote history to show broader debate. The fiscal note frames the proposal as a redistribution rather than a new tax, with municipalities benefiting directly from HHR operations in their communities. Because no votes or hearing remarks are provided, there is no documented opposition or support beyond the bill’s introduction and fiscal analysis.

Contention

The main point of contention identified in the fiscal note is the bill’s interaction with existing RSA 284:23, I(d). The Lottery Commission noted that the new language appears to conflict with current distribution rules for HHR revenue, so the fiscal analysis had to assume the Legislature intended a 10 percent municipal carve-out with the remainder still distributed under existing law. Any opposition would likely center on reduced state lottery and education funding, as well as reduced shares for operators and charities, while supporters would likely emphasize compensation for host communities that bear the local impacts of HHR facilities.