N.H. Rev. Stat. § 14:44

I. All bills and resolutions having an effect on the revenues, expenditures, or fiscal liability of the state or a city or town or county which have a total fiscal impact of $10,000 or more in each fiscal year over the period covered by a fiscal note shall be accompanied by a fiscal note which sets forth the estimated fiscal impact thereof. II. All bills and resolutions having an effect on the revenues, expenditures, or fiscal liability of the state or a city or town or county which have a total fiscal impact of less than $10,000 in each fiscal year over the period covered by a fiscal note shall be accompanied by a fiscal note stating the legislative budget assistant's determination that such bills and resolutions shall have a total fiscal impact of less than $10,000 in each fiscal year over the period covered by the fiscal note. III. No fiscal note shall be required for bills and resolutions which: (a) Make appropriations for capital improvements and expenditures. (b) Are budget or supplemental budget bills. (c) Establish study committees where the only fiscal impact of the bill is due to legislative mileage authorized for legislative members. (d) Establish or change a civil penalty. (e) Shift the burden of a tax among local taxpayers, without affecting the total amount of revenue received from the tax. (f) Regulate the operation of boats or other watercraft on a particular body or bodies of water. (g) Grant rulemaking authority to or alter the rulemaking authority of a state agency. IV. All bills and joint resolutions relating to the New Hampshire retirement system shall be accompanied by a fiscal note which sets forth the estimated fiscal impact on any funds of the New Hampshire retirement system or local or state government.