LSR Day 1: Republicans Push Relief, Democrats File Culture Bills in 2026 LSRs

CONCORD, NH — New Hampshire lawmakers have filed early requests for the 2026 session, signaling a session likely dominated by debates on taxes, elections, guns, and cannabis. Republicans appear focused on taxpayer relief and election security, while Democrats are introducing measures that critics say lean into cultural battles or political statements.

The content of the bills (called Legislative Service Requests, or LSRs) is not yet available and sponsors can still pull their requests before the bill is finalized. However, the titles often give away the underlying purpose of a bill, and already the themes and battle lines of the 2026 session are being drawn. The Senate's formal filing period has closed, but the House opened Monday and runs through the Friday at 4:00pm.

Tax relief leads the way

Sen. James Gray’s filing, LSR 2026-2209, is titled “relative to economic revitalization zone tax credits.” The title suggests a likely update to the program long used to attract business investment.

Rep. David Walker sponsored LSR 2026-2342, “amending the date to provide written notice to a municipality of a taxpayer’s election to be assessed under the low-income housing tax credit program.” That measure likely addresses administrative timelines for towns and cities dealing with the workforce housing credit system.

Rep. Donovan Fenton, a Democrat, submitted LSR 2026-2262, “establishing a tax credit for qualifying small businesses against documented tariff-related costs.” On its face, the filing appears to create a mechanism for small businesses to recover or offset tariff expenses. Because tariffs were a hallmark of former President Donald Trump’s trade policy, the bill could be read as a political statement as much as a relief measure.

Taken together, the filings show Republicans highlighting general affordability, while Democrats are more narrowly targeting tariff costs — an issue that may resonate politically but does not speak as directly to household tax burdens.

Election filings pile up

Republicans filed a series of election-related measures that, based on their titles, aim to tighten rules and increase transparency.

Sen. Kevin Avard filed:

• LSR 2026-2054, “requiring the address column to be the first column on the voter checklist,” likely intended to streamline verification.

• LSR 2026-2091, “requiring cities and towns to hold a public hearing and conduct a roll call vote when seeking to override a tax or spending cap,” suggesting additional public oversight in municipal finance.

• LSR 2026-2116, “relative to foreign funding and influence in constitutional amendment and local ballot question campaigns,” which could block outside money in ballot fights.

• LSR 2026-2284, “relative to the official ballot referendum form of town meetings,” likely aimed at ballot formatting and clarity.

Former Chief Justice Bob Lynn filed LSR 2026-2283, “authorizing the secretary of state to conduct random audits of the citizenship qualification of registered voters.” That suggests a new auditing function for the state’s top election office.

House filings also signal where debates may head. HB LSRs include measures likely dealing with voter ID standards and reporting requirements for town clerks, continuing Republicans’ focus on election confidence.

Together, these titles point to a Republican strategy built around election transparency. Democrats have generally opposed similar past efforts, framing them as unnecessary, but the filings indicate Republicans will again make election process changes a central issue.

Guns and school zones

Gun rights also surface in the filings. Sen. Bill Gannon filed LSR 2026-2003, “relative to the possession of a firearm without a serial number.” The title suggests legislation dealing with so-called “ghost guns.”

Rep. Donovan Fenton sponsored LSR 2026-2246, “relative to possession of firearms in safe school zones.” That likely expands or clarifies restrictions on firearms near schools, an area where Democrats often seek tighter rules.

House Republicans, meanwhile, filed their own gun-related LSRs, some likely addressing concealed carry and reciprocity. The filings continue a familiar pattern: Republicans appear focused on criminal enforcement, while Democrats seek broader restrictions that critics argue fall on lawful gun owners.

Cannabis: oversight versus legalization

Cannabis filings cover both medical oversight and broader legalization.

Sen. Bill Gannon filed LSR 2026-2041, “relative to duties and reporting requirements of the therapeutic cannabis medical oversight board,” which likely involves additional oversight of the state’s medical program.

Rep. Keith Murphy filed LSR 2026-2252, “relative to the right of therapeutic cannabis patients to purchase, possess, and transfer firearms in accordance with state law,” appearing to address cannabis patients’ Second Amendment rights.

Rep. Donovan Fenton filed LSR 2026-2257, “relative to the legalization and regulation of cannabis and making appropriations therefor.” The title suggests a comprehensive legalization bill — an approach that has repeatedly sparked heated debates in the Legislature. Governor Kelly Ayotte has already vowed to veto any bill that legalizes cannabis in New Hampshire making this filing likely a largely a political statement.

Culture and campus debates

Rep. Donald McFarlane sponsored LSR 2026-2313, “encouraging state colleges and universities to invite more conservative speakers to campus for the purpose of increasing diversity of viewpoints.” The filing suggests Republicans want to put viewpoint diversity in higher education on the agenda.

Supporters are likely to describe it as addressing ideological imbalance on campus. Democrats may dismiss it as unnecessary, underscoring the partisan split over cultural and academic issues.

What the filings reveal

Because LSRs are only titles at this stage, the exact details of each proposal remain to be seen. Still, the trends are clear:

• Republicans are filing bills likely aimed at broad taxpayer relief, election transparency, and accountability measures. Their focus stays on pocketbook issues and process reforms.

• Democrats, by contrast, are filing narrower or more symbolic measures — from tariff credits that double as a critique of Trump’s trade agenda to sweeping cannabis legalization and expanded gun-free zones — policies Republicans argue are out of step with voter concerns.

With committee hearings set to begin early in 2026, the LSR filings already outline a clash of priorities. Republicans appear to be grounding their session in taxes, elections, and public safety. Democrats are putting forward a mix of cultural issues and national-politics-tinged measures that critics say risk sidelining the affordability debate.

The coming months will determine which vision resonates more with Granite Staters: the GOP’s focus on fundamentals, or the Democrats’ emphasis on symbolic statements and cultural battles.