RSA 77-A:4-a Special Rule for "Safe Harbor" and Other Similar Leases.

For the purpose of preserving income lost through federal changes to the United States Internal Revenue Code (1954), as amended, on leasing transactions, the commissioner shall adopt rules, pursuant to RSA 541-A, relative to deductions and additions to gross business profits for business organizations involved in leasing transactions known as "safe harbor" leases under section 168(f)(8) of the United States Internal Revenue Code (1954), as amended, or other similar leasing transactions.