This article originally appeared at JBartlett.org .

Eliminating New Hampshire’s Interest and Dividends Tax has breathed new life into the New Hampshire Advantage. That’s the conclusion from the Tax Foundation’s 2026 State Tax Competitiveness Index, released Oct. 30.

Last year, New Hampshire slipped past Texas to claim the No. 6 spot on the index. Passing the famously conservative and economically booming Lone Star State was newsworthy, but the three-point jump in this year’s index is even more so.

Decades of research — from academic studies and government data to moving company records — show that states with lower individual and corporate tax burdens tend to be more attractive to individuals, businesses, and investors. Entering the top three states in tax competitiveness puts New H

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