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In 2009, in a change that was expected to generate some $15 million in additional revenue each year, New Hampshire did expand the types of income subject to the tax to include distributions from limited liability companies (LLCs) and partnerships, just as distributions from corporations are currently subject to taxation as dividend income

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3.2.2 North AmericaUSA Like Canada, the USA has its federal Occupational Health and Safety Act of 1970, which was recently amended in 2021