RSA 77-A:4 Additions and Deductions.

The following adjustments shall be made to gross business profits in determining taxable business profits:
I. [Repealed.]
II. A deduction of such amount of gross business profits as is attributable to income derived from interest on notes, bonds or other securities of the United States.
III. (a) In the case of a proprietorship, partnership, or limited liability company filing a business profits tax return as a proprietorship or partnership, a deduction equal to a fair and reasonable compensation for the actual personal services of a natural person who is a proprietor, partner, or member provided to the business organization; provided, however, that the amount of such deduction shall not reduce such business organization's taxable business profits to less than zero.