New Hampshire unemployment taxes could no longer be raised at the discretion of the Employment Security commissioner under some changes tucked away in the budget the House passed last week, but it will also be harder to lower them.

Under current law, the rate of the unemployment tax imposed on employers can be lowered at the discretion of the Employment Security commissioner when the unemployment trust fund increases in size at different thresholds, ranging from $250 million to $300 million. But when it falls below $150 million, the commissioner can add a surcharge in half-percent increments to protect the solvency of the fund.

Under a provision contained in House Bill 2, the companion bill to the budget approved last week in the New Hampshire House, the commissioner’s emergency surcharge powers would be eliminated and the thresholds that trigger discounts would be raised.

The aim of the change is to build up the unemployment trust fund with a strong enough cushion so the state won’t need a cash infusion — from a national economic stimulus program, expensive borrowing from the federal government or increased taxes — to rescue it during the next economic downturn, said Richard Lavers, deputy director of New Hampshire Employment Under current law, the unemployment tax rate is based on the experience rate — layoffs a company has made in the past. When the unemployment trust fund goes up, the department gives employers an automatic half-percent discount when it reaches certain levels — $250 million, $275 million and $300 million. When it falls below $150 million, the department can add a surcharge in half-percent increments to protect the solvency of the fund, at the discretion of the commissioner.

The new law won’t change the trigger at $250 million, but the second would rise to $300 million and the third would go to $400 million. — BOB SANDERS