N.H. Rev. Stat. Ann. § 151-E:14

There is hereby established the nursing facility trust fund for the receipts from nursing facilities as defined in RSA 84-C:1, V(a), from the nursing facility quality assessment under RSA 84-C:3, any federal financial participation received by the state as a result of expenditures funded by these nursing facility quality assessments, and the interest thereon. All of these funds shall be credited to and for the purposes of the nursing facility trust fund and shall not be used for any other purposes.