N.H. Rev. Stat. Ann. § 378:30-e

The commission shall exclude the cost of lobbying and political activity from the rates of public utilities. For purposes of this section, "lobbying" is any activity requiring registration pursuant to RSA 15:1 and "political activity" is any activity conducted in support of a candidate committee, a political committee, or an inaugural committee, or in support of or opposition to a candidate for public office, regardless of whether such lobbying or political activity is undertaken directly or indirectly on behalf of a public utility.