N.H. Rev. Stat. Ann. § 6-A:14

If the state treasurer issues any bonds of the state under this chapter or under RSA 237-A as "Build America Bonds," as defined in section 54AA of the Internal Revenue Code of 1986, and elects to receive on behalf of the state the credit provided in section 6431 of the Internal Revenue Code of 1986, the state treasurer shall allocate such credit, when received, to the appropriate accounts pertaining to said bonds of the state, as determined by the state treasurer.