Opinion of the Justices

The following Resolution No. 54, requesting an opinion of the justices, by the House of Representatives was adopted on January 25, 1990, and filed with the Supreme Court on January 26, 1990:

*778“Whereas, there is pending in the House, House Bill 412-FN-A, as amended, ‘An Act to provide tax credits for employees under the business profits tax’; and

“Whereas, RSA 77-A:l, XXI and XXII as proposed in HB 412-FN-A as amended add definitions of ‘compensated service’ and ‘New Hampshire employee’, respectively, for business profits tax purposes; and

“Whereas, RSA 77-A:4, XV as proposed in HB 412-FN-A as…