New Mexico 2026 Regular Session

New Mexico Senate Bill SB163

Introduced
1/27/26  

Caption

Rename Geothermal Tax Credits

Impact

The bill's provisions, applicable from 2026, aim to encourage investment in geothermal resources aligning with state goals for sustainable energy solutions. The structured tax credits are set to spur development in geothermal facilities, potentially leading to a significant increase in energy production and decrease in reliance on fossil-fuel sources. Furthermore, the bill reserves a substantial portion of these credits for tribal and small businesses, fostering economic growth for these entities and ensuring equitable access to the tax benefits provided.

Summary

Senate Bill 163 aims to rename and revitalize New Mexico's geothermal electric generation tax credits, renaming them to geothermal energy production tax credits. The bill establishes a structured tax credit schedule that incentivizes the production of geothermal energy over ten years. The incentive amounts vary for each year, beginning with 1.5 cents per kilowatt-hour for the first taxable year and increasing progressively to 2.0 cents for the second year, up to a maximum of 4.0 cents for the sixth year. This plan underscores a commitment to promoting geothermal energy production as a viable renewable energy source within the state.

Contention

Points of contention around SB163 may arise from discussions on how effectively it will achieve its goals of increased geothermal energy production versus fossil fuel reliance. Critics might argue about the adequacy of the funding limits specified, particularly if the demand for tax credits exceeds the annual aggregated cap of $55 million, which could lead to unpredictability in the benefits received by smaller enterprises. There is also consideration of ensuring that the criteria established do not inadvertently disadvantage smaller geothermal projects compared to larger operators who may have more resources to meet the proposed standards.

Companion Bills

No companion bills found.

Previously Filed As

NM HB289

Geothermal Projects Development Fund

NM HB213

School Solar Tax Credits

NM HB218

Tax Changes

NM HB45

Renewable Energy Production Tax Act

NM SB418

Qualified Microgrid Tax Credit

NM HB211

Solar Market Tax Credit Changes

NM HB51

Energy Storage System Income Tax Credit

NM HB14

Earned Income Tax Credit

NM HB538

Industrial Decarbonization Production Credits

NM SB15

Volunteer Ems & Firefighter Tax Credits

Similar Bills

NM HB62

Rename & Create Geothermal Tax Credits

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