New Mexico 2026 Regular Session

New Mexico Senate Bill SB172

Introduced
1/28/26  
Report Pass
1/29/26  
Report Pass
2/13/26  
Report Pass
2/17/26  

Caption

Technology Readiness Grt Credit

Impact

This extension of the Technology Readiness Gross Receipts Tax Credit is expected to significantly impact state laws by encouraging economic investment and technological advancements within New Mexico. By subsidizing the costs associated with technology maturation, the bill is anticipated to stimulate business growth, attract new enterprises, and encourage existing businesses to collaborate with national laboratories. The structured increase in available credits over the years aims to progressively bolster this collaboration, making it a fundamental component of the state’s economic development strategy.

Summary

Senate Bill 172 proposes to extend the Technology Readiness Gross Receipts Tax Credit in the state of New Mexico, originally anticipated to expire in 2027, now extends through 2035. This bill aims to support businesses by providing tax credits for those that engage with national laboratories to enhance technology development. Specifically, it allows qualified businesses to claim a credit against their gross receipts tax liabilities, promoting collaboration between private businesses and national laboratories. The bill outlines provisions that define eligibility criteria to ensure that the technology assistance provided has a genuine benefit for New Mexico's businesses, driving economic growth and innovation within the state.

Contention

The discussions surrounding SB172 have included various stakeholders, particularly focusing on the appropriate balance between government-supported initiatives and private sector interests. Some concerns arise regarding the effectiveness of the tax credit as a sustainable economic incentive and whether it sufficiently addresses the needs of smaller businesses that might struggle to access these national laboratory resources. Moreover, ensuring accountability and monitoring of the credited expenditures is crucial to maximize the potential economic benefits while preventing any misuse of taxpayer funds.

Companion Bills

No companion bills found.

Previously Filed As

NM SB212

Quantum Testing & Evaluation Grt Credit

NM HB560

Workforce Readiness Programs

NM SB169

Strategic Economic Development Site Readiness

NM HB20

Technology & Innovation Division

NM HB14

Earned Income Tax Credit

NM HB504

National Research Facility Gross Receipts

NM HB237

Gross Receipts Credit For Certain Businesses

NM HB93

Advanced Grid Technology Plans

NM SB129

Rail Infrastructure Tax Credit

NM HB368

High Wage Jobs Tax Credit "threshold Job"

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