New Mexico 2026 Regular Session

New Mexico Senate Bill SB97

Introduced
1/22/26  

Caption

Tech "qualified Expenditure"

Impact

If enacted, SB 97 could significantly alter the landscape of tax incentives for technology companies operating in New Mexico. By broadening the definition of eligible expenditures, the bill aims to make it more attractive for businesses to pursue projects that involve local government assets. This could lead to increased investment in technology sectors, which is crucial for the state's economic development goals. The expectation is that this will boost job creation and elevate the state's profile as a hub for technology and innovation.

Summary

Senate Bill 97 seeks to expand the definition of 'qualified expenditure' within the Technology Jobs and Research and Development Tax Credit Act. Specifically, the bill proposes to include expenditures related to property owned by municipalities or counties that are associated with industrial revenue bond projects. This change is intended to encourage local governments to facilitate technological development and enhance economic activity through the utilization of municipal and county resources in conjunction with private sector investments.

Contention

There are arguments surrounding the potential implications of this bill, particularly regarding the fiscal impact on local government budgets. Critics may express concerns that allowing municipalities and counties to participate in these tax credit schemes could divert funds from essential public services needed by constituents. Supporters, on the other hand, argue that the long-term economic benefits of increased technology investment will outweigh the short-term budgetary concerns, ultimately benefiting the community as a whole.

Companion Bills

No companion bills found.

Previously Filed As

NM SB418

Qualified Microgrid Tax Credit

NM HB45

Renewable Energy Production Tax Act

NM HB20

Technology & Innovation Division

NM HB548

Oil & Gas Equalization Tax Act

NM SB211

Quantum Facility Infrastructure Tax Credit

NM HB218

Tax Changes

NM HJM4

Direct Air Capture Technology

NM HB460

Repeal Liquor Taxes

NM HB349

Health Care Expenditure Database

NM HB137

Strategic Water Supply Act

Similar Bills

CA SB321

Late signature curing expenditure reports.

CA SB1349

Taxation: tax expenditures: Legislative Analyst’s Office: assessment, report, and recommendation.

AR HB1043

To Require Disclosure And Reporting Of Noncandidate Expenditures Pertaining To Appellate Judicial Elections; And To Adopt New Laws Concerning Appellate Judicial Campaigns.

AZ SB1408

Campaign finance; public service corporations

MN SF45

Certain requirements modification for the Tax expenditure Review Commission

CA AB530

California State University: fiscal transparency.

MN HF1106

Tax Expenditure Review Commission requirements modified, and legislative requirements for new or renewed tax expenditures repealed.

LA HB1

Provides for the ordinary operating expenses of state government for Fiscal Year 2026-2027