Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/nm/2026/sb-151.md

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+---
+type: "Bill"
+title: "CORPORATE INCOME TAX CHANGES"
+description: "CORPORATE INCOME TAX CHANGES"
+jurisdiction: "us/states/nm"
+legislature: "New Mexico Legislature"
+session: "2026"
+identifier: "SB 151"
+citation: "New Mexico SB 151 (2026)"
+classification: ["bill"]
+subjects: ["BUSINESS & INDUSTRY", "TAXATION", "INCOME"]
+status: "enacted"
+primary_sponsors: ["Berghmans, Heather", "Figueroa, Natalie", "Parajón, Cristina", "Wirth, Peter"]
+version_count: 5
+action_count: 11
+vote_count: 2
+first_action: "2026-01-26"
+last_action: "2026-03-11"
+source: "openstates"
+source_identifier: "ocd-bill/09792a17-77a6-456c-95d1-28d50bf372a4"
+source_url: "https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=151&year=26"
+source_hash: "8d2ba62f284682cd177bb2b569961f931017f832d9cd567059300af19ca75a8b"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-nm"]
+---
+
+# New Mexico SB 151 (2026) — CORPORATE INCOME TAX CHANGES
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Amendments in Context** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/Amendments_In_Context/SB0151.pdf)
+2. **CT substitute** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/senate/SB0151CTS.HTML)
+3. **FC substitute** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/senate/SB0151FCS.HTML)
+4. **Final Version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/final/SB0151.PDF)
+5. **introduced version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/senate/SB0151.HTML)
+
+## Votes
+
+- senate passage — **24–17** (pass) · upper
+- house passage — **43–19** (pass) · lower
+
+## Sponsors
+
+- Berghmans, Heather — primary (person)
+- Figueroa, Natalie — primary (person)
+- Parajón, Cristina — primary (person)
+- Wirth, Peter — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2026-02-18** passed House `passage`
+- **2026-02-18** Senate concurred in House amendments
+- **2026-02-18** DO PASS, as amended, committee report adopted `committee-passage-favorable`
+- **2026-01-26** Sent to Senate Committees' Committee & Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
+- **2026-01-27** germane
+- **2026-02-09** DO NOT PASS, replaced with committee substitute `committee-passage`
+- **2026-03-11** Signed `executive-signature`
+- **2026-02-14** DO NOT PASS, replaced with committee substitute `committee-passage`
+- **2026-02-15** floor substitute adopted (1 amendment)
+- **2026-02-15** passed Senate `passage`
+- **2026-02-16** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/09792a17-77a6-456c-95d1-28d50bf372a4`. Confidence: reported (aggregated from official New Mexico legislature records).
+