---
type: "Bill"
title: "ALTERNATIVE EVIDENCE FOR TAX DEDUCTIONS"
description: "ALTERNATIVE EVIDENCE FOR TAX DEDUCTIONS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2018"
identifier: "HB 194"
citation: "New Mexico HB 194 (2018)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING"]
status: "enacted"
primary_sponsors: ["Brown, Cathrynn N.", "Harper, Jason C.", "Sanchez, Clemente", "Trujillo, Carl"]
version_count: 3
action_count: 8
vote_count: 2
first_action: "2018-01-24"
last_action: "2018-03-03"
source: "openstates"
source_identifier: "ocd-bill/ed4b86bd-c91d-47c4-ac82-318fe46e45a7"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=194&year=18"
source_hash: "702ae7fa161f68b730c3bd48e0dec4e128bc87f42d9a56a0b0307ce56b2a13d2"
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 HB 194 (2018) — ALTERNATIVE EVIDENCE FOR TAX DEDUCTIONS

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/18%20Regular/final/HB0194.PDF)
2. **TR substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/18%20Regular/bills/house/HB0194TRS.HTML)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/18%20Regular/bills/house/HB0194.HTML)

## Votes

- senate passage — **38–0** (pass) · upper
- house passage — **67–0** (pass) · lower

## Sponsors

- Brown, Cathrynn N. — primary (person)
- Harper, Jason C. — primary (person)
- Sanchez, Clemente — primary (person)
- Trujillo, Carl — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-24** Sent to House Taxation and Revenue Committee `introduction, referral-committee`
- **2018-01-31** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2018-02-05** passed House `passage`
- **2018-02-06** Sent to Senate Corporations and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2018-02-10** DO PASS committee report adopted `committee-passage-favorable`
- **2018-02-14** passed Senate `passage`
- **2018-03-03** Signed `executive-signature`
- **2018-02-13** DO PASS committee report adopted `committee-passage-favorable`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ed4b86bd-c91d-47c4-ac82-318fe46e45a7`. Confidence: reported (aggregated from official New Mexico legislature records).