---
type: "Bill"
title: "TAX DEDUCTION FOR MEDICAL EQUIPMENT"
description: "TAX DEDUCTION FOR MEDICAL EQUIPMENT"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2020"
identifier: "HB 109"
citation: "New Mexico HB 109 (2020)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING", "HEALTH & HEALTH FACILITIES"]
status: "enacted"
primary_sponsors: ["Martínez, Javier"]
version_count: 2
action_count: 9
vote_count: 0
first_action: "2020-01-07"
last_action: "2020-03-04"
source: "openstates"
source_identifier: "ocd-bill/83cd39cb-016b-4326-8f13-3f2e85985c3b"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=109&year=20"
source_hash: "b5d56655de5993f33654dc801fbb455784c2a8d43057903945c58e0944d63e77"
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 109 (2020) — TAX DEDUCTION FOR MEDICAL EQUIPMENT

## 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/20%20Regular/final/HB0109.PDF)
2. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/20%20Regular/bills/house/HB0109.HTML)

## Sponsors

- Martínez, Javier — primary (person)

## Timeline

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

- **2020-03-04** Signed `executive-signature`
- **2020-01-07** Sent to House Pre-file `introduction, referral-committee`
- **2020-01-22** Sent to House Health & Human Services Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2020-02-03** DO PASS committee report adopted `committee-passage-favorable`
- **2020-02-08** DO PASS committee report adopted `committee-passage-favorable`
- **2020-02-12** passed House `passage`
- **2020-02-13** Sent to Senate Finance Committee `introduction, referral-committee`
- **2020-02-17** withdrawn from committee `withdrawal`
- **2020-02-19** passed Senate `passage`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/83cd39cb-016b-4326-8f13-3f2e85985c3b`. Confidence: reported (aggregated from official New Mexico legislature records).