---
type: "Bill"
title: "TAX CHANGES"
description: "TAX CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2020"
identifier: "HB 326"
citation: "New Mexico HB 326 (2020)"
classification: ["bill"]
subjects: ["TAXATION", "INCOME", "TAXATION", "GROSS RECEIPTS & COMPENSATING", "TAXATION", "OTHER (gas", "cigarettes", "etc.)"]
status: "enacted"
primary_sponsors: ["Harper, Jason C.", "Martínez, Javier"]
version_count: 3
action_count: 9
vote_count: 0
first_action: "2020-01-31"
last_action: "2020-03-10"
source: "openstates"
source_identifier: "ocd-bill/345ad83b-164f-4105-ac71-f4959f158791"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=326&year=20"
source_hash: "b5e97a2fe2e49415028e2e16afb875c2cef4baf7059b4634586325cf7eb3988b"
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 326 (2020) — 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](http://www.nmlegis.gov/Sessions/20%20Regular/Amendments_In_Context/HB0326.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/20%20Regular/final/HB0326.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/20%20Regular/bills/house/HB0326.HTML)

## Sponsors

- Harper, Jason C. — primary (person)
- Martínez, Javier — primary (person)

## Timeline

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

- **2020-03-10** Signed `executive-signature`
- **2020-01-31** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2020-02-08** DO PASS committee report adopted `committee-passage-favorable`
- **2020-02-12** passed House `passage`
- **2020-02-13** Sent to Senate Corporations and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2020-02-15** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2020-02-18** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2020-02-19** passed Senate `passage`
- **2020-02-20** House concurred in Senate amendments

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/345ad83b-164f-4105-ac71-f4959f158791`. Confidence: reported (aggregated from official New Mexico legislature records).