---
type: "Bill"
title: "TAX CHANGES"
description: "TAX CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2021"
identifier: "HB 291"
citation: "New Mexico HB 291 (2021)"
classification: ["bill"]
subjects: ["TAXATION ADMINISTRATION", "TAXATION", "INCOME", "TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: ["Chandler, Christine", "Martínez, Javier", "McQueen, Matthew"]
version_count: 4
action_count: 10
vote_count: 0
first_action: "2021-02-18"
last_action: "2021-04-07"
source: "openstates"
source_identifier: "ocd-bill/4c0789c8-d2bb-40e7-8188-53ba3e4d8007"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=291&year=21"
source_hash: "5da0dba9ca2d33593c147af7b96ad3522be31ec66d3b15494c87b66619e79fdb"
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 291 (2021) — 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/21%20Regular/Amendments_In_Context/HB0291.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/HB0291.PDF)
3. **TR substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0291TRS.HTML)
4. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0291.HTML)

## Sponsors

- Chandler, Christine — primary (person)
- Martínez, Javier — primary (person)
- McQueen, Matthew — primary (person)

## Timeline

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

- **2021-02-18** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2021-03-01** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2021-03-03** floor substitute adopted (1 amendment)
- **2021-03-03** passed House `passage`
- **2021-03-04** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2021-03-18** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2021-03-19** passed Senate `passage`
- **2021-03-19** House concurred in Senate amendments
- **2021-03-13** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2021-04-07** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4c0789c8-d2bb-40e7-8188-53ba3e4d8007`. Confidence: reported (aggregated from official New Mexico legislature records).