---
type: "Bill"
title: "OMNIBUS TAX BILL"
description: "OMNIBUS TAX BILL"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2021"
identifier: "HB 98"
citation: "New Mexico HB 98 (2021)"
classification: ["bill"]
subjects: ["TAXATION ADMINISTRATION", "TAXATION", "GROSS RECEIPTS & COMPENSATING", "TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: ["Harper, Jason C.", "Martínez, Javier"]
version_count: 4
action_count: 10
vote_count: 0
first_action: "2021-01-15"
last_action: "2021-04-06"
source: "openstates"
source_identifier: "ocd-bill/efd4f23a-7304-4568-bda9-77d333881cab"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=98&year=21"
source_hash: "e211f70b4c00461db52b219db555e99ab4d68f4acf14c5ad5d6c323da3dd0a91"
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 98 (2021) — OMNIBUS TAX BILL

## 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/HB0098.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/HB0098.PDF)
3. **TR substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0098TRS.HTML)
4. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0098.HTML)

## Sponsors

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

## Timeline

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

- **2021-01-15** Sent to House Pre-file `introduction, referral-committee`
- **2021-01-19** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2021-02-09** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2021-02-11** floor substitute adopted (1 amendment)
- **2021-02-11** passed House `passage`
- **2021-02-11** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2021-03-18** withdrawn from committee `withdrawal`
- **2021-03-19** passed Senate `passage`
- **2021-03-13** DO PASS committee report adopted `committee-passage-favorable`
- **2021-04-06** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/efd4f23a-7304-4568-bda9-77d333881cab`. Confidence: reported (aggregated from official New Mexico legislature records).