---
type: "Bill"
title: "RESTAURANT GROSS RECEIPT TAX DEDUCTION"
description: "RESTAURANT GROSS RECEIPT TAX DEDUCTION"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2021"
identifier: "SB 1"
citation: "New Mexico SB 1 (2021)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING"]
status: "enacted"
primary_sponsors: ["Candelaria, Jacob R.", "Hemphill, Siah Correa", "Martínez, Javier", "Wirth, Peter"]
version_count: 3
action_count: 9
vote_count: 0
first_action: "2021-01-19"
last_action: "2021-03-03"
source: "openstates"
source_identifier: "ocd-bill/eab87f83-2bdc-44d9-ae22-9ae4f948b501"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=1&year=21"
source_hash: "5e04b62796914c1b52a5beffdc273994b1184d03689264e2ae0a1094fa7efaee"
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 SB 1 (2021) — RESTAURANT GROSS RECEIPT TAX DEDUCTION

## 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/SB0001.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/SB0001.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/senate/SB0001.HTML)

## Sponsors

- Candelaria, Jacob R. — primary (person)
- Hemphill, Siah Correa — primary (person)
- Martínez, Javier — primary (person)
- Wirth, Peter — primary (person)

## Timeline

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

- **2021-02-01** DO PASS committee report adopted `committee-passage-favorable`
- **2021-01-19** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2021-02-10** passed Senate `passage`
- **2021-02-10** floor substitute adopted (1 amendment)
- **2021-02-10** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2021-02-16** DO PASS committee report adopted `committee-passage-favorable`
- **2021-02-11** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2021-02-24** passed House `passage`
- **2021-03-03** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eab87f83-2bdc-44d9-ae22-9ae4f948b501`. Confidence: reported (aggregated from official New Mexico legislature records).