---
type: "Bill"
title: "UNIFORM DIVISION OF INCOME FOR TAX PURPOSES"
description: "UNIFORM DIVISION OF INCOME FOR TAX PURPOSES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2021"
identifier: "SB 218"
citation: "New Mexico SB 218 (2021)"
classification: ["bill"]
subjects: ["STATE AGENCIES & DEPARTMENTS (including reorganization)", "TAXATION ADMINISTRATION"]
status: "enacted"
primary_sponsors: ["Shendo, Benny, Jr."]
version_count: 3
action_count: 8
vote_count: 0
first_action: "2021-01-31"
last_action: "2021-04-07"
source: "openstates"
source_identifier: "ocd-bill/c50235c2-0485-416c-a5f9-6d54ad6fba09"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=218&year=21"
source_hash: "472b4d15dc1eafbd9104f5d7ee46e4d87be4d1ea0019324ce2f5578da11b1074"
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 218 (2021) — UNIFORM DIVISION OF INCOME FOR TAX PURPOSES

## 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/SB0218.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/SB0218.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/senate/SB0218.HTML)

## Sponsors

- Shendo, Benny, Jr. — primary (person)

## Timeline

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

- **2021-01-31** Sent to Senate Tax, Business and Transportation Committee & Senate Judiciary Committee `introduction, referral-committee`
- **2021-02-24** DO PASS committee report adopted `committee-passage-favorable`
- **2021-03-09** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2021-03-08** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2021-03-09** passed Senate `passage`
- **2021-03-12** DO PASS committee report adopted `committee-passage-favorable`
- **2021-03-16** passed House `passage`
- **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/c50235c2-0485-416c-a5f9-6d54ad6fba09`. Confidence: reported (aggregated from official New Mexico legislature records).