---
type: "Bill"
title: "ENTITY-LEVEL TAX INCOME & PAYMENT"
description: "ENTITY-LEVEL TAX INCOME & PAYMENT"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2022"
identifier: "HB 102"
citation: "New Mexico HB 102 (2022)"
classification: ["bill"]
subjects: ["BUSINESS & INDUSTRY", "TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: ["Cadena, Micaela Lara", "Harper, Jason C."]
version_count: 3
action_count: 8
vote_count: 0
first_action: "2022-01-20"
last_action: "2022-03-08"
source: "openstates"
source_identifier: "ocd-bill/9a666ae0-3cac-41b3-bb9f-63729083cbb3"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=102&year=22"
source_hash: "7151524516e8c22d18365ff3c1c3d8ceeea8cee2c3dddfbeb39e86c7e989a9ce"
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 102 (2022) — ENTITY-LEVEL TAX INCOME & PAYMENT

## 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/22%20Regular/Amendments_In_Context/HB0102.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/final/HB0102.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/bills/house/HB0102.HTML)

## Sponsors

- Cadena, Micaela Lara — primary (person)
- Harper, Jason C. — primary (person)

## Timeline

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

- **2022-01-20** Sent to House Commerce & Economic Development Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2022-02-17** passed Senate `passage`
- **2022-02-07** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2022-02-15** DO PASS committee report adopted `committee-passage-favorable`
- **2022-01-31** DO PASS committee report adopted `committee-passage-favorable`
- **2022-02-12** passed House `passage`
- **2022-02-13** Sent to Senate Tax, Business and Transportation Committee `introduction, referral-committee`
- **2022-03-08** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a666ae0-3cac-41b3-bb9f-63729083cbb3`. Confidence: reported (aggregated from official New Mexico legislature records).