---
type: "Bill"
title: "TAX CHANGES"
description: "TAX CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2022"
identifier: "HB 163"
citation: "New Mexico HB 163 (2022)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING", "TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: ["Cadena, Micaela Lara", "Chandler, Christine", "Martínez, Javier", "Padilla, Michael", "Wirth, Peter"]
version_count: 4
action_count: 10
vote_count: 0
first_action: "2022-01-28"
last_action: "2022-03-08"
source: "openstates"
source_identifier: "ocd-bill/386816cf-ac84-4285-a472-1bec8e576d06"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=163&year=22"
source_hash: "bdd9f485139f239d572f48e01af1caf99e8c4d2dcc0205f90cbc68d65e645c08"
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 163 (2022) — 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/22%20Regular/Amendments_In_Context/HB0163.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/final/HB0163.PDF)
3. **TR substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/bills/house/HB0163TRS.HTML)
4. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/bills/house/HB0163.HTML)

## Sponsors

- Cadena, Micaela Lara — primary (person)
- Chandler, Christine — primary (person)
- Martínez, Javier — primary (person)
- Padilla, Michael — primary (person)
- Wirth, Peter — primary (person)

## Timeline

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

- **2022-02-17** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2022-02-15** floor substitute adopted (1 amendment)
- **2022-02-15** passed House `passage`
- **2022-01-28** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2022-02-17** floor substitute adopted (1 amendment)
- **2022-02-17** passed Senate `passage`
- **2022-02-17** House concurred in Senate amendments
- **2022-02-15** Sent to Senate Finance Committee `introduction, referral-committee`
- **2022-02-14** DO NOT PASS, replaced with committee substitute `committee-passage`
- **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/386816cf-ac84-4285-a472-1bec8e576d06`. Confidence: reported (aggregated from official New Mexico legislature records).