---
type: "Bill"
title: "GRT DEDUCTION FOR NONATHLETIC SPECIAL EVENTS"
description: "GRT DEDUCTION FOR NONATHLETIC SPECIAL EVENTS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2022"
identifier: "HB 39"
citation: "New Mexico HB 39 (2022)"
classification: ["bill"]
subjects: ["EDUCATION", "POST SECONDARY", "TAXATION", "GROSS RECEIPTS & COMPENSATING"]
status: "enacted"
primary_sponsors: ["Gallegos, Doreen Y."]
version_count: 2
action_count: 10
vote_count: 0
first_action: "2022-01-06"
last_action: "2022-03-08"
source: "openstates"
source_identifier: "ocd-bill/860cf9b1-e1e1-4e63-a86b-b121185ce85d"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=39&year=22"
source_hash: "2e63903d56a21dd9e16c03d945cbd55c3ab3e24b86134d1efe44b910f1fab24b"
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 39 (2022) — GRT DEDUCTION FOR NONATHLETIC SPECIAL EVENTS

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/final/HB0039.PDF)
2. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/bills/house/HB0039.HTML)

## Sponsors

- Gallegos, Doreen Y. — primary (person)

## Timeline

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

- **2022-01-06** Sent to `introduction, referral-committee`
- **2022-01-19** Sent to House Education Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2022-02-17** passed Senate `passage`
- **2022-02-05** passed House `passage`
- **2022-02-07** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2022-02-15** DO PASS committee report adopted `committee-passage-favorable`
- **2022-02-11** DO PASS committee report adopted `committee-passage-favorable`
- **2022-01-26** DO PASS committee report adopted `committee-passage-favorable`
- **2022-02-01** DO PASS committee report adopted `committee-passage-favorable`
- **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/860cf9b1-e1e1-4e63-a86b-b121185ce85d`. Confidence: reported (aggregated from official New Mexico legislature records).