---
type: "Bill"
title: "TAX ADMINISTRATION CHANGES"
description: "TAX ADMINISTRATION CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2023"
identifier: "SB 146"
citation: "New Mexico SB 146 (2023)"
classification: ["bill"]
subjects: ["TAXATION ADMINISTRATION", "TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: ["Harper, Jason C.", "Shendo, Benny, Jr."]
version_count: 3
action_count: 10
vote_count: 0
first_action: "2023-01-19"
last_action: "2023-03-30"
source: "openstates"
source_identifier: "ocd-bill/a9d92340-789a-4b50-b847-17b54d9b0d70"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=146&year=23"
source_hash: "7098b23e42112e6da74a95dad15fc3e1113eb751125c35c8c8855f813ac0541c"
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 146 (2023) — TAX ADMINISTRATION 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/23%20Regular/Amendments_In_Context/SB0146.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/final/SB0146.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0146.HTML)

## Sponsors

- Harper, Jason C. — primary (person)
- Shendo, Benny, Jr. — primary (person)

## Timeline

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

- **2023-01-19** Sent to Senate Tax, Business and Transportation Committee & Senate Judiciary Committee & Senate Finance Committee `introduction, referral-committee`
- **2023-02-17** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2023-03-17** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-18** passed House `passage`
- **2023-03-14** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2023-03-16** floor substitute adopted (1 amendment)
- **2023-03-16** passed Senate `passage`
- **2023-03-16** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2023-03-04** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-30** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a9d92340-789a-4b50-b847-17b54d9b0d70`. Confidence: reported (aggregated from official New Mexico legislature records).