---
type: "Bill"
title: "TAX CHANGES"
description: "TAX CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2023"
identifier: "SB 147"
citation: "New Mexico SB 147 (2023)"
classification: ["bill"]
subjects: ["TAXATION ADMINISTRATION", "TAXATION", "GROSS RECEIPTS & COMPENSATING", "TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: ["Harper, Jason C.", "Shendo, Benny, Jr."]
version_count: 5
action_count: 8
vote_count: 0
first_action: "2023-01-19"
last_action: "2023-03-30"
source: "openstates"
source_identifier: "ocd-bill/9abc9bfd-c261-4cbd-9364-d3d3f6226230"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=147&year=23"
source_hash: "83fa92630152804fb6b5f2c8a3a37055f9fe14d76970394ecc417fceb7089c95"
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 147 (2023) — 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/23%20Regular/Amendments_In_Context/SB0147.pdf)
2. **CT substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0147CTS.HTML)
3. **FC substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0147FCS.HTML)
4. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/final/SB0147.PDF)
5. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0147.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 Finance Committee `introduction, referral-committee`
- **2023-02-28** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2023-03-02** passed Senate `passage`
- **2023-03-02** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2023-02-20** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2023-03-13** passed House `passage`
- **2023-03-08** 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/9abc9bfd-c261-4cbd-9364-d3d3f6226230`. Confidence: reported (aggregated from official New Mexico legislature records).