---
type: "Bill"
title: "HEALTH PREMIUM TAX FOR LAW ENFORCEMENT"
description: "HEALTH PREMIUM TAX FOR LAW ENFORCEMENT"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2023"
identifier: "SB 491"
citation: "New Mexico SB 491 (2023)"
classification: ["bill"]
subjects: ["FINANCE", "PUBLIC", "INSURANCE", "LAW ENFORCEMENT (sheriffs", "police)"]
status: "enacted"
primary_sponsors: ["Muñoz, George K."]
version_count: 2
action_count: 8
vote_count: 0
first_action: "2023-02-16"
last_action: "2023-04-06"
source: "openstates"
source_identifier: "ocd-bill/d0a3c58e-2f05-43cb-8218-69efbcaccbcf"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=491&year=23"
source_hash: "e28b9c2bb9e4eb4adde99949ddd87655d29c9e248b8f45fcc1a6d9876cb1664c"
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 491 (2023) — HEALTH PREMIUM TAX FOR LAW ENFORCEMENT

## 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/23%20Regular/final/SB0491.PDF)
2. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0491.HTML)

## Sponsors

- Muñoz, George K. — primary (person)

## Timeline

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

- **2023-02-16** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2023-03-17** passed House `passage`
- **2023-03-14** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-16** passed Senate `passage`
- **2023-03-16** Sent to House Commerce & Economic Development Committee `introduction, referral-committee`
- **2023-03-16** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-10** DO PASS committee report adopted `committee-passage-favorable`
- **2023-04-06** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d0a3c58e-2f05-43cb-8218-69efbcaccbcf`. Confidence: reported (aggregated from official New Mexico legislature records).