---
type: "Bill"
title: "TAX & FEE ADMIN FEES"
description: "TAX & FEE ADMIN FEES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2024"
identifier: "SB 148"
citation: "New Mexico SB 148 (2024)"
classification: ["bill"]
subjects: ["TAXATION ADMINISTRATION"]
status: "enacted"
primary_sponsors: ["Ivey-Soto, Daniel A.", "Lane, T. Ryan"]
version_count: 3
action_count: 9
vote_count: 2
first_action: "2024-01-22"
last_action: "2024-03-05"
source: "openstates"
source_identifier: "ocd-bill/1493fdfd-c026-4a0b-a44c-3562c30f7ea6"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=148&year=24"
source_hash: "5b43c2d38d422b58296c6c5af51e7a761c352e697bbc97346dd1504b08601313"
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 148 (2024) — TAX & FEE ADMIN FEES

## Version chain

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

1. **FC substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/24%20Regular/bills/senate/SB0148FCS.HTML)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/24%20Regular/final/SB0148.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/24%20Regular/bills/senate/SB0148.HTML)

## Votes

- senate passage — **34–0** (pass) · upper
- house passage — **59–1** (pass) · lower

## Sponsors

- Ivey-Soto, Daniel A. — primary (person)
- Lane, T. Ryan — primary (person)

## Timeline

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

- **2024-01-22** Sent to Senate Committees' Committee & Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2024-01-23** germane
- **2024-02-07** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2024-02-08** passed Senate `passage`
- **2024-02-08** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2024-02-02** DO PASS committee report adopted `committee-passage-favorable`
- **2024-02-12** DO PASS committee report adopted `committee-passage-favorable`
- **2024-03-05** Signed `executive-signature`
- **2024-02-14** passed House `passage`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1493fdfd-c026-4a0b-a44c-3562c30f7ea6`. Confidence: reported (aggregated from official New Mexico legislature records).