---
type: "Bill"
title: "TAX CHANGES"
description: "TAX CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2026"
identifier: "HB 291"
citation: "New Mexico HB 291 (2026)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING", "TAXATION", "OTHER (gas", "cigarettes", "etc.)", "TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: ["Lente, Derrick J.", "Silva, Sarah"]
version_count: 3
action_count: 7
vote_count: 2
first_action: "2026-02-04"
last_action: "2026-03-05"
source: "openstates"
source_identifier: "ocd-bill/207ae214-a677-4fc9-9eb1-097713a2969e"
source_url: "https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=291&year=26"
source_hash: "c504d70088843ef2f153c04fa1a09778a845376982a6e4392eff444b1aa170be"
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 291 (2026) — 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](https://www.nmlegis.gov/Sessions/26%20Regular/Amendments_In_Context/HB0291.pdf)
2. **Final Version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/final/HB0291.PDF)
3. **introduced version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/house/HB0291.HTML)

## Votes

- senate passage — **36–2** (pass) · upper
- house passage — **59–8** (pass) · lower

## Sponsors

- Lente, Derrick J. — primary (person)
- Silva, Sarah — primary (person)

## Timeline

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

- **2026-02-18** DO PASS committee report adopted `committee-passage-favorable`
- **2026-02-18** passed Senate `passage`
- **2026-03-05** Signed `executive-signature`
- **2026-02-09** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2026-02-04** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2026-02-12** passed House `passage`
- **2026-02-12** Sent to Senate Tax, Business and Transportation Committee `introduction, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/207ae214-a677-4fc9-9eb1-097713a2969e`. Confidence: reported (aggregated from official New Mexico legislature records).