---
type: "Bill"
title: "OIL & GAS CONSERVATION TAX ACT CHANGES"
description: "OIL & GAS CONSERVATION TAX ACT CHANGES"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2026"
identifier: "HB 80"
citation: "New Mexico HB 80 (2026)"
classification: ["bill"]
subjects: ["ENERGY & NATURAL RESOURCES", "TAXATION", "OTHER (gas", "cigarettes", "etc.)"]
status: "enacted"
primary_sponsors: ["Dixon, Meredith A.", "Henry, Jonathan A.", "Murphy, Mark B.", "Sariñana, Debra M.", "Sena Cortez, Elaine"]
version_count: 3
action_count: 9
vote_count: 2
first_action: "2026-01-14"
last_action: "2026-03-10"
source: "openstates"
source_identifier: "ocd-bill/67c2cc32-c6ce-429c-b93d-c65a01fc3a4c"
source_url: "https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=80&year=26"
source_hash: "cbacdac0aefba2d07689faef047c455c61f69a912a0577324274a89a3e37af76"
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 80 (2026) — OIL & GAS CONSERVATION TAX ACT CHANGES

## Version chain

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

1. **EN substitute** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/house/HB0080ENS.HTML)
2. **Final Version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/final/HB0080.PDF)
3. **introduced version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/house/HB0080.HTML)

## Votes

- senate passage — **38–0** (pass) · upper
- house passage — **63–0** (pass) · lower

## Sponsors

- Dixon, Meredith A. — primary (person)
- Henry, Jonathan A. — primary (person)
- Murphy, Mark B. — primary (person)
- Sariñana, Debra M. — primary (person)
- Sena Cortez, Elaine — primary (person)

## Timeline

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

- **2026-02-18** passed Senate `passage`
- **2026-01-14** Sent to House Pre-file `introduction, referral-committee`
- **2026-01-22** Sent to House Energy, Environment and Natural Resources Committee & House Appropriations & Finance Committee `introduction, referral-committee`
- **2026-01-27** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2026-02-15** passed House `passage`
- **2026-03-10** Signed `executive-signature`
- **2026-02-16** Sent to Senate Finance Committee `introduction, referral-committee`
- **2026-02-17** DO PASS committee report adopted `committee-passage-favorable`
- **2026-02-11** DO PASS committee report adopted `committee-passage-favorable`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/67c2cc32-c6ce-429c-b93d-c65a01fc3a4c`. Confidence: reported (aggregated from official New Mexico legislature records).