Fabio
65 lines
2.7 KiB
Markdown
65 lines
2.7 KiB
Markdown
---
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type: "Bill"
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title: "RESTAURANT GROSS RECEIPT TAX DEDUCTION"
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description: "RESTAURANT GROSS RECEIPT TAX DEDUCTION"
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jurisdiction: "us/states/nm"
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legislature: "New Mexico Legislature"
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session: "2021"
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identifier: "SB 1"
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citation: "New Mexico SB 1 (2021)"
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classification: ["bill"]
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subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING"]
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status: "enacted"
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primary_sponsors: ["Candelaria, Jacob R.", "Hemphill, Siah Correa", "Martínez, Javier", "Wirth, Peter"]
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version_count: 3
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action_count: 9
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vote_count: 0
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first_action: "2021-01-19"
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last_action: "2021-03-03"
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source: "openstates"
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source_identifier: "ocd-bill/eab87f83-2bdc-44d9-ae22-9ae4f948b501"
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source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=1&year=21"
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source_hash: "5e04b62796914c1b52a5beffdc273994b1184d03689264e2ae0a1094fa7efaee"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-nm"]
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---
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# New Mexico SB 1 (2021) — RESTAURANT GROSS RECEIPT TAX DEDUCTION
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Amendments in Context** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/Amendments_In_Context/SB0001.pdf)
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2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/SB0001.PDF)
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3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/senate/SB0001.HTML)
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## Sponsors
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- Candelaria, Jacob R. — primary (person)
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- Hemphill, Siah Correa — primary (person)
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- Martínez, Javier — primary (person)
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- Wirth, Peter — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-01** DO PASS committee report adopted `committee-passage-favorable`
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- **2021-01-19** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
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- **2021-02-10** passed Senate `passage`
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- **2021-02-10** floor substitute adopted (1 amendment)
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- **2021-02-10** DO PASS, as amended, committee report adopted `committee-passage-favorable`
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- **2021-02-16** DO PASS committee report adopted `committee-passage-favorable`
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- **2021-02-11** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
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- **2021-02-24** passed House `passage`
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- **2021-03-03** Signed `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eab87f83-2bdc-44d9-ae22-9ae4f948b501`. Confidence: reported (aggregated from official New Mexico legislature records).
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