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---
type: "Bill"
title: "DE-EARMARK LOCAL OPTION GROSS RECEIPTS"
description: "DE-EARMARK LOCAL OPTION GROSS RECEIPTS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2019"
identifier: "HB 479"
citation: "New Mexico HB 479 (2019)"
classification: ["bill"]
subjects: ["TAXATION", "GROSS RECEIPTS & COMPENSATING", "LOCAL GOVERNMENT"]
status: "enacted"
primary_sponsors: ["Chandler, Christine", "Dow, Rebecca", "Harper, Jason C.", "Ivey-Soto, Daniel A.", "Martínez, Javier"]
version_count: 3
action_count: 9
vote_count: 1
first_action: "2019-02-05"
last_action: "2019-04-05"
source: "openstates"
source_identifier: "ocd-bill/803e8371-2bed-443e-9472-10e513a2a069"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=479&year=19"
source_hash: "2689b065d97d5e5a75bba35a00e2959d4e8f7fcb15ddc1a55e9a90d99b0fb4ce"
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 479 (2019) — DE-EARMARK LOCAL OPTION GROSS RECEIPTS
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Amendments in Context** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/Amendments_In_Context/HB0479.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/final/HB0479.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/bills/house/HB0479.HTML)
## Votes
- house passage — **640** (pass) · lower
## Sponsors
- Chandler, Christine — primary (person)
- Dow, Rebecca — primary (person)
- Harper, Jason C. — primary (person)
- Ivey-Soto, Daniel A. — primary (person)
- Martínez, Javier — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2019-02-05** Sent to House Local Government, Land Grants & Cultural Affairs Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2019-02-14** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2019-02-20** DO PASS committee report adopted `committee-passage-favorable`
- **2019-02-22** passed House `passage`
- **2019-02-25** Sent to Senate Corporations and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2019-03-02** DO PASS committee report adopted `committee-passage-favorable`
- **2019-03-09** DO PASS committee report adopted `committee-passage-favorable`
- **2019-03-09** passed Senate `passage`
- **2019-04-05** Signed `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/803e8371-2bed-443e-9472-10e513a2a069`. Confidence: reported (aggregated from official New Mexico legislature records).