republic-os/legislation/us/states/nm/2021/sb-1.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	RESTAURANT GROSS RECEIPT TAX DEDUCTION	RESTAURANT GROSS RECEIPT TAX DEDUCTION	us/states/nm	New Mexico Legislature	2021	SB 1	New Mexico SB 1 (2021)	bill	TAXATION GROSS RECEIPTS & COMPENSATING	enacted	Candelaria, Jacob R. Hemphill, Siah Correa Martínez, Javier Wirth, Peter	3	9	0	2021-01-19	2021-03-03	openstates	ocd-bill/eab87f83-2bdc-44d9-ae22-9ae4f948b501	http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=1&year=21	5e04b62796914c1b52a5beffdc273994b1184d03689264e2ae0a1094fa7efaee	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-nm

New Mexico SB 1 (2021) — RESTAURANT GROSS RECEIPT TAX DEDUCTION

Version chain

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

1. Amendments in Context (committee substitute) — source
2. Final Version (committee substitute) — source
3. introduced version (committee substitute) — source

Sponsors

• Candelaria, Jacob R. — primary (person)
• Hemphill, Siah Correa — primary (person)
• Martínez, Javier — primary (person)
• Wirth, Peter — primary (person)

Timeline

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

• 2021-02-01 DO PASS committee report adopted committee-passage-favorable
• 2021-01-19 Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee introduction, referral-committee
• 2021-02-10 passed Senate passage
• 2021-02-10 floor substitute adopted (1 amendment)
• 2021-02-10 DO PASS, as amended, committee report adopted committee-passage-favorable
• 2021-02-16 DO PASS committee report adopted committee-passage-favorable
• 2021-02-11 Sent to House Taxation & Revenue Committee introduction, referral-committee
• 2021-02-24 passed House passage
• 2021-03-03 Signed executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/eab87f83-2bdc-44d9-ae22-9ae4f948b501. Confidence: reported (aggregated from official New Mexico legislature records).