c5c7033001
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
63 lines
2.6 KiB
Markdown
63 lines
2.6 KiB
Markdown
---
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type: "Bill"
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title: "PASS-THROUGH ENTITY TAX CREDIT"
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description: "PASS-THROUGH ENTITY TAX CREDIT"
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jurisdiction: "us/states/nm"
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legislature: "New Mexico Legislature"
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session: "2023"
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identifier: "HB 368"
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citation: "New Mexico HB 368 (2023)"
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classification: ["bill"]
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subjects: ["TAXATION ADMINISTRATION", "TAXATION", "INCOME"]
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status: "enacted"
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primary_sponsors: ["Cadena, Micaela Lara", "Harper, Jason C."]
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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: "2023-02-09"
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last_action: "2023-04-05"
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source: "openstates"
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source_identifier: "ocd-bill/685f3571-446b-49be-8820-300759be6303"
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source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=368&year=23"
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source_hash: "5cae5fbf71deb47692d9017b83f1f730d0ff8cb2ce6cf26a740eac2383731dd6"
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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 HB 368 (2023) — PASS-THROUGH ENTITY TAX CREDIT
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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/23%20Regular/Amendments_In_Context/HB0368.pdf)
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2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/final/HB0368.PDF)
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3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/house/HB0368.HTML)
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## Sponsors
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- Cadena, Micaela Lara — primary (person)
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- Harper, Jason C. — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-02-09** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
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- **2023-02-17** DO PASS, as amended, committee report adopted `committee-passage-favorable`
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- **2023-02-22** floor substitute adopted (1 amendment)
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- **2023-02-22** passed House `passage`
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- **2023-02-23** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
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- **2023-03-16** passed Senate `passage`
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- **2023-03-15** DO PASS committee report adopted `committee-passage-favorable`
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- **2023-03-12** DO PASS committee report adopted `committee-passage-favorable`
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- **2023-04-05** 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/685f3571-446b-49be-8820-300759be6303`. Confidence: reported (aggregated from official New Mexico legislature records).
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