republic-os/legislation/us/states/nm/2026/sb-151.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	CORPORATE INCOME TAX CHANGES	CORPORATE INCOME TAX CHANGES	us/states/nm	New Mexico Legislature	2026	SB 151	New Mexico SB 151 (2026)	bill	BUSINESS & INDUSTRY TAXATION INCOME	enacted	Berghmans, Heather Figueroa, Natalie Parajón, Cristina Wirth, Peter	5	11	2	2026-01-26	2026-03-11	openstates	ocd-bill/09792a17-77a6-456c-95d1-28d50bf372a4	https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=151&year=26	8d2ba62f284682cd177bb2b569961f931017f832d9cd567059300af19ca75a8b	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-nm

New Mexico SB 151 (2026) — CORPORATE INCOME TAX CHANGES

Version chain

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

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

Votes

• senate passage — 24–17 (pass) · upper
• house passage — 43–19 (pass) · lower

Sponsors

• Berghmans, Heather — primary (person)
• Figueroa, Natalie — primary (person)
• Parajón, Cristina — primary (person)
• Wirth, Peter — primary (person)

Timeline

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

• 2026-02-18 passed House passage
• 2026-02-18 Senate concurred in House amendments
• 2026-02-18 DO PASS, as amended, committee report adopted committee-passage-favorable
• 2026-01-26 Sent to Senate Committees' Committee & Senate Tax, Business and Transportation Committee & Senate Finance Committee introduction, referral-committee
• 2026-01-27 germane
• 2026-02-09 DO NOT PASS, replaced with committee substitute committee-passage
• 2026-03-11 Signed executive-signature
• 2026-02-14 DO NOT PASS, replaced with committee substitute committee-passage
• 2026-02-15 floor substitute adopted (1 amendment)
• 2026-02-15 passed Senate passage
• 2026-02-16 Sent to House Taxation & Revenue Committee introduction, referral-committee

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/09792a17-77a6-456c-95d1-28d50bf372a4. Confidence: reported (aggregated from official New Mexico legislature records).