Election safety, comprehensive tax package measures now head to the House
(Santa Fe, NM) — Welcome to the first edition of the New Mexico Senate Floor Wrap for the Second Session of the 57th Legislature. This daily report by the New Mexico Senate Majority Office aims to provide a regular summary of legislation and action taken on the Senate Floor as the 30-day session nears its final days. Today, the Senate considered legislation related to election safety and passed a coordinated tax package that supports our healthcare providers, strengthens local journalism, and creates jobs across multiple sectors to support housing. Today’s actions include:
Tax Package (Multiple Sponsors)
Passed on the floor by a vote of 24-17, the omnibus tax legislation combines multiple tax-related bills into a single piece of legislation (now Senate Bill 151), designed to address multiple economic priorities through targeted tax incentives and reforms.
The Senate tax package includes:
- SB 12 – Physician Tax Credit: Establishes tax credits (up to $10k) to attract and retain physicians in New Mexico, addressing the state’s healthcare workforce shortage.
- SB 92 – Construction Materials Gross Receipts: Modifies gross receipts tax treatment for construction materials to support the building industry and reduce costs for development projects.
- SB 120 – Local Journalist Employment Tax Credit: Provides tax credits for employers who hire local journalists, supporting independent journalism and local news coverage across the state.
- SB 150 – Local News Printer Tax Credit: Creates a personal income tax credit and a corporate income tax credit for local news printing entities that provide manufacturing production and printing services in New Mexico.
- SB 133 – Health Equipment GRT Deduction: Establishes a gross receipts tax deduction for health equipment purchases, making essential medical technology more affordable for healthcare providers.
- SB 151 – Corporate Income Tax Changes: Implements reforms to the corporate income tax structure to enhance New Mexico’s business competitiveness while ensuring fair revenue collection.
“This comprehensive package represents a strategic approach to addressing some of New Mexico’s most pressing economic challenges,” said Senator Carrie Hamblen, Chair of the Senate Tax, Business and Transportation Committee. “With this bill, we’ve created a coordinated tax policy that supports our healthcare providers, strengthens local journalism, and creates jobs across multiple sectors to support housing. This is about building a stronger, more resilient economy for all New Mexicans.”
The capacity for the tax package (created through the original SB 151) is approximately $110 million. Senate-proposed credits come to approximately $55 million, and as the bill goes through the House it is expected that they will include an additional $55 million in other incentives.
Protecting the Integrity of New Mexico’s Elections (Sponsored by Senator Joseph Cervantes and Senator Katy Duhigg)
Senate Bills 261 and 264 passed on the Senate Floor by votes of 23-17 and 26-16, respectively. These measures seek to amend and fortify New Mexico’s Election Code.
Senate Bill 261 amends existing law prohibiting firearms within 100 feet of polling places and 50 feet from monitored ballot drop boxes, eliminating the exemption for concealed carry license holders and law enforcement officers. The bill allows only for the following limited exceptions to the ban: private citizens inside private vehicles, law enforcement when specifically requested by election officials to maintain order or respond to emergencies, and commissioned law enforcement officers whose offices are located in the same facility as the polling place.
Senate Bill 264 fortifies New Mexico elections from federal overreach and interference. The bill prohibits unauthorized federal troops at polling places and deems the ordering of such deployment a fourth-degree felony. The bill creates penalties for anyone acting under “the color of law,” attempting to alter voter qualifications, or imposing elections rules contrary to state law. As well as upgrading multiple election-related offenses to fourth-degree felonies, Senate Bill 264 authorizes several parties to pursue legal action against anyone violating election protections.
“New Mexico elections have been rated the best run in the country. During this time of heightened national concern about election security and voter intimidation, it’s important to protect that institution and New Mexicans’ suffrage from interference,” said Sen. Duhigg.
Addressing the Disruptive Effects of Cell Phones and Other Devices in Schools (Sponsored by Senator Maestas)
By a vote of 32-6, a bipartisan effort to restrict the use of wireless communications devices in public schools has passed the New Mexico Senate. Senate Bill 23 amends legislation introduced last year which instructed school districts to adopt a policy regarding the use of devices in the classroom; the proposed changes would require districts to explicitly prohibit student use of
wireless devices during the school day. The bill also clarifies reasonable exceptions, which still includes emergencies and accessibility and medical accommodations. It also adds photo and video recording devices to the defined list of devices.
Additional Business:
- House Bill 63/ec – NMFA WATER PROJECT FUND PROJECTS (Passes 39-0)
- House Bill 109/a – WATER PROJECT FUND CHANGES (Passes 42-0)
- House Bill 111 – WATER LAW VIOLATION MAXIMUM PENALTY, Sen. Stewart (Passes 39-3)
- Senate Joint Resolution 7 – SANTA FE PROPERTY EXCHANGE, Sens. Trujillo and Wirth (Passes 41-0)
The New Mexico Senate will reconvene at 10:30 on Monday February 16, 2026.
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