Rep. Rebecca Dow

Maddy summaryHB 207 would expand New Mexico's adoption tax credit to apply to the adoption of any child (not just those deemed "special needs"), increasing the credit amount from $1,500 to $7,000 per adopted child. The bill allows taxpayers who adopt a child to claim this credit against their state income tax liability, with any excess credit refunded if it exceeds the tax owed. It applies to taxpayers filing individual New Mexico income tax returns who adopt a child on or after January 1, 2025. The credit would be available for each year the child qualifies as a dependent for federal tax purposes.

Maddy summaryHB 376 creates a Border Security Division within New Mexico's Department of Public Safety (DPS) to prevent illegal entry of people, contraband, and firearms, enforce immigration laws, operate checkpoints, and establish satellite offices in Santa Teresa and Columbus. It also grants the governor authority to develop interstate agreements with other states for sharing border security intelligence and resources like physical barriers or surveillance systems. Additionally, the bill increases penalties for drug trafficking that causes death, requiring a minimum 12-year prison term for first offenses resulting in death, and raises fines for related violations. These provisions directly affect border communities, DPS operations, and individuals convicted of severe drug trafficking offenses.

Maddy summarySB 472 would allow New Mexico cities and counties to authorize off-highway vehicles (like ATVs and recreational dirt bikes) to operate on paved streets and highways within their boundaries, subject to specific safety requirements. To operate under this authorization, vehicles must have headlights, taillights, brakes, mirrors, and mufflers, while operators must hold valid licenses, insurance, and eye protection (with helmets for riders under 18). The bill requires local governments to establish speed limits and operating rules for these vehicles and ensures operators follow standard traffic laws except where conflicting with OHV-specific rules. This directly affects local governments (which can approve usage) and OHV owners/operators who wish to use paved roads.

Maddy summaryHB 177 creates a New Mexico income tax credit for parents homeschooling children who meet specific age and educational criteria. It allows eligible parents to claim a credit equal to their annual spending on approved curriculum materials (like textbooks and workbooks), up to $2,500 per child, after certification by the public education department. The credit is refundable if it exceeds the taxpayer’s liability, and must be claimed within three years of certification. This bill directly affects homeschooling families in New Mexico who qualify under the Public School Code.

Maddy summaryHB 388 creates a state-funded program providing financial accounts for low-income students in New Mexico to cover education expenses at private schools or approved services. Eligible students must be New Mexico residents, not yet graduated from high school, and have household income under 200% of the federal poverty level. The state deposits monthly funds into these accounts - equal to the average public school spending per grade - to pay for private school tuition, tutoring, textbooks, assessments, and transportation, but not exceeding actual costs. Unspent funds remain in the account until graduation, withdrawal, or after two years (with possible extensions), after which they revert to the state general fund.

Maddy summaryHB 304 creates a program to repay student loans for New Mexico law enforcement officers who work for county or municipal agencies. Eligible officers must have completed at least three years of service and apply through a state fund; repayment amounts are capped at $25,000 or the actual loan balance, tied to years served. The program requires officers to sign contracts agreeing to continue employment, with repayment made directly to lenders (federal, state, or commercial) upon annual employment verification. The law establishes a dedicated fund funded by state appropriations and repayments, with rules to determine eligibility and award amounts.

Maddy summaryHB 315 allocates $250,000 from the general fund to New Mexico State University's Board of Regents to create a statewide archaeology field school education program. The program will be developed collaboratively by the Department of Agriculture, Soil and Water Conservation Commission, and Cultural Affairs Department, targeting students and educators through hands-on archaeological training. The funding is restricted to fiscal year 2026, with any unspent balance reverting to the general fund. This is a program-specific appropriation, not a policy change affecting broader legislation.

Maddy summaryHB 208 allows New Mexico residents applying for a hunting or fishing license at the Department of Game and Fish to register to vote simultaneously. It adds the department of game and fish to existing state agencies (like motor vehicle offices) where eligible voters can register or update their registration during service interactions. The bill requires the department to appoint license vendors to accept voter registration forms, with all registrations transmitted to election officials within 10 days. This policy change directly affects people seeking hunting/fishing licenses who are not already registered to vote, expanding access points for voter registration without altering voting rights or requirements.

Maddy summaryHB 472 creates a corporate income tax credit for businesses rehabilitating abandoned buildings in New Mexico. Taxpayers can claim a 25% credit on qualified rehabilitation expenses (up to $700,000 per project), subject to pre-certification by the Economic Development Department and a $20 million annual cap on total credits. The credit requires projects to meet specific cost thresholds (80%-125% of estimated expenses) and must be certified within one year of completion. Unused credits may be carried forward for up to five years, and credits can be transferred to other taxpayers.

Maddy summaryThis bill (HM 18) is a House Memorial requesting New Mexico’s state auditor to create a task force addressing the shortage of certified public accountants (CPAs) in the state. The task force, including state departments and stakeholders like the American Institute of CPAs, will study solutions such as integrating accounting into STEM education, expanding K-12 and college programs, and improving workforce training. It specifically aims to tackle barriers like the 150-hour education requirement and declining interest in accounting careers, with recommendations due by November 2025. The bill directly affects New Mexico’s CPA workforce, accounting employers, and students pursuing accounting careers.