Maddy summarySB 184 would remove income limits that currently restrict which New Mexico residents can exclude Social Security income from state income tax. The bill amends Section 7-2-5.14 of New Mexico's tax code to eliminate the $75,000 (single filers), $100,000 (single), and $150,000 (joint filers) income caps, allowing all Social Security recipients to fully exclude their benefits from state taxation. This change directly affects New Mexico residents receiving Social Security benefits, regardless of their total income level. The policy would take effect for tax years beginning January 1, 2025, if enacted.
Sponsored bills
Maddy summaryThis bill establishes procedures for retiring New Mexico state flags that are no longer usable. It requires disposal through burning or another dignified method (like a public ceremony with military or patriotic groups) to honor the flag's significance. The bill applies directly to state agencies responsible for managing official flags, ensuring their retirement follows respectful protocols.
Maddy summarySB 453 prohibits New Mexico's Secretary of State and county clerks from sending voter registration eligibility notices to non-U.S. citizens. The bill would have amended the Election Code to block such notifications to individuals who are not U.S. citizens or to groups containing non-citizens. It specifically targets the mailing of materials that might suggest non-citizens could register to vote, though it does not affect actual voter registration eligibility. The bill was introduced in 2025 but was postponed indefinitely by the Senate Judiciary Committee on June 3, 2025, and did not advance.
Maddy summarySB 323 designates the New Mexico Horsemens Association as the official horsemen's group under federal law and permits certain gaming machines during race weeks at racetracks. It amends existing regulations to clarify rules for simulcasting races, interstate wagering pools, and pari-mutuel tax collection. The bill also grants the State Auditor authority to audit racetracks and specifies how interstate common pool wagering must operate under federal guidelines. These changes primarily affect racetrack licensees, the Horsemens Association, and state oversight of horse racing operations in New Mexico.
Maddy summarySB 434 requires New Mexico public schools to identify students with math or reading deficiencies based on statewide assessment scores in the lowest proficiency level. Schools must notify parents within 30 days of identification and provide individualized accelerated instruction - delivered by trained staff at least three times weekly in 30-minute sessions - within 30 days of identification. The bill mandates high-quality, aligned materials and requires schools to share detailed instruction plans and biweekly progress reports with parents. This directly affects students in New Mexico public schools scoring below proficiency in math or reading, focusing on targeted academic support.
Maddy summarySB 285, titled "EXEMPT TIPS FROM INCOME TAX," would exempt tips received by New Mexico residents as compensation for services (e.g., from servers, bartenders) from being included in taxable income. The bill directs that tips earned as part of wages or compensation would not count toward net income for tax purposes. This change would apply to taxable years beginning January 1, 2025, directly affecting service industry workers who rely on tips. The bill does not alter minimum wage requirements or tip-sharing rules, focusing solely on tax treatment of tip income.
Maddy summarySB 403 would amend New Mexico's insurance code to prohibit insurers from treating an insured's inquiry about damage or loss as a formal claim when the inquiry isn't covered by the policy, no payment is made, and the insured didn't act deceptively. This specifically targets insurers who might pressure policyholders over non-covered issues by labeling them as claims. The bill directly affects New Mexico policyholders and insurers by preventing this practice, requiring insurers to stop treating uncovered inquiries as claims. The bill was introduced in 2025 but was postponed indefinitely by the Senate on June 3, 2025, so it has not become law.
Maddy summarySB 243 creates a new "All Cities and Counties Fund" to redirect 8% of New Mexico's gross receipts tax revenue (previously allocated to the state general fund) to local governments. Starting July 1, 2025, the state will transfer this revenue into the fund, with annual distributions to all cities and counties based on a formula considering population size and each area's share of the state's gross receipts tax revenue. The first distributions are scheduled for November 1, 2026, with subsequent annual payments thereafter. This policy ensures all municipalities and counties receive funding proportional to their population and tax contribution.
Maddy summarySB 210 increases penalties for violating New Mexico's water laws, raising the maximum daily civil fine from $100 to $2,000 for most violations (and to $10,000 per day for groundwater violations involving illegal recovery or use). It directly affects water users, including agricultural and municipal entities, who breach water rights or permits. Key mechanisms include requiring repayment of overdiverted water (up to double the amount) as a preferred remedy before fines, and mandating annual inflation adjustments to penalty amounts starting July 2027 using the U.S. Consumer Price Index. The bill amends Sections 72-2-18 and 72-5A-12 of the New Mexico Statutes to implement these changes.
Maddy summarySenate Resolution 2 is a procedural bill that updates internal Senate rules, not a policy bill affecting the public. It modifies how the New Mexico Senate operates by requiring daily online posting of committee bills, allowing senators to request excusal from votes before voting begins, and removing outdated rules (like mandatory weekly committee meetings or requiring committee chairs to be appointed by senior members). Key changes include enabling senators to solicit campaign contributions during sessions and updating procedures for committee scheduling and document distribution. As a rules resolution, it directly affects only Senate members and staff, not constituents or public policy. The bill passed committee but was postponed indefinitely in June 2025.