New Mexico 2023 Regular Session

New Mexico House Bill HB342

Introduced
2/7/23  
Report Pass
2/17/23  
Report Pass
2/27/23  
Engrossed
3/2/23  
Report Pass
3/8/23  

Caption

Education Savings Plan Uses

Impact

One of the most significant changes enacted by HB342 includes modifying the current definitions and regulations around the education trust fund, which is a non-reverting fund managed by the state that is used for educational savings programs. The amendments introduce guidelines for contributions and withdrawals from accounts designated for educational expenses, stipulating that all money contributed must comply with federal standards, which could greatly influence how funds are managed and utilized for education in New Mexico. Account owners are now able to enjoy tax deductions for their contributions, aligning state tax laws more closely with federal guidelines.

Summary

House Bill 342, titled 'Education Savings Plan Uses', focuses on aligning the uses of education savings plans outlined in the Education Trust Act with federally allowable expenses. The primary goal of this bill is to enable individuals to save for educational costs while ensuring compatibility with federal regulations, particularly those defined by Section 529 of the Internal Revenue Code, which details qualified higher education expenses. By doing so, HB342 aims to facilitate tax benefits for account owners and beneficiaries, thereby encouraging more families to save for educational purposes.

Sentiment

The legislative discussions surrounding HB342 reflect a largely favorable outlook towards the bill. Proponents view it as a critical step toward promoting education savings and providing financial support to families as they prepare for college expenses. The sentiment expressed during the deliberations indicates a consensus on the importance of education funding and the necessity of adapting state policies to match federal standards. However, there were also sentiments alerting to the risk of potentially losing local control over educational savings programs due to federal compliance demands, cautioning against over-reliance on such frameworks.

Contention

Despite the overall positive sentiment, some lawmakers voiced concerns regarding the potential implications of removing local controls over educational programs. Critics highlight that aligning too closely with federal regulations might limit the state's flexibility in prioritizing local educational needs, suggesting that specific provisions should be included to ensure that New Mexico retains authority in managing the educational trust fund and related programs. As such, the debate reflects a nuanced tension between federal compliance and state sovereignty in educational policy administration.

Companion Bills

No companion bills found.

Previously Filed As

NM HB845

Increase IRC 529 education savings income tax deduction

NM HB5613

INC TX-EDUCATION SAVINGS

NM HB1740

Income tax, state; contributions to Virginia College Savings Plan accounts.

NM HB5005

EDUCATION SAVINGS PROGRAMS

NM HB240

Income tax, state; contributions to Virginia College Savings Plan accounts, report.

NM HB240

Income tax, state; contributions to Virginia College Savings Plan accounts, report.

NM HB2396

Virginia College Savings Plan; renamed Commonwealth Savers Plan, duties of governing board.

NM HB2409

Virginia College Savings Plan; renamed Commonwealth Savers Plan, duties of governing board.

NM HB2090

Establishing the Kansas employee emergency savings account (KEESA) program to allow eligible employers to establish employee savings accounts, providing an income and privilege tax credit for certain eligible employer deposits to such employee savings accounts and providing a subtraction modification for certain employee deposits to such savings accounts.

NM HB2064

Establishing the Kansas employee emergency savings account (KEESA) program to allow eligible employers to establish employee savings accounts, providing an income and privilege tax credit for certain eligible employer deposits to such employee savings accounts and providing a subtraction modification for certain employee deposits to such savings accounts.

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