New Mexico 2024 Regular Session

New Mexico Senate Bill SB64

Introduced
1/17/24  

Caption

Severance Tax Exemption For Certain Projects

Impact

The bill amends existing tax laws to provide favorable conditions for operators engaged in the approved types of projects. Specifically, the legislation exempts certain production projects from severance tax for up to ten years following compliance with designated criteria. This could encourage operators to invest in necessary upgrades to wells that align with environmental standards while simultaneously lessening their tax obligations, fostering increased production and compliance within the industry.

Summary

Senate Bill 64 introduces a tax exemption for the severance of oil and natural gas from production compliance projects that meet specific agency rules. The bill aims to incentivize compliance with environmental regulations by reducing the financial burden associated with severance taxes during specified periods. This adjustment is particularly relevant for conventional oil and gas production in New Mexico, where operators often face stringent requirements to reduce emissions and adhere to state regulations.

Contention

However, the bill may face scrutiny from policymakers who are concerned that tax exemptions could erode state revenues that support public services. Critics may argue that while promoting compliance is essential, there must be a balance to ensure that the state continues to fund necessary public programs and infrastructure. Thus, the legislative discussions surrounding SB64 may center on finding a compromise that supports both environmental goals and fiscal responsibility.

Companion Bills

No companion bills found.

Previously Filed As

NM SB443

Tax Exemption For Some Oil & Gas Projects

NM SB26

Excess Oil & Gas Funds To Severance Tax Fund

NM SB38

Tax Code Changes

NM SB147

Tax Changes

NM HB323

Change Name Of Gross Receipts Tax

NM SB173

Geothermal Energy Generation Tax Credit

NM HB547

Public Peace, Health, Safety & Welfare

NM HB415

County Hospital Property Taxes

NM SB378

Severance Tax Fund Minimum Distribution

NM HB123

Tobacco Tax Rates & Definitions

Similar Bills

NM SB443

Tax Exemption For Some Oil & Gas Projects

LA HB600

Reduces the rate of severance tax on oil produced from newly completed wells and provides relative to special rates on oil produced from certain limited-production wells (EN DECREASE GF RV See Note)

LA HB549

Modifies exemptions, suspensions, and special rates from July 1, 2015 to June 30, 2017 (EN NO IMPACT GF RV See Note)

NM HB14

Earned Income Tax Credit

MT HB485

Revise tax rates for stripper oil production

MT HB469

Revise taxation of horizontally recompleted wells

LA HB30

Reduces the severance tax rate for oil over a certain period of time and fixes the severance tax rate for oil produced from certain wells at the current rate (OR DECREASE GF RV See Note)

LA HB259

Reduces the severance tax rate for oil over a certain period of time and specifies the severance tax rate for oil produced from certain wells (EG DECREASE GF RV See Note)