New Mexico 2024 Regular Session

New Mexico House Bill HB159

Introduced
1/18/24  

Caption

Gaming Expenses Calculation

Impact

The proposed changes in HB 159 will primarily influence the financial reporting of nonprofit gaming operators. By redefining the parameters of what constitutes the net take, the bill could potentially lead to an increase in the taxes collected from these operators, thereby impacting state revenue streams. The implications of this bill could also extend to how charities receive funding through these gaming activities, as it could alter the amount of money available for charitable distributions. The effective date of the bill is set for July 1, 2024, which provides a timeframe for organizations to adapt to these changes.

Summary

House Bill 159 addresses the calculation of allowable gaming expenses for nonprofit gaming operator licensees. The bill specifically removes these allowable expenses from the net take calculation, which subsequently impacts the revenue that gaming operators report. By amending the existing section related to gaming taxes, the bill aims to refine how tax obligations of gaming operators are recorded and reported. This change is designed to facilitate better management and clarity of taxes imposed on gaming-related activities across the state of New Mexico.

Contention

Notably, discussions surrounding HB 159 may include points of contention regarding the financial burden it places on nonprofit operators. Opponents might argue that by altering the calculation of net take, the bill could unintentionally inhibit the ability of nonprofit organizations to fund their activities. This change could lead to concerns among stakeholders about the sustainability of revenue generated from gaming activities and the potential negative impact on charitable funding. Additionally, the repeal of certain sections from previous legislation might raise questions about the intentions of lawmakers in revising the gaming tax structure.

Companion Bills

No companion bills found.

Previously Filed As

NM HB253

Nonprofit Gaming Changes

NM HB301

Gaming Operator License Rate Differential

NM SB336

Use Of Racetrack Funds For Insurance

NM SB410

Racetrack Gaming License Changes

NM SB293

Gaming Licensee Free Or Reduced Food

NM SB330

Transfer Horse Racing Regulation

NM SB38

Tax Code Changes

NM HB323

Change Name Of Gross Receipts Tax

NM SB147

Tax Changes

NM SB143

Nonprofit Gaming Machine Payouts

Similar Bills

No similar bills found.