New Mexico 2024 Regular Session

New Mexico House Bill HB140

Introduced
1/18/24  

Caption

Clean Car Income Tax Credit

Impact

The bill imposes a significant impact on state laws concerning income tax incentives for environmentally friendly vehicles. It allows tax credits for both individual and corporate taxpayers, enabling businesses to claim deductions for similar purchases. The initiative aligns with broader state goals of promoting clean energy, reducing carbon emissions, and bolstering the electric vehicle market. This could potentially lead to increased sales in this sector, enhancing the overall economic environment in terms of sustainable transportation.

Summary

House Bill 140, titled the Clean Car Income Tax Credit Act, introduces several tax credits aimed at encouraging the purchase and installation of electric and hybrid vehicles in New Mexico. This legislation provides individual taxpayers who purchase or lease eligible electric vehicles, including plug-in hybrids and fuel cell vehicles, with tax credits that vary based on the type and age of the vehicle. The tax credits are structured to provide increasing incentives over the next several years, reflecting a phased approach to encouraging clean vehicle adoption up until 2030.

Contention

Notably, there are points of contention regarding the potential cost of implementing these tax credits and their long-term impact on state revenues. Critics may express concerns about the effectiveness of such incentives in truly increasing electric vehicle adoption, particularly in areas with limited charging infrastructure. Additionally, there could be debates on the equity of these tax credits, specifically whether they primarily benefit wealthier individuals who can afford new vehicles, as well as the implications for taxpayers who may not see direct benefits from these subsidies.

Companion Bills

No companion bills found.

Previously Filed As

NM HB32

Energy Storage System Income Tax Credit

NM SB22

Electric Vehicle & Charging Unit Tax Credits

NM HB412

Electric Vehicle Tax Credit

NM SB173

Geothermal Energy Generation Tax Credit

NM HB323

Change Name Of Gross Receipts Tax

NM SB38

Tax Code Changes

NM SB45

Geothermal Ground-coupled Heat Pump Credit

NM SB12

Film Production Tax Credit Changes

NM HB436

Biodiesel Tax Credits

NM SB221

Rail Infrastructure Tax Credits

Similar Bills

NM HB412

Electric Vehicle Tax Credit

NM SB21

Electric Vehicle Income Tax Credit

NM SB22

Electric Vehicle & Charging Unit Tax Credits

NM SB8

Electric Vehicle Tax Credit

NM HB252

Adjust Income Tax Brackets

NM SB183

Electric & Hybrid Vehicle Registration Fees

LA SB8

Accelerates the sunset date for the tax credit for the conversion of alternative fuel vehicles. (7/1/21) (EN +$478,000 GF RV See Note)

NM HB211

Solar Market Tax Credit Changes