New Mexico 2022 Regular Session

New Mexico House Bill HB125

Introduced
1/24/22  

Caption

Sustainable Building Tax Credit Dates

Impact

The proposed amendments in HB 125 are designed to reinforce New Mexico's commitment to sustainability and energy conservation within its construction and renovation sectors. By extending eligibility for the Sustainable Building Tax Credit to future taxable years, it aims to provide continued support to taxpayers who invest in environmentally responsible construction practices. The credit structure includes explicit criteria and limits on aggregate tax credits, which will have implications for the state's budget but is also expected to stimulate economic activity linked to construction and retrofitting sustainable buildings.

Summary

House Bill 125 introduces amendments to the 2021 Sustainable Building Tax Credit, extending eligibility dates and providing various tax credits related to sustainable building practices. The bill aims to encourage both the construction of new sustainable buildings and the renovation of existing structures in New Mexico. By incentivizing energy-conserving products, the bill promotes environmentally friendly practices in the building industry. It establishes a financial framework for building owners who comply with specific sustainability standards, allowing them to claim significant tax credits under certain conditions.

Contention

The discussion surrounding HB 125 also highlights potential contention regarding the allocation of tax credits and the regulations governing eligibility. There may be concerns about how effectively these incentives translate into actual sustainable development practices. Stakeholders might debate the adequacy of the tax credit amounts versus the costs associated with sustainable construction practices. Additionally, the bill's limitations, such as not allowing claims on multiple tax credits for the same building project, could lead to conversations about fairness and accessibility for various building owners, particularly in lower-income areas.

Companion Bills

No companion bills found.

Similar Bills

NM HB163

Tax Changes

NM HB218

Tax Changes

NJ A3420

Provides credit under corporation business tax and gross income tax for construction of buildings in accordance with certain energy and environmental performance standards.

NJ A2223

Provides credit under corporation business tax and gross income tax for construction of buildings in accordance with certain energy and environmental performance standards.

NJ A3191

The "Green Building Tax Credit Act."

NJ S1985

"Green Building Tax Credit Act."

NJ S1983

"Green Building Tax Credit Act."

NJ S105

"Green Building Tax Credit Act."