New Mexico 2022 Regular Session

New Mexico Senate Bill SB85

Introduced
1/19/22  

Caption

Tax Exemption For Military Retirement Pay

Impact

The enactment of SB85 is likely to have significant implications for state tax laws, particularly in how income from military retirement is treated. By exempting a substantial portion of retirement pay from taxation, the bill seeks to enhance the financial well-being of military retirees. This could encourage more veterans to settle in New Mexico, enriching the state with their experience and skills while also addressing their economic needs. The shift may alter the state's overall tax revenue structure slightly by diminishing the taxable income from this demographic, which is a critical consideration for lawmakers.

Summary

Senate Bill 85, introduced by Harold Pope during the Second Session of the 55th Legislature of New Mexico, aims to provide an income tax exemption for military retirees. Specifically, the bill allows individuals who are classified as armed forces retirees to exempt $30,000 of their military retirement pay from state income tax. This legislative move is intended to offer financial relief to veterans, recognizing their service and potentially assisting in easing their transition to civilian life. The exemption applies to taxable years commencing after January 1, 2022.

Contention

Discussions surrounding this bill may evoke differing opinions among various stakeholders. Supporters, including veterans' organizations, are likely to view the exemption favorably as a necessary recognition of military service and an important financial aid to those who have served. However, there may be concerns raised from fiscal conservatives regarding the long-term implications on state revenue and the fairness of tax breaks that might favor specific demographics. These points of contention reflect broader debates about tax policy and the valuation of public service in practical terms.

Companion Bills

No companion bills found.

Previously Filed As

NM HB76

Military Retirement Income Tax Exemption

NM HB264

Military Retirement Pay Tax Exemption Sunset

NM SB125

Armed Forces Retirement Pay Tax Sunset

NM SB54

Armed Forces Retirement Pay Tax Credit

NM SB497

No Armed Forces Retirement Tax Exempt Limit

NM HB433

Armed Force Retirement Tax Sunset Date

NM HM55

Study Military Retirement Tax Exemption

NM SB1790

Income tax; modifying exemption for military retirement benefits. Effective date.

NM SB401

Income tax adjustments; exempting military retirement benefits from tax. Effective date.

NM HB19

AN ACT relating to an exemption of income taxation for military pensions.

Similar Bills

No similar bills found.