New Mexico 2024 Regular Session

New Mexico Senate Bill SB147

Introduced
1/22/24  

Caption

Liquor Tax Increase & Use

Impact

The impact of SB147 is primarily seen in its reallocation of tax revenue, allowing for enhanced funding for alcohol treatment and rehabilitation services. The Alcohol Harms Alleviation Fund aims to provide resources for prevention, treatment, and recovery initiatives within communities, specifically targeting those heavily impacted by excessive alcohol consumption. This shift is expected to facilitate greater access to essential services for individuals in need and bolster community health efforts, including those on tribal lands.

Summary

Senate Bill 147 focuses on amending liquor excise tax rates in New Mexico, particularly targeting alcoholic beverages produced by certain manufacturers. The bill proposes an increase in the liquor excise tax rates, while also indexing these rates to the consumer price index for all urban consumers. Furthermore, it alters the current distribution mechanism of liquor excise tax revenues, transitioning from a percentage-based system to fixed dollar amounts for various municipal and local funds. A significant portion of the tax revenue will now support a newly established Alcohol Harms Alleviation Fund.

Contention

Notably, there may be contention surrounding the increased taxation on alcoholic beverages. Supporters argue that it serves a dual purpose of generating revenue while addressing public health concerns related to alcohol use. Critics, however, may express concerns regarding potential negative impacts on local businesses, particularly small manufacturers and producers. They might argue that increased taxes could drive up prices and reduce competitiveness. Ultimately, discussions regarding this bill may focus on finding a balance between taxation for public health benefits and the economic implications for the beverage industry.

Companion Bills

No companion bills found.

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