New Mexico 2024 Regular Session

New Mexico Senate Bill SB171

Introduced
1/23/24  

Caption

Teacher-purchased Supplies Tax Credit

Impact

The bill is projected to have a positive impact on the finances of public school teachers, allowing them to reduce their taxable income by the amount spent on classroom supplies. This could potentially increase the engagement of teachers by easing personal financial strains, thereby contributing positively to the educational environment. Additionally, the measure requires the Department of Taxation and Revenue to report annually on the uptake of this deduction, ensuring that the impacts remain transparent and quantifiable.

Summary

Senate Bill 171 introduces a tax deduction specifically for public school teachers in New Mexico who purchase supplies for their classrooms. Beginning in the tax year 2024, teachers can claim a deduction of up to $500 for the costs incurred for school supplies, with this amount increasing to $1,000 for taxable years from 2025 to 2029. This initiative aims to alleviate some of the financial burdens faced by teachers, who often use their own funds to procure educational materials for their students.

Contention

Despite its benefits, there are points of contention surrounding SB171. Critics might argue about the implications on the state budget, particularly concerning the potential loss of revenue from income tax deductions. There may be debates over whether the bill adequately addresses the broader needs of educational funding, as it focuses on individual tax benefits rather than systemic improvements to school funding structures. Some may contend that while helping teachers directly is important, it divert attention from larger educational reform needs.

Companion Bills

No companion bills found.

Previously Filed As

NM SB28

Teacher School Supply Purchase Tax Deduction

NM HB436

Biodiesel Tax Credits

NM SB22

Electric Vehicle & Charging Unit Tax Credits

NM SB173

Geothermal Energy Generation Tax Credit

NM HB412

Electric Vehicle Tax Credit

NM HB368

Pass-through Entity Tax Credit

NM SB221

Rail Infrastructure Tax Credits

NM HB208

Rural Infrastructure Tax Credits

NM SB12

Film Production Tax Credit Changes

NM SB403

Hotel Renovation Tax Credit

Similar Bills

No similar bills found.