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HOUSE BILL 184
57TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 2025
INTRODUCED BY
Patricia Roybal Caballero
AN ACT
RELATING TO INCOME; PROVIDING INCOME DISTRIBUTIONS TO
INDIVIDUALS WHO ARE RESIDENTS AND FILE INCOME TAX RETURNS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. [NEW MATERIAL] INCOME DISTRIBUTIONS.--
A. On or before April 15 of each year, the
department of finance and administration shall distribute one
thousand dollars ($1,000) from the general fund to each
individual who is a resident and has filed an income tax
return, or has requested an extension to file an income tax
return, for the previous taxable year pursuant to the Income
Tax Act. Married individuals filing jointly pursuant to that
act shall receive a distribution for each individual.
B. As used in this section, "resident" means an
individual who is domiciled in this state during any part of a
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calendar year or an individual who is physically present in
this state for one hundred eighty-five days or more during a
calendar year; but any individual, other than someone who was
physically present in the state for one hundred eighty-five
days or more during the calendar year, who, on or before the
last day of the year, changed the individual's place of abode
to a place without this state with the bona fide intention of
continuing actually to abide permanently without this state is
not a resident of New Mexico for periods after that change of
abode.
SECTION 2. Section 7-1-8.8 NMSA 1978 (being Laws 2019,
Chapter 87, Section 2, as amended) is amended to read:
"7-1-8.8. INFORMATION THAT MAY BE REVEALED TO OTHER STATE
AND LEGISLATIVE AGENCIES.--An employee of the department may
reveal confidential return information to the following
agencies; provided that a person who receives the information
on behalf of the agency shall be subject to the penalties in
Section 7-1-76 NMSA 1978 if the person fails to maintain the
confidentiality required:
A. a committee of the legislature for a valid
legislative purpose, return information concerning any tax or
fee imposed pursuant to the Cigarette Tax Act;
B. the attorney general, return information
acquired pursuant to the Cigarette Tax Act for purposes of
Section 6-4-13 NMSA 1978 and the master settlement agreement
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defined in Section 6-4-12 NMSA 1978;
C. the commissioner of public lands, return
information for use in auditing that pertains to rentals,
royalties, fees and other payments due the state under land
sale, land lease or other land use contracts;
D. the secretary of health care authority or the
secretary's delegate under a written agreement with the
department:
(1) the last known address with date of all
names certified to the department as being absent parents of
children receiving public financial assistance, but only for
the purpose of enforcing the support liability of the absent
parents by the child support enforcement division or any
successor organizational unit;
(2) return information needed for reports
required to be made to the federal government concerning the
use of federal funds for low-income working families;
(3) return information of low-income taxpayers
for the limited purpose of outreach to those taxpayers;
provided that the health care authority [department ] shall pay
the department for expenses incurred by the department to
derive the information requested by the health care authority
[department] if the information requested is not readily
available in reports for which the department's information
systems are programmed;
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(4) return information required to administer
the Health Care Quality Surcharge Act and the Health Care
Delivery and Access Act; and
(5) return information in accordance with the
provisions of the Easy Enrollment Act;
E. the department of information technology, by
electronic media, a database updated quarterly that contains
the names, addresses, county of address and taxpayer
identification numbers of New Mexico personal income tax
filers, but only for the purpose of producing the random jury
list for the selection of petit or grand jurors for the state
courts pursuant to Section 38-5-3 NMSA 1978;
F. the state courts, the random jury lists produced
by the department of information technology under Subsection E
of this section;
G. the director of the New Mexico department of
agriculture or the director's authorized representative, upon
request of the director or representative, the names and
addresses of all gasoline or special fuel distributors,
wholesalers and retailers;
H. the public regulation commission, return
information with respect to the Corporate Income and Franchise
Tax Act required to enable the commission to carry out its
duties;
I. the state racing commission, return information
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with respect to the state, municipal and county gross receipts
taxes paid by racetracks;
J. the gaming control board, tax returns of license
applicants and their affiliates as provided in Subsection E of
Section 60-2E-14 NMSA 1978;
K. the director of the workers' compensation
administration or to the director's representatives authorized
for this purpose, return information to facilitate the
identification of taxpayers that are delinquent or noncompliant
in payment of fees required by Section 52-1-9.1 or 52-5-19 NMSA
1978;
L. the secretary of workforce solutions or the
secretary's delegate, return information for use in enforcement
of unemployment insurance collections pursuant to the terms of
a written reciprocal agreement entered into by the department
with the secretary of workforce solutions for exchange of
information;
M. the New Mexico finance authority, information
with respect to the amount of municipal and county gross
receipts taxes collected by municipalities and counties
pursuant to any local option municipal or county gross receipts
taxes imposed, and information with respect to the amount of
governmental gross receipts taxes paid by every agency,
institution, instrumentality or political subdivision of the
state pursuant to Section 7-9-4.3 NMSA 1978;
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N. the superintendent of insurance, return
information with respect to the premium tax and the health
insurance premium surtax;
O. the secretary of finance and administration or
the secretary's designee, return information concerning a
credit pursuant to the Film Production Tax Credit Act or the
distribution pursuant to Section 1 of this 2025 act ;
P. the secretary of economic development or the
secretary's designee, return information concerning a credit
pursuant to the Film Production Tax Credit Act;
Q. the secretary of public safety or the
secretary's designee, return information concerning the Weight
Distance Tax Act;
R. the secretary of transportation or the
secretary's designee, return information concerning the Weight
Distance Tax Act;
S. the secretary of energy, minerals and natural
resources or the secretary's designee, return information
concerning tax credits or deductions for which eligibility is
certified or otherwise determined by the secretary or the
secretary's designee;
T. the secretary of environment or the secretary's
designee, return information concerning tax credits for which
eligibility is certified or otherwise determined by the
secretary or the secretary's designee; and
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U. the secretary of state or the secretary's
designee, taxpayer information required to maintain voter
registration records and as otherwise provided in the Election
Code."
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