New Mexico 2025 Regular Session

New Mexico House Bill HB51

Introduced
1/21/25  

Caption

Energy Storage System Income Tax Credit

Impact

The introduction of HB51 aims to enhance the deployment of energy efficiency technologies across New Mexico, facilitating a transition towards more sustainable energy solutions. The bill is expected to boost local economies by creating jobs in the installation and maintenance of these energy systems. Additionally, this legislation would aim to reduce energy costs and carbon footprint for households and businesses alike, ultimately contributing to New Mexico's overall goals in addressing climate change and promoting green energy initiatives.

Summary

House Bill 51 introduces the Energy Storage System Income Tax Credit in New Mexico, providing substantial financial incentives for taxpayers who purchase and install energy storage systems. The bill permits a tax credit of 40% of the installation costs, capped at $6,000 for residential properties and $150,000 for non-residential properties, to encourage the adoption of energy storage technologies through tax relief mechanisms. This initiative is set to remain effective for systems installed until January 1, 2030, marking a significant state investment in renewable energy infrastructure and technology advancement.

Contention

While the bill is positioned as a facilitator for renewable energy adoption, discussions around HB51 may raise concerns regarding the potential oversight of energy storage system standards and the equitable distribution of these tax credits. Critics may question whether the credits sufficiently target low-income households or disproportionately favor larger commercial entities that can afford the more expensive installations. Balancing the benefits of tax incentives with ensuring broad access and environmental justice will likely be a topic of debate among stakeholders.

Companion Bills

No companion bills found.

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Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (OR NO IMPACT LF RV See Note)