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 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 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;

                (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 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;

          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

          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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