SENATE BILL 15
57th legislature - STATE OF NEW MEXICO - first session, 2025
INTRODUCED BY
Elizabeth "Liz" Stefanics and Doreen Y. Gallegos
and Harlan Vincent and Pat Woods and Gail Armstrong
FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
AN ACT
RELATING TO TAXATION; CREATING THE VOLUNTEER EMERGENCY MEDICAL SERVICES INCOME TAX CREDIT AND THE VOLUNTEER FIREFIGHTER INCOME TAX CREDIT; PROVIDING A DELAYED REPEAL.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. A new section of the Income Tax Act is enacted to read:
"[NEW MATERIAL] VOLUNTEER EMERGENCY MEDICAL SERVICES INCOME TAX CREDIT.--
A. Prior to taxable year 2035, a taxpayer who is not a dependent of another individual, is an eligible emergency medical services volunteer and volunteers in New Mexico with an emergency medical service agency or ambulance certified by the bureau at least fifty-two times in a taxable year may claim a tax credit against the taxpayer's tax liability for that taxable year imposed pursuant to the Income Tax Act. The tax credit provided in this section may be referred to as the "volunteer emergency medical services income tax credit".
B. The volunteer emergency medical services income tax credit shall be in an amount equal to one thousand dollars ($1,000).
C. A taxpayer who seeks to claim the tax credit provided by this section shall apply for certification of eligibility from the bureau on forms and in the manner prescribed by the bureau. The application shall include proof that the taxpayer was an active emergency medical services volunteer for the entire taxable year for which the credit is being claimed and volunteered in New Mexico with an emergency medical service agency or ambulance certified by the bureau at least fifty-two times in the taxable year. Completed applications shall be considered in the order received.
D. If the bureau determines that a taxpayer meets the requirements to claim the tax credit, the bureau shall issue to the taxpayer a dated certificate of eligibility providing the amount of the tax credit for which the taxpayer is eligible and the taxable year in which the credit may be claimed. The aggregate amount of tax credits that may be certified pursuant to this subsection for any taxable year is four million dollars ($4,000,000). The bureau shall provide the department with the certificates of eligibility issued pursuant to this subsection in an electronic format at regularly agreed-upon intervals.
E. To receive the tax credit provided by this
section, a taxpayer shall claim the credit on forms and
in the manner prescribed by the department. The claim
shall include a certificate of eligibility issued pursuant to
this section. A taxpayer shall not be allowed to claim the tax credit for the same taxable year the taxpayer has claimed the volunteer firefighter income tax credit provided by Section 2 of this 2025 act.
F. That portion of the tax credit that exceeds a taxpayer's tax liability in the taxable year in which the tax credit is claimed shall be refunded.
G. As used in this section:
(1) "bureau" means the emergency medical systems bureau of the public health division of the department of health;
(2) "eligible emergency medical services volunteer" means a person who is licensed by the bureau and who functions within the emergency medical services system to provide initial emergency medical services as an unpaid volunteer with an emergency medical service agency or ambulance certified by the bureau;
(3) "emergency medical services" means the services rendered in response to an individual's need for immediate medical care to prevent loss of life or aggravation of physical or psychological illness or injury;
(4) "emergency medical services system" means a coordinated system of health care delivery that responds to the needs of the sick and injured and includes emergency medical services and emergency medical dispatch; and
(5) "to volunteer" includes responding to requests for emergency medical service or providing in a day at least one hour of on-duty volunteer station time."
SECTION 2. A new section of the Income Tax Act is enacted to read:
"[NEW MATERIAL] VOLUNTEER FIREFIGHTER INCOME TAX CREDIT.--
A. Prior to taxable year 2035, a taxpayer who is not a dependent of another individual, is an eligible volunteer firefighter and volunteers in New Mexico with a fire department approved by the state fire marshal's office at least fifty-two times in a taxable year may claim a tax credit against the taxpayer's tax liability for that taxable year imposed pursuant to the Income Tax Act. The tax credit provided in this section may be referred to as the "volunteer firefighter income tax credit".
B. The volunteer firefighter income tax credit shall be in an amount equal to one thousand dollars ($1,000).
C. A taxpayer who seeks to claim the tax credit provided by this section shall apply for certification of eligibility from the state fire marshal's office on forms and in the manner prescribed by that office. The application shall include proof that the taxpayer was an active volunteer for the entire taxable year for which the credit is being claimed and volunteered in New Mexico with a fire department approved by the state fire marshal's office at least fifty-two times in the taxable year. Completed applications shall be considered in the order received.
D. If the state fire marshal's office determines that a taxpayer meets the requirements to claim the tax credit, that office shall issue to the taxpayer a dated certificate of eligibility providing the amount of the tax credit for which the taxpayer is eligible and the taxable year in which the credit may be claimed. The aggregate amount of tax credits that may be certified pursuant to this subsection for any taxable year is four million dollars ($4,000,000). The state fire marshal's office shall provide the department with the certificates of eligibility issued pursuant to this subsection in an electronic format at regularly agreed-upon intervals.
E. To receive the tax credit provided by this
section, a taxpayer shall claim the credit on forms and
in the manner prescribed by the department. The claim shall include a certificate of eligibility issued pursuant to
this section. A taxpayer shall not be allowed to claim the tax credit for the same taxable year the taxpayer has claimed the volunteer emergency medical services income tax credit provided by Section 1 of this 2025 act.
F. That portion of the tax credit that exceeds a
taxpayer's tax liability in the taxable year in which the tax
credit is claimed shall be refunded.
G. The department shall include the tax credit in the tax expenditure budget compiled pursuant to Section 7-1-84 NMSA 1978.
H. As used in this section:
(1) "eligible volunteer firefighter" means a firefighter who is listed as an active member on the rolls of a fire department certified by the state fire marshal's office and who provides firefighter services as an unpaid volunteer; and
(2) "to volunteer" includes responding to requests for a fire department service and providing in a day at least one hour of on-duty station time."
SECTION 3. DELAYED REPEAL.--This act is repealed effective January 1, 2035.
SECTION 4. APPLICABILITY.--The provisions of this act apply to taxable years beginning on or after January 1, 2025.
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