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Bill > HB15


NM HB15

NM HB15
Sustainable Building Tax Credit


summary

Introduced
01/28/2021
In Committee
03/18/2021
Crossed Over
03/03/2021
Passed
03/19/2021
Dead
Signed/Enacted/Adopted
03/19/2021

Introduced Session

2021 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; CREATING THE 2021 SUSTAINABLE BUILDING TAX CREDITS PURSUANT TO THE INCOME TAX ACT AND THE CORPORATE INCOME AND FRANCHISE TAX ACT; ACCELERATING THE TERMINATION OF THE NEW SUSTAINABLE BUILDING TAX CREDITS PURSUANT TO THE INCOME TAX ACT AND THE CORPORATE INCOME AND FRANCHISE TAX ACT AND CHANGING THE NAME OF THE CREDITS TO THE "2015 SUSTAINABLE BUILDING TAX CREDIT".

AI Summary

This bill: Creates a new "2021 Sustainable Building Tax Credit" that offers tax credits for the construction, renovation, or installation of sustainable buildings and energy-conserving products in existing buildings in New Mexico. The credit amounts are based on the certification level of the building and additional criteria like being fully electric or zero carbon certified. The bill also accelerates the termination of the existing "2015 Sustainable Building Tax Credit" and renames it the "2015 Sustainable Building Tax Credit." The provisions of the new tax credit apply to taxable years beginning on or after January 1, 2021.

Committee Categories

Agriculture and Natural Resources, Budget and Finance

Sponsors (5)

Last Action

Senate Finance Committee (00:00 3/18/2021 Room 322) (on 03/18/2021)

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