Bill

Bill > HB161


NM HB161

NM HB161
Angel Investment Tax Credit Dates


summary

Introduced
01/28/2022
In Committee
Crossed Over
Passed
Dead
02/17/2022

Introduced Session

2022 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; EXTENDING THE DATE TO MAKE A QUALIFIED INVESTMENT TO BE ELIGIBLE FOR AN ANGEL INVESTMENT CREDIT; INCREASING THE ANNUAL AGGREGATE CAP OF THE CREDIT.

AI Summary

This bill extends the date to make a qualified investment to be eligible for an Angel Investment Credit from December 31, 2025 to December 31, 2029. Additionally, the bill increases the annual aggregate cap of the credit from $2 million to $5 million per calendar year. The Angel Investment Credit provides a tax credit of up to 25% of a qualified investment, with a maximum credit of $62,500 per investment, for accredited investors who make investments in certain qualified businesses in New Mexico.

Committee Categories

Business and Industry

Sponsors (5)

Last Action

House Commerce & Economic Development Committee (13:30 2/4/2022 Room 317) (on 02/04/2022)

bill text


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