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NM SB215

NM SB215
2022 Nonrefundable Tax Credit


summary

Introduced
02/02/2022
In Committee
02/03/2022
Crossed Over
Passed
Dead
02/17/2022

Introduced Session

2022 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; PROVIDING A NONREFUNDABLE TAX CREDIT FOR TAXABLE YEAR 2022.

AI Summary

This bill provides a nonrefundable tax credit for the 2022 taxable year for full-year or first-year New Mexico resident taxpayers who are not trusts, estates, or dependents of another taxpayer. The credit amounts are $300 for single individuals and married individuals filing separately, $450 for heads of household and surviving spouses, and $600 for married individuals filing jointly. If the tax credit exceeds the taxpayer's income tax liability, the excess will not be refunded. The bill uses the Internal Revenue Code's definition of "dependent" for the purposes of this tax credit.

Committee Categories

Budget and Finance

Sponsors (14)

Last Action

Action Postponed Indefinitely (on 02/03/2022)

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