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Bill > HB212


NM HB212

NM HB212
Liquor Tax Rate & Fund


summary

Introduced
01/23/2024
In Committee
Crossed Over
Passed
Dead
01/23/2024

Introduced Session

2024 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; AMENDING THE LIQUOR EXCISE TAX ACT; CHANGING THE RATES OF THE TAX TO A PERCENTAGE BASIS; CHANGING THE DISTRIBUTIONS OF THE TAX; CREATING THE ALCOHOL AND SUBSTANCE USE HARMS ALLEVIATION FUND; DEFINING "BARRELS" IN THE ACT; ELIMINATING FORTIFIED WINE AS A SPECIFIC TYPE OF ALCOHOLIC BEVERAGE; REPEALING THE LOCAL DWI GRANT PROGRAM ACT.

AI Summary

This bill makes several changes to the Liquor Excise Tax Act in New Mexico. It changes the tax rates for various types of alcoholic beverages, eliminating the specific tax rates and instead establishing a percentage-based tax structure. It also creates the "Alcohol and Substance Use Harms Alleviation Fund" to receive distributions from the liquor excise tax revenue, which will be used for alcohol and substance use prevention, treatment, and recovery services across the state, including on tribal lands. Additionally, the bill repeals the Local DWI Grant Program Act and transfers any unexpended funds from the Local DWI Grant Fund to the new Alcohol and Substance Use Harms Alleviation Fund. The changes in this bill will take effect on July 1, 2025.

Committee Categories

Health and Social Services

Sponsors (3)

Last Action

Action Postponed Indefinitely (on 01/23/2024)

bill text


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