summary
Introduced
02/17/2025
02/17/2025
In Committee
Crossed Over
Passed
Dead
03/22/2025
03/22/2025
Introduced Session
2025 Regular Session
Bill Summary
AN ACT RELATING TO TAXATION; AMENDING THE DISTRIBUTIONS OF THE LIQUOR EXCISE TAX; AMENDING DEFINITIONS IN THE LIQUOR EXCISE TAX ACT; IMPOSING A LIQUOR EXCISE SURTAX ON RETAILERS; DISTRIBUTING THE REVENUE FROM THE SURTAX TO A NEW TRIBAL ALCOHOL HARMS ALLEVIATION FUND; CHANGING THE LOCAL DWI GRANT PROGRAM ACT TO THE LOCAL ALCOHOL HARMS ALLEVIATION PROGRAM ACT AND MAKING AMENDMENTS TO THE ACT; CREATING THE TRIBAL ALCOHOL HARMS ALLEVIATION PROGRAM ACT; EXCLUDING THE TAXES IMPOSED BY THE LIQUOR EXCISE TAX FROM THE DEFINITION OF "GROSS RECEIPTS" IN THE GROSS RECEIPTS AND COMPENSATING TAX ACT; REQUIRING CERTAIN LEGISLATIVE COMMITTEES TO REVIEW THE RATES OF THE LIQUOR EXCISE TAX AND LIQUOR EXCISE SURTAX AND THE DISTRIBUTIONS FROM THOSE TAXES; MAKING APPROPRIATIONS.
AI Summary
This bill comprehensively reforms the state's liquor taxation and alcohol harm prevention programs by implementing several key changes. Beginning July 1, 2026, the bill introduces a new 6% liquor excise surtax on alcoholic beverage sales and restructures how liquor tax revenues are distributed. The bill renames the existing local DWI (driving while intoxicated) grant program to the "Local Alcohol Harms Alleviation Program" and redirects 94% of liquor excise tax revenues to a new local alcohol harms alleviation fund, with the remaining 6% going to the drug court fund. Simultaneously, the bill creates an entirely new Tribal Alcohol Harms Alleviation Program, establishing a dedicated fund to support grants for Indian nations, tribes, pueblos, and entities serving indigenous populations. The new program includes provisions for administering grants, conducting research on alcohol policy and prevention, and establishing a tribal alcohol harms alleviation council. Additionally, the bill requires legislative committees to review liquor excise tax rates and distributions by December 1, 2032, and appropriates initial funding for program implementation and research. These changes aim to more comprehensively address alcohol-related harm prevention, treatment, and community support across the state, with a particular focus on tribal communities and urban Indian populations.
Committee Categories
Budget and Finance
Sponsors (5)
Micaela Cadena (D)*,
Joanne Ferrary (D)*,
Shannon Pinto (D)*,
Cristina Parajón (D),
Antoinette Sedillo Lopez (D),
Last Action
Sent to STBTC - Referrals: STBTC/SFC (on 02/17/2025)
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legtype=B&legno=431&year=25 |
Fiscal Note | https://www.nmlegis.gov/Sessions/25%20Regular/firs/SB0431.PDF |
BillText | https://www.nmlegis.gov/Sessions/25%20Regular/bills/senate/SB0431.pdf |
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