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NM SB485

NM SB485
Military Base Construction Gross Receipts


summary

Introduced
01/29/2017
In Committee
01/29/2017
Crossed Over
Passed
Dead
03/18/2017

Introduced Session

2017 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; PROVIDING FOR A DEDUCTION FROM GROSS RECEIPTS OF CERTAIN INFRASTRUCTURE CONSTRUCTION SERVICES PERFORMED ON MILITARY BASES.

AI Summary

This bill provides a deduction from the gross receipts tax for construction services performed on military bases in New Mexico to support a training mission involving F-16 tactical fighter jets. The purpose of the deduction is to make the state more competitive in retaining this military training mission and to improve economic development by generating more revenue from out-of-state sources. The deduction is in effect from July 1, 2017 through June 30, 2022, and the Department of Taxation is required to compile annual reports on the effectiveness and cost of the deduction.

Committee Categories

Transportation and Infrastructure

Sponsors (1)

Last Action

[LD 13] Referred to Senate Corporations & Transportation (on 01/29/2017)

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