Makes New Mexico a right-to-work state and increases the minimum wage by 50 cents to $8.00 an hour.

Creates the "hydrogen fuel production tax credit."

Makes charter schools eligible to receive certain education technology equipment.

Makes permanent the overtime exemption for "airline employees who work more than 40 hours in a week due to voluntarily trading shifts with other employees."

Provides for licensing the growing, selling, and processing of industrial hemp.

Creates the "authority to impose a special county education gross receipts tax of 0.75 percent."

Authorizes local governments to impose "a special fuels excise tax of up to two cents per gallon in one-cent increments," provided voters approve.

Amends the Fraud Against Taxpayers Act to clarify that "state," for purposes of the act, includes local governments, government schools, and other recipients of state funds.

Allows a small brewer or winegrower "that also holds a dispenser or restaurant license to additionally hold a Small Brewer and Winegrowers Limited Wholesaler License."

Loosens controls over liquor-dispenser licenses.

Allows "Renewable Energy Certificates" to be used by "rural electric distribution cooperatives for thermal energy originating from geothermal energy sources."

Defines "cider" and "growler" and permits wineries to sell wine or cider in growlers.

Exempts "receipts from the performance of or admissions to recreational, athletic, or entertainment services that occur out of state" from the GRT.

Creates the "Board of Body Art Practitioners" and "Body Art Practitioner Fund" with a sunset date of July 1, 2021.

Extends and modifies the "Sustainable Building Tax Credit."

Appropriates $200,00 to purchase and loan toys and books to "providers of state-funded early child care assistance programs."

Extends the sunset date for seven boards, including the Massage Therapy Board and Athletic Trainers Practice Board.

Permits industrial revenue bonds to be issued for mining and energy projects.

Extends the sunset of the "Solar Market Development Tax Credit" by four years.

Allows "winegrowers and small brewers to obtain wine or beer directly from a winegrower or small brewer without going through a licensed New Mexico wholesaler."

Extends GRT deduction "from transformational acquisition programs performing research and development, test and evaluation at New Mexico Major Range."

Allow "alternating proprietorships to be established so that manufacturing facilities and equipment of a small brewer licensee may be used by another small brewer licensee to produce beer."

Creates beer and wine delivery licenses, given approval by "a majority of qualified voters" in a local-option district.

Broadens the information required to be disclosed via the Sunshine Portal Act.

Authorizes the Village of Taos Ski Valley Tax Increment Development District to issue up to $44 million in tax-exempt bonds.