HB 477 New Mexico House · 2025 Regular Session

LODGER'S TAX EXEMPTION FOR LEGISLATORS

HB 477 exempts New Mexico legislators from the lodger's tax when staying in hotels within the county containing the state capitol during a legislative session. The bill requires legislators to have a written agreement for at least 30 consecutive days of lodging in the capitol county to qualify for the exemption. This change directly affects state legislators who reside near the capitol during sessions, removing a tax they would otherwise pay on temporary lodging. The bill was referred to committees but was ultimately "DO NOT PASS" and postponed indefinitely on June 3, 2025.

Issues: ✗ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 20, 2025 Last action Jun 3, 2025

Maddy AI version diff · 1 comparison

What changed between versions

introduced version → GE substitute · 3 edits

MINOR

This bill amends the Lodgers' Tax Act in New Mexico to create a new exemption for legislators staying at hotels during legislative sessions. The original version exempted only legislators in counties where the state capitol is located, but the substitute version broadens this to apply to any vendee entering into a written agreement for temporary lodging for at least 30 consecutive days, regardless of whether they are legislators.

Scope change

The bill's scope expanded from a specific exemption for legislators to a broader exemption for any temporary lodging agreements of 30+ consecutive days.

ELIGIBILITY

Removed the specific exemption for legislators staying in the capitol county during legislative sessions and replaced it with a general exemption for any vendee with a written agreement for temporary lodging of at least 30 consecutive days.

Changed the legislative exemption language from requiring the state capitol to be located in the county to simply requiring a written agreement for temporary lodging.

Removed the legislative session timing requirement from the exemption criteria.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 5, 2025

Lower · Passed

DO NOT PASS, replaced with committee substitute

lower

Feb 20, 2025

Introduced

Sent to House Government, Elections and Indian Affairs Committee & House Taxation & Revenue Committee

lower

1 primary · 0 co-sponsors