Rep. Mark Duncan

Maddy summaryHB 484 would exempt tips received by New Mexico residents as compensation for services (like from restaurant servers or bartenders) from state income tax calculations. This directly affects workers in tipped occupations who currently have tips counted toward their taxable income. The bill creates a new tax exemption allowing these workers to exclude tip earnings from their taxable income starting in 2025. The policy change would reduce the state income tax burden for eligible service industry workers. The bill was referred to relevant committees but was postponed indefinitely in June 2025.

Maddy summaryHB 325 creates two new tax deductions for businesses building or selling new residential housing in New Mexico. It allows a deduction for labor costs incurred during construction (Section 2) and deductions of up to $125,000 per year for sales of new residential housing (single-family homes, townhouses, condos, or apartment buildings) or $75,000 for housing intended for lease (Section 3). The bill also includes a "hold harmless" provision (Section 1) requiring state distributions to municipalities and counties to offset potential revenue losses from these deductions. The bill, which would take effect July 1, 2025, directly affects developers, contractors, and real estate sellers of qualifying new housing.

Maddy summaryHB 398 extends the required examination timeline for Health Maintenance Organizations (HMOs) and their contracted healthcare providers in New Mexico from every three years to every five years. This change directly affects HMOs and the healthcare providers they contract with, reducing the frequency of regulatory reviews they must undergo. The key provision modifies Section 59A-46-19 of the New Mexico Insurance Code to update the examination schedule while maintaining the requirement for HMOs to submit records and cooperate with exams. The bill aims to reduce administrative burden on these entities while still requiring regular oversight for consumer protection.

Maddy summarySB 249 requires New Mexico to reimburse health care providers for state sales taxes paid on Medicaid payments. It directly affects providers who treat Medicaid patients by ensuring they receive back taxes they previously paid on those reimbursements. The law mandates that Medicaid payments include a clear line item showing the exact amount reimbursed for taxes. This bill became law after passing both chambers and being signed in April 2025.

Maddy summaryHB 244 sets a minimum age requirement of 28 years for individuals seeking election or appointment as magistrate judges in New Mexico. The bill also requires all magistrate candidates to have a high school diploma or equivalent credential, and for districts with over 200,000 residents, mandates that elected or appointed magistrates must be licensed attorneys in New Mexico. This law directly affects candidates running for or being appointed to magistrate positions, particularly in larger districts. The changes update existing qualification rules without altering judicial procedures or creating new substantive policies.

Maddy summaryHB 298 clarifies procedures for mayors and city councils in New Mexico municipalities operating under the mayor-council form of government. It requires city councils to fill mayoral vacancies within 15 days, limits mayors to voting only in tie-breaker situations, and mandates organizational meetings within 15-21 days after elections. The bill also requires council members to recuse themselves from votes with conflicts of interest and specifies that appointed city officials aren't subject to merit-system hiring rules. These changes affect mayors, city council members, and appointed city staff across New Mexico's mayor-council municipalities.