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SB117 • 2026

UNIFORMED SVC. SALARY TAX EXEMPTION

UNIFORMED SVC. SALARY TAX EXEMPTION

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Senator Jay C. Block, Senator Anthony L. Thornton
Last action
Official status
[3] SCC/STBTC/SFC-SCC-germane-STBTC API.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

UNIFORMED SVC. SALARY TAX EXEMPTION

UNIFORMED SVC.

What This Bill Does

  • UNIFORMED SVC.
  • SALARY TAX EXEMPTION

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-26 New Mexico Legislature

    SCC: Reported by committee to fall within the purview of a 30 day session

  2. 2026-01-23 New Mexico Legislature

    Sent to SCC - Referrals: SCC/STBTC/SFC

  3. New Mexico Legislature

    Action Postponed Indefinitely

Official Summary Text

UNIFORMED SVC. SALARY TAX EXEMPTION

Current Bill Text

Read the full stored bill text 
SB0117

SENATE BILL 117

57th legislature - STATE OF NEW MEXICO - second session, 2026

INTRODUCED BY

Jay C. Block
and
Anthony L. Thornton

AN ACT

RELATING TO TAXATION; PROVIDING AN INCOME TAX EXEMPTION FOR
SALARIES PAID BY THE UNITED STATES FOR SERVICE IN THE UNIFORMED
SERVICES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

SECTION 1.
Section 7-2-5.11 NMSA 1978 (being Laws 2007,
Chapter 45, Section 11) is amended to read:

"7-2-5.11. EXEMPTION--[
ARMED FORCES
]
UNIFORMED SERVICE

SALARIES.--

A.
A salary paid by the United States to a taxpayer
for [
active duty
] service in the [
armed forces
]
uniformed
services
of the United States is exempt from state income
taxation.

B. A taxpayer allowed an exemption pursuant to this
section shall report the amount of the exemption to the
department in a manner required by the department.

C. The exemption provided by this section shall be
included in the tax expenditure budget pursuant to Section
7-1-84 NMSA 1978, including the annual aggregate cost of the
exemption.

D. As used in this section, "uniformed service"
means:

(1) active and reserve components of the army,
navy, air force, space force, marine corps or coast guard of
the United States;

(2) the United States merchant marine;

(3) the commissioned corps of the United
States public health service;

(4) the commissioned corps of the national
oceanic and atmospheric administration of the United States; or

(5) the national guard of a state.
"

SECTION 2.
APPLICABILITY.--The provisions of this act
apply to taxable years beginning on or after January 1, 2026.

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