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NM HB296

Bill

Status

Introduced

2/3/2026

Primary Sponsor

Derrick Lente

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Increases New Mexico's Working Families Tax Credit from 25% to 50% of the federal earned income tax credit
  • Applies to resident taxpayers who file individual New Mexico income tax returns and qualify for the federal EITC
  • Extends eligibility to taxpayers aged 18-24 who would qualify for the federal credit but for the age requirement
  • Allows taxpayers without Social Security numbers to claim the credit if they would otherwise be eligible for the federal EITC
  • Credit is refundable, meaning any amount exceeding income tax liability is paid to the taxpayer
  • Effective for taxable years beginning on or after January 1, 2026

Legislative Description

Increase Working Family Tax Credit

Last Action

HHHC: Reported by committee with Do Pass recommendation

2/9/2026

Committee Referrals

Health & Human Services2/3/2026

Full Bill Text

No bill text available