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Read. Follow. Verify.New Mexico bill raises price caps for back-to-school gross receipts tax deduction by fifty percent
Last action · January 26, 2026: SCC: Reported by committee to fall within the purview of a 30 day sessionSponsor: Harold Pope
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What This Bill Proposed
Senate Bill 118 increases the maximum sales price limits for items eligible for New Mexico's back-to-school by 50 percent, taking effect July 1, 2026. The legislation raises the clothing and footwear limit from $100 to $150, computer limits from $1,000 to $1,500, and computer accessory limits from $500 to $750 during the annual July tax-free weekend.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
retail shoppers
Shoppers purchasing clothing, footwear, and computers during the July tax holiday become eligible to receive tax deductions on items priced up to 50 percent higher than previous limits.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What items are eligible for the increased price limits under the back-to-school tax deduction?
When does the tax-free shopping period take place?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in Senate committee.
Procedural history
2 actions- Jan 26, 2026SenateSCC: Reported by committee to fall within the purview of a 30 day session
- Jan 23, 2026SenateCommitteeSent to SCC - Referrals: SCC/STBTC/SFC
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
www.nmlegis.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 40)
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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