New Mexico legislation · 2026 Regular Session
New Mexico HB90: HEALTH CARE PRECEPTOR INCOME TAX CREDIT
Status: In committee, January 27, 2026
What the bill says
An act relating to taxation; creating the health care preceptor income tax credit.
From the committee substitute text, January 27, 2026:
AN ACT RELATING TO TAXATION; CREATING THE HEALTH CARE PRECEPTOR INCOME TAX CREDIT. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: SECTION 1. A new section of the Income Tax Act is enacted to read: "[NEW MATERIAL] HEALTH CARE PRECEPTOR INCOME TAX CREDIT.-- A. A taxpayer who is not a dependent of another individual, who is a preceptor employed by or a volunteer of an accredited New Mexico institution of higher education and who has performed a preceptorship in New Mexico may apply for, and the department may allow, a credit against the taxpayer's tax liability imposed pursuant to the Income Tax Act. The tax credit provided by this section may be referred to as the "health care preceptor income tax credit". .233421.1 wen = lairetam derocsrednu eteled = ]lairetam detekcarb[ HHHC/HB B. The health care preceptor income tax credit shall not exceed one thousand dollars ($1,000) for any preceptorships performed in the taxable year in which the credit is claimed. C. A taxpayer may claim a health care preceptor income tax credit for the taxable year in which the taxpayer performs a preceptorship. A taxpayer shall not claim more than one tax credit per taxable year. To receive the tax credit, a taxpayer shall apply to the department on forms and in the manner prescribed …
Sponsors
- Anita Gonzales (D, HD-070) · primary sponsor
- Marianna Anaya (D, HD-018)
- Leo Jaramillo (D, SD-005)
- Cynthia Borrego (D, HD-017)
Latest actions
- : HHHC: Reported by committee with Do Not Pass but with a Do Pass recommendation on Committee Substitution
- : Sent to HHHC - Referrals: HHHC/HTRC
- : Action Postponed Indefinitely
- : Sent to HPREF - Referrals: HPREF
Subjects: TAXATION, INCOME, HEALTH & HEALTH FACILITIES
Common questions
- What is HB90?
- HB90 is a bill in the New Mexico Legislature (2026 Regular Session): HEALTH CARE PRECEPTOR INCOME TAX CREDIT.
- What does HB90 do?
- In its own words: An act relating to taxation; creating the health care preceptor income tax credit.
- What is the status of HB90?
- In committee as of January 27, 2026. Latest action: HHHC: Reported by committee with Do Not Pass but with a Do Pass recommendation on Committee Substitution (January 27, 2026).
- Who sponsored HB90?
- Anita Gonzales (D, HD-070), with 3 co-sponsors.
- Where is the official record for HB90?
- On the New Mexico Legislature website: https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=90&year=26
Source: official New Mexico record. Tracked by Delilah, AI for legislation across all 50 states and Congress.