SENATE BILL 184

55th legislature - STATE OF NEW MEXICO - second session, 2022

INTRODUCED BY

Mark Moores

AN ACT

RELATING TO TAXATION; EXEMPTING FEDERAL, STATE AND LOCAL POLICE OFFICERS FROM INCOME TAX.

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] EXEMPTION--INCOME OF POLICE OFFICERS AND FEDERAL POLICE OFFICERS.--

          A. A salary paid by the state or a political subdivision of the state to a police officer, or by the federal government to a federal police officer, for active duty service is exempt from state income taxation.

          B. As used in this section:

                (1) "federal police officer" means a law enforcement officer of a federal department or branch of government authorized to enforce federal law; and

                (2) "police officer" means "police officer" as defined in the Law Enforcement Training Act."

     SECTION 2. APPLICABILITY.--The provisions of this act apply to taxable years beginning on or after January 1, 2022.

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