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Bill

Bill

HB 477

LODGER'S TAX EXEMPTION FOR LEGISLATORS

2025 Regular Session Introduced by Patty Lundstrom

Bill would exempt New Mexico legislators from lodger's taxes on hotel stays during legislative sessions, reducing their expenses but also local government revenue.

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Bill Summary · HB 477

Legislative bill overview

HB 477 would exempt New Mexico legislators from paying lodger's tax (a local occupancy tax) on hotel stays during legislative sessions. The bill aims to reduce costs for state lawmakers who must travel to the state capital for legislative business.

Why is this important

Legislators face real expenses traveling to Santa Fe for sessions, and lodger's taxes can accumulate significantly over a 60-day session. However, this exemption raises questions about whether public officials should receive tax breaks unavailable to ordinary citizens and could reduce local government revenue that funds tourism infrastructure and services.

Potential points of contention

  • Equity concerns: Creates a special tax exemption for government employees while ordinary workers and business travelers pay the full tax
  • Revenue impact: Reduces funding for local municipalities that depend on lodger's tax for tourism promotion, infrastructure maintenance, and services
  • Precedent: May encourage other occupational or status-based tax exemptions, complicating the tax code

Compiled from official sources — confirm details with the bill’s official record.

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