“Fall cleaning” streamlines in advance of tax season.
Source: New Mexico Taxation and Revenue
Photo: Courtesy IRS
SANTA FE – New Mexicans and their tax preparers can enjoy a streamlined tax code this season thanks to tax code cleanup legislation initiated by the department during the 2025 regular legislative session.
House Bill 218 repealed 81 obsolete sections of State law, and the Taxation & Revenue Department has now repealed regulations associated with those sections. In total, 54,397 words have been repealed from the State tax statutes and regulations.
For context, that’s more words than can be found in F. Scott Fitzgerald’s “The Great Gatsby” (47,094), the “Hitchhiker’s Guide to the Galaxy” by Douglas Adams (46,333), or in S.E. Hinton’s “The Outsiders” (48,953). Students across New Mexico can attest — that’s a lot of words.
The “fall cleaning” by the department increases efficiency and clarity in the tax code.
“Simplicity is an important principle of good tax policy,” said Taxation and Revenue Department Secretary Stephanie Schardin Clarke. “Taxpayers and the department benefit from a tax code that is easy to navigate and comply with.”
The department also has been housekeeping its tax and Motor Vehicle Division websites — 2,324 webpages to date. This effort makes the websites more user-friendly and prepares the department to comply with Americans with Disabilities Act requirements for digital content that become effective in 2026.
The obsolete regulations were repealed on Tuesday, following a hearing on the proposed rulemaking held in October by the department.
House Bill 218 in the 2025 Legislature authorized the tax code changes and was sponsored by House Taxation & Revenue Committee Chairman Derrick Lente.