New Mexico Register / Volume XXXV,
Issue 13 / July 16, 2024
NOTICE
OF PUBLIC HEARING AND RULEMAKING
The State of New Mexico,
Energy, Minerals and Natural Resources Department (EMNRD) hereby gives notice of
the following proposed rulemaking. EMNRD proposes new administration for Clean
Car Personal Income Tax Credit, Rule 3.3.36 NMAC, and Clean Car Corporate
Income Tax Credit, Rule 3.4.23 NMAC
Purpose of Rules.
In 2024, the Legislature passed new Clean Car Personal and Corporate Income Tax
Credit. The new income tax credit incentive requires EMNRD to develop new rules
that are compliant with the legislation.
Clean Car Personal Income
Tax Credit Rule, Clean Car Corporate Income Tax Credit Rule is to incentive a
New Mexico resident or New Mexico commercial business purchase of a clean
energy vehicle from a New Mexico licensed clean car automotive dealership.
Legal Authority.
EMNRD proposes the rules under the authority of the Income Tax Act, NMSA 1978,
Section, 7-2-18.36 NMSA 1978 and 7-2A-19.01 NMSA 1978
The full text of
the proposed rules is available from the EMNRD, Energy Conservation and
Management Division, 1220 S. Saint Francis Drive, Santa Fe, NM 87505; at
https://www.emnrd.nm.gov/ecmd/ecmd-public-notices/ or by contacting Claudette
Montoya at ClaudetteR.Montoya1@emnrd.nm.gov telephone (505) 372-8743.
Public Hearing and
Comment. EMNRD will hold an in person and virtual public hearing on the
proposed rules at 11:00 am on Wednesday, August 21, 2024. The public may attend
in person in the EMNRD Wendell Chino Building, Pecos Hall on 1220 South St.
Francis Drive, Santa Fe, NM 87505. The
public may also join the hearing virtually through Microsoft Teams using one of
the following:
Clean Car Personal Income Tax
Credit Rule, and Clean Car Corporate Income Tax Credit Rule, 2024 Rule Hearing
Event. Select link to join the meeting:
https://teams.microsoft.com/l/meetup-join/19%3ameeting_ZmJiNjc2NTAtOTIwZC00NWNmLWFiYjgtYzY3YzE3MDliYzg0%40thread.v2/0?context=%7b%22Tid%22%3a%2204aa6bf4-d436-426f-bfa4-04b7a70e60ff%22%2c%22Oid%22%3a%227a2869ad-e8e9-4114-99d7-c4dafba0a50c%22%7d
Meeting ID: 227
286 776 843
Passcode: c6ivRU
Dial-in by
telephone
Phone conference
ID: 136 221 868#
Those wishing to
comment on the proposed rules may make oral comments or submit written comments
at the hearing, or may submit written comments by August 21, 2024, by 5:00 p.m.
by mail or e-mail. Please mail written comments to Claudette Montoya, EMNRD, Energy
Conservation and Management Division, 1220 South Saint Francis Drive, Santa Fe,
New Mexico 87505 or submit them by e-mail to ClaudetteR.Montoya1@emnrd.nm.gov.
If you are an individual
with a disability who needs a reader, amplifier, qualified sign language
interpreter, or any other form of auxiliary aid or service to attend or
participate in the hearing, please contact Claudette Montoya at telephone (505)
372-8743 or the New Mexico Relay Network at 1-800-659-1779 at least two weeks
prior to the hearing. Public documents can be provided in various accessible
formats. Please contact Claudette Montoya by telephone at (505) 372-8743, if a
summary or other type of accessible format is needed.
Technical
Information. There is no technical information for the proposed rule
amendments.