2021 Sustainable Building Tax Credit (Corporate)
H.B. 15, enacted in April 2021, established a new version of the personal tax credit and corporate tax credit for sustainable buildings in New Mexico. The tax credits apply to both commercial and residential buildings.
Commercial Buildings
Commercial buildings which have been registered and certified by the U.S. Green Building Council at LEED Gold or higher for new construction (NC), existing buildings (EB), core and shell (CS), or commercial interiors (CI), and are broadband- and electric vehicle-ready are eligible for a tax credit. The amount of the credit varies according to the square footage of the building, the level of
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