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Senator Jacob Candelaria (D-Albuquerque),  Senator Siah Correa Hemphill (D-Silver City), and  Representative Javier Martínez (D-Albuquerque), Senate Bill 1 provides a four-month tax holiday for food and beverage establishments. It also creates a $600 tax credit for individuals who earn $31,200 or less, and heads of household, surviving spouses or those married filing jointly who earn up to $39,000.    “The past year has been devastating for New Mexico’s restaurants and bars, as well as frontline essential workers, like janitors and grocery store workers,” said  Rep. Martinez. “Senate Bill 1 provides needed relief for those hardest hit by the pandemic, helping hardworking New Mexicans navigate this difficult time, and putting more money back into our local economies.” 

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