New Mexico Statutes Chapter 7. Taxation § 7-2-41. Deduction;  school supplies purchased by a public school teacher

(1) for a taxable year beginning on January 1, 2024 and prior to January 1, 2025, five hundred dollars ($500);  and

(2) for a taxable year beginning on January 1, 2025 and prior to January 1, 2029, one thousand dollars ($1,000).

(1) “public school teacher” means a person who is licensed as a teacher pursuant to the Public School Code and who teaches at a public school, as that term is defined in the Public School Code;  and

(2) “school supplies” means items purchased by a public school teacher and used by the students of the teacher in the teacher's classroom for educational purposes, including notebooks, paper, writing instruments, crayons, art supplies, rulers, maps and globes, but not including computers or other similar digital devices, watches, radios, digital music players, headphones, sporting equipment, portable or desktop telephones, cellular telephones or other electronic communication devices, copiers, office equipment, furniture or fixtures.