8 programs
Wage reimbursement

Job Training Incentive Program (JTIP)

Reimburses 50 to 90 percent of new-hire wages during training, for up to 6 months. Small communities get the top base tiers.

Run by
NM Economic Development Department
Eligibility
Expanding employers creating economic-base jobs; retail excluded
Read the JTIP guide →
Financing and grants

Local Economic Development Act (LEDA)

Public funding toward land, buildings, and infrastructure for qualifying expansion projects, paid out as performance milestones are met.

Run by
NM EDD with local governments
Eligibility
Economic-base businesses with committed jobs
Official program page →
Tax credit

Rural Jobs Tax Credit

Up to $1,000 per qualifying job per year, for up to 4 years in Tier One rural areas. All of Grant County is Tier One.

Run by
NM Taxation and Revenue Department
Eligibility
JTIP-eligible employers in rural locations
Details in FYI-106 →
Tax credit

High Wage Jobs Tax Credit

8.5 percent of wages for each new high-wage job, capped at $12,750 per job per qualifying period. Available through mid-2036.

Run by
NM Taxation and Revenue Department
Eligibility
Employers eligible for state training assistance; the job must be held at least 44 of the first 52 weeks
Details in FYI-106 →
Tax credit

Investment Credit for Manufacturers

A credit against gross receipts and compensating tax for qualified manufacturing equipment, tied to adding jobs.

Run by
NM Taxation and Revenue Department
Eligibility
Manufacturers adding equipment and employment
Details in FYI-106 →
Tax credit

Angel Investment Credit

25 percent personal income tax credit, up to $62,500 per qualified investment, for accredited investors backing NM technology or manufacturing companies. Runs through 2030.

Run by
NM Taxation and Revenue Department
Eligibility
Accredited investors in qualified NM businesses
Details in FYI-106 →
Financing and grants

New Markets Tax Credit financing

Below-market loans of up to $7 million for businesses in qualifying rural and low-income communities, financed through the New Mexico Finance Authority.

Run by
New Mexico Finance Authority
Eligibility
Businesses in qualified low-income census tracts
Official program page →
Location-based

Opportunity Zones

Federal capital gains deferral and reduction for long-term investment in designated census tracts.

Run by
IRS, with NM EDD zone maps
Eligibility
Investors with eligible capital gains
NM EDD zone information →

Benefit figures verified July 2026 against agency pages and publication FYI-106. Program rules change; confirm with the administering agency before you commit.

Sources and updates

  • New Mexico Economic Development Department program pages.
  • New Mexico Taxation and Revenue Department, publication FYI-106 (rev 05/2026).
  • New Mexico Finance Authority, New Markets Tax Credit program page.
  • NMSA 1978 statutes for each program.

Last reviewed Jul 2026. Corrections are welcome through the contact form.