reglab/housing_qa huggingface dataset:
NM Stat § 10-7-11 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-11 - Accumulated sick leave prior to retirement; payment of certain excess amounts.

Immediately prior to retirement from state service, an employee of the state who has accumulated six hundred hours of unused sick leave shall be entitled to be paid for additional unused sick leave at a rate equal to fifty percent of his hourly wage multiplied by the number of hours of unused sick leave over six hundred hours, not to exceed four hundred hours of such sick leave. History: Laws 1983, ch. 150, § 2.
NM Stat § 10-7-12 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-12 - Government cost savings incentive award.

A. As used in this section: (1) "actual cost savings" means realized, not projected, cost savings substantiated by documentation; (2) "award" means a government cost savings incentive award; (3) "economy" includes maximizing the purchasing value of public funds; (4) "efficiency" includes a significant reduction in paperwork and the elimination of unnecessary rules, regulations and procedures; and (5) "state agency" means any office, department, institution, school district, board, commission, court, district attorney, council or committee of state government which receives appropriations and is authorized expenditures pursuant to a general appropriation act. B. A state agency may provide an award to any employee whose accomplishment or written suggestion beyond the scope of his responsibility contributes to the efficiency, economy or improvement of agency operations and results in actual cost savings to the agency. C. An award pursuant to this section shall: (1) be paid only from actual cost savings; (2) be paid only on the payday immediately following the first full pay period succeeding the award or immediately prior to separation or transfer from the agency; and (3) be paid one time based on actual cost savings in an amount not to exceed the lesser of: (a) two thousand dollars ($2,000); or (b) an amount equal to ten percent of the actual cost savings attributable to the employee in the twelve-month period immediately preceding the award or a lesser period preceding the award, if appropriate. D. Documentation substantiating awards pursuant to this section shall be submitted to the state personnel board which shall, as necessary or appropriate, prescribe regulations and review proposed awards made under this section and procedures used in making the awards to verify the cost savings for which the awards were made. E. The state personnel board shall report by September 1 of each year to the legislative finance committee all awards paid and savings realized under this act [this section]. History: Laws 1986, ch. 39, § 1. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
NM Stat § 10-7-13 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-13 - Leave; coordination with workmen's compensation benefits.

A. Payment of leave-time benefits in excess of an amount which results, when combined with workmen's compensation weekly benefits, in an injured state or university worker receiving in any month more than one hundred percent of that workman's monthly base salary is not permitted; provided that payment of accrued vacation leave time and compensating leave-time benefits may be permitted without regard to this limitation where the workman is finally determined to be permanently totally disabled or resigns his state or university employment. B. As used in this section: (1) "leave time" includes time accrued as sick leave, vacation leave and compensating leave; and (2) "monthly base salary" means the full monthly salary to be paid the employee if he had worked as scheduled for the entire month, as established by the state personnel board's official salary schedule, or the official salary schedule of any state agency or university in effect during the last pay period during which the employee worked, exclusive of all overtime pay and the value of all accrued leave time and all fringe benefits of any kind. C. The state personnel board shall send a copy of this law to all state agencies and universities which have salaried employees who do not fall under the jurisdiction of the state personnel board. History: Laws 1987, ch. 258, § 1.
NM Stat § 10-7-14 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-14 - Short title.

Sections 1 through 6 [10-7-14 to 10-7-19 NMSA 1978] of this act may be cited as the "Cafeteria Plan Act". History: Laws 1987, ch. 289, § 1. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 63A Am. Jur. 2d Public Officers and Employees §§ 450, 451. 67 C.J.S. Officers and Public Employees §§ 223, 248, 249.
NM Stat § 10-7-15 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-15 - Definitions.

As used in the Cafeteria Plan Act [10-7-14 to 10-7-19 NMSA 1978]: A. "agency" means the state of New Mexico, any of its political subdivisions, tax supported educational institutions or a local public school district; B. "cafeteria plan" means a written plan as defined in 26 U.S.C. 125 under which all participants are eligible public employees and the participants are allowed to choose among two or more benefits consisting of cash and statutory nontaxable benefits; C. "eligible public employee" means any public employee who elects to participate in a cafeteria plan as provided in the Cafeteria Plan Act but does not include individuals engaged as independent contractors or whose periods of employment are on an intermittent or irregular basis or who are employed on less than half-time basis unless the individual is employed in a position classified as a job-sharing position; D. "public employee" means any officer or employee of an agency to whom a salary is paid from public funds for services rendered; E. "salary reduction agreement" means a written agreement between an eligible public employee and his agency employer whereby the employee agrees to reduce his or her salary by a stated amount or an amount equal to the cost of benefits selected under a cafeteria plan and the agency agrees to contribute that amount to cover the cost of the benefits selected by the eligible public employee; and F. "statutory nontaxable benefits" means any benefits that are not includable in the gross income of the public employee by reason of an express provision of the Internal Revenue Code, and such benefits may include but not be limited to: group life insurance not exceeding fifty thousand dollars ($50,000); disability benefits; accident and health plans; group legal services plans and dependent care services. History: Laws 1987, ch. 289, § 2. ANNOTATIONSCross references. — For the Internal Revenue Code, see 26 U.S.C. § 1 et seq.
NM Stat § 10-7-16 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-16 - Cafeteria plan; optional.

Notwithstanding any other benefit plan or group insurance plan offered to an eligible public employee, any agency may adopt a cafeteria plan, as defined in 26 U.S.C. 125 et seq. and regulations made thereunder, for the benefit of eligible public employees and their dependents. History: Laws 1987, ch. 289, § 3.
NM Stat § 10-7-17 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-17 - Salary reduction agreements.

A. Contributions to cover the cost of benefits provided under a cafeteria plan authorized by Section 3 [10-7-16 NMSA 1978] of the Cafeteria Plan Act shall be paid by the eligible public employee pursuant to a salary reduction agreement. The agency is authorized to pay part or all of the administrative expenses therefor. B. The agency may agree with an eligible public employee that the employee's salary payment shall be reduced by an amount equal to the cost of benefits selected and to be paid for by the eligible public employee. Such reduction shall be made pursuant to salary reduction agreements entered into between eligible public employees and the agency. History: Laws 1987, ch. 289, § 4.
NM Stat § 10-7-18 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-18 - Status of salary reduction.

A. The amount by which an eligible public employee's salary is reduced pursuant to a salary reduction agreement shall continue to be included as compensation for the purpose of computing retirement benefits under the Public Employees Retirement Act [Chapter 10, Article 11 NMSA 1978], the Educational Retirement Act [Chapter 22, Article 11 NMSA 1978] and the Judicial Retirement Act [Chapter 10, Article 12B NMSA 1978]; provided this inclusion does not conflict with federal law, including federal regulations, pertaining to the Federal Insurance Contributions Act or to Internal Revenue Code, Section 125 pertaining to cafeteria plans. B. The amount by which an eligible public employee's salary is reduced pursuant to a salary reduction agreement shall not be considered as gross income for purposes of computing New Mexico income tax, state unemployment tax and state worker's compensation and federal income taxes to be withheld and paid on behalf of the employee. History: Laws 1987, ch. 289, § 5. ANNOTATIONSCross references. — For the Federal Insurance Contributions Act, see 26 U.S.C. § 3101 et seq. For Section 125 of the Internal Revenue Code, see 26 U.S.C. § 125.
NM Stat § 10-7-19 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-19 - Applicability to deferred compensation plans.

The provisions of the Cafeteria Plan Act [10-7-14 to 10-7-19 NMSA 1978] do not apply to deferred compensation plans. History: Laws 1987, ch. 289, § 6.
NM Stat § 10-7-20 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-20 - Qualified transportation fringe benefit.

State agencies, state educational institutions and political subdivisions of the state may offer to their employees a qualified transportation fringe benefit in accordance with Section 132(f) of the Internal Revenue Code of 1986. The qualified transportation fringe benefit may be offered as an employee pretax deduction or an employer-paid benefit or a combination of the two, as determined by the department of finance and administration, the governing authority of an institution or the governing body of a political subdivision of the state. History: Laws 2005, ch. 17, § 1. ANNOTATIONSCross references. — For Section 132(f) of the Internal Revenue Code of 1986, see 26 U.S.C, § 132(f) Effective dates. — Laws 2005, ch. 17 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 2005, 90 days after adjournment of the legislature.
NM Stat § 10-7-21 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-21 - Undercover agents; life insurance benefits.

A. The state and any political subdivision of the state shall provide paid life insurance in the amount of at least two hundred fifty thousand dollars ($250,000) for employees during any period of employment when an employee is working as an undercover agent. B. As used in this section: (1) "undercover agent" means a law enforcement officer who is actively involved in the investigation of alleged violations of state or federal law and whose identity as a law enforcement officer is being concealed; and (2) "law enforcement officer" means a state or municipal police officer, county sheriff, deputy sheriff, conservation officer, motor transportation enforcement officer or other state employee authorized by state law to enforce criminal statutes. C. The department of public safety shall adopt rules necessary to determine the eligibility of undercover agents for paid life insurance pursuant to Subsection A of this section. History: Laws 2007, ch. 258, § 1. ANNOTATIONSCross references. — For group life insurance continuation for retired officers, see 10-11-121 NMSA 1978. For state police group life, see 29-2-29 NMSA 1978. Effective dates. — Laws 2007, ch. 258, § 2 made Laws 2007, ch. 258, § 1 effective July 1, 2007.
NM Stat § 10-7-22 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7 - Compensation and Working Conditions Generally|Section 10-7-22 - Leave donation policy.

A. State agencies, political subdivisions and school districts shall implement policies that provide for employees who earn annual or sick leave the opportunity to donate annual or sick leave to another employee for a medical emergency. The policy shall provide: (1) that a reasonable amount of leave may be donated by an employee annually and that each employee shall maintain a certain minimum amount of leave before making a donation of leave in excess of that amount; (2) that the donation may be limited to a donation between employees within an organizational unit; (3) for an application process for donated leave that includes: (a) a method of soliciting donated leave; (b) documentation of the identity of the donor and recipient of leave; (c) a certified document by a health care provider that describes the nature, severity and anticipated duration of the emergency medical condition of the recipient and that includes a statement that the recipient is unable to work all or a portion of the recipient's work hours; and (d) other information that the employing agency may reasonably require; (4) that an employee who wishes to request donated leave shall first use all annual, sick and personal day leave that the employee has accrued and any compensatory time due prior to receiving donated leave; (5) for conversion of the value of the donor's donated leave based on the donor's hourly rate of pay to hours of leave for the recipient based on the recipient's hourly rate of pay; and (6) that unused donated leave at the end of a medical emergency or when no longer needed shall revert to the donating employees on a prorated basis. B. To the extent any provision of this section conflicts with a current collective bargaining agreement negotiated pursuant to the Public Employee Bargaining Act [Chapter 10, Article 7E NMSA 1978], the provisions of this section shall not apply. History: Laws 2015, ch. 81, § 1. ANNOTATIONSEffective dates. — Laws 2015, ch. 81 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 19, 2015, 90 days after the adjournment of the legislature.
NM Stat § 10-7A-1 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-1 - Short title.

Sections 1 through 10 [10-7A-1 to 10-7A-10 NMSA 1978] of this act may be cited as the "Deferred Compensation Act". History: Laws 1981, ch. 155, § 1. ANNOTATIONSCompiler's notes. — "Sections 1 through 10 of this act," referred to in this section, refers to Laws 1981, ch. 155, §§ 1 to 10, which are presently compiled as 10-7A-1, 10-7A-2, 10-7A-4 and 10-7A-6 to 10-7A-10 NMSA 1978. Cross references. — For compensation and working conditions generally, see 10-7-1 NMSA 1978 et seq.
NM Stat § 10-7A-2 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-2 - Definitions.

As used in the Deferred Compensation Act: A. "board" means the public employees retirement board; B. "local public body" means all political subdivisions of the state, their agencies, instrumentalities and institutions; C. "local public employee" means any officer or employee to whom a local public body pays a salary for services rendered; D. "deferred compensation carriers" means any corporation, partnership or persons providing administrative, recordkeeping or investment consulting services to participants in deferred compensation plans pursuant to funding agreements; and E. "state employee" means any officer or employee to whom the state pays a salary for services rendered. History: Laws 1981, ch. 155, § 2; 1985, ch. 161, § 1; 2017, ch. 20, § 1. ANNOTATIONSThe 2017 amendment, effective June 16, 2017, expanded the definition of "deferred compensation carriers"; in Subsection A, after "public", changed "employees'" to "employees"; and in Subsection D, after "partnership or persons", deleted "who provide investment options" and added "providing administrative, recordkeeping or investment consulting services".
NM Stat § 10-7A-3 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-3 - Deferred compensation plan; state and local public employees.

A. After the effective date of the Deferred Compensation Act, the board shall review and approve deferred compensation plans for participation by state and local public employees. A deferred compensation plan shall provide for the method of transfer of funds to a plan through written or electronic salary reduction agreements with state and local public employees and shall provide for deferral of only those salary amounts upon which income taxes are eligible for deferral pursuant to federal law. B. Compensation deferred under any deferred compensation plan shall be included with current income for purposes of computing retirement contributions and benefits. C. Amounts by which salary is reduced shall be transmitted to the approved deferred compensation carrier. D. Local public employees may participate in a deferred compensation plan selected by their local public body employer after it takes formal action conforming to board requirements. If the plan selected is different from the plan approved by the board, the board shall have no responsibility concerning the plan. If the plan selected is that approved by the board pursuant to Section 10-7A-5 NMSA 1978, the provisions of Section 10-7A-8 NMSA 1978 shall apply. History: 1978 Comp., § 10-7A-3, enacted by Laws 1984, ch. 127, § 988.1; 1985, ch. 161, § 2; 2017, ch. 20, § 2. ANNOTATIONSRepeals and reenactments. — Laws 1984, ch. 127, § 988.1, repealed former 10-7A-3 NMSA 1978, as amended by Laws 1983, ch. 251, § 1, and enacted a new section. Compiler's notes. — The phrase "effective date of the Deferred Compensation Act" means April 6, 1981, the effective date of Laws 1981, ch. 155. The 2017 amendment, effective June 16, 2017, provided for the use of electronic transactions to transfer funds to a deferred compensation plan, and allowed local public body employers to select a deferred compensation plan for local public employees; in the catchline, after "public", deleted "body"; in Subsection A, after "through written", added "or electronic"; in Subsection C, after "shall be transmitted", deleted "to the state treasurer or his designated agent who shall then transfer such amounts directly"; in Subsection D, after "public employees may", deleted "through formal action of their governing boards", after "plan selected by", deleted "such governing board" and added "their local public body employer after it takes formal action conforming to board requirements", after "10-7A-5 NMSA 1978,", deleted "participation by employees of the local public body so selecting is effected pursuant to" and added "the provisions of", and after "10-7A-8 NMSA 1978", added "shall apply".
NM Stat § 10-7A-4 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-4 - Deferred compensation plan; other participants.

The deferred compensation plan may allow persons other than public employees, who provide services to the state or any local public body, to participate in the plan to the extent permitted by federal law. History: Laws 1981, ch. 155, § 4.
NM Stat § 10-7A-5 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-5 - Deferred compensation plan; approval.

A. The board shall review proposals providing investment options to participants of a deferred compensation plan submitted by deferred compensation carriers that have been engaged for a minimum of three years in the business of funding public employee deferred compensation plans authorized by 26 U.S.C. Section 457 and approve proposals that are consistent with the goals of providing state or local public employees with an investment that, in the opinion of the board, is safe and will provide a reasonable return to the employees upon their reaching the appropriate age or date at which they may begin receiving funds from the deferred compensation plan. B. The type of deferred compensation investment options that may be approved include mutual funds, including stock, bond or capital preservation funds or any other investments determined by the board to fulfill the goals of providing viable deferred compensation for state or local public employees. History: 1978 Comp., § 10-7A-5, enacted by Laws 1984, ch. 127, § 988.2; 1985, ch. 161, § 3; 2017, ch. 20, § 3. ANNOTATIONSRepeals and reenactments. — Laws 1984, ch. 127, § 998.2, repealed former 10-7A-5 NMSA 1978, as amended by Laws 1983, ch. 251, § 2, and enacted a new section. Compiler's notes. — The "board", referred to in the introductory language in Subsection A, apparently refers to the public employees' retirement board. See 10-7A-2 NMSA 1978 and notes thereto. The 2017 amendment, effective June 16, 2017, expanded investment options for participants of deferred compensation plans; in Subsection A, after "deferred compensation carriers", deleted "which" and added "that", after "Section 457 and approve", deleted "not more than four such", and after "proposals", deleted "which" and added "that"; in Subsection B, deleted Paragraph B(1), deleted the paragraph designation B(2) and in former Paragraph B(2), after "stock", added "bond or capital preservation", after "funds", deleted "and money market funds", deleted Paragraph B(3), deleted the paragraph designation B(4), and in former Paragraph B(4), deleted "other deferred compensation investment options, including those created by the board not requiring funding agreements which deferred compensation carriers, deemed" and added "or any other investments determined".
NM Stat § 10-7A-6 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-6 - Deferred compensation plans; investment options.

The board may select a deferred compensation plan that offers varied investment options to participating employees. History: Laws 1981, ch. 155, § 6; 1985, ch. 161, § 4. ANNOTATIONSCross references. — For types of plans which may be approved, see 10-7A-5 NMSA 1978.
NM Stat § 10-7A-7 (2021)
2021 New Mexico Statutes|Chapter 10 - Public Officers and Employees|Article 7A - Deferred Compensation|Section 10-7A-7 - Deferred compensation plan; state tax deferral.

Income deferred pursuant to the Deferred Compensation Act and any gains arising from such income, shall be subject to New Mexico income tax and other applicable taxes in the same year or years in which the income is subject to federal income tax pursuant to federal law. History: Laws 1981, ch. 155, § 7.