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Child Support Disregard

The first $100 in child support collected by the Child Support Services Division is passed on to the TANF benefit group. This money is disregarded or not counted as income in determining eligibility. This has the effect of increasing the monthly benefit amount. The total expenditure for that child support disregard is paid with State MOE dollars.

Early Childhood Education and Care Department: Human Services Department and Early Childhood Education and Care Department (ECECD) will develop training programs for NMW participants to become licensed daycare providers. New Mexico utilizes both state and federal funds in program administration of these services. ECECD also provides several other programs that are essential to eligible TANF participants who have at least one child in the home such as:

Childcare TANF

Available to all families receiving TANF and TANF eligible families. Childcare is provided through the Childcare Development Fund (CCDF). The purpose of this program is to assist and support low-income families in caring for their children while the adult family members work or are engaged in training or other work-related activities. The relevant TANF purpose is to provide assistance to families in need so children may remain in their homes or the homes of relatives.

Childcare for low-income non TANF households

Childcare services are available to low-income families receiving non-TANF funded childcare assistance through the CCDF and the New Mexico State general fund.

Taxation and Revenue Department

Child and Dependent Care Tax Credit

The Child and Dependent Care Tax Credit is 40% of the expenses incurred during the tax year. This credit helps families with a modified gross income of $30,160 or less to pay for the childcare they need to work or look for work.

Low Income Comprehensive Tax Rebate

The Low-Income Comprehensive Tax Rebate allows a rebate to households with a modified gross income of $22,000 or less.

Many low-income New Mexicans qualify for this rebate as it is not an income-based credit. It rebates a portion of the gross receipts tax on necessities. The rebate amount ranges depending on a taxpayer’s modified gross income and number of exceptions claimed on the state income tax return.

The Working Families Tax Credit

A New Mexico resident who qualifies for the Federal Earned Income Tax Credit may claim a credit against