N.M. Stat. § 7-2F-3
Purposes; goals.
The purposes and goals of the Film Production Tax Credit Act are to:
A. establish the film industry as a permanent component of the economic base of
New Mexico;
B. develop a pool of trained professionals and businesses in New Mexico to supply
and support the film industry in the state;
C. increase employment of New Mexico residents;
D. improve the economic success of existing businesses in New Mexico; and
E. develop the infrastructure in the state necessary for a thriving film industry.