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SANTA FE – Senator David Gallegos (District 41-Eddy and Lea) and the Senate Republican Caucus today introduced legislation to repeal the existing tax on social security benefits. As it stands, New Mexico is one of only 13 states to tax social security income on our seniors. Yahoo News—which compiled the top ranking lists for retirement states in the nation—ranked New Mexico dead last and deemed it the worst place to retire in the nation in 2021.