Non-resident employees may allocate their compensation to their home state. Since Texas does not have a personal income tax, Texas residents working at the enterprise won’t have to pay any state income tax on their compensation from the enterprise. The enterprise must be in the manufacturing business, physically located within 20 miles of the Mexican border, have at least 5 employees who are New Mexico residents and not receiving Job Training Incentive Program funds.

The enterprise must be in the manufacturing business, physically located within 20 miles of the Mexican border, have at least 5 employees who are New Mexico residents and not receiving Job Training Incentive Program funds.