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-HOUSE BILL 298
-57TH LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 2026
-INTRODUCED BY
-Luis M. Terrazas and Derrick J. Lente
-AN ACT
-RELATING TO TAXATION; CREATING THE RAIL INFRASTRUCTURE
-CORPORATE INCOME TAX CREDIT; ALLOWING THE TAXATION AND REVENUE
-DEPARTMENT AND THE DEPARTMENT OF TRANSPORTATION TO SHARE
-INFORMATION CONCERNING RAIL INFRASTRUCTURE CORPORATE INCOME TAX
-CREDITS.
-BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
-SECTION 1.  A new section of the Corporate Income and
-Franchise Tax Act is enacted to read:
-"[NEW MATERIAL] RAIL INFRASTRUCTURE CORPORATE INCOME TAX
-CREDIT.--
-A.  For taxable years prior to January 1, 2036, a
-taxpayer that is a railroad that incurs qualified
-reconstruction or replacement expenditures or qualified new
-rail infrastructure expenditures may claim a tax credit against
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-the taxpayer's tax liability for that taxable year imposed
-pursuant to the Corporate Income and Franchise Tax Act.  The
-tax credit provided by this section may be referred to as the
-"rail infrastructure corporate income tax credit".
-B.  The purpose of the rail infrastructure corporate
-income tax credit is to incentivize incremental expansions or
-improvements to rail infrastructure that would not reasonably
-occur but for the availability of the credit, increase freight
-capacity, reduce highway externalities and enhance the
-competitiveness of New Mexico businesses.
-C.  The amount of credit that may be allowed
-pursuant to this section shall be equal to fifty percent of a
-taxpayer's qualified reconstruction or replacement expenditures
-or qualified new rail infrastructure expenditures; provided
-that:
-(1)  for qualified reconstruction or
-replacement expenditures, the amount of tax credit shall not
-exceed an amount equal to the product of five thousand dollars
-($5,000) multiplied by the number of miles of railroad track
-owned or leased in the state by the taxpayer as of the close of
-the taxable year; and
-(2)  for qualified new rail infrastructure
-expenditures, the amount of tax credit shall not exceed one
-million dollars ($1,000,000) for each new rail-served customer
-project of the taxpayer.
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-D.  A taxpayer that seeks to claim a tax credit
-provided by this section shall apply for a certificate of
-eligibility from the department of transportation during the
-taxable year in which, or within three months after, the
-qualified reconstruction or replacement expenditures or
-qualified new rail infrastructure expenditures are incurred.
-The application shall include the number of miles of railroad
-track that the taxpayer owns or leases in New Mexico, a
-description of the amount of qualified reconstruction or
-replacement expenditures or qualified new rail infrastructure
-expenditures completed, supporting expenditure detail and the
-amount of tax credit requested.
-E.  A taxpayer shall apply for certification of
-eligibility for the credit provided by this section from the
-department of transportation on forms and in the manner
-prescribed by that department.  The total annual aggregate
-amount of credits that may be certified in any calendar year is
-six million dollars ($6,000,000).  Completed applications shall
-be considered in the order received.  Applications for
-certification received after this limitation has been met in a
-calendar year shall not be approved for that calendar year, but
-shall be considered for certification in the following calendar
-year.  The department of transportation shall publish on its
-website on a regular basis the number of rail infrastructure
-corporate income tax credits that have been certified in each
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-calendar year.
-F.  If the department of transportation determines
-that a taxpayer is a railroad and meets the requirements to
-claim a tax credit pursuant to this section, that department
-shall issue to the taxpayer a dated certificate of eligibility
-providing the amount of the tax credit for which the taxpayer
-is eligible and the taxable year in which the credit may be
-claimed.  The department of transportation shall provide the
-taxation and revenue department with the certificates of
-eligibility issued pursuant to this subsection in an electronic
-format at regularly agreed-upon intervals.
-G.  A certificate of eligibility issued pursuant to
-this section may either be submitted by the taxpayer with that
-taxpayer's return or be sold, exchanged or otherwise
-transferred to another taxpayer for the full value of the
-credit.  The parties to such a transaction shall notify the
-department of the sale, exchange or transfer within ten days of
-the sale, exchange or transfer.  The notification shall include
-the names, addresses and taxpayer identification numbers of the
-parties to the transfer, the amount of the credit being
-transferred, the year that the credit was originally allowed to
-the transferring taxpayer and the taxable year or years for
-which the credit may be claimed.
-H.  To receive a tax credit provided by this
-section, a taxpayer shall claim the credit on forms and in the
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-manner prescribed by the department within twelve months
-following the calendar year in which the certificate of
-eligibility was issued.  The claim shall include a certificate
-of eligibility issued pursuant to this section.
-I.  That portion of a tax credit that exceeds a
-taxpayer's tax liability in the taxable year in which the tax
-credit is claimed shall not be refunded but may be carried
-forward for a maximum of five consecutive taxable years.
-J.  The department of transportation shall analyze
-the effectiveness and cost of the credit and whether the credit
-is performing the purpose for which it was created and shall
-report the number of jobs retained or created as a result of
-the credit and any other information required by the
-legislature to aid in evaluating the effectiveness of the
-credit.
-K.  The credit provided by this section shall be
-included in the tax expenditure budget pursuant to Section
-7-1-84 NMSA 1978, including the total annual aggregate cost of
-the credit.
-L.  The department of transportation may promulgate
-rules necessary for administering the provisions of this
-section.
-M.  As used in this section:
-(1)  "qualified new rail infrastructure
-expenditures" means gross expenditures for new rail
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-infrastructure incurred by a taxpayer, including the new
-construction of industrial leads, switches, sidings, rail
-loading docks and transloading structures involved with
-servicing new customer locations or existing customer
-expansions adjacent to a railroad located in New Mexico;
-(2)  "qualified reconstruction or replacement
-expenditures" means gross expenditures for maintenance,
-reconstruction or replacement of railroad infrastructure,
-including track, roadbed, bridges, industrial leads, sidings
-and track-related structures in New Mexico that are owned or
-leased by a taxpayer claiming the credit provided by this
-section.  "Qualified reconstruction or replacement
-expenditures" does not include expenditures used to generate a
-federal tax credit or expenditures funded by a state or federal
-grant;
-(3)  "railroad" means a railroad that is
-classified by the federal surface transportation board as a
-class two or class three railroad located wholly or partly in
-New Mexico or an owner or lessee of a rail siding, yard track,
-industrial spur or industry track located in New Mexico on or
-adjacent to a railroad; and
-(4)  "rail-served customer project" means
-construction of railroad infrastructure to provide rail
-service."
-SECTION 2.  Section 7-1-8.8 NMSA 1978 (being Laws 2019,
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-Chapter 87, Section 2, as amended) is amended to read:
-"7-1-8.8.  INFORMATION THAT MAY BE REVEALED TO OTHER STATE
-AND LEGISLATIVE AGENCIES.--An employee of the department may
-reveal confidential return information to the following
-agencies; provided that a person who receives the information
-on behalf of the agency shall be subject to the penalties in
-Section 7-1-76 NMSA 1978 if the person fails to maintain the
-confidentiality required:
-A.  a committee of the legislature for a valid
-legislative purpose, return information concerning any tax or
-fee imposed pursuant to the Cigarette Tax Act;
-B.  the attorney general, return information
-acquired pursuant to the Cigarette Tax Act for purposes of
-Section 6-4-13 NMSA 1978 and the master settlement agreement
-defined in Section 6-4-12 NMSA 1978;
-C.  the commissioner of public lands, return
-information for use in auditing that pertains to rentals,
-royalties, fees and other payments due the state under land
-sale, land lease or other land use contracts;
-D.  the secretary of health care authority or the
-secretary's delegate under a written agreement with the
-department:
-(1)  the last known address with date of all
-names certified to the department as being absent parents of
-children receiving public financial assistance, but only for
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-the purpose of enforcing the support liability of the absent
-parents by the child support enforcement division or any
-successor organizational unit;
-(2)  return information needed for reports
-required to be made to the federal government concerning the
-use of federal funds for low-income working families;
-(3)  return information of low-income taxpayers
-for the limited purpose of outreach to those taxpayers;
-provided that the health care authority [department] shall pay
-the department for expenses incurred by the department to
-derive the information requested by the health care authority
-[department] if the information requested is not readily
-available in reports for which the department's information
-systems are programmed;
-(4)  return information required to administer
-the Health Care Quality Surcharge Act and the Health Care
-Delivery and Access Act; and
-(5)  return information in accordance with the
-provisions of the Easy Enrollment Act;
-E.  the department of information technology, by
-electronic media, a database updated quarterly that contains
-the names, addresses, county of address and taxpayer
-identification numbers of New Mexico personal income tax
-filers, but only for the purpose of producing the random jury
-list for the selection of petit or grand jurors for the state
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-courts pursuant to Section 38-5-3 NMSA 1978;
-F.  the state courts, the random jury lists produced
-by the department of information technology under Subsection E
-of this section;
-G.  the director of the New Mexico department of
-agriculture or the director's authorized representative, upon
-request of the director or representative, the names and
-addresses of all gasoline or special fuel distributors,
-wholesalers and retailers;
-H.  the public regulation commission, return
-information with respect to the Corporate Income and Franchise
-Tax Act required to enable the commission to carry out its
-duties;
-I.  the state racing commission, return information
-with respect to the state, municipal and county gross receipts
-taxes paid by racetracks;
-J.  the gaming control board, tax returns of license
-applicants and their affiliates as provided in Subsection E of
-Section 60-2E-14 NMSA 1978;
-K.  the director of the workers' compensation
-administration or to the director's representatives authorized
-for this purpose, return information to facilitate the
-identification of taxpayers that are delinquent or noncompliant
-in payment of fees required by Section 52-1-9.1 or 52-5-19 NMSA
-1978;
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-L.  the secretary of workforce solutions or the
-secretary's delegate, return information for use in enforcement
-of unemployment insurance collections pursuant to the terms of
-a written reciprocal agreement entered into by the department
-with the secretary of workforce solutions for exchange of
-information;
-M.  the New Mexico finance authority, information
-with respect to the amount of municipal and county gross
-receipts taxes collected by municipalities and counties
-pursuant to any local option municipal or county gross receipts
-taxes imposed, and information with respect to the amount of
-governmental gross receipts taxes paid by every agency,
-institution, instrumentality or political subdivision of the
-state pursuant to Section 7-9-4.3 NMSA 1978;
-N.  the superintendent of insurance, return
-information with respect to the premium tax and the health
-insurance premium surtax;
-O.  the secretary of finance and administration or
-the secretary's designee, return information concerning a
-credit pursuant to the Film Production Tax Credit Act;
-P.  the secretary of economic development or the
-secretary's designee, return information concerning a credit
-pursuant to the Film Production Tax Credit Act;
-Q.  the secretary of public safety or the
-secretary's designee, return information concerning the Weight
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-Distance Tax Act;
-R.  the secretary of transportation or the
-secretary's designee, return information concerning the Weight
-Distance Tax Act and return information concerning rail
-infrastructure corporate income tax credits for which
-eligibility is certified or otherwise determined by the
-secretary or the secretary's designee;
-S.  the secretary of energy, minerals and natural
-resources or the secretary's designee, return information
-concerning tax credits or deductions for which eligibility is
-certified or otherwise determined by the secretary or the
-secretary's designee;
-T.  the secretary of environment or the secretary's
-designee, return information concerning tax credits for which
-eligibility is certified or otherwise determined by the
-secretary or the secretary's designee; and
-U.  the secretary of state or the secretary's
-designee, taxpayer information required to maintain voter
-registration records and as otherwise provided in the Election
-Code."
-SECTION 3.  APPLICABILITY.--The provisions of this act
-apply to taxable years beginning on or after January 1, 2026.
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-.233646.1
+Fiscal impact reports (FIRs) are prepared by the Le gislative Finance Committee (LFC) for standing finance
+committees of the Legislature. LFC does not assume responsibility for th e accuracy of these reports if they
+are used for other purposes.
+
+F I S C A L    I M P A C T    R E P O R T
+
+BILL NUMBER: House Bill 298/aHCEDC
+SHORT TITLE: Rail Infrastructure Tax Credit
+SPONSOR: Terrazas/Lente
+LAST
+UPDATE:
+
+2/11/2026
+ORIGINAL
+DATE:
+
+2/5/2026
+
+ANALYST: Francis
+
+REVENUE*
+(dollars in thousands)
+Type FY26 FY27 FY28 FY29 FY30 Recurring or
+Nonrecurring
+Fund
+Affected
+CIT only  ($1,000.0) ($1,00 0.0) ($1,000.0) ($1,000.0) Recurring General Fund
+Parentheses indicate revenue decreases.
+*Amounts reflect most recent analysis of this legislation.
+
+ESTIMATED ADDITIONAL OPERATING BUDGET IMPACT*
+(dollars in thousands)
+Agency/Program FY26 FY27 FY28 3 Year
+Total Cost
+Recurring or
+Nonrecurring
+Fund
+Affected
+TRD  $62.2  $62.2 Nonrecurring General fund
+Total  $62.2  $62.2 Nonrecurring General fund
+Parentheses ( ) indicate expenditure decreases.
+*Amounts reflect most recent analysis of this legislation.
+
+Duplicates Senate Bill 93
+
+Sources of Information
+
+LFC Files
+
+Agency or Agencies That Provided Analysis on original bill
+Taxation and Revenue Department
+
+Agency or Agencies That Were Asked for Analysis but did not Respond
+Department of Transportation
+Department of Finance and Administration
+
+This analysis uses input fr om Taxation and Revenue Depa rtment and Department of
+Transportation for Senate Bill 129 of the 202 5 regular session and will be updated if new
+analysis is received.
+
+SUMMARY
+
+Synopsis of HCEDC Amendment
+
+The House Commerce and Economic Development Committee (HCEDC) amendment to House
+House Bill 298/aHCEDC – Page 2
+
+Bill 298 removes “qualified new rail infrastructure expenditures” from eligibility for the credit
+and reduces the aggregate credit allotment from $6 million to $1 million.
+
+Synopsis of House Bill 298
+
+House Bill 298 (HB298) proposes a rail infrastructure corporate income tax credit for class 2 and
+3 railroads1 or the owner/lessee of rail siding, yard trac k, industrial spur/track located in NM that
+construct or reconstruct railroad systems. The cr edit is 50 percent of a taxpayer’s qualified
+reconstruction or replacement cost s or qualified new rail infrastructure costs, up to a maximum
+credit of $1 million for each qualified rail infrastructure project. For reconstruction or
+replacement expenditures, the amount of credit shall not exceed $5,000 multiplied by the number
+of miles of railroad track owned or leased in the state at the end of the taxable year.
+
+Qualified new rail infrastructure is defined as  gross expenditures for new rail infrastructure,
+including new construction of industrial leads,  switches, sidings, rail loading docks, and
+transloading structures, and excludes expenditures necessary to generate a federal credit or those
+funded by state or federal grants.
+
+The certification for these credits is done by the Department of Transportation (NMDOT), which
+may certify a maximum aggregate of $6 million pe r calendar year. The credit is not refundable
+but the amount that exceeds the tax liability in the taxable year may be carried forward for five
+consecutive years, and the credit may be sold, exchanged, or transferred to another taxpayer.
+
+HB298 states the purpose of the credit is to in centivize incrementa l investments and
+improvements to rail infrastructur e that would not otherwise occu r that will “increase freight
+capacity, reduce highway externalities, and en hance the competitiveness of NM business.”
+HB298 includes a requirement for NMDOT to report on the effectiveness of the credit.
+
+The bill also amends Section 7-1-8.8 NMSA 1978 to allow for in formation sharing between the
+Taxation and Revenue Department (TRD) and NMDOT for the purpose of this credit.
+
+The credits are applicable to tax years beginning January 1, 2026, and prior to January 1, 2036.
+
+FISCAL IMPLICATIONS
+
+There are five Class 3 railroads and no Clas s 2. These railroads, according to NMDOT Draft
+2025 State Rail Plan , own 167.3 miles of rail in New Mexi co (compared to 1,700 owned by the
+two Class 1 railroads).  In addition to expend itures by Class 3 railroads, the credit would be
+available to owners and lessees of  track that might connect to a main rail line. As such, it is
+difficult to assess these owners a nd lessees and they may be more li kely to take advantage of the
+credit than the existing Class 3 railroads. The uncertainty and the high cost of investing in new or
+replacement rail infrastructure could reasonably exhaust the $1 million allocation, as amended by
+HCEDC.
+
+1 Railroads are placed in three classes based on revenue. Class 1 railroads are the highest earners and include BNSF
+and UP with revenue greater than $1.05 billion. Class 2 is for railroads with revenue between $47.3 million and
+$1.05 billion, and Class 3 railroads have annual revenue less than $47.3 million (2024). (Source: Railroad
+Definitions - ASLRRA).
+House Bill 298/aHCEDC – Page 3
+
+Legislative Finance Committee (LFC) staff estimat e there will be sufficient replacement and
+renovation projects to fully use the $1 million aggregate credit.
+
+SIGNIFICANT ISSUES
+
+This bill creates or expands a tax expenditure. LFC has serious concerns  about the substantial
+risk to state revenues from tax expenditures and the increase in revenue volatility from erosion of
+the revenue base. The committee recommends the bill adhere to the LFC tax expenditure policy
+principles for vetting, targeti ng, and reporting or action be post poned until the implications can
+be more fully studied.
+
+TRD suggests the tax credit might not be large enough to act as an  incentive because railroad
+construction is very expensive:
+While tax incentives can provide support for i ndustries and encourage specific social and
+economic behaviors, the high co st of railroad projects ma y not be large enough for this
+tax credit to serve as a significant source of incentive. … Rail companies have
+historically been responsible for mainta ining their own business interests. These
+companies are actively expanding their operations to generate more profit, and it is likely
+that they would continue to do so even without  the presence of this tax credit. The credit
+may create an unnecessary distortion to  economic activity in New Mexico by
+incentivizing economic activity that would occur even in the absence of the incentive and
+by providing economic support to a mature and profitable business sector.
+
+TRD notes the following about rail companies:
+Rail companies have historically been responsible for maintaining their own business
+interests. These companies are actively expa nding their operations  to generate more
+profit, and it is likely that they will continue to do so ev en without this tax credit. The
+credit may create an unn ecessary distortion to economic  activity in New Mexico by
+incentivizing economic activity that would occur even in the absence of the incentive and
+by providing economic support to a mature and profitable business sector.
+
+PERFORMANCE IMPLICATIONS
+
+The LFC tax policy of accountabilit y is met because NMDOT is required in the bill to report to
+the Legislature the effectiveness and cost of the credit and whether it is performing its purpose
+including the number of jobs retained or created and any other information useful for evaluation.
+
+TRD raises concerns about tax incentives:
+The increasing number of such incentives ad ds complexity to the tax code, creating
+special treatment and exceptions that result in increased tax expenditures and a narrower
+tax base. This can have a negative impact on the general fund. Th e introduction of more
+tax incentives increases the compliance bur den on both taxpayers and on TRD. Adding
+complexity and exceptions to the tax code creates tension with the principles of sound tax
+policy.
+
+ADMINISTRATIVE IMPLICATIONS
+
+House Bill 298/aHCEDC – Page 4
+
+TRD likely would have moderate impact on its operat ions from the provisions of this bill, with
+costs associated with updating information syst ems, forms, and publicat ions; staff training;
+systems testing; and monitoring and tracking the credit through transf ers. TRD estimates $62.2
+thousand in nonrecurring costs for staff and programming.
+
+NMDOT in analysis of similar legislation indicated possible administrative impacts:
+[The bill] would require NMDOT to esta blish procedures for and subsequently
+administer a program to both certify eligibility of specific projects fo r the tax credit and
+determine the amount of tax credit allo wed for each project. Neither of these
+responsibilities is something that NMDOT cu rrently undertakes, nor are they within the
+expertise of the NMDOT.
+
+Additionally, [the bill] excludes expenditures us ed to qualify for a federal tax credit as
+being eligible for a New Mexico tax credit.  26 U.S. § 45G provides for a railroad track
+maintenance tax credit, which allows Class 2 and Class 3 railroads to claim a tax credit
+for “qualified railroad track  maintenance expenditures” that has essentially the same
+definition as that used for “qualified rec onstruction or replaceme nt expenditures” in
+HB298. It is not clear whether the intentio n is for NMDOT to determine whether the
+railroad has requested a federal tax credit as part of its process to issue a certificate of
+eligibility, or whether TRD would make this determination after the railroad submits its
+application for a tax credit. If this is a NMDOT responsibility, it would require NMDOT
+to have access to each railroad’s documents re questing the federal tax credit, which may
+require receiving and reviewing the railroad ’s federal tax return. If this is a TRD
+responsibility undertaken only af ter the tax credit is applie d for, TRD would need access
+to the railroad’s documents requesting a federa l tax credit, and there is the potential that
+TRD’s review may determine a certificate of eligibility that has been sold, exchanged, or
+otherwise transferred to anot her taxpayer may not be eligible for a tax credit to the
+taxpayer that submits it.
+
+[The bill] would require NMDOT to either hire new staff or tr ain existing staff to
+administer a program that both determines the eligibility of projects for receiving a tax
+credit and the amount of credit allowed for the project.
+
+TRD points out a number of potential confusions and technical issues:
+[Section 1] Page 2, Lines 16-21. This subs ection limits the tax credit for qualified
+construction and replacement expenditures to $5,000 times “the num ber of miles of
+railroad track owned or leased in the state by the taxpayer as of th e close of the taxable
+year.” It is not clear which taxable year, t hough it might be inferred that it is the taxable
+year in which the expenditures are made. However, taxpayers may apply for this credit
+before the end of the taxable year. On lines 20 and 21, Tax & Rev suggests stating “at the
+time of the application for the credit” rather than “as of the close of the taxable year.”
+
+[Section 1] Subsection G, page 4, Lines 12- 23. Tax & Rev recommends replacing the
+transfer language in the bill  under subsection G with language  used in other credits so
+that it reads: “A certificate of eligibility pr ovided by this section may be sold, exchanged
+or otherwise transferred to another taxpayer fo r the full value of the credit. The parties to
+such a transaction shall notify th e department of the sale, exch ange or transfer within ten
+days of the sale, exchange or transfer.”
+
+House Bill 298/aHCEDC – Page 5
+
+CONFLICT, DUPLICATION, COMPANIONSHIP, RELATIONSHIP
+
+Senate bill 93 is a duplicate.
+
+OTHER SUBSTANTIVE ISSUES
+
+In assessing all tax legislati on, LFC staff considers whether th e proposal is aligned with
+committee-adopted tax policy principles. Those five principles:
+• Adequacy: Revenue should be adequate to fund needed government services.
+• Efficiency: Tax base should be as broad as possible and avoid excess reliance on one tax.
+• Equity: Different taxpayers should be treated fairly.
+• Simplicity: Collection should be simple and easily understood.
+• Accountability: Preferences should be easy to monitor and evaluate.
+
+In addition, staff reviews whethe r the bill meets principles speci fic to tax expenditures. Those
+policies and how this bill addresses those issues:
+
+Tax Expenditure Policy Principle Met? Comments
+Vetted: The proposed new or expanded tax expenditure was vetted
+through interim legislative committees, such as LFC and the
+Revenue Stabilization and  Tax Policy Committee, to review fiscal,
+legal, and general policy parameters.
+
+This bill has been
+introduced in prior
+years
+Targeted: The tax expenditure has a clearly stated purpose, long-
+term goals, and measurable annual targets designed to mark
+progress toward the goals.
+
+The purpose is stated in
+the bill: to incentivize
+incremental
+expansions/improvements
+in rail infrastructure.
+Clearly stated purpose 
+Long-term goals 
+Measurable targets 
+Transparent: The tax expenditure requires at least annual reporting
+by the recipients, the Taxati on and Revenue Department, and other
+relevant agencies
+
+Tax Expenditure Report
+Accountable: The required reporting allows for analysis by
+members of the public to determine progress toward annual targets
+and determination of effectiveness and efficiency. The tax
+expenditure is set to expire unless legislative action is taken to
+review the tax expenditure and extend the expiration date.
+
+Public analysis
+Expiration date 
+Effective: The tax expenditure fulfills the stated purpose. If the tax
+expenditure is designed to alter behavior – for example, economic
+development incentives intended to increase economic growth –
+there are indicators the recipients would not have performed the
+desired actions “but for” the existence of the tax expenditure.
+
+DOT must report on the
+effectiveness of the credit.
+TRD asserts that this tax
+credit may not pass the
+“but for” test
+Fulfills stated purpose 
+Passes “but for” test 
+Efficient: The tax expenditure is the most cost-effective way to
+achieve the desired results. ?
+Not clear that the industry
+needs additional support
+to be profitable
+Key:  Met      Not Met     ? Unclear
+
+NF/cf/ct/hg/sgs/dw