This is an effort ("push for") promise, and all three cited PRIMARY sources are reachable and document concrete pushing for middle-class New Mexican tax relief after the term began: (1) Luján cosponsored the Tax Cut for Workers Act (EITC expansion, May 1, 2025) framed as relief for ~111,000 working New Mexicans; (2) he co-led/cosponsored the First-Time Homebuyer Tax Credit Act (Aug 25, 2025), a refundable credit up to $15,000 for first-time buyers phasing out above 150% AMI; and (3) he opposed the 2025 GOP tax/budget package on grounds it favors the wealthiest over working families. He therefore repeatedly and concretely did the "push," but the substantive "provides middle-class New Mexicans with tax relief" component was not delivered — his relief bills did not pass (Democrats in the minority) and the tax law actually enacted moved the opposite direction. Advocacy done without enacted relief = PARTIAL, and this does not overstate the evidence. Correctly not CHAMPIONED: on the broad relief measures he is a cosponsor rather than lead (co-lead only on the narrower homebuyer credit), and nothing became law, so there is no delivered leadership outcome. Source quotes 1 and 2 appear verbatim; source 3's quoted words appear verbatim with only a truncated lead-in ("The latest analysis shows that…") and a capitalized first letter — not a fabrication.