This previous Penal Code from 1872 was replaced in 1929. The new legal order aimed to modify the legal architecture of the Porfirio Díaz dictatorship, which was based on penal repression, to align it with the context of the constitutional guarantees and social justice proclaimed by the Mexican Revolution of 1910.

Once again, any notion of homosexuality (both male and female) was formally excluded from the document. The potential criminalization allowed by the previous code due to the vagueness of the sanctions related to 'offenses against public morality and good customs' is now technically limited solely to a prohibition of pornography. Thus, Article 536 536 (Second Book; Title 8 'Crimes against Public Morality'; Chapter I 'Offenses against Public Morality or Good Customs') mentions imprisonment and fines for those who reproduce or manufacture obscene writings, images, or objects, as well as for those who display or commercialize such obscene expressions in public.

Again, in 1931, the penal code was substituted by the one that still governs at the federal level today. However, in 1966, Article 201 (Third Book; Title 8 'Crimes against Public Morality and Good Customs'; Chapter II 'Corruption of Minors') was reformed, and for the first time, a reference to homosexuality appeared. It established imprisonment for anyone who induces or incites a minor under 18 years old to engage in 'homosexual practices.' The penalty was doubled if the act was repeated and resulted in the minor 'acquiring habits of homosexual practices.'

Finally, those last provisions that indirectly incited the criminalization of homosexuality were eliminated in the 1999 reform.

A same-sex marriage bill was introduced to Congress on October 12, 2022 by Deputy Jesús Díaz (MORENA). It was approved by a Congress committee on 17 October with 4 votes in favour and 2 abstentions, and a final vote was scheduled for Wednesday, 19 October. Congress passed the bill on 19 October by 23 votes to 5 with seven abstentions. Deputy Emilio Antonio Contreras Martínez de Escobar, a supporter of the legislation, said that "[i]t is necessary that, as representatives of society, we listen and represent society through this type of legislative actions". The bill was supported by members of the National Regeneration Movement and the Institutional Revolutionary Party. Opponents of the legislation organised prayer rallies outside the Congress building. The bill will take effect once it is published in the state's official journal.

In Tabasco, there are no laws restricting the discussion or promotion of LGBTQ+ topics since the removal of homosexuality from Mexico's federal "corruption of minors" law. There were no state laws that considered homosexuality a "corruption of minors" in Tabasco.

There is currently no legal gender recognition provided in Tabasco.

There are no government restrictions placed on gender-affirming care and government guidelines for public health institutions endorse medical intervention with transgender youth. However availability proves a problem in many areas.

There is no legal gender recognition provided to nonbinary and intersex people in Tabasco.

Article 1(3) of the Federal Act to Prevent and Eliminate Discrimination (2003) includes “sexual preferences” as one of the prohibited grounds of discrimination. This law applies to housing as per Article 9(XXI). Gender identity is not explicitly mentioned

The Tabasco state congress legalized adoption by same-sex couples in April 2024.

There is no ban on intersex infant surgery in Mexico, and they are reportedly commonplace.

Since 2012, LGBTIQ+ people are permitted to serve openly in the Mexican military.

NOM 253 removes targeted restrictions on blood donations from gay and bisexual men. Instead, it prohibits donations from individuals with HIV or hepatitis, their partners, and those who participate in "high-risk sexual practices," irrespective of their sexual orientation.

Conversion therapy is banned in Tabasco under federal Mexican law.

Illegal with a minor under 12, ambiguous rulings observed 12-18, universally legal 18+.