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.

In 2022, Tamaulipas became the last state in Mexico to recognise same-sex marriage, making it legal nationwide.

Tamaulipas has Article 193 of its Penal Code which criminalises "corruption of minors" with imprisonment. One of the "corrupt habits" is homosexuality. It originated in 1986 and remains unrepealed even after Mexico repealed its federal law in 1998.

There is currently no legal gender recognition provided in Tamaulipas.

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 Tamaulipas.

Sexual orientation became a protected characteristic from discrimination in Tamaulipas in 2003 under federal Mexican law. It was soon added as a protected characteristic in the state’s own anti-discrimination laws.

However, gender identity remains unprotected.

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

LGBTIQ+ couples and singles can adopt in Tamaulipas.

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 Tamaulipas under federal Mexican law.

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