New Mexico 2022 Regular Session

New Mexico House Bill HB82

Introduced
1/19/22  
Report Pass
1/27/22  
Report Pass
2/3/22  
Engrossed
2/10/22  
Report Pass
2/12/22  
Enrolled
2/14/22  
Chaptered
3/8/22  

Caption

Dialysis Facility Gross Receipts

Impact

The bill amends the existing tax code in New Mexico, which directly affects how dialysis facilities account for their gross receipts. Allowing these facilities to deduct certain payments from their gross receipts tax will likely encourage the provision of dialysis services, which are critical for patients with kidney failure. This change reflects the state's continued emphasis on supporting accessible healthcare, particularly for high-need populations such as Medicare beneficiaries. Additionally, the provision that these changes will be effective until July 1, 2032, indicates a long-term commitment to supporting dialysis care in the state.

Summary

House Bill 82 aims to extend a gross receipts tax deduction specifically for dialysis facilities and updates the definition of what constitutes a 'dialysis facility'. This legislation is significant as it maintains financial incentives for these healthcare providers, ensuring that they can continue offering necessary services to Medicare beneficiaries without the burden of additional tax costs. By classifying the receipts received by dialysis facilities from government payments as deductible, the law facilitates a more sustainable financial environment for these essential healthcare services.

Sentiment

General sentiment around HB 82 appears positive, particularly from the healthcare community and legislators who emphasize the importance of providing adequate resources for medical services. There is broad recognition that supporting dialysis facilities is vital for maintaining the health of many residents and ensuring economic viability for these providers. Stakeholders appreciate that financial support through tax deductions allows these facilities to reinvest in resources and care improvements, ultimately benefiting patients.

Contention

While HB 82 received overwhelming support in voting, as evidenced by the 36-0 outcome during its final passage, there may still be underlying discussions concerning the balance of tax incentives for healthcare providers versus the financial implications on state revenue. Although the bill aims to assist healthcare providers, opinions may vary on whether such tax deductions could contribute to wider budgetary challenges. As healthcare costs continue to be a topic of debate, bills like HB 82 ignite conversations about the trade-offs in tax policies and their broader impact on public health funding.

Companion Bills

No companion bills found.

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