New Mexico 2025 Regular Session

New Mexico House Bill HB52 Compare Versions

Only one version of the bill is available at this time.

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28	28	HOUSE BILL 52
29	29	57
30	30	TH LEGISLATURE
31	31	-
32	32
33	33	STATE
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35	35	OF
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37	37	NEW
38	38
39	39	MEXICO
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41	41	-
42	42	FIRST SESSION
43	43	,
44	44
45	45	2025
46	46	INTRODUCED BY
47	47	Miguel P. García
48	48	AN ACT
49	49	RELATING TO TAXATION; EXPANDING THE RURAL HEALTH CARE
50	50	PRACTITIONER TAX CREDIT TO INCLUDE ADDITIONAL ELIGIBLE HEALTH
51	51	CARE PRACTITIONERS.
52	52	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
53	53	SECTION 1. Section 7-2-18.22 NMSA 1978 (being Laws 2007,
54	54	Chapter 361, Section 2, as amended) is amended to read:
55	55	"7-2-18.22. RURAL HEALTH CARE PRACTITIONER TAX CREDIT.--
56	56	A. A taxpayer who files an individual New Mexico
57	57	tax return, who is not a dependent of another individual, who
58	58	is an eligible health care practitioner and who has provided
59	59	health care services in New Mexico in a rural health care
60	60	underserved area in a taxable year may claim a credit against
61	61	the tax liability imposed by the Income Tax Act. The credit
62	62	provided in this section may be referred to as the "rural
63	63	.229169.2 underscored material = new
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90	90	health care practitioner tax credit".
91	91	B. The rural health care practitioner tax credit
92	92	may be claimed and allowed in an amount that shall not exceed:
93	93	(1) five thousand dollars ($5,000) for all
94	94	physicians, osteopathic physicians, dentists, psychologists,
95	95	podiatric physicians and optometrists who qualify pursuant to
96	96	the provisions of this section and have provided health care
97	97	during a taxable year for at least one thousand five hundred
98	98	eighty-four hours at a practice site located in an approved
99	99	rural health care underserved area. Eligible health care
100	100	practitioners listed in this paragraph who provided health care
101	101	services for at least seven hundred ninety-two hours but less
102	102	than one thousand five hundred eighty-four hours at a practice
103	103	site located in an approved rural health care underserved area
104	104	during a taxable year are eligible for one-half of the tax
105	105	credit amount; and
106	106	(2) three thousand dollars ($3,000) for all
107	107	pharmacists, dental hygienists, physician assistants, certified
108	108	registered nurse anesthetists, certified nurse practitioners,
109	109	clinical nurse specialists, registered nurses, midwives,
110	110	licensed clinical social workers, licensed independent social
111	111	workers, professional mental health counselors, professional
112	112	clinical mental health counselors, marriage and family
113	113	therapists, professional art therapists, alcohol and drug abuse
114	114	counselors, licensed practical nurses, emergency medical
115	115	.229169.2
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143	143	technicians, paramedics, speech-language pathologists,
144	144	occupational therapists, chiropractic physicians and physical
145	145	therapists who qualify pursuant to the provisions of this
146	146	section and have provided health care during a taxable year for
147	147	at least one thousand five hundred eighty-four hours at a
148	148	practice site located in an approved rural health care
149	149	underserved area. Eligible health care practitioners listed in
150	150	this paragraph who provided health care services for at least
151	151	seven hundred ninety-two hours but less than one thousand five
152	152	hundred eighty-four hours at a practice site located in an
153	153	approved rural health care underserved area during a taxable
154	154	year are eligible for one-half of the tax credit amount.
155	155	C. Before an eligible health care practitioner may
156	156	claim the rural health care practitioner tax credit, the
157	157	practitioner shall submit an application to the department of
158	158	health that describes the practitioner's clinical practice and
159	159	contains additional information that the department of health
160	160	may require. The department of health shall determine whether
161	161	an eligible health care practitioner qualifies for the rural
162	162	health care practitioner tax credit and shall issue a
163	163	certificate to each qualifying eligible health care
164	164	practitioner. The department of health shall provide the
165	165	taxation and revenue department appropriate information for all
166	166	eligible health care practitioners to whom certificates are
167	167	issued in a secure manner on regular intervals agreed upon by
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196	196	both the taxation and revenue department and the department of
197	197	health.
198	198	D. A taxpayer claiming the credit provided by this
199	199	section shall submit a copy of the certificate issued by the
200	200	department of health with the taxpayer's New Mexico income tax
201	201	return for the taxable year. If the amount of the credit
202	202	claimed exceeds a taxpayer's tax liability for the taxable year
203	203	in which the credit is being claimed, the excess may be carried
204	204	forward for three consecutive taxable years.
205	205	E. A taxpayer allowed a tax credit pursuant to this
206	206	section shall report the amount of the credit to the department
207	207	in a manner required by the department.
208	208	F. The department shall compile an annual report on
209	209	the tax credit provided by this section that shall include the
210	210	number of taxpayers approved by the department to receive the
211	211	credit, the aggregate amount of credits approved and any other
212	212	information necessary to evaluate the credit. The department
213	213	shall present the report to the revenue stabilization and tax
214	214	policy committee and the legislative finance committee with an
215	215	analysis of the cost of the tax credit.
216	216	G. As used in this section:
217	217	(1) "eligible health care practitioner" means:
218	218	(a) a dentist or dental hygienist
219	219	licensed pursuant to the Dental Health Care Act;
220	220	(b) a midwife that is a: 1) certified
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249	249	nurse-midwife licensed by the board of nursing as a registered
250	250	nurse and licensed by the public health division of the
251	251	department of health to practice nurse-midwifery as a certified
252	252	nurse-midwife; or 2) licensed midwife licensed by the public
253	253	health division of the department of health to practice
254	254	licensed midwifery;
255	255	(c) an optometrist licensed pursuant to
256	256	the provisions of the Optometry Act;
257	257	(d) an osteopathic physician licensed
258	258	pursuant to the provisions of the Medical Practice Act;
259	259	(e) a physician licensed pursuant to the
260	260	provisions of the Medical Practice Act or a physician assistant
261	261	licensed pursuant to the provisions of the Physician Assistant
262	262	Act;
263	263	(f) a podiatric physician licensed
264	264	pursuant to the provisions of the Podiatry Act;
265	265	(g) a psychologist licensed pursuant to
266	266	the provisions of the Professional Psychologist Act;
267	267	(h) a registered nurse or a licensed
268	268	practical nurse licensed pursuant to the provisions of the
269	269	Nursing Practice Act;
270	270	(i) a pharmacist licensed pursuant to
271	271	the provisions of the Pharmacy Act;
272	272	(j) a licensed clinical social worker or
273	273	a licensed independent social worker licensed pursuant to the
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302	302	provisions of the Social Work Practice Act;
303	303	(k) a professional mental health
304	304	counselor, a professional clinical mental health counselor, a
305	305	marriage and family therapist, an alcohol and drug abuse
306	306	counselor or a professional art therapist licensed pursuant to
307	307	the provisions of the Counseling and Therapy Practice Act;
308	308	[and]
309	309	(l) a physical therapist licensed
310	310	pursuant to the provisions of the Physical Therapy Act;
311	311	(m) an emergency medical technician or
312	312	paramedic licensed pursuant to the Emergency Medical Services
313	313	Act;
314	314	(n) a speech-language pathologist
315	315	licensed pursuant to the Speech-Language Pathology, Audiology
316	316	and Hearing Aid Dispensing Practices Act;
317	317	(o) an occupational therapist licensed
318	318	pursuant to the Occupational Therapy Act; and
319	319	(p) a chiropractic physician licensed
320	320	pursuant to the Chiropractic Physician Practice Act;
321	321	(2) "health care underserved area" means a
322	322	geographic area or practice location in which it has been
323	323	determined by the department of health, through the use of
324	324	indices and other standards set by the department of health,
325	325	that sufficient health care services are not being provided;
326	326	(3) "practice site" means a private practice,
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355	355	public health clinic, hospital, public or private nonprofit
356	356	primary care clinic or other health care service location in a
357	357	health care underserved area; and
358	358	(4) "rural" means a rural county or an
359	359	unincorporated area of a partially rural county, as designated
360	360	by the health resources and services administration of the
361	361	United States department of health and human services."
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