New Mexico 2025 Regular Session

New Mexico Senate Bill SB455 Compare Versions

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

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28	28	SENATE BILL 455
29	29	57
30	30	TH LEGISLATURE
31	31	-
32	32
33	33	STATE
34	34
35	35	OF
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37	37	NEW
38	38
39	39	MEXICO
40	40
41	41	-
42	42	FIRST SESSION
43	43	,
44	44
45	45	2025
46	46	INTRODUCED BY
47	47	Craig W. Brandt
48	48	AN ACT
49	49	RELATING TO TAXATION; AMENDING A GROSS RECEIPTS TAX DEDUCTION
50	50	FOR HEALTH CARE PRACTITIONERS TO INCLUDE COINSURANCE PAID BY A
51	51	PATIENT.
52	52	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
53	53	SECTION 1. Section 7-9-93 NMSA 1978 (being Laws 2004,
54	54	Chapter 116, Section 6, as amended) is amended to read:
55	55	"7-9-93. DEDUCTION--GROSS RECEIPTS--CERTAIN RECEIPTS FOR
56	56	SERVICES PROVIDED BY HEALTH CARE PRACTITIONER OR ASSOCIATION OF
57	57	HEALTH CARE PRACTITIONERS.--
58	58	A. Receipts of a health care practitioner or an
59	59	association of health care practitioners for commercial
60	60	contract services or medicare part C services paid by a managed
61	61	care organization or health care insurer may be deducted from
62	62	gross receipts if the services are within the scope of practice
63	63	.230704.1 underscored material = new
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90	90	of the health care practitioner providing the service.
91	91	Receipts from fee-for-service payments by a health care insurer
92	92	may not be deducted from gross receipts.
93	93	B. Prior to July 1, 2028, receipts from
94	94	coinsurance, a copayment or a deductible paid by an insured or
95	95	enrollee to a health care practitioner or an association of
96	96	health care practitioners for commercial contract services
97	97	pursuant to the terms of the insured's health insurance plan or
98	98	enrollee's managed care health plan may be deducted from gross
99	99	receipts if the services are within the scope of practice of
100	100	the health care practitioner providing the service.
101	101	C. The deductions provided by this section shall be
102	102	applied only to gross receipts remaining after all other
103	103	allowable deductions available under the Gross Receipts and
104	104	Compensating Tax Act have been taken.
105	105	D. A taxpayer allowed a deduction pursuant to this
106	106	section shall report the amount of the deduction separately in
107	107	a manner required by the department.
108	108	E. The department shall compile an annual report on
109	109	the deductions provided by this section that shall include the
110	110	number of taxpayers that claimed the deductions, the aggregate
111	111	amount of deductions claimed and any other information
112	112	necessary to evaluate the effectiveness of the deductions. The
113	113	department shall present the report to the revenue
114	114	stabilization and tax policy committee and the legislative
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143	143	finance committee with an analysis of the cost of the
144	144	deductions.
145	145	F. As used in this section:
146	146	(1) "association of health care practitioners"
147	147	means a corporation, unincorporated business entity or other
148	148	legal entity organized by, owned by or employing one or more
149	149	health care practitioners; provided that the entity is not:
150	150	(a) an organization granted exemption
151	151	from the federal income tax by the United States commissioner
152	152	of internal revenue as organizations described in Section
153	153	501(c)(3) of the United States Internal Revenue Code of 1986,
154	154	as that section may be amended or renumbered; or
155	155	(b) a health maintenance organization or
156	156	a hospital, hospice, nursing home or an entity that is solely
157	157	an outpatient facility or intermediate care facility licensed
158	158	[pursuant to the Public Health Act ] by the health care
159	159	authority;
160	160	(2) "commercial contract services" means
161	161	health care services performed by a health care practitioner
162	162	pursuant to a contract with a managed care organization or
163	163	health care insurer other than those health care services
164	164	provided for medicare patients pursuant to Title 18 of the
165	165	federal Social Security Act or for medicaid patients pursuant
166	166	to Title 19 or Title 21 of the federal Social Security Act;
167	167	(3) "copayment" or "coinsurance" means [a
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196	196	fixed dollar] an amount that a health care insurer or managed
197	197	care health plan requires an insured or enrollee to pay upon
198	198	incurring an expense for receiving medical services;
199	199	(4) "deductible" means the amount of covered
200	200	charges an insured or enrollee is required to pay in a plan
201	201	year for commercial contract services before the insured's
202	202	health insurance plan or enrollee's managed care health plan
203	203	begins to pay for applicable covered charges;
204	204	(5) "fee-for-service" means payment for health
205	205	care services by a health care insurer for covered charges
206	206	under an indemnity insurance plan;
207	207	(6) "health care insurer" means a person that:
208	208	(a) has a valid certificate of authority
209	209	in good standing pursuant to the New Mexico Insurance Code to
210	210	act as an insurer, health maintenance organization or nonprofit
211	211	health care plan or prepaid dental plan; and
212	212	(b) contracts to reimburse licensed
213	213	health care practitioners for providing basic health services
214	214	to enrollees at negotiated fee rates;
215	215	(7) "health care practitioner" means:
216	216	(a) a chiropractic physician licensed
217	217	pursuant to the provisions of the Chiropractic Physician
218	218	Practice Act;
219	219	(b) a dentist or dental hygienist
220	220	licensed pursuant to the Dental Health Care Act;
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249	249	(c) a doctor of oriental medicine
250	250	licensed pursuant to the provisions of the Acupuncture and
251	251	Oriental Medicine Practice Act;
252	252	(d) an optometrist licensed pursuant to
253	253	the provisions of the Optometry Act;
254	254	(e) an osteopathic physician licensed
255	255	pursuant to the provisions of the Medical Practice Act;
256	256	(f) a physical therapist licensed
257	257	pursuant to the provisions of the Physical Therapy Act;
258	258	(g) a physician or physician assistant
259	259	licensed pursuant to the provisions of the Medical Practice
260	260	Act;
261	261	(h) a podiatric physician licensed
262	262	pursuant to the provisions of the Podiatry Act;
263	263	(i) a psychologist licensed pursuant to
264	264	the provisions of the Professional Psychologist Act;
265	265	(j) a registered lay midwife registered
266	266	by the department of health;
267	267	(k) a registered nurse or licensed
268	268	practical nurse licensed pursuant to the provisions of the
269	269	Nursing Practice Act;
270	270	(l) a registered occupational therapist
271	271	licensed pursuant to the provisions of the Occupational Therapy
272	272	Act;
273	273	(m) a respiratory care practitioner
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302	302	licensed pursuant to the provisions of the Respiratory Care
303	303	Act;
304	304	(n) a speech-language pathologist or
305	305	audiologist licensed pursuant to the Speech-Language Pathology,
306	306	Audiology and Hearing Aid Dispensing Practices Act;
307	307	(o) a professional clinical mental
308	308	health counselor, marriage and family therapist or professional
309	309	art therapist licensed pursuant to the provisions of the
310	310	Counseling and Therapy Practice Act who has obtained a master's
311	311	degree or a doctorate;
312	312	(p) an independent social worker
313	313	licensed pursuant to the provisions of the Social Work Practice
314	314	Act; and
315	315	(q) a clinical laboratory that is
316	316	accredited pursuant to 42 U.S.C. Section 263a but that is not a
317	317	laboratory in a physician's office or in a hospital defined
318	318	pursuant to 42 U.S.C. Section 1395x;
319	319	(8) "managed care health plan" means a health
320	320	care plan offered by a managed care organization that provides
321	321	for the delivery of comprehensive basic health care services
322	322	and medically necessary services to individuals enrolled in the
323	323	plan other than those services provided to medicare patients
324	324	pursuant to Title 18 of the federal Social Security Act or to
325	325	medicaid patients pursuant to Title 19 or Title 21 of the
326	326	federal Social Security Act;
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355	355	(9) "managed care organization" means a person
356	356	that provides for the delivery of comprehensive basic health
357	357	care services and medically necessary services to individuals
358	358	enrolled in a plan through its own employed health care
359	359	providers or by contracting with selected or participating
360	360	health care providers. "Managed care organization" includes
361	361	only those persons that provide comprehensive basic health care
362	362	services to enrollees on a contract basis, including the
363	363	following:
364	364	(a) health maintenance organizations;
365	365	(b) preferred provider organizations;
366	366	(c) individual practice associations;
367	367	(d) competitive medical plans;
368	368	(e) exclusive provider organizations;
369	369	(f) integrated delivery systems;
370	370	(g) independent physician-provider
371	371	organizations;
372	372	(h) physician hospital-provider
373	373	organizations; and
374	374	(i) managed care services organizations;
375	375	and
376	376	(10) "medicare part C services" means services
377	377	performed pursuant to a contract with a managed health care
378	378	provider for medicare patients pursuant to Title 18 of the
379	379	federal Social Security Act."
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408	408	SECTION 2. EFFECTIVE DATE.--The effective date of the
409	409	provisions of this act is July 1, 2025.
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