summary
Introduced
01/19/2021
01/19/2021
In Committee
02/02/2021
02/02/2021
Crossed Over
Passed
Dead
03/20/2021
03/20/2021
Introduced Session
2021 Regular Session
Bill Summary
AN ACT RELATING TO TAXATION; EXPANDING THE RURAL HEALTH CARE PRACTITIONER TAX CREDIT TO APPLY TO ALL REGISTERED NURSES AND LICENSED MIDWIVES AND ALSO ESSENTIAL HEALTH CARE WORKERS WHO PROVIDED ASSISTANCE DURING THE CORONAVIRUS DISEASE 2019 PANDEMIC.
AI Summary
This bill expands the Rural Health Care Practitioner Tax Credit to apply to all registered nurses and licensed midwives, as well as essential health care workers who provided assistance during the COVID-19 pandemic. The credit, which can be claimed against state income tax liability, was previously limited to certain healthcare providers such as physicians, dentists, and clinical psychologists. The bill also increases the maximum credit amount for registered nurses and midwives from $3,000 to $5,000, aligning with the higher credit for other eligible practitioners. The bill applies to tax years beginning on or after January 1, 2021.
Committee Categories
Budget and Finance, Health and Social Services
Sponsors (1)
Last Action
House State Government, Elections and Indian Affairs Committee (09:00 2/5/2021 Room Zoom) (on 02/05/2021)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nmlegis.gov/lcs/legislation.aspx?chamber=H&legtype=B&legno=104&year=21 |
| BillText | https://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0104.pdf |
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