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Bill > SB138


NM SB138

NM SB138
Medical & Health Care Gross Receipts


summary

Introduced
01/20/2022
In Committee
02/14/2022
Crossed Over
02/05/2022
Passed
02/15/2022
Dead
Signed/Enacted/Adopted
03/08/2022

Introduced Session

2022 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; PROVIDING THAT RECEIPTS FROM PAYMENTS OF A MEDICARE ADMINISTRATIVE CONTRACTOR BE ELIGIBLE FOR A GROSS RECEIPTS TAX DEDUCTION FOR CERTAIN MEDICAL AND HEALTH CARE SERVICES.

AI Summary

This bill amends the existing law to provide a gross receipts tax deduction for certain medical and health care services. Specifically, it allows deductions for receipts from payments made by the U.S. government, its agencies, or Medicare administrative contractors to health care practitioners, associations of health care practitioners, hospices, nursing homes, clinical laboratories, home health agencies, and dialysis facilities for services provided to Medicare beneficiaries. The bill also requires the tax department to compile and report annually on the deductions claimed and their effectiveness. The bill takes effect on July 1, 2022.

Committee Categories

Budget and Finance, Health and Social Services

Sponsors (4)

Last Action

Signed by Governor - Chapter 43 - Mar. 8 (on 03/08/2022)

bill text


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