SENATE BILL 249

57th legislature - STATE OF NEW MEXICO - first session, 2025

INTRODUCED BY

Craig W. Brandt

AN ACT

RELATING TO HEALTH CARE; REQUIRING HEALTH CARE PROVIDERS TO BE REIMBURSED FOR GROSS RECEIPTS TAXES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. A new section of the Public Assistance Act is enacted to read:

     "[NEW MATERIAL] REIMBURSEMENT FOR GROSS RECEIPTS TAXES.--

          A. When a health care provider receives medicaid reimbursement for providing health care services to a recipient, the health care provider shall be:

                (1) reimbursed for all applicable gross receipts taxes that the health care provider is required to pay; and

                (2) provided an itemized list that includes information on the services for which the health care provider is being reimbursed and a specific item on the list that explains how much money is being reimbursed to compensate the health care provider for gross receipts taxes.

          B. For the purposes of this section, "medicaid" means the federal-state program administered by the authority pursuant to Title 19 or Title 21 of the federal Social Security Act."

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