45th legislature - STATE OF NEW MEXICO - second session, 2002

RELATING TO TAXATION OF CERTAIN MEDICAL AND HEALTH CARE SERVICES; AMENDING A SECTION OF THE NMSA 1978; DECLARING AN EMERGENCY.

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

Section 1. Section 7-9-77.1 NMSA 1978 (being Laws 1998, Chapter 96, Section 1, as amended) is amended to read:

"7-9-77.1. DEDUCTION--GROSS RECEIPTS TAX--CERTAIN MEDICAL AND HEALTH CARE SERVICES.--

A. Receipts from payments by the United States government or any agency or agent thereof for provision of medical and other health services by medical doctors and [osteopaths] osteopathic physicians or of medical, other health and palliative services by a hospice to medicare beneficiaries pursuant to the provisions of Title [XVIII] 18 of the federal Social Security Act may be deducted from gross receipts.

B. For the purposes of this section:

(1) "agent" means a person who has entered into a contract with the secretary of the federal health and human services department or authorized representative of the federal government to offer a medicare+choice plan pursuant to 42 U.S.C. 1395w-27, as amended;

[(1)] (2) "hospice" means a for-profit entity licensed and certified by the department of health as a hospice; and

[(2)] (3) "medical doctors and [osteopaths] osteopathic physicians" means persons licensed to practice under Section 61-6-11, [or] 61-6-13, 61-10-11 or 61-10-12 NMSA 1978."

Section 2. EMERGENCY.--It is necessary for the public peace, health and safety that this act take effect immediately.