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AN ACT
RELATING TO TAXATION; PERMITTING CERTAIN LICENSED COUNSELORS,
THERAPISTS AND SOCIAL WORKERS TO DEDUCT FROM GROSS RECEIPTS
CERTAIN PAYMENTS FROM MANAGED HEALTH CARE PROVIDERS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 7-9-93 NMSA 1978 (being Laws 2004,
Chapter 116, Section 6) is amended to read:
"7-9-93. DEDUCTION--GROSS RECEIPTS--CERTAIN RECEIPTS
FOR SERVICES PROVIDED BY HEALTH CARE PRACTITIONER.--
A. Receipts from payments by a managed health care
provider or health care insurer for commercial contract
services or medicare part C services provided by a health care
practitioner that are not otherwise deductible pursuant to
another provision of the Gross Receipts and Compensating Tax
Act may be deducted from gross receipts, provided that the
services are within the scope of practice of the person
providing the service. Receipts from fee-for-service payments
by a health care insurer may not be deducted from gross
receipts. The deduction provided by this section shall be
separately stated by the taxpayer.
B. For the purposes of this section:
(1) "commercial contract services" means
health care services performed by a health care practitioner
pursuant to a contract with a managed health care provider or
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health care insurer other than those health care services
provided for medicare patients pursuant to Title 18 of the
federal Social Security Act or for medicaid patients pursuant
to Title 19 or Title 21 of the federal Social Security Act;
(2) "health care insurer" means a person
that:
(a) has a valid certificate of
authority in good standing pursuant to the New Mexico
Insurance Code to act as an insurer, health maintenance
organization or nonprofit health care plan or prepaid dental
plan; and
(b) contracts to reimburse licensed
health care practitioners for providing basic health services
to enrollees at negotiated fee rates;
(3) "health care practitioner" means:
(a) a chiropractic physician licensed
pursuant to the provisions of the Chiropractic Physician
Practice Act;
(b) a dentist or dental hygienist
licensed pursuant to the Dental Health Care Act;
(c) a doctor of oriental medicine
licensed pursuant to the provisions of the Acupuncture and
Oriental Medicine Practice Act;
(d) an optometrist licensed pursuant to
the provisions of the Optometry Act;
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(e) an osteopathic physician licensed
pursuant to the provisions of Chapter 61, Article 10 NMSA 1978
or an osteopathic physician's assistant licensed pursuant to
the provisions of the Osteopathic Physicians' Assistants Act;
(f) a physical therapist licensed
pursuant to the provisions of the Physical Therapy Act;
(g) a physician or physician assistant
licensed pursuant to the provisions of Chapter 61, Article 6
NMSA 1978;
(h) a podiatrist licensed pursuant to
the provisions of the Podiatry Act;
(i) a psychologist licensed pursuant to
the provisions of the Professional Psychologist Act;
(j) a registered lay midwife registered
by the department of health;
(k) a registered nurse or licensed
practical nurse licensed pursuant to the provisions of the
Nursing Practice Act;
(l) a registered occupational therapist
licensed pursuant to the provisions of the Occupational
Therapy Act;
(m) a respiratory care practitioner
licensed pursuant to the provisions of the Respiratory Care
Act;
(n) a speech-language pathologist or
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audiologist licensed pursuant to the Speech-Language
Pathology, Audiology and Hearing Aid Dispensing Practices Act;
(o) a professional clinical mental
health counselor, marriage and family therapist or
professional art therapist licensed pursuant to the provisions
of the Counseling and Therapy Practice Act who has obtained a
master's degree or a doctorate; and
(p) an independent social worker
licensed pursuant to the provisions of the Social Work
Practice Act;
(4) "managed health care provider" means a
person that provides for the delivery of comprehensive basic
health care services and medically necessary services to
individuals enrolled in a plan through its own employed health
care providers or by contracting with selected or
participating health care providers. "Managed health care
provider" includes only those persons that provide
comprehensive basic health care services to enrollees on a
contract basis, including the following:
(a) health maintenance organizations;
(b) preferred provider organizations;
(c) individual practice associations;
(d) competitive medical plans;
(e) exclusive provider organizations;
(f) integrated delivery systems;
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(g) independent physician-provider
organizations;
(h) physician hospital-provider
organizations; and
(i) managed care services
organizations; and
(5) "medicare part C services" means
services performed pursuant to a contract with a managed
health care provider for medicare patients pursuant to Title
18 of the federal Social Security Act."
Section 2. EFFECTIVE DATE.--The effective date of the
provisions of this act is July 1, 2006. HB 325
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