SENATE BILL 158

48th legislature - STATE OF NEW MEXICO - second session, 2008

INTRODUCED BY

Steve Komadina

AN ACT

RELATING TO TAXATION; PROVIDING A DEDUCTION FROM GROSS RECEIPTS FOR HEALTH CARE SERVICES PROVIDED BY A HEALTH CARE PRACTITIONER.

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

     Section 1. A new section of the Gross Receipts and Compensating Tax Act, Section 7-9-113 NMSA 1978, is enacted to read:

     "7-9-113. [NEW MATERIAL] DEDUCTION--GROSS RECEIPTS-- HEALTH CARE SERVICES.--

          A. Receipts from the provision of health care services provided by a health care practitioner that are not otherwise deductible pursuant to Section 7-9-93 NMSA 1978 or another provision of the Gross Receipts and Compensating Tax Act may be deducted from gross receipts.

          B. The deduction provided by this section shall be separately stated by the taxpayer.

          C. For the purposes of this section:

                (1) "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;

                     (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 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; and

                (2) "health care services" means medical and health services provided by a health care practitioner that are within the scope of practice of the health care practitioner providing the services."

     Section 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2008.

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