HOUSE BILL 406

51st legislature - STATE OF NEW MEXICO - first session, 2013

INTRODUCED BY

Sandra D. Jeff

AN ACT

RELATING TO TAXATION; ALLOWING RECEIPTS FROM PROVIDING SERVICES TO MEDICAID BENEFICIARIES TO BE DEDUCTED FROM GROSS RECEIPTS.

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 thereof] for provision of medical and other health services by medical doctors, osteopathic physicians, doctors of oriental medicine, athletic trainers, chiropractic physicians, counselor and therapist practitioners, dentists, massage therapists, naprapaths, nurses, nutritionists, dietitians, occupational therapists, optometrists, pharmacists, physical therapists, psychologists, radiologic technologists, respiratory care practitioners, audiologists, speech-language pathologists, social workers and podiatrists or of medical, other health and palliative services by hospices or nursing homes to medicare and medicaid beneficiaries pursuant to the provisions of [Title] Titles 18, 19 and 21 of the federal Social Security Act may be deducted from gross receipts.

          B. Receipts from payments by a third-party administrator of the federal TRICARE program for provision of medical and other health services by medical doctors and osteopathic physicians to covered beneficiaries may be deducted from gross receipts.

          C. Receipts from payments by or on behalf of the Indian health service of the United States department of health and human services for provision of medical and other health services by medical doctors and osteopathic physicians to covered beneficiaries may be deducted from gross receipts.

          D. Receipts from payments by the United States government or any agency thereof for medical services provided by a clinical laboratory to medicare beneficiaries pursuant to the provisions of Title 18 of the federal Social Security Act may be deducted from gross receipts.

          E. Receipts from payments by the United States government or any agency thereof for medical, other health and palliative services provided by a home health agency to medicare beneficiaries pursuant to the provisions of Title 18 of the federal Social Security Act may be deducted from gross receipts.

          F. For the purposes of this section:

                (1) "audiologist" means a person licensed as an audiologist pursuant to the provisions of the Speech-Language Pathology, Audiology and Hearing Aid Dispensing Practices Act;

                [(1)] (2) "athletic trainer" means a person licensed as an athletic trainer pursuant to the provisions of [Chapter 61, Article 14D NMSA 1978] the Athletic Trainer Practice Act;

                [(2)] (3) "chiropractic physician" means a person who practices chiropractic as defined in the Chiropractic Physician Practice Act;

                [(3)] (4) "clinical laboratory" means a laboratory accredited pursuant to 42 USCA 263a;

                [(4)] (5) "counselor and therapist practitioner" means a person licensed to practice as a counselor or therapist pursuant to the provisions of [Chapter 61, Article 9A NMSA 1978] the Counseling and Therapy Practice Act;

                [(5)] (6) "dentist" means a person licensed to practice as a dentist pursuant to the provisions of [Chapter 61, Article 5A NMSA 1978] the Dental Health Care Act;

                [(6)] (7) "doctor of oriental medicine" means a person licensed as a physician to practice acupuncture or oriental medicine pursuant to the provisions of [Chapter 61, Article 14A NMSA 1978] the Acupuncture and Oriental Medicine Practice Act;

                [(7)] (8) "home health agency" means a for-profit entity that is licensed by the department of health and certified by the federal centers for medicare and medicaid services as a home health agency and certified to provide medicare services; 

                [(8)] (9) "hospice" means a for-profit entity licensed by the department of health as a hospice and certified to provide medicare services;

                [(9)] (10) "massage therapist" means a person licensed to practice massage therapy pursuant to the provisions of [Chapter 61, Article 12C NMSA 1978] the Massage Therapy Practice Act;

                [(10)] (11) "medical doctor" means a person licensed as a physician to practice medicine pursuant to the provisions of the Medical Practice Act;

                [(11)] (12) "naprapath" means a person licensed as a naprapath pursuant to the provisions of [Chapter 61, Article 12E NMSA 1978] the Naprapathic Practice Act;

                [(12)] (13) "nurse" means a person licensed as a registered nurse pursuant to the provisions of [Chapter 61, Article 3 NMSA 1978] the Nursing Practice Act;

                [(13)] (14) "nursing home" means a for-profit entity licensed by the department of health as a nursing home and certified to provide medicare services;

                [(14)] (15) "nutritionist" or "dietitian" means a person licensed as a nutritionist or dietitian pursuant to the provisions of [Chapter 61, Article 7A NMSA 1978] the Nutrition and Dietetics Practice Act;

                [(15)] (16) "occupational therapist" means a person licensed as an occupational therapist pursuant to the provisions of [Chapter 61, Article 12A NMSA 1978] the Occupational Therapy Act;

                [(16)] (17) "osteopathic physician" means a person licensed as an osteopathic physician pursuant to the provisions of Chapter 61, Article 10 NMSA 1978;

                [(17)] (18) "optometrist" means a person licensed to practice optometry pursuant to the provisions of [Chapter 61, Article 2 NMSA 1978] the Optometry Act;

                [(18)] (19) "pharmacist" means a person licensed as a pharmacist pursuant to the provisions of [Chapter 61, Article 11 NMSA 1978] the Pharmacy Act;

                [(19)] (20) "physical therapist" means a person licensed as a physical therapist pursuant to the provisions of [Chapter 61, Article 12D NMSA 1978] the Physical Therapy Act;

                [(20)] (21) "podiatrist" means a person licensed as a podiatrist pursuant to the provisions of the Podiatry Act;

                [(21)] (22) "psychologist" means a person licensed as a psychologist pursuant to the provisions of [Chapter 61, Article 9 NMSA 1978] the Professional Psychologist Act;

                [(22)] (23) "radiologic technologist" means a person licensed as a radiologic technologist pursuant to the provisions of [Chapter 61, Article 14E NMSA 1978] the Medical Imaging and Radiation Therapy Health and Safety Act;

                [(23)] (24) "respiratory care practitioner" means a person licensed as a respiratory care practitioner pursuant to the provisions of [Chapter 61, Article 12B NMSA 1978] the Respiratory Care Act;

                [(24)] (25) "social worker" means a person licensed as an independent social worker pursuant to the provisions of Chapter 61, Article 31 NMSA 1978] the Social Work Practice Act;

                [(25)] (26) "speech-language pathologist" means a person licensed as a speech-language pathologist pursuant to the provisions of [Chapter 61, Article 14B NMSA 1978] the Speech-Language Pathology, Audiology and Hearing Aid Dispensing Practices Act; and

                [(26)] (27) "TRICARE program" means the program defined in 10 U.S.C. 1072(7)."

     SECTION 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2013.

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