FIFTY-FIRST LEGISLATURESB 167/a

FIRST SESSION, 2013



March 7, 2013


Mr. President:


    Your FINANCE COMMITTEE, to whom has been referred


SENATE BILL 167


has had it under consideration and reports same with recommendation that it DO PASS, amended as follows:


    1. On page 1, line 12, before the period, insert "; PROVIDING A DELAYED REPEAL OF THE RURAL HEALTH CARE PRACTITIONER TAX CREDIT".


    2. On page 2, between lines 1 and 2, insert the following new subsection:


         "B. The purpose of the rural health care practitioner tax credit is to encourage eligible health care practitioners to provide health care services in rural areas of the state.".


    3. Reletter the succeeding sections accordingly.


    4. On page 3, between lines 18 and 19, insert the following new subsection:


         "G. The department shall compile an annual report on the rural health care practitioner tax credit that shall include the number of taxpayers approved by the department to receive the tax credit, the aggregate amount of tax credits approved and any other information necessary to evaluate the effectiveness of the tax credit. Beginning in 2016 and every three years thereafter, the department shall compile and present the annual reports to the revenue stabilization and tax policy committee and the legislative finance committee with an analysis of the effectiveness and cost of the tax credit and whether the tax credit is performing the purpose for which it was created.".


    5. Reletter the succeeding subsection accordingly.


    6. On page 5, between lines 11 and 12, insert the following new section:


    "SECTION 2. DELAYED REPEAL.--Section 7-2-18.22 NMSA 1978 (being Laws 2007, Chapter 361, Section 2) is repealed effective January 1, 2017.".


    7. Renumber the succeeding sections accordingly.



                               Respectfully submitted,




                               ___________________________________

                               John Arthur Smith, Chairman




Adopted_______________________ Not Adopted_______________________

          (Chief Clerk) (Chief Clerk)



                  Date ________________________



The roll call vote was 9 For 0 Against

Yes:     9

No:      0

Excused: Beffort

Absent:  None



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