New Mexico 2026 Regular Session

New Mexico Senate Bill SB13

Introduced
1/20/26  

Caption

Health Care Gross Receipts Deduction

Impact

If enacted, SB13 would have a significant impact on state tax laws by altering the gross receipts tax structure for healthcare practitioners. This change may encourage more providers to offer services, effectively promoting greater competition and diversity within the healthcare market. The inclusion of coinsurance as a deductive component signals a shift towards incentivizing managed care models and may lead to increased patient engagement in their healthcare choices. Overall, this bill is seen as an attempt to bolster healthcare services by easing the financial load on practitioners.

Summary

Senate Bill 13 introduces amendments to the New Mexico Gross Receipts and Compensating Tax Act, particularly concerning healthcare practitioners. The bill aims to extend the sunset date for a gross receipts tax deduction that benefits health care practitioners while also expanding the scope of this deduction to include receipts from coinsurance and copayments. Through these changes, the bill intends to alleviate some of the financial burdens on healthcare providers and promote accessibility to health services by making certain costs deductible until July 1, 2031.

Contention

Notably, discussions surrounding SB13 may reveal differing opinions on fiscal responsibility and the long-term implications of extending tax deductions for healthcare services. Critics may argue that such tax breaks could reduce overall state revenue, potentially impacting funding for other critical services. Additionally, some stakeholders might express concerns that the expansions provided in the bill could disproportionately benefit certain health care industries over others, raising questions about equitable treatment within the state's healthcare system.

Companion Bills

No companion bills found.

Previously Filed As

NM HB344

Healthcare Equipment Gross Receipts

NM SB295

Gross Receipts Tax Changes

NM SB249

Health Care Provider Gross Receipts

NM HB504

National Research Facility Gross Receipts

NM SB383

Flood Recovery Bonds & Gross Receipts

NM SB382

Gold & Silver Bullion Sale Gross Receipts

NM HB357

Mi Via Waiver Pgm. Provider Gross Receipts

NM SB445

Water Gross Receipts 6-year Limit

NM HB237

Gross Receipts Credit For Certain Businesses

NM SB455

Health Practitioner Coinsurance Grt

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