New Mexico legislation · 2026 Regular Session
New Mexico SB13: HEALTH CARE GROSS RECEIPTS DEDUCTION
Status: In committee, January 21, 2026
What the bill says
An act relating to taxation; extending the sunset date for a gross receipts tax deduction for health care practitioners and expanding the deduction to include coinsurance.
From the introduced text, January 20, 2026:
AN ACT RELATING TO TAXATION; EXTENDING THE SUNSET DATE FOR A GROSS RECEIPTS TAX DEDUCTION FOR HEALTH CARE PRACTITIONERS AND EXPANDING THE DEDUCTION TO INCLUDE COINSURANCE. 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, as amended) is amended to read: "7-9-93. DEDUCTION--GROSS RECEIPTS--CERTAIN RECEIPTS FOR SERVICES PROVIDED BY HEALTH CARE PRACTITIONER OR ASSOCIATION OF HEALTH CARE PRACTITIONERS.-- A. Receipts of a health care practitioner or an association of health care practitioners for commercial contract services or medicare part C services paid by a managed care organization or health care insurer may be deducted from gross receipts if the services are within the scope of practice .232728.2 wen = lairetam derocsrednu eteled = ]lairetam detekcarb[ of the health care practitioner providing the service. Receipts from fee-for-service payments by a health care insurer may not be deducted from gross receipts. B. Prior to July 1, [2028] 2031, receipts from coinsurance, a copayment or a deductible paid by an insured or enrollee to a health care practitioner or an association of health care practitioners for commercial contract services pursuant to the terms of the insured's health insurance plan or enrollee's managed care health plan may be deducted from gross receipts if the services are within the …
Sponsors
- Natalie Figueroa (D, SD-018) · primary sponsor
- Jeff Steinborn (D, SD-036)
- Pete Campos (D, SD-008)
- Doreen Y. Gallegos (D, HD-052)
- Katy Duhigg (D, SD-010)
- Roberto "Bobby" J. Gonzales (D, SD-006)
- Martin Hickey (D, SD-020)
- Leo Jaramillo (D, SD-005)
- Linda M. López (D, SD-011)
- Cindy Nava (D, SD-009)
- Michael Padilla (D, SD-014)
- Antoinette Sedillo Lopez (D, SD-016)
Latest actions
- : SCC: Reported by committee to fall within the purview of a 30 day session
- : Sent to SCC - Referrals: SCC/STBTC/SFC
- : Action Postponed Indefinitely
Subjects: TAXATION, GROSS RECEIPTS & COMPENSATING, HEALTH & HEALTH FACILITIES
Common questions
- What is SB13?
- SB13 is a bill in the New Mexico Legislature (2026 Regular Session): HEALTH CARE GROSS RECEIPTS DEDUCTION.
- What does SB13 do?
- In its own words: An act relating to taxation; extending the sunset date for a gross receipts tax deduction for health care practitioners and expanding the deduction to include coinsurance.
- What is the status of SB13?
- In committee as of January 21, 2026. Latest action: SCC: Reported by committee to fall within the purview of a 30 day session (January 21, 2026).
- Who sponsored SB13?
- Natalie Figueroa (D, SD-018), with 11 co-sponsors.
- Where is the official record for SB13?
- On the New Mexico Legislature website: https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=13&year=26
Source: official New Mexico record. Tracked by Delilah, AI for legislation across all 50 states and Congress.