New Mexico 2025 Regular Session Status: In Committee Bipartisan · 3 D · 1 R cosponsors

HB 344 — HEALTHCARE EQUIPMENT GROSS RECEIPTS

Last action — action postponed indefinitely

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

391 added · 378 removed

Plain-language change summary

In the updated version of Bill HB 344, the legislature removed a restriction that previously limited gross receipts tax deductions for certain health care services, specifically those provided to Medicaid patients. Now, the bill ensures that health care practitioners can receive a tax deduction for all services they provide, regardless of their payment source. This change is important because it could ease the financial burden on health care providers, potentially leading to more affordable services for patients. Additionally, the bill extends a tax deduction to medical equipment, supplies, and drugs sold, which may benefit both providers and consumers in the health care market.

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HOUSE BILL 344 57TH LEGISLATURE -STATEOFNEWMEXICO- FIRST SESSION, 2025 INTRODUCED BY Dayan Hochman-Vigil and Meredith A.
HOUSE HEALTH AND HUMAN SERVICES COMMITTEE SUBSTITUTE FOR HOUSE BILL 344 57TH LEGISLATURE -STATEOFNEWMEXICO- FIRST SESSION, 2025 4 6 8 10 AN ACT RELATING TO TAXATION;
Dixon and Nicole Chavez and Marianna Anaya 7 9 AN ACT RELATING TO TAXATION;
REMOVING THE SUNSET DATE OF A GROSS RECEIPTS TAX DEDUCTION FOR RECEIPTS FROM COPAYMENTS OR DEDUCTIBLES PAID BY AN INSURED OR ENROLLEE TO A HEALTH CARE PRACTITIONER OR AN ASSOCIATION OF HEALTH CARE PRACTITIONERS;
PROVIDING A GROSS RECEIPTS TAX DEDUCTION TO RECEIPTS FOR CERTAIN HEALTH CARE SERVICES, EXCEPT FOR THOSE FOR MEDICAID PATIENTS;
PROVIDING A GROSS e t 17 RECEIPTS TAX DEDUCTION TO RECEIPTS FROM A PATIENT PAID TO A w l n d 18 HEALTH CARE PRACTITIONER OR AN ASSOCIATION OF HEALTH CARE = = 19 a l PRACTITIONERS FOR HEALTH CARE SERVICES THAT ARE NOT PERFORMED i a e r 20 PURSUANT TO A CONTRACT WITH A MANAGED CARE ORGANIZATION OR a t m m 21 HEALTH CARE INSURER;
REMOVING THE SUNSET DATE OF A GROSS RECEIPTS TAX DEDUCTION FOR RECEIPTS FROM COPAYMENTS OR DEDUCTIBLES PAID BY e t 17 AN INSURED OR ENROLLEE TO A HEALTH CARE PRACTITIONER OR AN w l n d 18 ASSOCIATION OF HEALTH CARE PRACTITIONERS;
PROVIDING THAT A HEALTH CARE PROVIDER d r e 22 RECEIVING MEDICAID REIMBURSEMENT SHALL BE REIMBURSED FOR ALL c e s k 23 APPLICABLE GROSS RECEIPTS TAXES THAT THE PROVIDER IS REQUIRED e a n b 24 TO PAY.
EXTENDING A GROSS = = 19 a l RECEIPTS TAX DEDUCTION TO RECEIPTS FROM A PATIENT PAID TO A i a e r 20 HEALTH CARE PRACTITIONER OR AN ASSOCIATION OF HEALTH CARE a t m m 21 PRACTITIONERS FOR HEALTH CARE SERVICES THAT ARE NOT PERFORMED d r e 22 PURSUANT TO A CONTRACT WITH A MANAGED CARE ORGANIZATION OR c e s k 23 HEALTH CARE INSURER;
u [ .231198.1 HHHC/HB 344 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
PROVIDING THAT A HEALTH CARE PROVIDER e a n b 24 RECEIVING MEDICAID REIMBURSEMENT SHALL BE REIMBURSED FOR ALL u [ APPLICABLE GROSS RECEIPTS TAXES THAT THE PROVIDER IS REQUIRED .230475.1 TO PAY.
3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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 14 of the health care practitioner providing the service.
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 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.] e t 17 B.
Receipts from fee-for-service payments by a health care insurer may not be deducted from gross receipts pursuant to this section.
[Prior to July 1, 2028] Receipts from a w l n d 18 copayment or deductible paid by an insured or enrollee to a = = 19 health care practitioner or an association of health care a l i a e r 20 practitioners for commercial contract services pursuant to the a t m m 21 terms of the insured's health insurance plan or enrollee's d r e 22 managed care health plan may be deducted from gross receipts if c e s k 23 the services are within the scope of practice of the health e a n b 24 care practitioner providing the service.
B.
u [ C.
[Prior to July 1, 2028] Receipts from a e t 17 copayment or deductible paid by an insured or enrollee to a w l n d 18 health care practitioner or an association of health care = = 19 practitioners for commercial contract services pursuant to the a l i a e r 20 terms of the insured's health insurance plan or enrollee's a t m m 21 managed care health plan may be deducted from gross receipts if d r e 22 the services are within the scope of practice of the health c e s k 23 care practitioner providing the service.
Receipts from a patient to a health care .230475.1 - 2 - practitioner or an association of health care practitioners for health care services that are not performed pursuant to a contract with a managed care organization or health care insurer may be deducted from gross receipts if the services are within the scope of practice of the health care practitioner providing the service.
e a n b 24 C.
[C.] D.
The deductions provided by this section shall be u [ applied only to gross receipts remaining after all other .231198.1 - 2 - HHHC/HB 344 allowable deductions available under the Gross Receipts and Compensating Tax Act have been taken.
The deductions provided by this section shall be applied only to gross receipts remaining after all other allowable deductions available under the Gross Receipts and Compensating Tax Act have been taken, except for deductions pursuant to Section 7-9-93.1 NMSA 1978.
D.
[D.] E.
[E.
E.
The department shall compile an annual report on the deductions provided by this section that shall include e t 17 the number of taxpayers that claimed the deductions, the w l n d 18 aggregate amount of deductions claimed and any other = = 19 a l information necessary to evaluate the effectiveness of the i a e r 20 deductions.
[The department shall compile an annual report on] The deductions provided by this section [that] shall [include] be included in the tax expenditure budget pursuant to Section 7-1-84 NMSA 1978, including the number of taxpayers that claimed [the deductions] each deduction, the aggregate amount of deductions claimed and any other information necessary to evaluate the cost and effectiveness of the deductions.
The department shall present the report to the a t m m 21 revenue stabilization and tax policy committee and the d r e 22 legislative finance committee with an analysis of the cost of c e s k 23 the deductions.] e a n b 24 F.
[The department shall present the report to the revenue stabilization and tax policy committee and the legislative finance committee with an analysis of the cost of the deductions.] e t 17 F.
The deductions provided by this section shall be u [ included in the tax expenditure budget pursuant to Section .230475.1 - 3 - 7-1-84 NMSA 1978, including the number of taxpayers that claimed each deduction, the aggregate amount of deductions claimed and any other information necessary to evaluate the cost and effectiveness of the deductions.
[F.] G.
(1) "association of health care practitioners" means a corporation, an unincorporated business entity or other legal entity organized by, owned by or employing one or more health care practitioners;
w l n d 18 (1) "association of health care practitioners" = = 19 means a corporation, unincorporated business entity or other a l i a e r 20 legal entity organized by, owned by or employing one or more a t m m 21 health care practitioners;
(a) an organization granted exemption from the federal income tax by the United States commissioner of internal revenue as organizations described in Section 501(c)(3) of the United States Internal Revenue Code of 1986, as that section may be amended or renumbered;
d r e 22 (a) an organization granted exemption c e s k 23 from the federal income tax by the United States commissioner e a n b 24 of internal revenue as organizations described in Section u [ 501(c)(3) of the United States Internal Revenue Code of 1986, .231198.1 - 3 - HHHC/HB 344 as that section may be amended or renumbered;
or (b) a health maintenance organization or a hospital, hospice, nursing home or an entity that is solely e t 17 an outpatient facility or intermediate care facility licensed w l n d 18 [pursuant to the Public Health Act] by the health care = = 19 a l authority;
or (b) a health maintenance organization or a hospital, hospice, nursing home or an entity that is solely an outpatient facility or intermediate care facility licensed [pursuant to the Public Health Act] by the health care authority;
i a e r 20 (2) "commercial contract services" means a t m m 21 health care services performed by a health care practitioner d r e 22 pursuant to a contract with a managed care organization or c e s k 23 health care insurer other than those health care services e a n b 24 provided for medicare patients pursuant to Title 18 of the u [ federal Social Security Act or for medicaid patients pursuant .230475.1 - 4 - to Title 19 or Title 21 of the federal Social Security Act;
(2) "commercial contract services" means health care services performed by a health care practitioner pursuant to a contract with a managed care organization or health care insurer other than those health care services provided for medicare patients pursuant to Title 18 of the federal Social Security Act or for medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act;
(3) "copayment" means a fixed dollar amount that a health care insurer or managed care health plan requires an insured or enrollee to pay upon incurring an expense for receiving medical services;
(3) "copayment" means [a fixed dollar] an amount that a health care insurer or managed care health plan requires an insured or enrollee to pay upon incurring an e t 17 expense for receiving medical services;
(4) "deductible" means the amount of covered charges an insured or enrollee is required to pay in a plan year for commercial contract services before the insured's health insurance plan or enrollee's managed care health plan begins to pay for applicable covered charges;
w l n d 18 (4) "deductible" means the amount of covered = = 19 charges an insured or enrollee is required to pay in a plan a l i a e r 20 year for commercial contract services before the insured's a t m m 21 health insurance plan or enrollee's managed care health plan d r e 22 begins to pay for applicable covered charges;
[(5) "fee-for-service" means payment for health care services by a health care insurer for covered charges under an indemnity insurance plan;
c e s k 23 (5) "fee-for-service" means payment for health e a n b 24 care services by a health care insurer for covered charges u [ under an indemnity insurance plan;
(6)] (5) "health care insurer" means a person that:
.231198.1 - 4 - HHHC/HB 344 (6) "health care insurer" means a person that:
(a) has a valid certificate of authority e t 17 in good standing pursuant to the New Mexico Insurance Code to w l n d 18 act as an insurer, health maintenance organization or nonprofit = = 19 a l health care plan or prepaid dental plan;
(a) has a valid certificate of authority in good standing pursuant to the New Mexico Insurance Code to act as an insurer, health maintenance organization or nonprofit health care plan or prepaid dental plan;
and i a e r 20 (b) contracts to reimburse licensed a t m m 21 health care practitioners for providing basic health services d r e 22 to enrollees at negotiated fee rates;
and (b) contracts to reimburse licensed health care practitioners for providing basic health services to enrollees at negotiated fee rates;
c e s k 23 [(7)] (6) "health care practitioner" means:
(7) "health care practitioner" means:
e a n b 24 (a) a chiropractic physician licensed u [ pursuant to the provisions of the Chiropractic Physician .230475.1 - 5 - Practice Act;
(a) a chiropractic physician licensed pursuant to the provisions of the Chiropractic Physician Practice Act;
(c) a doctor of oriental medicine licensed pursuant to the provisions of the Acupuncture and Oriental Medicine Practice Act;
(c) a doctor of oriental medicine licensed pursuant to the provisions of the Acupuncture and e t 17 Oriental Medicine Practice Act;
(d) an optometrist licensed pursuant to the provisions of the Optometry Act;
w l n d 18 (d) an optometrist licensed pursuant to = = 19 the provisions of the Optometry Act;
(e) an osteopathic physician licensed pursuant to the provisions of the Medical Practice Act;
a l i a e r 20 (e) an osteopathic physician licensed a t m m 21 pursuant to the provisions of the Medical Practice Act;
(f) a physical therapist licensed pursuant to the provisions of the Physical Therapy Act;
d r e 22 (f) a physical therapist licensed c e s k 23 pursuant to the provisions of the Physical Therapy Act;
(g) a physician or physician assistant licensed pursuant to the provisions of the Medical Practice Act;
e a n b 24 (g) a physician or physician assistant u [ licensed pursuant to the provisions of the Medical Practice .231198.1 - 5 - HHHC/HB 344 Act;
(h) a podiatric physician licensed e t 17 pursuant to the provisions of the Podiatry Act;
(h) a podiatric physician licensed pursuant to the provisions of the Podiatry Act;
w l n d 18 (i) a psychologist licensed pursuant to = = 19 a l the provisions of the Professional Psychologist Act;
(i) a psychologist licensed pursuant to the provisions of the Professional Psychologist Act;
i a e r 20 (j) a registered lay midwife registered a t m m 21 by the department of health;
(j) a registered lay midwife registered by the department of health;
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d r e 22 (k) a registered nurse or licensed c e s k 23 practical nurse licensed pursuant to the provisions of the e a n b 24 Nursing Practice Act;
(k) a registered nurse or licensed practical nurse licensed pursuant to the provisions of the Nursing Practice Act;
u [ (l) a registered occupational therapist .230475.1 - 6 - licensed pursuant to the provisions of the Occupational Therapy Act;
(l) a registered occupational therapist licensed pursuant to the provisions of the Occupational Therapy Act;
(n) a speech-language pathologist or audiologist licensed pursuant to the Speech-Language Pathology, Audiology and Hearing Aid Dispensing Practices Act;
e t 17 (n) a speech-language pathologist or w l n d 18 audiologist licensed pursuant to the Speech-Language Pathology, = = 19 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;
a l i a e r 20 (o) a professional clinical mental a t m m 21 health counselor, marriage and family therapist or professional d r e 22 art therapist licensed pursuant to the provisions of the c e s k 23 Counseling and Therapy Practice Act who has obtained a master's e a n b 24 degree or a doctorate;
(p) an independent social worker licensed pursuant to the provisions of the Social Work Practice Act;
u [ (p) an independent social worker .231198.1 - 6 - HHHC/HB 344 licensed pursuant to the provisions of the Social Work Practice Act;
and e t 17 (q) a clinical laboratory that is w l n d 18 accredited pursuant to 42 U.S.C.
and (q) a clinical laboratory that is accredited pursuant to 42 U.S.C.
Section 263a but that is not a = = 19 a l laboratory in a physician's office or in a hospital defined i a e r 20 pursuant to 42 U.S.C.
Section 263a but that is not a laboratory in a physician's office or in a hospital defined pursuant to 42 U.S.C.
a t m m 21 [(8)] (7) "managed care health plan" means a d r e 22 health care plan offered by a managed care organization that c e s k 23 provides for the delivery of comprehensive basic health care e a n b 24 services and medically necessary services to individuals u [ enrolled in the plan other than those services provided to .230475.1 - 7 - medicare patients pursuant to Title 18 of the federal Social Security Act [or to medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act];
(8) "managed care health plan" means a health care plan offered by a managed care organization that provides for the delivery of comprehensive basic health care services and medically necessary services to individuals enrolled in the plan other than those services provided to medicare patients pursuant to Title 18 of the federal Social Security Act or to medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act;
[(9)] (8) "managed care organization" means a person that provides for the delivery of comprehensive basic health care services and medically necessary services to individuals enrolled in a plan through its own employed health care providers or by contracting with selected or participating health care providers.
(9) "managed care organization" means a person that provides for the delivery of comprehensive basic health e t 17 care services and medically necessary services to individuals w l n d 18 enrolled in a plan through its own employed health care = = 19 providers or by contracting with selected or participating a l i a e r 20 health care providers.
"Managed care organization" includes only those persons that provide comprehensive basic health care services to enrollees on a contract basis, including the following:
"Managed care organization" includes a t m m 21 only those persons that provide comprehensive basic health care d r e 22 services to enrollees on a contract basis, including the c e s k 23 following:
(a) health maintenance organizations;
e a n b 24 (a) health maintenance organizations;
(b) preferred provider organizations;
u [ (b) preferred provider organizations;
(c) individual practice associations;
.231198.1 - 7 - HHHC/HB 344 (c) individual practice associations;
e t 17 (e) exclusive provider organizations;
(e) exclusive provider organizations;
w l n d 18 (f) integrated delivery systems;
(f) integrated delivery systems;
= = 19 a l (g) independent physician-provider i a e r 20 organizations;
(g) independent physician-provider organizations;
a t m m 21 (h) physician hospital-provider d r e 22 organizations;
(h) physician hospital-provider organizations;
and c e s k 23 (i) managed care services organizations;
and (i) managed care services organizations;
e a n b 24 and u [ [(10)] (9) "medicare part C services" means .230475.1 - 8 - services performed pursuant to a contract with a managed health care provider for medicare patients pursuant to Title 18 of the federal Social Security Act." SECTION 2.
and (10) "medicare part C services" means services performed pursuant to a contract with a managed health care provider for medicare patients pursuant to Title 18 of the federal Social Security Act." SECTION 2.
A new section of the Gross Receipts and Compensating Tax Act, Section 7-9-93.1 NMSA 1978, is enacted to read:
A new section of the Gross Receipts and Compensating Tax Act, Section 7-9-93.1 NMSA 1978, is enacted to e t 17 read:
"7-9-93.1.
w l n d 18 "7-9-93.1.
[NEW MATERIAL] DEDUCTION--GROSS RECEIPTS-- CERTAIN RECEIPTS FOR SERVICES PROVIDED BY HEALTH CARE PRACTITIONER OR ASSOCIATION OF HEALTH CARE PRACTITIONERS EXCEPT FOR MEDICAID PATIENTS--MEDICAL EQUIPMENT, SUPPLIES AND DRUGS.-- A.
[NEW MATERIAL] DEDUCTION--GROSS RECEIPTS-- = = 19 CERTAIN RECEIPTS FOR SERVICES PROVIDED BY HEALTH CARE a l i a e r 20 PRACTITIONER OR ASSOCIATION OF HEALTH CARE PRACTITIONERS EXCEPT a t m m 21 FOR MEDICAID PATIENTS--MEDICAL EQUIPMENT, SUPPLIES AND DRUGS.-- d r e 22 A.
Except for those receipts that may be deducted from gross receipts pursuant to Section 7-9-93 NMSA 1978, receipts of a health care practitioner or an association of health care practitioners for health care services, other than services provided for medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act, performed by a e t 17 health care practitioner may be deducted from gross receipts if w l n d 18 the services are within the scope of practice of the health = = 19 a l care practitioner providing the service.
Except for those receipts that may be deducted c e s k 23 from gross receipts pursuant to Section 7-9-93 NMSA 1978, e a n b 24 receipts of a health care practitioner or an association of u [ health care practitioners for health care services, other than .231198.1 - 8 - HHHC/HB 344 services provided for medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act, performed by a health care practitioner may be deducted from gross receipts if the services are within the scope of practice of the health care practitioner providing the service.
i a e r 20 B.
B.
Receipts from the sale of medical equipment and a t m m 21 medical supplies to a health care practitioner or an d r e 22 association of health care practitioners may be deducted from c e s k 23 gross receipts if the medical equipment and medical supplies e a n b 24 are regularly used within the practice of the health care u [ practitioner or association of health care practitioners.
Receipts from the sale of medical equipment and medical supplies to a health care practitioner or an association of health care practitioners may be deducted from gross receipts if the medical equipment and medical supplies are regularly used within the practice of the health care practitioner or association of health care practitioners.
.230475.1 - 9 - C.
C.
Receipts from the sale of medical drugs to a health care practitioner or an association of health care practitioners may be deducted from gross receipts if the medical drugs are regularly used for the treatment of patients within the practice of the health care practitioner or association of health care practitioners.
Receipts from the sale of medical drugs to a health care practitioner or an association of health care practitioners may be deducted from gross receipts if the medical drugs are regularly used for the treatment of patients within the practice of the health care practitioner or e t 17 association of health care practitioners.
D.
w l n d 18 D.
The deductions provided by this section shall be applied only to gross receipts remaining after all other allowable deductions available under the Gross Receipts and Compensating Tax Act have been taken.
Receipts from a patient to a health care = = 19 practitioner or an association of health care practitioners for a l i a e r 20 health care services that are not performed pursuant to a a t m m 21 contract with a managed care organization or health care d r e 22 insurer may be deducted from gross receipts if the services are c e s k 23 within the scope of practice of the health care practitioner e a n b 24 providing the service.
E.
u [ E.
A taxpayer allowed a deduction pursuant to this section shall report the amount of the deduction separately in a manner required by the department.
The deductions provided by this section shall be .231198.1 - 9 - HHHC/HB 344 applied only to gross receipts remaining after all other allowable deductions available under the Gross Receipts and Compensating Tax Act have been taken.
The deduction provided by this section shall be included in the tax expenditure budget pursuant to Section 7-1-84 NMSA 1978, including the number of taxpayers that e t 17 claimed each deduction, the aggregate amount of deductions w l n d 18 claimed and any other information necessary to evaluate the = = 19 a l cost and effectiveness of the deductions.
A taxpayer allowed a deduction pursuant to this section shall report the amount of the deduction separately in a manner required by the department.
i a e r 20 G.
G.
The deduction provided by this section shall be included in the tax expenditure budget pursuant to Section 7-1-84 NMSA 1978, including the number of taxpayers that claimed each deduction, the aggregate amount of deductions claimed and any other information necessary to evaluate the cost and effectiveness of the deductions.
H.
a t m m 21 (1) "association of health care practitioners" d r e 22 means a corporation, unincorporated business entity or other c e s k 23 legal entity organized by, owned by or employing one or more e a n b 24 health care practitioners;
(1) "association of health care practitioners" means a corporation, unincorporated business entity or other legal entity organized by, owned by or employing one or more e t 17 health care practitioners;
u [ (a) an organization granted exemption .230475.1 - 10 - from the federal income tax by the United States commissioner of internal revenue as organizations described in Section 501(c)(3) of the United States Internal Revenue Code of 1986, as that section may be amended or renumbered;
w l n d 18 (a) an organization granted exemption = = 19 from the federal income tax by the United States commissioner a l i a e r 20 of internal revenue as organizations described in Section a t m m 21 501(c)(3) of the United States Internal Revenue Code of 1986, d r e 22 as that section may be amended or renumbered;
or (b) a health maintenance organization or a hospital, hospice, nursing home or an entity that is solely an outpatient facility or intermediate care facility licensed by the health care authority;
or c e s k 23 (b) a health maintenance organization or e a n b 24 a hospital, hospice, nursing home or an entity that is solely u [ an outpatient facility or intermediate care facility licensed .231198.1 - 10 - HHHC/HB 344 by the health care authority;
(2) "copayment" means a fixed dollar amount that a health care insurer or managed care health plan requires an insured or enrollee to pay upon incurring an expense for receiving medical services;
(2) "copayment" means an amount that a health care insurer or managed care health plan requires an insured or enrollee to pay upon incurring an expense for receiving medical services;
(3) "deductible" means the amount of covered charges an insured or enrollee is required to pay in a plan year for commercial contract services before the insured's health insurance plan or enrollee's managed care health plan e t 17 begins to pay for applicable covered charges;
(3) "deductible" means the amount of covered charges an insured or enrollee is required to pay in a plan year for commercial contract services before the insured's health insurance plan or enrollee's managed care health plan begins to pay for applicable covered charges;
w l n d 18 (4) "health care insurer" means a person that:
(4) "health care insurer" means a person that:
= = 19 a l (a) has a valid certificate of authority i a e r 20 in good standing pursuant to the New Mexico Insurance Code to a t m m 21 act as an insurer, health maintenance organization or nonprofit d r e 22 health care plan or prepaid dental plan;
(a) has a valid certificate of authority in good standing pursuant to the New Mexico Insurance Code to act as an insurer, health maintenance organization or nonprofit health care plan or prepaid dental plan;
and c e s k 23 (b) contracts to reimburse licensed e a n b 24 health care practitioners for providing basic health services u [ to enrollees at negotiated fee rates;
and (b) contracts to reimburse licensed e t 17 health care practitioners for providing basic health services w l n d 18 to enrollees at negotiated fee rates;
.230475.1 - 11 - (5) "health care practitioner" means:
= = 19 (5) "health care practitioner" means:
(a) a chiropractic physician licensed pursuant to the provisions of the Chiropractic Physician Practice Act;
a l i a e r 20 (a) a chiropractic physician licensed a t m m 21 pursuant to the provisions of the Chiropractic Physician d r e 22 Practice Act;
(b) a dentist or dental hygienist licensed pursuant to the Dental Health Care Act;
c e s k 23 (b) a dentist or dental hygienist e a n b 24 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;
u [ (c) a doctor of oriental medicine .231198.1 - 11 - HHHC/HB 344 licensed pursuant to the provisions of the Acupuncture and Oriental Medicine Practice Act;
(g) a physician or physician assistant e t 17 licensed pursuant to the provisions of the Medical Practice w l n d 18 Act;
(g) a physician or physician assistant licensed pursuant to the provisions of the Medical Practice Act;
= = 19 a l (h) a podiatric physician licensed i a e r 20 pursuant to the provisions of the Podiatry Act;
(h) a podiatric physician licensed pursuant to the provisions of the Podiatry Act;
a t m m 21 (i) a psychologist licensed pursuant to d r e 22 the provisions of the Professional Psychologist Act;
(i) a psychologist licensed pursuant to the provisions of the Professional Psychologist Act;
c e s k 23 (j) a registered lay midwife registered e a n b 24 by the department of health;
(j) a registered lay midwife registered e t 17 by the department of health;
u [ (k) a registered nurse or licensed .230475.1 - 12 - practical nurse licensed pursuant to the provisions of the Nursing Practice Act;
w l n d 18 (k) a registered nurse or licensed = = 19 practical nurse licensed pursuant to the provisions of the a l i a e r 20 Nursing Practice Act;
(l) a registered occupational therapist licensed pursuant to the provisions of the Occupational Therapy Act;
a t m m 21 (l) a registered occupational therapist d r e 22 licensed pursuant to the provisions of the Occupational Therapy c e s k 23 Act;
(m) a respiratory care practitioner licensed pursuant to the provisions of the Respiratory Care Act;
e a n b 24 (m) a respiratory care practitioner u [ licensed pursuant to the provisions of the Respiratory Care .231198.1 - 12 - HHHC/HB 344 Act;
e t 17 (p) an independent social worker w l n d 18 licensed pursuant to the provisions of the Social Work Practice = = 19 a l Act;
(p) an independent social worker licensed pursuant to the provisions of the Social Work Practice Act;
i a e r 20 (q) a clinical laboratory that is a t m m 21 accredited pursuant to 42 U.S.C.
(q) a clinical laboratory that is accredited pursuant to 42 U.S.C.
Section 263a but that is not a d r e 22 laboratory in a physician's office or in a hospital defined c e s k 23 pursuant to 42 U.S.C.
Section 263a but that is not a laboratory in a physician's office or in a hospital defined pursuant to 42 U.S.C.
and e a n b 24 (r) a naturopathic doctor licensed u [ pursuant to the provisions of the Naturopathic Doctors' .230475.1 - 13 - Practice Act;
and e t 17 (r) a naturopathic doctor licensed w l n d 18 pursuant to the provisions of the Naturopathic Doctors' = = 19 Practice Act;
(6) "managed care health plan" means a health care plan offered by a managed care organization that provides for the delivery of comprehensive basic health care services and medically necessary services to individuals enrolled in the plan other than those services provided to medicare patients pursuant to Title 18 of the federal Social Security Act or to medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act;
a l i a e r 20 (6) "managed care health plan" means a health a t m m 21 care plan offered by a managed care organization that provides d r e 22 for the delivery of comprehensive basic health care services c e s k 23 and medically necessary services to individuals enrolled in the e a n b 24 plan other than those services provided to medicare patients u [ pursuant to Title 18 of the federal Social Security Act or to .231198.1 - 13 - HHHC/HB 344 medicaid patients pursuant to Title 19 or Title 21 of the federal Social Security Act;
"Managed care organization" includes only those persons that provide comprehensive basic health care e t 17 services to enrollees on a contract basis, including the w l n d 18 following:
"Managed care organization" includes only those persons that provide comprehensive basic health care services to enrollees on a contract basis, including the following:
= = 19 a l (a) health maintenance organizations;
(a) health maintenance organizations;
i a e r 20 (b) preferred provider organizations;
(b) preferred provider organizations;
a t m m 21 (c) individual practice associations;
(c) individual practice associations;
d r e 22 (d) competitive medical plans;
(d) competitive medical plans;
c e s k 23 (e) exclusive provider organizations;
(e) exclusive provider organizations;
e a n b 24 (f) integrated delivery systems;
e t 17 (f) integrated delivery systems;
u [ (g) independent physician-provider .230475.1 - 14 - organizations;
w l n d 18 (g) independent physician-provider = = 19 organizations;
(h) physician hospital-provider organizations;
a l i a e r 20 (h) physician hospital-provider a t m m 21 organizations;
and (i) managed care services organizations;
and d r e 22 (i) managed care services organizations;
(8) "medical equipment and supplies" means items or devices that are primarily and customarily used to serve a medical purpose for a course of medical treatment;
c e s k 23 (8) "medical equipment and supplies" means e a n b 24 items or devices that are primarily and customarily used to u [ serve a medical purpose for a course of medical treatment;
and (9) "medicare part C services" means services performed pursuant to a contract with a managed health care provider for medicare patients pursuant to Title 18 of the federal Social Security Act." SECTION 3.
and .231198.1 - 14 - HHHC/HB 344 (9) "medicare part C services" means services performed pursuant to a contract with a managed health care provider for medicare patients pursuant to Title 18 of the federal Social Security Act." SECTION 3.
"[NEW MATERIAL] REIMBURSEMENT FOR GROSS RECEIPTS TAXES.--When a health care provider receives medicaid reimbursement for providing health care services to a e t 17 recipient, the health care provider shall be reimbursed for all w l n d 18 applicable gross receipts taxes that the health care provider = = 19 a l is required to pay.
"[NEW MATERIAL] ITEMIZATION OF GROSS RECEIPTS TAXES IN MEDICAID REIMBURSEMENT RATES.-- A.
As used in this section, "medicaid" means i a e r 20 the federal-state program administered by the authority a t m m 21 pursuant to Title 19 or Title 21 of the federal Social Security d r e 22 Act." c e s k 23 SECTION 4.
When a health care provider contracts with a managed care organization for medicaid reimbursement for providing health care services to a recipient, the managed care organization shall specify the applicable gross receipts taxes that are to be included in the reimbursement rate for each health care service.
B.
As used in this section:
(1) "managed care organization" means a person e t 17 eligible to enter into risk-based prepaid capitation agreements w l n d 18 with the health care authority to provide health care and = = 19 related services;
and a l i a e r 20 (2) "medicaid" means the federal-state program a t m m 21 administered by the authority pursuant to Title 19 or Title 21 d r e 22 of the federal Social Security Act." c e s k 23 SECTION 4.
u [ - 15 - .230475.1
u [ - 15 - .231198.1
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Action History

  1. action postponed indefinitely

  2. DO NOT PASS, replaced with committee substitute

  3. Sent to House Health & Human Services Committee & House Taxation & Revenue Committee

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 108 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (108)

108 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation healthcare
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Frequently asked questions

Who sponsors HB 344?
HB 344 is sponsored by Marianna Anaya (Democrat), Nicole Chavez (Republican), Meredith A. Dixon (Democrat), and Dayan Hochman-Vigil (Democrat).
What is the current status of HB 344?
This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 344?
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