IntroducedFiled Jan 20, 2026
Sponsor: Figueroa, Natalie
Latest Action
Action Postponed Indefinitely (session adjourned sine die)
Feb 19, 2026
Summary
The bill changes New Mexico’s gross receipts tax law so health‑care practitioners and their business entities can deduct payments they receive from managed‑care contracts, including coinsurance, copayments and deductibles, from their taxable income. It does not apply to traditional fee‑for‑service payments. The goal is to lower the tax burden on providers who serve patients through managed‑care plans.
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