New Mexico § 7-9-73.4 Deduction; gross receipts tax; environmental

New Mexico Statutes

§ 7-9-73.4 — Deduction; gross receipts tax; environmental

New Mexico § 7-9-73.4

Ch. 7Taxation

Art. 9Gross Receipts and Compensating Tax

This text of New Mexico § 7-9-73.4 (Deduction; gross receipts tax; environmental) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-9-73.4 (2026).

Text

modifications for medicaid recipients. A. Prior to July 1, 2034, receipts of an eligible provider for environmental modifications reimbursed by the medical assistance division may be deducted from gross receipts. B. As used in this section:

(1)"eligible provider" means a provider who meets requirements of the medical assistance division to provide environmental modifications pursuant to a waiver granted by the federal department of health and human services to provide home and community-based services to recipients;

(2)"environmental modifications" include the purchasing and installing of equipment or making physical adaptions to a recipient's residence that are necessary to ensure the health, welfare and safety of the recipient or enhance the recipient's access to the home environment a

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modifications for medicaid recipients. A. Prior to July 1, 2034, receipts of an eligible provider for environmental modifications reimbursed by the medical assistance division may be deducted from gross receipts. B. As used in this section: (1) "eligible provider" means a provider who meets requirements of the medical assistance division to provide environmental modifications pursuant to a waiver granted by the federal department of health and human services to provide home and community-based services to recipients; (2) "environmental modifications" include the purchasing and installing of equipment or making physical adaptions to a recipient's residence that are necessary to ensure the health, welfare and safety of the recipient or enhance the recipient's access to the home environment and increase the recipient's ability to act independently; (3) "medicaid" means the medical assistance program established pursuant to Title 19 of the federal Social Security Act and regulations issued pursuant to that act; (4) "medical assistance division" means the medical assistance division of the health care authority department; and (5) "recipient" means a person whom the medical assistance division has determined to be eligible to receive medicaid-related services and who meets the financial and medical level of care criteria to receive medical assistance division services through one of the division's waiver programs granted by the federal department of health and human services.