NMSA 1978, § 7-2-18.13 — 7-2-18.13

Credit; unreimbursed or uncompensated medical care
expenses of individuals sixty-five years of age or older.

# A.

A taxpayer who files an individual New Mexico income tax return, who is sixty-
five years of age or older and who is not a dependent of another taxpayer may claim a
credit in an amount equal to two thousand eight hundred dollars ($2,800) for medical
care expenses paid by the taxpayer for that taxpayer or for the taxpayer's spouse or
dependent if those expenses equal twenty-eight thousand dollars ($28,000) or more
within a taxable year and if those expenses are not reimbursed or compensated for by
insurance or otherwise.

# B.

A husband and wife who file separate returns for a taxable year in which they
could have filed a joint return may each claim only one-half of the credit that would have
been allowed on a joint return.

# C.

The credit provided in this section may be deducted from the taxpayer's income
tax liability. If the credit exceeds the income tax liability for the taxable year, the excess
shall be refunded to the taxpayer.

# D.

As used in this section:
(1) "dependent" means "dependent" as defined in Section 152 of the Internal
Revenue Code;
(2) "health care facility" means a hospital, outpatient facility, diagnostic and
treatment center, rehabilitation center, freestanding hospice or other similar facility at
which medical care is provided;
(3) "medical care" means the diagnosis, cure, mitigation, treatment or
prevention of disease or for the purpose of affecting any structure or function of the
body;
(4) "medical care expenses" means the amounts paid for:
(a) the diagnosis, cure, mitigation, treatment or prevention of disease or for
the purpose of affecting any structure or function of the body, if provided by a physician
or in a health care facility;
(b) prescribed drugs or insulin;
(c) qualified long-term care services as defined in Section 7702B(c) of the
Internal Revenue Code;
(d) insurance covering medical care, including amounts paid as premiums
under Part B of Title 18 of the Social Security Act or for a qualified long-term care
insurance contract defined in Section 7702B(b) of the Internal Revenue Code, if the
insurance or other amount is paid from income included in the taxpayer's adjusted gross
income for the taxable year;
(e) specialized treatment or the use of special therapeutic devices if the
treatment or device is prescribed by a physician and the patient can show that the
expense was incurred primarily for the prevention or alleviation of a physical or mental
defect or illness; and
(f) care in an institution other than a hospital, such as a sanitarium or rest
home, if the principal reason for the presence of the person in the institution is to
receive the medical care available; provided that if the meals and lodging are furnished
as a necessary part of such care, the cost of meals and lodging are "medical care
expenses";
(5) "physician" means a medical doctor, osteopathic physician, dentist,
podiatrist, chiropractic physician or psychologist licensed or certified to practice in New
Mexico; and
(6) "prescribed drug" means a drug or biological that requires a prescription of
a physician for its use by an individual.