NMSA 1978, § 7-2-5.9 — 7-2-5.9

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

# A.

Any individual sixty-five years of age or older may claim an additional exemption
from income includable, except for this exemption, in net income in an amount equal to
three thousand dollars ($3,000) for medical care expenses paid by the individual for that
individual or for the individual's spouse or dependent during the taxable year if those
medical care expenses exceed twenty-eight thousand dollars ($28,000) and if the
medical care expenses are not reimbursed or compensated for by insurance or
otherwise.

# B.

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 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 the 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.