NMSA 1978, § 7-9-73.4 — 7-9-73.4

Deduction; gross receipts tax; environmental
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.