SB 13 extends and expands a tax deduction for healthcare providers in New Mexico. It postpones the sunset date for this deduction from 2028 to 2031 and adds coinsurance, copayments, and deductibles paid directly by patients to the list of deductible expenses. The bill affects licensed healthcare practitioners (like doctors, dentists, and therapists) and their associations who provide services through managed care organizations. These providers can now reduce their taxable income by deducting patient-paid portions of their fees, rather than just certain insurance payments. The change applies only to "commercial contract services" under managed care plans, not Medicare or Medicaid services.
HB 83 requires New Mexico's Health Care Authority to set minimum Medicaid reimbursement rates for personal care services: $23.50 per hour for consumer-delegated care and $19.78 per hour for consumer-directed care. It mandates that personal care service agencies using Medicaid funds must spend at least 70% of the reimbursement on direct care worker costs, including wages, benefits, training, and supervision. The bill defines "direct care workforce expenditures" to cover all employee-related expenses and requires agencies to maintain records for audits. A $51.4 million appropriation from the general fund supports this fee schedule update for fiscal year 2027. This directly affects agencies providing Medicaid-covered personal care services to individuals needing assistance with daily living activities.
HB 257 appropriates $370,000 from the general fund to New Mexico's Health Care Authority for fiscal year 2027. This funding ensures Medicaid providers receive full reimbursement for delivering vagus nerve stimulation treatment to Medicaid recipients. The bill directly affects Medicaid providers who offer this specific therapy and the Medicaid recipients who receive it. Unspent funds at year-end will revert to the general fund. The measure is a targeted funding allocation, not a policy change to Medicaid eligibility or coverage.
