The assessment for any New Mexico medical insurance pool member pursuant to Section 59A-54-10 NMSA 1978 shall be allowed as a fifty percent credit on the tax return for that member and a seventy-five percent credit on the tax return for that member for the assessments attributable to pool policyholders that receive premiums, in whole or in part, through the federal Ryan White CARE Act, the Ted R. Montoya hemophilia program at the university of New Mexico health sciences center, the children's medical services bureau of the public health division of the department of health or other program receiving state funding or assistance.
History: Laws 2018, ch. 57, § 6.
Effective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 6 effective January 1, 2020.
Cross references. — For the federal Ryan White CARE Act, see 42 U.S.C.A. Sections 300ff-11 et seq.