Eligibility for Rural Health Care Practitioner Tax Credit Program
		-- Physicians and Physician Assistants
			County	Location	Eligible	Comments	Rural	Underserved	Safety Net	Non-Rural	Not Underserved
			Bernalillo	Partial
				Albuquerque City	N					Urban	N/A
				Sandia Pueblo	N					Urban	N/A
				Isleta Pueblo	N					Urban	N/A
				Cedar Crest	Y		Y	N	All essential community providers
				Sandia Park	Y		Y	N	All essential community providers
			Catron	All	Y		Entire County	Entire County
			Chaves	All	Y		Entire County	Entire County
			Cibola	All	Y		Entire County	Entire County
			Colfax	All	Y		Entire County	Entire County
			Curry	All	Y		Entire County	Entire County
			DeBaca	All	Y		Entire County	Entire County
			Dona Ana	Partial
				Las Cruces	N					Urban	N/A
				Santa Teresa	N					Urban	N/A
				Sunland Park	N					Urban	N/A
				Mesilla Park	N					Urban	N/A
				Mesilla	N					Urban	N/A
				Anthony	Y		Y	Y
				Chaparral	Y		Y	Y
				San Miguel	Y		Y	Y
				Gadsden	Y		Y	Y
				Dona Ana	Y		Y	Y
				Hatch	Y		Y	Y
			Eddy	All	Y		Entire County	Entire County
			Grant	All	Y		Entire County		All essential community providers
				Silver City	Y				All essential community providers
				Cliff	Y			Y
				Gila	Y			Y
				Mimbres	Y			Y
			Guadalupe	All	Y		Entire County	Entire County
			Harding	All	Y		Entire County	Entire County
			Hidalgo	All	Y		Entire County	Entire County
			Lea	All	Y		Entire County	Entire County
			Lincoln	All	Y		Entire County	Entire County
			Los Alamos	None	N		N	N		Urban	N/A
			Luna	All	Y		Entire County	Entire County
			McKinley	All	Y		Entire County	Entire County
			Mora	All	Y		Entire County	Entire County
			Otero	All	Y		Entire County		All essential community providers
			Quay	All	Y		Entire County	Entire County
			Rio Arriba	All	Y		Entire County	Entire County
			Roosevelt	All	Y		Entire County	Entire County
			San Juan	Partial
				Farmington	N		N/A			Urban	N/A
				Aztec	N		N/A			Urban	N/A
				Shiprock	Y		Y	Y
				Bloomfield	Y		Y	Y
				Fruitland	Y		Y	Y
				Kirtland	Y		Y	Y
			San Miguel	All
				Las Vegas	Y		R	N	All essential community providers
				Pecos	Y		Y	Y
				Villanueva	Y		Y	Y
			Sandoval	Partial
				Rio Rancho	N		N/A			Urban	N/A
				Corrales	N		N/A			Urban	N/A
				Jemez Springs	Y		Y	Y
				Cuba	Y		Y	Y
				Bernalillo	Y
			Santa Fe	Partial
				Santa Fe City	N		N/A	N/A		Urban	N/A
				Edgewood	Y		Y	Y
				Pojoaque	Y		Y	N	All essential community providers
				Los Cerrillos	Y		Y	Y
			Sierra	All	Y		Entire County	Entire County
			Socorro	All	Y		Entire County	Entire County
			Taos	All	Y				All essential community providers
				Taos Town	Y		Y	N
				Questa	Y		Y	Y
				Penasco	Y		Y	Y
				Truchas	Y		Y	Y
				Picuris	Y		Y	Y
			Torrance	All	Y		Entire County	Entire County
			Union	All	Y		Entire County	Entire County
			Valencia	Partial
				Bosque Farms	N					Urban	N/A
				Isleta Pueblo	N					Urban	N/A
				Los Lunas	Y		Y	Y
				Belen	Y		Y	Y
				Rio Communities	Y		Y	Y
				Meadow Lake	Y		Y	Y
					Y = Eligible
					N = Ineligible
					December 3, 2007