New Mexico Department of Health

Rural Health Care Practitioner Tax Credit Program Overview

The treatment and prevention of all types of disease and injury is one of the main goals of the Health Department and all healthcare professionals in New Mexico.

Health care providers who provide care in rural, underserved areas may be eligible for an income tax credit of $3,000 or $5,000.

Practitioners who are eligible for a $5,000 tax credit per year are licensed doctors, osteopathic physicians, dentists, clinical psychologists, podiatrists and optometrists. Health care providers who are eligible for a $3,000 tax credit per year are licensed dental hygienists, physician assistants, certified nurse midwives, certified registered nurse anesthetists, certified nurse practitioners and clinical nurse specialists. The credit is available to eligible providers for taxable years beginning Jan. 1, 2007. See the RHCPTC program overview, here, for details.