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  • New Mexico Statutes 7-2-37. Deduction; unreimbursed or . . . - LawServer
    The deduction provided in Subsection A of this section may be claimed in an amount equal to the following percentage of medical care expenses paid during the taxable year based on the taxpayer’s filing status and adjusted gross income as follows:
  • New Mexico Statutes Section 7-2-37 (2025) - Justia Law
    The deduction provided in Subsection A of this section may be claimed in an amount equal to the following percentage of medical care expenses paid during the taxable year based on the taxpayer's filing status and adjusted gross income as follows:
  • Tax Deductions for Medical Expenses in New Mexico
    In New Mexico, taxpayers who itemize deductions on their state tax return can potentially deduct qualified medical expenses, including long-term care expenses, that exceed a certain percentage of their adjusted gross income
  • AN ACT RELATING TO TAXATION; PROVIDING AN INCOME TAX DEDUCTION FOR . . .
    The deduction provided in Subsection A of this section may be claimed in an amount equal to the following percentage of medical care expenses paid during the taxable year based on the taxpayer's filing status and adjusted gross income as follows: (1) for surviving spouses and married individuals filing joint returns: If adjusted gross income is
  • New Mexico Statutes Chapter 7. Taxation § 7-2-37. Deduction . . . - FindLaw
    The deduction provided in Subsection A of this section may be claimed in an amount equal to the following percentage of medical care expenses paid during the taxable year based on the taxpayer's filing status and adjusted gross income as follows:
  • Tax relief on medical costs and inheritance ends in 2025 unless New . . .
    A state law that allows hundreds of thousands of New Mexicans to pay less in taxes on out-of-pocket medical expenses will expire in the new year, unless the Legislature acts
  • FYI-202 Gross Receipts Tax and Health Care Services
    In the 2022 regular legislative session, House Bill 82 and Senate Bill 138 were passed and signed into law that made changes effective July 1, 2022, to the medical services deduction provided under Section 7-9-77 1 NMSA 1978
  • New Mexico State Tax Deductions in 2025 2026
    Itemized Deductions for Medical Expenses If you itemize for New Mexico, you may deduct certain unreimbursed medical expenses even if you did not deduct them federally Key requirements: This can be especially valuable for seniors and individuals with high medical costs
  • MEDICAL CARE EXPENSES TAX DEDUCTION - nmlegis. gov
    Tax deductions are designed to mitigate health disparities by focusing on lowering out-of-pocket medical expenses Taxpayers can deduct unreimbursed, out of pocket medical expenses that exceed 7 5% of their adjusted gross income
  • BILL ANALYSIS AND FISCAL IMPACT REPORT - nmlegis. gov
    The previous unreimbursed or uncompensated medical care expenses deduction (Section 7-2-37 NMSA 1978) sunset on January 1, 2025 This bill reinstates this deduction and expands it, allowing the taxpayer to deduct 100% of eligible unreimbursed or uncompensated medical care expenses





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