Effective July 1, 2014, New Mexico has enacted a deduction from gross receipts tax for receipts from payments by the U.S. government or a U.S. government agency for medical and other health services provided by a dialysis facility to certain Medicare beneficiaries, prior to July 1, 2024. A “dialysis facility” is an end-stage renal disease facility as defined by federal regulations. The deduction will be rolled out according to the following schedule. From July 1, 2014, through June 30, 2015, 33 1/3% of the receipts are deductible. From July 1, 2015, through June 30, 2016, 66 2/3% of the receipts are deductible. After June 30, 2016, 100% of the receipts are deductible. This deduction is in addition to a number of other health related deductions for other types of health payments by the federal government. (H.B. 32, Laws2014)