Effective January 1, 2005, receipts for commercial contract services or Medicare part C services when received from a health care insurer or managed health care organization may be deducted from gross receipts as long as the services are within the scope of the licensed practitioner. Commercial contract services are defined as services which are performed according to a contract between the health care practitioner and the health care insurer or health care provider which are not included in services provided to Medicare or Medicaid patients. (New Mexico House Legislation, HB 625, effective as noted above)