New Mexico Statutes Chapter 7. Taxation § 7-9-73.4. Deduction;  gross receipts tax;  environmental modifications for medicaid recipients

(1) “eligible provider” means a provider who meets requirements of the medical assistance division to provide environmental modifications pursuant to a waiver granted by the federal department of health and human services to provide home and community-based services to recipients;

(2) “environmental modifications” include the purchasing and installing of equipment or making physical adaptions to a recipient's residence that are necessary to ensure the health, welfare and safety of the recipient or enhance the recipient's access to the home environment and increase the recipient's ability to act independently;

(3) “medicaid” means the medical assistance program established pursuant to Title 19 of the federal Social Security Act and regulations issued pursuant to that act;

(4) “medical assistance division” means the medical assistance division of the health care authority department;  and

(5) “recipient” means a person whom the medical assistance division has determined to be eligible to receive medicaid-related services and who meets the financial and medical level of care criteria to receive medical assistance division services through one of the division's waiver programs granted by the federal department of health and human services.