---
type: "Bill"
title: "MEDICAL & HEALTH CARE GROSS RECEIPTS"
description: "MEDICAL & HEALTH CARE GROSS RECEIPTS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2022"
identifier: "SB 138"
citation: "New Mexico SB 138 (2022)"
classification: ["bill"]
subjects: ["HEALTH & HEALTH FACILITIES", "TAXATION", "GROSS RECEIPTS & COMPENSATING"]
status: "enacted"
primary_sponsors: ["Kernan, Gay G."]
version_count: 2
action_count: 10
vote_count: 0
first_action: "2022-01-20"
last_action: "2022-03-08"
source: "openstates"
source_identifier: "ocd-bill/123a18f8-732b-4bb2-b9d7-b45d98ae6758"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=138&year=22"
source_hash: "a210dae8334b3312b12738a948c1389089243aa63cae3cc06f65a6dd47cb28f3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nm"]
---

# New Mexico SB 138 (2022) — MEDICAL & HEALTH CARE GROSS RECEIPTS

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/final/SB0138.PDF)
2. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/22%20Regular/bills/senate/SB0138.HTML)

## Sponsors

- Kernan, Gay G. — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-20** Sent to Senate Committees' Committee & Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2022-02-05** passed Senate `passage`
- **2022-01-24** germane
- **2022-02-04** DO PASS committee report adopted `committee-passage-favorable`
- **2022-02-14** DO PASS committee report adopted `committee-passage-favorable`
- **2022-02-15** passed House `passage`
- **2022-02-08** Sent to House Health & Human Services Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2022-02-02** DO PASS committee report adopted `committee-passage-favorable`
- **2022-02-11** DO PASS committee report adopted `committee-passage-favorable`
- **2022-03-08** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/123a18f8-732b-4bb2-b9d7-b45d98ae6758`. Confidence: reported (aggregated from official New Mexico legislature records).