Ensuring Oral Health Is Recognized in State Tax Policy: AAE Seeks Amendment to New Mexico SB 151
The New Mexico Legislature is considering Senate Bill 151, a broad tax package that introduces new deductions and credits aimed at supporting healthcare practitioners, affordable housing development, local journalism, and corporate tax alignment. While the bill includes provisions designed to strengthen the healthcare workforce, it does not clearly include oral health care professionals within its eligibility framework.
SB 151 establishes tax deductions for certain healthcare-related in-office equipment and medication sales, along with tax credits intended to support providers delivering care within the state. These incentives recognize the financial realities facing healthcare professionals and seek to promote workforce sustainability and patient access. However, without explicit inclusion of dentists and dental specialists, oral health providers may be excluded from these benefits.
Oral health is essential health. Endodontists—specialized dental professionals trained to diagnose and treat dental pain and infection—provide medically necessary care that often must be delivered urgently to prevent systemic complications. Their practices rely on advanced diagnostic imaging, surgical equipment, and in-office medications that are integral to patient treatment. Excluding oral health care professionals from healthcare-focused tax relief measures creates inequitable treatment across disciplines and reinforces the outdated separation of dental care from overall healthcare policy.
In response, the AAE submitted a formal letter requesting that SB 151 be amended to explicitly include licensed dentists and dental specialists within the definition of eligible healthcare practitioners. Our advocacy emphasized the importance of parity in tax policy and the need to ensure that oral health professionals are treated equitably alongside other healthcare providers.
By seeking this amendment, the AAE is working to protect practice sustainability, promote workforce stability, and safeguard patient access to specialty dental care in New Mexico. We will continue engaging with lawmakers to ensure oral health is recognized as an essential component of the healthcare system.