{"status":200,"message":"Success","data":{"id":"f05b0c01-ed6d-5c2e-824f-dabb4fabb6fe","title":"Rural Health Care Practitioner Tax Credit Program","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"49f384ac-87a8-4131-b830-884ba690a0b2"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"nm:doh-rural-health-care-practitioner-tax-credit"}}},"status":{"value":"forecasted","description":"Expected: January 2027"},"description":"Under the Rural Health Care Practitioner Tax Credit Program (Section 7-2-18.22 NMSA 1978), certain health care practitioners who provide health care services in rural health care underserved areas can claim a New Mexico income tax credit. The Department of Health determines eligibility and issues a Certificate of Eligibility; the credit itself is issued and tracked by the New Mexico Taxation and Revenue Department. The DOH program overview sets maximums of $5,000 full-time or $2,500 part-time per year for physicians, osteopathic physicians, dentists, psychologists, podiatrists and optometrists, and $3,000 full-time or $1,500 part-time for other eligible licensed practitioners such as physician assistants, nurse practitioners, registered nurses, pharmacists and licensed counselors and social workers.","funding":{"details":"$3,000 or $5,000 full-time credit ($1,500 or $2,500 part-time), depending on profession","maxAwardAmount":{"amount":"5000.00","currency":"USD"}},"funders":{"primary":{"id":"a167cdff-0d71-5dac-a544-fb55bb579750","name":"New Mexico Department of Health","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"e8bf179e-d1f1-4bfc-8daa-6c461c3203d8","allIds":[{"id":"e8bf179e-d1f1-4bfc-8daa-6c461c3203d8","status":"active"}]},"org:us:nm:agency":{"registry":{"code":"org:us:nm:agency","url":"https://opengrants.io/common-grants/registries/org-us-nm-agency.json"},"id":"NMDOH"}}}}},"keyDates":{"otherDates":{"nextCycle":{"name":"Expected next cycle","eventType":"other","details":"Expected: January 2027","description":"Projected from the program cycle, not a confirmed date"},"cycle":{"name":"Application cycle","eventType":"other","details":"Annual; DOH accepts Certificate of Eligibility applications at the beginning of January each year for the previous tax year. A separate Physician Tax Credit under Senate Bill 151 starts with Tax Year 2027."}}},"acceptedApplicantTypes":[{"value":"individual","description":"Individual"}],"source":"https://www.nmhealth.org/about/phd/pchb/oprh/rhcptc/","customFields":{"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"An individual New Mexico taxpayer, not claimed as a dependent, who is an eligible licensed health care practitioner and provided direct in-person health care services at a practice site in a rural health care underserved area during the tax year."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.nmhealth.org/","description":"New Mexico Department of Health grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-09T06:04:35Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"NM","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"doh","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"NMDOH","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.nmhealth.org/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Health & Human Services"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Individual"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"A state income tax credit for licensed health care practitioners who deliver in-person care in rural underserved areas of New Mexico.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Rural health care underserved areas of New Mexico","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"$3,000 or $5,000 full-time credit ($1,500 or $2,500 part-time), depending on profession","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: apply to DOH for a Certificate of Eligibility through the Online Application Portal, then claim the credit with the Taxation and Revenue Department on form RPD-41326.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"electronicSubmission":{"name":"electronicSubmission","fieldType":"string","value":"url: https://www.nmhealth.org/resource/view/479/;","description":"Where applications are submitted (url: … or email: …)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"Section 7-2-18.22 NMSA 1978","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Annual; DOH accepts Certificate of Eligibility applications at the beginning of January each year for the previous tax year. A separate Physician Tax Credit under Senate Bill 151 starts with Tax Year 2027.","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Expected: January 2027","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"Full credit requires at least 1,584 hours and part credit 792–1,583 hours of direct in-person care at an eligible rural site; telehealth, remote hours and home visits do not count, and paper applications are no longer accepted.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTip":{"name":"applicantTip","fieldType":"string","value":"Check your practice address with the Rural Health Information Hub's \"Am I Rural?\" tool and log your in-person hours by site during the year, since the application asks for both.","description":"A non-obvious, actionable tip","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"doh-rural-health-care-practitioner-tax-credit","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-new-mexico/#p-doh-rural-health-care-practitioner-tax-credit","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://www.nmhealth.org/about/phd/pchb/oprh/rhcptc/","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-03","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-03T14:33:15.930568+00:00","lastModifiedAt":"2026-11-09T12:34:30Z","competitions":[],"awards":[]}}