Health Care Delivery and Access Assessment

Effective July 1, 2024, the Health Care Delivery and Access Assessment (HDA) is imposed on inpatient hospital services and outpatient hospital services.

The Health Care Authority (HCA) is to establish and notify eligible hospitals of the inpatient and outpatient assessment rates and amounts prior to November 1st of each year. By November 1st of each year, the hospital will have to log into the Taxpayer Access Point (TAP) to confirm the assessment and submit the assessment.

Health Care Delivery and Access is under an e-file & e-pay mandate. Returns and payments are required to be filed on TAP.

Taxpayers for this program can view an informational video by clicking here.

If there are questions for HCA, please email HDAA.TaxAssessmentQuestions@hca.nm.gov

If there are question on TAP, please email other.taxes@tax.nm.gov

See the following publications for more information:

• Health Care Delivery and Access Act E-file and E-pay mandate.
• B-500.42, Guidance for Taxpayers Regarding the Health Care Delivery and Access Assessment.
• FYI-401, Special Payment Method.