N.M. Stat. § 27-4-4
Standard of need; income determination.
A. Standard of need for purposes of the Special Medical Needs Act [27-4-1 NMSA
1978] shall be determined in accordance with regulations adopted by the board.
B. The board shall define by regulation exempt and nonexempt income and
resources. Medical expenses shall not be deducted from either income or resources in
determining eligibility.