As used in the Mandatory Medical Support Act:

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A. “carrier” means an entity that offers, delivers or administers an employment- related or other group health care coverage plan, a health maintenance organization, a nonprofit health care plan or other type of health care coverage plan under which medical or dental services are provided, regardless of service delivery mechanism;

B. “cash medical support” means an amount ordered to be paid toward the cost of health care coverage provided by another parent through employment or otherwise, or for other medical costs not covered by health care coverage;

C. “court” means any district court ordering support by a medical support obligor;

D. “department” means the human services department [health care authority department];

E. “employer” means an individual, organization, agency, business or corporation hiring a medical support obligor for pay;

F. “gross income” means income from any source and includes income from salaries, wages, tips, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, significant in-kind benefits that reduce personal living expenses, prizes and alimony or maintenance received; provided that:

(1)     “gross income” does not include benefits received from:

(a) means-tested public assistance programs, including temporary assistance for needy families, supplemental security income and general assistance;

(b) the earnings or public assistance benefits of a child who is the subject of a child support award; or

(c) child support received by a parent for the support of other children; (2)     for income from self-employment, rent, royalties, proprietorship of a business or joint ownership of a partnership or closely held corporation, “gross income” means gross receipts minus ordinary and necessary expenses required to produce such income, but ordinary and necessary expenses do not include expenses determined by the court to be inappropriate for purposes of calculating child support;

(3)     “gross income” does not include the amount of alimony payments actually paid in compliance with a court order;

(4)     “gross income” does not include the amount of child support actually paid by a parent in compliance with a court order for the support of prior children; and

(5)     “gross income” does not include a reasonable amount for a parent’s obligation to support prior children who are in that parent’s custody. A duty to support subsequent children is not ordinarily a basis for reducing support owed to children of the parties but may be a defense to a child support increase for the children of the parties.

In raising such a defense, a party may use the child support schedule promulgated by the department pursuant to Subsection M of Section 40-4-11.1 N.M. Stat. Ann. to calculate the support for the subsequent children;

G. “health care coverage” means fee-for-service, health maintenance organization, preferred provider organization and other types of private health insurance and public health care coverage under which medical services may be provided to minor children;

H. “medical support obligee” means a person to whom a duty of medical support is owed or a person who has commenced a proceeding for enforcement of a duty to provide health support for each minor child or for registration of a support order that includes a provision for such support for each minor child;

I. “medical support obligor” means a person owing a duty to provide medical support or against whom a proceeding for the enforcement of such a duty of support is commenced or for registration of a support order that includes provisions for such support for each minor child;

J. “minor child” means a child younger than eighteen years of age who has not been emancipated; and

K. “national medical support notice” means a notice to an employer that an employee’s child must be covered by the employment-related group health and dental care coverage plan pursuant to a court order.