Exempted from the gross receipts tax are receipts of health care providers, other than hospitals licensed by the department of health, from payments by:
A. the United States department of health and human services from the federal public health and social services emergency fund to providers eligible to receive the payments pursuant to the federal Coronavirus Aid, Relief, and Economic Security Act; and
B. the medical assistance division of the human services department [health care authority department] from funds appropriated to New Mexico pursuant to the federal American Rescue Plan Act of 2021 for the state medicaid program to provide additional support for home and community-based services.