Mounted search and rescue

[Una Smith <una.smith@att.net>]

There are no tax credits for SAR in New Mexico.  But since I itemize
deductions on my federal income tax return, and I keep good records,
I can deduct all costs of SAR that are not reimbursed.  A deduction
is not nearly as valuable as a credit, but it helps.

        Una Smith
        New Mexico, USA