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S.F. No. 809 - Subtraction for Charity Health Care Services (as proposed by the A-1 delete everything amendment)
Author: Senator Michelle R. Benson
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 6, 2015


This bill provides a subtraction for the value of certain charity health services provided by qualifying health care professionals, effective beginning in tax year 2016. 




Requires individuals claiming the subtraction to file an informational report with the Commissioner of Revenue documenting the value of charity health care services provided during the taxable year.  Employers that employ individuals who provide charity health care services may also file the informational report. 


Provides an individual income tax subtraction for the value of charity health care services provided.  The individual must have provided at least 120 hours of service.  The services are valued at the Medical Assistance reimbursement rates provided under current law.  The following individuals qualify for the subtraction:

  • Dentists, medical residents, midlevel practitioners, nurses, nurse-midwives, nurse practitioners, pharmacists, physicians, advanced dental therapists, dental therapists, mental health professionals, and public health nurses who provide volunteer services outside the 11-county metro area; and
  • Individuals providing volunteer services at a federally qualified health center.


Provides a corresponding subtraction for purposes of calculating the alternative minimum tax. 

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