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S.F. No. 2782 - Veterans Emergency Dental Care Grants from State Soldiers Assistance Fund; Veterans Charity Care Dentist Income Tax Subtraction (Second Engrossment)
Author: Senator Bruce D. Anderson
Prepared By: Stephanie James, Senate Counsel (651/296-0103)
Date: April 7, 2016


Section 1 [Dental Care]  requires the Commissioner of Veterans Affairs to identify certain dental care providers who are willing to provide free or reduced-fee dental services to veterans.  Requires the commissioner to inform dental care providers of a tax subtraction that is available for the value of certain dental care provided to veterans.

Section 2 [Subtractions from Federal Taxable Income] permits subtraction from federal taxable income the value of charity health care services provided to a veteran by a dentist or certain other licensed dental professionals. This section provides a calculation for the value of charity health services.

Section 3 [Definitions] is a conforming change.


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