Text: HF02262 Text: HF02264 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.7, Code 1999, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 35. If the taxpayer is a dentist who 1 4 provides dental services to or performs dental procedures on 1 5 patients covered under the medical assistance program pursuant 1 6 to chapter 249A, subtract the difference between the amount 1 7 normally charged by the taxpayer for those dental services and 1 8 procedures and the amount reimbursed under the program for the 1 9 dental services and procedures. The amount subtracted under 1 10 this subsection shall be reduced by any reimbursement or other 1 11 remuneration received in payment for the services and 1 12 procedures other than from the medical assistance program. 1 13 Sec. 2. EFFECTIVE AND APPLICABILITY DATES. This Act, 1 14 being deemed of immediate importance, takes effect upon 1 15 enactment and applies retroactively to January 1, 2000, for 1 16 tax years beginning on or after that date. 1 17 EXPLANATION 1 18 This bill provides a deduction from the individual income 1 19 tax for dentists who are reimbursed for dental services or 1 20 procedures performed on or to medical assistance patients 1 21 which reimbursement is less than the dentist's normal charges 1 22 for such services or procedures. The amount of the deduction 1 23 is the total amount of the difference between the normal 1 24 charges and the reimbursement amount less any nonmedical 1 25 assistance reimbursement or other remuneration received for 1 26 those same services or procedures. 1 27 The bill takes effect upon enactment and applies 1 28 retroactively to January 1, 2000, for tax years beginning on 1 29 or after that date. 1 30 LSB 5856YH 78 1 31 mg/cf/24
Text: HF02262 Text: HF02264 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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