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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