Text: SSB01011 Text: SSB01013 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.7, Code 2001, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 36. 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 usual and
1 7 customary amount charged by the taxpayer for those dental
1 8 services and procedures and the amount reimbursed under the
1 9 program for the dental services and procedures. The amount
1 10 subtracted under this subsection shall be reduced by any
1 11 reimbursement or other remuneration received in payment for
1 12 the services and procedures other than from the medical
1 13 assistance program.
1 14 Sec. 2. EFFECTIVE AND APPLICABILITY DATES. This Act,
1 15 being deemed of immediate importance, takes effect upon
1 16 enactment and applies retroactively to January 1, 2001, for
1 17 tax years beginning on or after that date.
1 18 EXPLANATION
1 19 This bill provides a deduction from the individual income
1 20 tax for dentists who are reimbursed for dental services or
1 21 procedures performed on or to medical assistance patients
1 22 which reimbursement is less than the dentist's usual and
1 23 customary charges for such services or procedures. The amount
1 24 of the deduction is the total amount of the difference between
1 25 the usual and customary charges and the reimbursement amount
1 26 less any nonmedical assistance reimbursement or other
1 27 remuneration received for those same services or procedures.
1 28 The bill takes effect upon enactment and applies
1 29 retroactively to January 1, 2001, for tax years beginning on
1 30 or after that date.
1 31 LSB 1886SC 79
1 32 mg/cf/24
Text: SSB01011 Text: SSB01013 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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