2015 -- S 0544

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LC001948

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2015

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A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

     Introduced By: Senators Ruggerio, Pearson, Miller, Lombardi, and Metts

     Date Introduced: March 03, 2015

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is

hereby amended by adding thereto the following section:

     44-30-101. Allowance of medical and dental deduction. – There shall be allowed as a

Rhode Island personal income tax deduction, the expenses paid during the taxable year, not

compensated for by insurance or otherwise, for medical and dental care of the taxpayer, the

taxpayer's spouse, or a dependent in accordance with the provisions set forth in 26 U.S.C. 213.

     SECTION 2. This act shall take effect upon passage.

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LC001948

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

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     This act would create a Rhode Island income tax deduction for medical and dental

expenses not covered by insurance, provided the taxpayer qualifies for the deduction under

federal law (26 U.S.C. 213).

     This act would take effect upon passage.

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