S2199

	2016 -- S 2199
	========
	LC003641
	========
	STATE OF RHODE ISLAND
	IN GENERAL ASSEMBLY
	JANUARY SESSION, A.D. 2016
	____________
	A N A C T
	RELATING TO TAXATION -- PERSONAL INCOME TAX

	Introduced By: Senators Ruggerio, Miller, Lombardo, McCaffrey, and Goodwin
	Date Introduced: January 27, 2016
	Referred To: Senate Finance
	It is enacted by the General Assembly as follows:
1	SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is
2	hereby amended by adding thereto the following section:
3	44-30-101. Allowance of medical and dental deduction. – There shall be allowed as a
4	Rhode Island personal income tax deduction, the expenses paid during the taxable year, not
5	compensated for by insurance or otherwise, for medical and dental care of the taxpayer, the
6	taxpayer's spouse, or a dependent in accordance with the provisions set forth in 26 U.S.C. §213.
7	SECTION 2. This act shall take effect upon passage.
	========
	LC003641
	========

	EXPLANATION
	BY THE LEGISLATIVE COUNCIL
	OF
	A N A C T
	RELATING TO TAXATION -- PERSONAL INCOME TAX
	***
1	This act would create a Rhode Island income tax deduction for medical and dental
2	expenses not covered by insurance, provided the taxpayer qualifies for the deduction under
3	federal law (26 U.S.C. 213).
4	This act would take effect upon passage.
	========
	LC003641
	========
	LC003641 - Page 2 of 2