2016 -- S 2199

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

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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:

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

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hereby amended by adding thereto the following section:

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

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

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

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

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     SECTION 2. This act shall take effect upon passage.

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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

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

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

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     This act would take effect upon passage.

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