MN HF2868

Commissioner of veterans affairs shall identify dentists, dental therapists, and advanced dental therapists willing to provide free or reduced-fee dental services to veterans and inform them of available tax subtraction.

Commissioner shall compile and distribute a list of participating dental care providers to each county veteran service officer and update it on an ongoing basis.

Dentists and dental therapists providing charity dental care to veterans may subtract the value of services from state taxable income, calculated at the applicable Medicaid reimbursement rate under section 256B.76.

Tax subtraction for charity dental care applies to value of services not deducted in computing federal taxable income and is effective for taxable years beginning after December 31, 2015.

Alternative minimum taxable income calculations are amended to allow the charity dental care subtraction under the same terms as the regular income tax subtraction.