MN SF2782

Authorizes the Commissioner of Veterans Affairs to issue special needs grants from the state soldiers' assistance fund to veterans for emergency dental care, determined on a case-by-case basis without requiring qualification under standard income schedules, with grants limited to actual treatment costs and applications due within 90 days of treatment.

Allows dentists and dental therapists who provide charity health care services to veterans to claim a state income tax subtraction equal to the value of those services calculated at applicable Medicaid reimbursement rates under section 256B.76.

Appropriates $1,000,000 in fiscal year 2017 from the general fund to the state soldiers' assistance fund specifically for emergency dental care grants to veterans, designated as a one-time appropriation.

Effective dates for tax provisions set for taxable years beginning after December 31, 2015.