2013 -- H 5373

=======

LC01026

=======

STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

____________

A N A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

     Introduced By: Representatives Carnevale, Slater, Azzinaro, Hull, and Guthrie

     Date Introduced: February 12, 2013

     Referred To: House Finance

It is enacted by the General Assembly as follows:

1-1

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

1-2

hereby amended by adding thereto the following section:

1-3

     44-30-100. Allowance of medical and dental deduction. – There shall be allowed as a

1-4

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

1-5

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

1-6

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

1-7

     SECTION 2. This act shall take effect upon passage.

=======

LC01026

=======

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

***

2-1

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

2-2

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

2-3

federal law (26 USC 213).

2-4

     This act would take effect upon passage.

=======

LC01026

=======