HEALTH PRACTITIONER COINSURANCE GRT

This bill (SB 455) would allow health care practitioners - such as doctors, dentists, therapists, and nurses - to deduct coinsurance, copayments, and deductibles paid directly by patients (out-of-pocket costs) from their taxable income. Currently, practitioners can only deduct payments from insurers for services, not patient-paid amounts. It applies specifically to commercial health insurance plans (excluding Medicare/Medicaid) and requires the tax department to report annually on how many practitioners use the deduction and its total cost. The bill does not change insurance coverage or patient costs, only the tax treatment for providers.