The SMILE for Veterans Act establishes a three-year pilot program requiring the Department of Veterans Affairs to improve dental care access for veterans in rural areas. The program will partner with community-based dental providers including nonprofits, health centers, dental schools, and mobile clinics to offer basic, preventive, and urgent dental services in at least ten rural locations across five states. Eligible veterans are those enrolled in VA care who either lack dental coverage or cannot access existing benefits within established timeframes, with special provisions allowing homeless veterans to participate with alternative documentation. The bill authorizes $5 million for setup in fiscal year 2027 and $20 million annually for fiscal years 2028 through 2030, with reimbursement rates capped at federal employee dental insurance rates and providers required to accept VA payments without billing veterans for covered services. The VA must also establish a working group to assess rural dental access barriers and submit a comprehensive report to Congress within three years evaluating the program's effectiveness and recommending whether to continue or expand it.