To amend titles V and XIX of the Social Security Act to improve essential oral health care for lower-income individuals under the Maternal and Child Health Program and the Medicaid Program and to amend the Internal Revenue Code of 1986 to provide a tax credit to dentists for dental services provided to low-income individuals.

Summary: Essential Oral Health Care Act of 2007 - Amends title V (Maternal and Child Health Services) of the Social Security Act (SSA) to direct the Secretary of Health and Human Services to award grants to up to six entities to participate as pilot sites for the Community Dental Health Coordinator model developed as a new mid-level allied dental professional who will work in underserved communities where residents have no or limited access to oral health care.

Requires the Secretary also to award grants to eligible entities to: (1) purchase portable or mobile dental equipment; and (2) pay for appropriate operational costs for the provision of free dental services to underserved populations.

Amends SSA title XIX (Medicaid) and title XXI (State Children's Health Insurance Program (SCHIP)) to provide for an increase in the federal medical assistance percentage (FMAP) for states implementing requirements that ensure that children enrolled in the state Medicaid plan and/or SCHIP have access to oral health care services to the same extent as such services are available to the pediatric population of the state.

Amends the Internal Revenue Code to allow a tax credit for the donation of qualified dental services to qualified low income individuals.

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Essential Oral 
Health Care Act of 2007''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
   TITLE I--PUBLIC-PRIVATE PARTNERSHIP TO IMPROVE ORAL HEALTH ACCESS

Sec. 101. Grants to develop and implement pilot community dental health 
                            coordinator (CDHC) training programs and to 
                            support volunteer dental projects.
TITLE II--STATE OPTION FOR IMPROVING MEDICAID AND SCHIP DENTAL SERVICES 
                                 ACCESS

Sec. 201. Support for ensuring children enrolled in Medicaid and SCHIP 
                            have dental services access equal to the 
                            pediatric population of the State.
           TITLE III--TAX CREDIT FOR DONATED DENTAL SERVICES

Sec. 301. Tax credit for donation of certain dental services.

   TITLE I--PUBLIC-PRIVATE PARTNERSHIP TO IMPROVE ORAL HEALTH ACCESS

SEC. 101. GRANTS TO DEVELOP AND IMPLEMENT PILOT COMMUNITY DENTAL HEALTH 
              COORDINATOR (CDHC) TRAINING PROGRAMS AND TO SUPPORT 
              VOLUNTEER DENTAL PROJECTS.

    Title V of the Social Security Act (42 U.S.C. 701, et seq.) is 
amended by adding at the end the following new sections:

``SEC. 511. GRANTS TO DEVELOP AND IMPLEMENT PILOT COMMUNITY DENTAL 
              HEALTH COORDINATOR (CDHC) TRAINING PROGRAMS.

    ``(a) Authority To Make Grants.--In addition to any other payments 
made under this title to a State, the Secretary shall award grants to 
no more than six entities that satisfy the requirements of subsection 
(b) to participate as a pilot site for the Community Dental Health 
Coordinator (in this section referred to as the `CDHC') model developed 
as a new mid-level allied dental professional who will work in 
underserved communities where residents have no or limited access to 
oral health care. Under such a grant each CDHC--
            ``(1) will be employed by a federally-qualified health 
        center, Indian Health Service facility, State or county public 
        health clinic, private practitioner serving dentally 
        underserved populations, or similar entity; and
            ``(2) will work under the supervision of a licensed dentist 
        in collaboration with health organizations, community 
        organizations, schools, or other similar organizations, to 
        provide community-focused oral health promotion and 
        coordination of dental care.
    ``(b) Requirements.--In order to be eligible for a grant under this 
section, an entity shall provide the Secretary with the following 
assurances:
            ``(1) The entity will recruit and train no fewer than 12 
        CDHCs in a 3-year period.
            ``(2) The entity will work with a State-specific 
        coordinating committee that includes representatives of 
        agencies such as the State board of dentistry, dental 
        associations, and dental academic institutions where the pilot 
        projects are conducted, as well as the American Dental 
        Association's Workforce Models National Coordinating and 
        Development Committee (NCDC).
            ``(3) The entity will provide information required in 
        conducting the evaluation under subsection (d).
    ``(c) Application.--An entity desiring a grant under this section 
shall submit an application to the Secretary in such manner as the 
Secretary may require.
    ``(d) Evaluation.--The Secretary shall provide for an evaluation 
over a 2-year period of the overall success of the grants provided 
under this section to be conducted by a national evaluation team and 
coordinated by the American Dental Association's Workforce Models 
National Coordinating and Development Committee (NCDC).
    ``(e) Authorization of Appropriations.--There are authorized to be 
appropriated to carry out this section such sums as are necessary for 
each of fiscal years 2008 through 2012.

``SEC. 512. GRANTS TO SUPPORT VOLUNTEER DENTAL PROJECTS.

    ``(a) Authority To Make Grants.--In addition to any other payments 
made under this title to a State, the Secretary shall award grants to 
eligible entities as defined in subsection (b) to purchase portable or 
mobile dental equipment and to pay for appropriate operational costs, 
including direct health care or service delivery costs, for the 
provision of free (or subsidized) dental services to underserved 
populations.
    ``(b) Eligible Entity.--An eligible entity under this subsection is 
an organization, such as a State or local dental association, dental 
school, a hospital with a postdoctoral dental education program, or a 
community-based organization that partners with an academic 
institution, that is exempt from tax under section 501(c) of the 
Internal Revenue Code of 1986 and that offers a free dental services 
program for underserved populations.
    ``(c) Application.--An institution desiring a grant under this 
section shall submit an application to the Secretary in such manner as 
the Secretary may require.
    ``(d) Authorization of Appropriations.--There are authorized to be 
appropriated to make grants under this section $3,000,000 for each of 
fiscal years 2008 through 2012.''.

TITLE II--STATE OPTION FOR IMPROVING MEDICAID AND SCHIP DENTAL SERVICES 
                                 ACCESS

SEC. 201. SUPPORT FOR ENSURING CHILDREN ENROLLED IN MEDICAID AND SCHIP 
              HAVE DENTAL SERVICES ACCESS EQUAL TO THE PEDIATRIC 
              POPULATION OF THE STATE.

    (a) Medicaid.--Section 1903 of the Social Security Act (42 U.S.C. 
1396b) is amended by adding at the end the following new subsection:
    ``(aa) Equal Access to Oral Health Care for Pediatric Population 
Plan.--
            ``(1) Increase in fmap for states implementing equal access 
        requirements.--In order to ensure adequate provider 
        participation in the plan under this title and to ensure that 
        children enrolled in the plan have access to oral health care 
        services to the same extent as such services are available to 
        the pediatric population of the State, subject to paragraph 
        (3), in the case of a State that amends its plan under this 
        title to incorporate, and to implement, the requirements 
        specified in paragraph (2), notwithstanding section 1905(b), 
        the Federal medical assistance percentage applied under the 
        plan with respect to expenditures for dental and oral health 
        services for children shall be increased by 25 percentage 
        points, but not to exceed 90 percent.
            ``(2) Provider participation and access requirements.--The 
        requirements specified in this paragraph for a State are that 
        the State provides the Secretary with assurances regarding each 
        of the following:
                    ``(A) Children enrolled in the State plan have 
                access to oral health care services to the same extent 
                as such services are available to the pediatric 
                population of the State.
                    ``(B) Payment for dental services for children 
                under the State plan is made at levels consistent with 
                the market-based rates.
                    ``(C) No fewer than 35 percent of the practicing 
                dentists (including a reasonable mix of general 
                dentists, pediatric dentists, and oral and 
                maxillofacial surgeons) in the State participate 
                (whether directly or through a plan providing dental 
                services) under the State plan and there is reasonable 
                distribution of such dentists serving the covered 
                population.
                    ``(D) Administrative barriers under this title are 
                addressed to facilitate such provider participation, 
                including improving eligibility verification, ensuring 
                that any licensed dentist may participate in a publicly 
                funded plan without also having to participate in any 
                other plan, simplifying claims forms processing, 
                assigning a single plan administrator for the dental 
                program, and employing case managers to reduce the 
                number of missed appointments.
                    ``(E) Demand for services barriers under this title 
                are addressed, such as educating caregivers regarding 
                the need to seek dental services and addressing oral 
                health care literacy issues.
            ``(3) 3 year review.--Every 3 years the Secretary shall 
        evaluate the impact of the increase in the FMAP under paragraph 
        (1) on the rate of participation of dentists and the use of 
        dental services under the State plan. If the Secretary 
        determines that such increase in the FMAP has not resulted in a 
        commensurate increase in such participation and use rate, as 
        determined in consultation with the State involved, paragraph 
        (1) shall no longer apply in such State.''.
    (b) Application to SCHIP.--Section 2105(b) of such Act (42 U.S.C. 
1397ee(b)) is amended by adding at the end the following: 
``Notwithstanding the previous sentence, the provisions of section 
1903(aa) shall apply with respect to the enhanced FMAP and the State 
plan under this title in the same manner as such provisions apply with 
respect to the Federal medical assistance percentage and the State plan 
under title XIX.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenditures in calendar quarters beginning on or after 
October 1, 2007.

           TITLE III--TAX CREDIT FOR DONATED DENTAL SERVICES

SEC. 301. TAX CREDIT FOR DONATION OF CERTAIN DENTAL SERVICES.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by inserting after section 45N the following new 
section:

``SEC. 45O. DONATION OF CERTAIN DENTAL SERVICES.

    ``(a) In General.--For purposes of section 38, the qualified dental 
services credit determined under this subsection for any taxable year 
is an amount equal to 30 percent of the sum of the discounted amounts 
with respect to qualified dental services provided by the taxpayer 
during the taxable year to qualified low income individuals.
    ``(b) Limitation.--The credit determined under subsection (a) with 
respect to any taxpayer for any taxable year shall not exceed $5,000.
    ``(c) Discounted Amounts.--For purposes of the this section--
            ``(1) In general.--The term `discounted amount' means, with 
        respect to any qualified dental service, the excess of--
                    ``(A) the usual amount charged by the taxpayer to 
                an uninsured individual for such service, over
                    ``(B) any amount charged or received by the 
                taxpayer for such service.
            ``(2) Discount must be at least 90 percent.--Such term 
        shall not include any amount with respect to any qualified 
        dental service if the amount described in paragraph (1)(B) with 
        respect to such service exceeds 10 percent of the amount 
        described in paragraph (1)(A) with respect to such service.
    ``(d) Qualified Low Income Individuals.--For purposes of this 
section, the term `qualified low income individual' means any 
individual whose family income does not exceed 200 percent of the 
poverty line (as defined by the Office of Management and Budget).
    ``(e) Qualified Dental Services.--For purposes of this section, the 
term ``qualified dental services'' means any dental service which is 
necessary to prevent disease or promote oral health, restore oral 
structure to health and function, or to treat an emergency 
condition.''.
    (b) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended by striking 
        ``plus'' at the end of paragraph (30), by striking the period 
        at the end of paragraph (31) and inserting ``, plus'', and by 
        adding at the end the following:
            ``(32) the qualified dental services credit determined 
        under section 45O(a).''.
            (2) The table of sections of such subpart is amended by 
        inserting after the item relating to section 45N the following 
        new item:

``Sec. 45O. Donation of certain dental services.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.