I 

110TH CONGRESS 

1ST SESSION H. R. 2472 

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. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 24, 2007 

Mr. WYNN (for himself, Mr. SIMPSON, Ms. NORTON, and Ms. KILPATRICK) 

introduced the following bill; which was referred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and 

Means, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

2 (a) SHORT TITLE.—This Act may be cited as the 

3 ‘‘Essential Oral Health Care Act of 2007’’. 

4 (b) TABLE OF CONTENTS.—The table of contents of 

5 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. 

6 TITLE I—PUBLIC-PRIVATE PART7 NERSHIP TO IMPROVE ORAL 

8 HEALTH ACCESS 

9 SEC. 101. GRANTS TO DEVELOP AND IMPLEMENT PILOT 

10 COMMUNITY DENTAL HEALTH COORDINATOR 

11 (CDHC) TRAINING PROGRAMS AND TO SUP12 PORT VOLUNTEER DENTAL PROJECTS. 

13 Title V of the Social Security Act (42 U.S.C. 701, 

14 et seq.) is amended by adding at the end the following 

15 new sections: 


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1 ‘‘SEC. 511. GRANTS TO DEVELOP AND IMPLEMENT PILOT 

2 COMMUNITY DENTAL HEALTH COORDINATOR 

3 (CDHC) TRAINING PROGRAMS. 

4 ‘‘(a) AUTHORITY TO MAKE GRANTS.—In addition to 

5 any other payments made under this title to a State, the 

6 Secretary shall award grants to no more than six entities 

7 that satisfy the requirements of subsection (b) to partici8 pate as a pilot site for the Community Dental Health Co9 ordinator (in this section referred to as the ‘CDHC’) 

10 model developed as a new mid-level allied dental profes11 sional who will work in underserved communities where 

12 residents have no or limited access to oral health care. 

13 Under such a grant each CDHC— 

14 ‘‘(1) will be employed by a federally-qualified 

15 health center, Indian Health Service facility, State 

16 or county public health clinic, private practitioner 

17 serving dentally underserved populations, or similar 

18 entity; and 

19 ‘‘(2) will work under the supervision of a li20 censed dentist in collaboration with health organiza21 tions, community organizations, schools, or other 

22 similar organizations, to provide community-focused 

23 oral health promotion and coordination of dental 

24 care. 


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1 ‘‘(b) REQUIREMENTS.—In order to be eligible for a 

2 grant under this section, an entity shall provide the Sec3 retary with the following assurances: 

4 ‘‘(1) The entity will recruit and train no fewer 

5 than 12 CDHCs in a 3-year period. 

6 ‘‘(2) The entity will work with a State-specific 

7 coordinating committee that includes representatives 

8 of agencies such as the State board of dentistry, 

9 dental associations, and dental academic institutions 

10 where the pilot projects are conducted, as well as the 

11 American Dental Association’s Workforce Models 

12 National Coordinating and Development Committee 

13 (NCDC). 

14 ‘‘(3) The entity will provide information re15 quired in conducting the evaluation under subsection 

16 (d). 

17 ‘‘(c) APPLICATION.—An entity desiring a grant under 

18 this section shall submit an application to the Secretary 

19 in such manner as the Secretary may require. 

20 ‘‘(d) EVALUATION.—The Secretary shall provide for 

21 an evaluation over a 2-year period of the overall success 

22 of the grants provided under this section to be conducted 

23 by a national evaluation team and coordinated by the 

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1 tional Coordinating and Development Committee 

2 (NCDC). 

3 ‘‘(e) AUTHORIZATION OF APPROPRIATIONS.—There 

4 are authorized to be appropriated to carry out this section 

5 such sums as are necessary for each of fiscal years 2008 

6 through 2012. 

7 ‘‘SEC. 512. GRANTS TO SUPPORT VOLUNTEER DENTAL 

8 PROJECTS. 

9 ‘‘(a) AUTHORITY TO MAKE GRANTS.—In addition to 

10 any other payments made under this title to a State, the 

11 Secretary shall award grants to eligible entities as defined 

12 in subsection (b) to purchase portable or mobile dental 

13 equipment and to pay for appropriate operational costs, 

14 including direct health care or service delivery costs, for 

15 the provision of free (or subsidized) dental services to un16 derserved populations. 

17 ‘‘(b) ELIGIBLE ENTITY.—An eligible entity under 

18 this subsection is an organization, such as a State or local 

19 dental association, dental school, a hospital with a 

20 postdoctoral dental education program, or a community21 based organization that partners with an academic institu22 tion, that is exempt from tax under section 501(c) of the 

23 Internal Revenue Code of 1986 and that offers a free den24 tal services program for underserved populations. 


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1 ‘‘(c) APPLICATION.—An institution desiring a grant 

2 under this section shall submit an application to the Sec3 retary in such manner as the Secretary may require. 

4 ‘‘(d) AUTHORIZATION OF APPROPRIATIONS.—There 

5 are authorized to be appropriated to make grants under 

6 this section $3,000,000 for each of fiscal years 2008 

7 through 2012.’’. 

8 TITLE II—STATE OPTION FOR 

9 IMPROVING MEDICAID AND 

10 SCHIP DENTAL SERVICES AC11 CESS 

12 SEC. 201. SUPPORT FOR ENSURING CHILDREN ENROLLED 

13 IN MEDICAID AND SCHIP HAVE DENTAL 

14 SERVICES ACCESS EQUAL TO THE PEDIATRIC 

15 POPULATION OF THE STATE. 

16 (a) MEDICAID.—Section 1903 of the Social Security 

17 Act (42 U.S.C. 1396b) is amended by adding at the end 

18 the following new subsection: 

19 ‘‘(aa) EQUAL ACCESS TO ORAL HEALTH CARE FOR

20 PEDIATRIC POPULATION PLAN.— 

21 ‘‘(1) INCREASE IN FMAP FOR STATES IMPLE22 MENTING EQUAL ACCESS REQUIREMENTS.—In order 

23 to ensure adequate provider participation in the plan 

24 under this title and to ensure that children enrolled 

25 in the plan have access to oral health care services 


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1 to the same extent as such services are available to 

2 the pediatric population of the State, subject to 

3 paragraph (3), in the case of a State that amends 

4 its plan under this title to incorporate, and to imple5 ment, the requirements specified in paragraph (2), 

6 notwithstanding section 1905(b), the Federal med7 ical assistance percentage applied under the plan 

8 with respect to expenditures for dental and oral 

9 health services for children shall be increased by 25 

10 percentage points, but not to exceed 90 percent. 

11 ‘‘(2) PROVIDER PARTICIPATION AND ACCESS

12 REQUIREMENTS.—The requirements specified in this 

13 paragraph for a State are that the State provides 

14 the Secretary with assurances regarding each of the 

15 following: 

16 ‘‘(A) Children enrolled in the State plan 

17 have access to oral health care services to the 

18 same extent as such services are available to the 

19 pediatric population of the State. 

20 ‘‘(B) Payment for dental services for chil21 dren under the State plan is made at levels con22 sistent with the market-based rates. 

23 ‘‘(C) No fewer than 35 percent of the prac24 ticing dentists (including a reasonable mix of 

25 general dentists, pediatric dentists, and oral 


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1 and maxillofacial surgeons) in the State partici2 pate (whether directly or through a plan pro3 viding dental services) under the State plan and 

4 there is reasonable distribution of such dentists 

5 serving the covered population. 

6 ‘‘(D) Administrative barriers under this 

7 title are addressed to facilitate such provider 

8 participation, including improving eligibility 

9 verification, ensuring that any licensed dentist 

10 may participate in a publicly funded plan with11 out also having to participate in any other plan, 

12 simplifying claims forms processing, assigning a 

13 single plan administrator for the dental pro14 gram, and employing case managers to reduce 

15 the number of missed appointments. 

16 ‘‘(E) Demand for services barriers under 

17 this title are addressed, such as educating care18 givers regarding the need to seek dental serv19 ices and addressing oral health care literacy 

20 issues. 

21 ‘‘(3) 3 YEAR REVIEW.—Every 3 years the Sec22 retary shall evaluate the impact of the increase in 

23 the FMAP under paragraph (1) on the rate of par24 ticipation of dentists and the use of dental services 

25 under the State plan. If the Secretary determines 


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1 that such increase in the FMAP has not resulted in 

2 a commensurate increase in such participation and 

3 use rate, as determined in consultation with the 

4 State involved, paragraph (1) shall no longer apply 

5 in such State.’’. 

6 (b) APPLICATION TO SCHIP.—Section 2105(b) of 

7 such Act (42 U.S.C. 1397ee(b)) is amended by adding at 

8 the end the following: ‘‘Notwithstanding the previous sen9 tence, the provisions of section 1903(aa) shall apply with 

10 respect to the enhanced FMAP and the State plan under 

11 this title in the same manner as such provisions apply with 

12 respect to the Federal medical assistance percentage and 

13 the State plan under title XIX.’’. 

14 (c) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to expenditures in calendar quar16 ters beginning on or after October 1, 2007. 

17 TITLE III—TAX CREDIT FOR 

18 DONATED DENTAL SERVICES 

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

20 SERVICES. 

21 (a) IN GENERAL.—Subpart D of part IV of sub22 chapter A of chapter 1 of the Internal Revenue Code of 

23 1986 (relating to business related credits) is amended by 

24 inserting after section 45N the following new section: 


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1 ‘‘SEC. 45O. DONATION OF CERTAIN DENTAL SERVICES. 

2 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

3 qualified dental services credit determined under this sub4 section for any taxable year is an amount equal to 30 per5 cent of the sum of the discounted amounts with respect 

6 to qualified dental services provided by the taxpayer dur7 ing the taxable year to qualified low income individuals. 

8 ‘‘(b) LIMITATION.—The credit determined under sub9 section (a) with respect to any taxpayer for any taxable 

10 year shall not exceed $5,000. 

11 ‘‘(c) DISCOUNTED AMOUNTS.—For purposes of the 

12 this section— 

13 ‘‘(1) IN GENERAL.—The term ‘discounted 

14 amount’ means, with respect to any qualified dental 

15 service, the excess of— 

16 ‘‘(A) the usual amount charged by the tax17 payer to an uninsured individual for such serv18 ice, over 

19 ‘‘(B) any amount charged or received by 

20 the taxpayer for such service. 

21 ‘‘(2) DISCOUNT MUST BE AT LEAST 90 PER22 CENT.—Such term shall not include any amount 

23 with respect to any qualified dental service if the 

24 amount described in paragraph (1)(B) with respect 

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1 scribed in paragraph (1)(A) with respect to such 

2 service. 

3 ‘‘(d) QUALIFIED LOW INCOME INDIVIDUALS.—For 

4 purposes of this section, the term ‘qualified low income 

5 individual’ means any individual whose family income does 

6 not exceed 200 percent of the poverty line (as defined by 

7 the Office of Management and Budget). 

8 ‘‘(e) QUALIFIED DENTAL SERVICES.—For purposes 

9 of this section, the term ‘‘qualified dental services’’ means 

10 any dental service which is necessary to prevent disease 

11 or promote oral health, restore oral structure to health 

12 and function, or to treat an emergency condition.’’. 

13 (b) CONFORMING AMENDMENTS.— 

14 (1) Section 38(b) of such Code is amended by 

15 striking ‘‘plus’’ at the end of paragraph (30), by 

16 striking the period at the end of paragraph (31) and 

17 inserting ‘‘, plus’’, and by adding at the end the fol18 lowing: 

19 ‘‘(32) the qualified dental services credit deter20 mined under section 45O(a).’’. 

21 (2) The table of sections of such subpart is 

22 amended by inserting after the item relating to sec23 tion 45N the following new item: 

‘‘Sec. 45O. Donation of certain dental services.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2006. 

Æ 


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