grams targeting children under the age of 6 years at 
risk for early childhood caries. 
‘‘(c) AUTHORIZATION
OF
APPROPRIATIONS.—To 
carry out this section, there are authorized to be appro-
priated such sums as may be necessary for each of fiscal 
years 2009 through 2014.’’. 
(b) DENTAL SERVICES CREDIT.— 
(1) 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. DENTAL SERVICES. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
qualified dental services credit determined under this sub-
section for any taxable year is an amount equal the 15 
percent of the qualified dental receipts of the taxpayer for 
such taxable year. 
‘‘(b) LIMITATION.—The credit determined under sub-
section (a) with respect to any taxpayer for any taxable 
year shall not exceed $5,000. 
‘‘(c) QUALIFIED DENTAL RECEIPTS.—For purposes 
of this section, the term ‘qualified dental receipts’ means 
any amount received as compensation for providing dental 
services— 
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‘‘(1) under a State plan under title XIX of the 
Social Security Act or under a State child health 
plan under title XXI of such Act; or 
‘‘(2) from an individual who is not covered by 
a health insurance plan at the time such services are 
provided.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) 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 para-
graph (31) and inserting ‘‘, plus’’, and by add-
ing at the end the following: 
‘‘(32) the qualified dental services credit deter-
mined under section 45O(a).’’. 
(B) The table of sections of such subpart 
is amended by inserting after the item relating 
to section 45N the following new item: 
‘‘Sec. 45O. Dental services.’’. 
SEC. 5. PUBLIC EDUCATION AND AWARENESS CAMPAIGN. 
Subpart I of part D of title III of the Public Health 
Service Act (42 U.S.C. 254b et seq.) as amended by sec-
tion 4, is amended by adding at the end the following: 
‘‘SEC. 330O. PUBLIC EDUCATION AND AWARENESS CAM-
PAIGN. 
‘‘(a) IN GENERAL.—The Secretary, acting through 
the Director of the Centers for Disease Control and Pre-
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vention, shall directly or through grants, cooperative 
agreements, or contracts to eligible entities conduct, sup-
port, and promote a comprehensive public education and 
awareness campaign on preventing, controlling, and ulti-
mately eliminating early childhood caries. The campaign 
shall target pregnant women, and parents and caregivers 
of children under the age of 6 years. 
‘‘(b) AUTHORIZATION OF APPROPRIATIONS.—There 
is authorized to be appropriated to carry out this section 
$2,000,000 for each of fiscal years 2009 through 2013.’’. 
SEC. 6. ACCESS TO DENTAL CARE UNDER MEDICAID AND 
SCHIP. 
(a) REPORTING INFORMATION
ON DENTAL CARE 
FOR CHILDREN.— 
(1) MEDICAID.—Section 1902(a)(43)(D)(iii) of 
the 
Social 
Security 
Act 
(42 
U.S.C. 
1396a(a)(43)(D)(iii)) is amended by inserting ‘‘and 
other information relating to the provision of dental 
services to such children described in section 
2108(e)’’ after ‘‘receiving dental services,’’. 
(2) CHIP.—Section 2108 of the Social Security 
Act (42 U.S.C. 1397hh) is amended by adding at 
the end the following new subsection: 
‘‘(e) INFORMATION ON DENTAL CARE FOR CHIL-
DREN.— 
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‘‘(1) IN GENERAL.—Each annual report under 
subsection (a) shall include the following information 
with respect to care and services described in section 
1905(r)(3) provided to targeted low-income children 
enrolled in the State child health plan under this 
title at any time during the year involved: 
‘‘(A) The number of enrolled children by 
age grouping used for reporting purposes under 
section 1902(a)(43). 
‘‘(B) For children within each such age 
grouping, information of the type contained in 
questions 12(a)–(c) of CMS Form 416 (that 
consists of the number of enrolled targeted low 
income children who receive any, preventive, or 
restorative dental care under the State plan). 
‘‘(C) For the age grouping that includes 
children 8 years of age, the number of such 
children who have received a protective sealant 
on at least one permanent molar tooth. 
‘‘(2) INCLUSION OF INFORMATION ON ENROLL-
EES IN MANAGED CARE PLANS.—The information 
under paragraph (1) shall include information on 
children who are enrolled in managed care plans and 
other private health plans and contracts with such 
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plans under this title shall provide for the reporting 
of such information by such plans to the State.’’. 
(b) ASSESSMENT OF ADEQUACY OF DENTAL REIM-
BURSEMENT
RATES
FOR
ALL
ELIGIBLE
BENE-
FICIARIES.—Not later than 1 year after the date of enact-
ment of this Act, the Comptroller General of the United 
States shall study and report to Congress on the extent 
to which payment rates for dental services provided to in-
dividuals who are eligible for medical assistance under 
State Medicaid plans under title XIX of the Social Secu-
rity Act (42 U.S.C. 1396 et seq.) or child health assistance 
or other health benefits coverage under State child health 
plans under title XXI of such Act (42 U.S.C. 1397aa et 
seq.)— 
(1) are comparable to the payment rates for 
such services established by private health insurance 
issuers; 
(2) are adequate to compensate providers for 
the actual cost of providing such services; and 
(3) in the case of such services provided under 
State Medicaid plans, satisfy the requirement of sec-
tion 1902(a)(30)(A) of such Act (42 U.S.C. 
1396a(a)(30)(A)) to assure that payments are con-
sistent with efficiency, economy, and quality of care 
and are sufficient to enlist enough providers so that 
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