An Act To Encourage More Dentists To Practice in the State
Maine Legislature, Session 122, LD 0610
Committee Amendment CA_A_H177 (House)
Amends: 36 MRSA §5122

COMMITTEE AMENDMENT "A" to H.P. 443, L.D. 610, Bill, 
Act To Encourage More Dentists To Practice in the State" 
"An 
Amend the bill by striking out everything after the enacting 
clause and before the summary and inserting in its place the 
following: 
'Sec. 1. 36 MRSA §5122, sub-§2, 1fQ, as corrected by RR 2003, 
c. 1, §38, is amended to read: 
Q. 
A fraction of any amount previously added back by the 
taxpayer 
to 
federal 
adjusted 
gross 
income 
pursuant 
to 
subsection 1, paragraph N. 
(1) 
With respect to property first placed in service 
during taxable years beginning in 2002, the adjustment 
under this paragraph is available for each year during 
the 
recovery 
period, 
beginning 
years 
after 
the 
beginning of the taxable year during which the property 
was first placed in service. 
The fraction is equal to 
the amount added back under subsection 1, paragraph N 
with respect to the property, divided by the number of 
years in the recovery period minus 2. 
COMMITTEE AMENDMENT 
~ 
~ 
COMMITTEE AMENDMENT ~" to H.P. 443, L.D. 610 
(2) 
With 
respect to all other property, 
for 
the 
taxable year 
immediately following the taxable year 
during which the property was first placed in service, 
the fraction allowed by this paragraph is equal to 5'l-o 
of the amount added back under subsection 1, paragraph 
N with respect to the property. 
For each subsequent 
taxable year during the recovery period, the fraction 
is 
equal 
to 
95% 
of 
the 
amount 
added 
back 
under 
subsection 1, paragraph N with respect to the property, 
divided by the number of years in the recovery period 
minus 2. 
In the case of property expensed pursuant to Section 179 of 
the Code, 
the term "recovery period" means 
the recovery 
period that would have been applicable to the property had 
Section 179 not been applied; aBe 
Sec. 2. 36 MRSA §5122, sub-§2, 1fT, as amended by PL 2003, c. 
705, §12 and affected by §14, is further amended to read: 
T. 
For income tax years beginning on or after January 1, 
2002 and before January 1, 2004, 
an amount equal to the 
total premiums spent for long-term care insurance policies 
certified under Title 24-A, section 5075-A as long as the 
amount subtracted is reduced by the long-term care premiums 
claimed as an itemized deduction pursuant to section 5125. 
For income tax years beginning on or after January 1, 2004, 
an amount equal to the total premiums spent for qualified 
long-term care insurance contracts certified under Title 
24-A, section 5075-A, as long as the amount subtracted is 
reduced by any amount claimed as a deduction for federal 
income tax purposes in accordance with the Code, 
Section 
(1) 
and by the long-term care premiums claimed as an 
itemized deduction pursuant to section 5125T; and 
Sec. 3. 36 MRSA §5122, sub-§2, 1JU is enacted to read: 
U. 
The amount of loan repayment received on outstanding 
indebtedness for dental education under Title 20-A, section 
12302, subsection 6. 
Sec. 4. Application date. 
This 
Act 
applies 
to 
tax 
years 
beginning on or after January 1, 2005.' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ·A II to H.P. 443, L.D. 610 
SUMMARY 
This amendment substitutes an income tax deduction for the 
income tax credit proposed in the bill and adds an application 
date. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 03/14/05 ;t;r?ae 
LD610 
LR 1626(02) 
An Act To Encourage More Dentists To Practice in the State 
Fiscal Note for Bill as Amended by Committee Amendment '/Jr' 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
2005-06 
2006-07 
2007-08 
$725 
$2,409 
$3,461 
($725) 
($2,409) 
($3,461) 
Projections 
2008-09 
$3,634 
($3,634) 
Other Special Revenue Funds 
($40) 
($132) 
($190) 
($199) 
Fiscal Detail and Notes 
The General Fund revenue loss associated with the dental education income tax deduction is estimated to be $725 in 
fiscal year 2005-06 and $2,409 in fiscal year 2006-07. 
LR1626(2) - Fiscal Note - Page 1 of I