An Act To Provide a State Income Tax Credit to Dentists for Military Pensions
Maine Legislature, Session 123, LD 1984
Committee: Taxation
Sponsors: TURNER, WEBSTER, EDMONDS, GILES
Amends: 36 MRSA §5219-B

Legislative Document 
No. 1984 
S.P.778 
An Act To Provide a State Income Tax Credit to Dentists for 
Military Pensions 
(EMERGENCy) 
December 18, 2007 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Secretary of the Senate on December 18, 2007. Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed. 
Presented by Senator TURNER of Cumberland. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Representative WEBSTER of Freeport and Senator: President EDMONDS of 
Cumberland, Representative: GILES of Belfast. 
Printed on recycled paper 
I 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, Maine is experiencing a shortage of dentists, especially those who will 
accept patients enrolled in MaineCare; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
S 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5219-BB is enacted to read: 
II 
§5219-BB. Credit for dentist collecting military pension 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. "MaineCare" means the MaineCare program administered under Title 22, chapter 
855. 
B. "Military retirement plan" means benefits received as a result of service in the 
active or reserve components of the United States Army, Navy, Air Force, Marines or 
Coast Guard. 
2. Credit allowed. A taxpayer who is a dentist licensed to practice in this State and 
who is a· recipient of military retirement benefits under a military retirement plan is 
allowed a credit against the tax otherwise due under this Part on those military retirement 
benefits to the extent included in the taxpayer's federal adjusted gross income. 
3. Conditions. A taxpayer may claim the credit under subsection 2 if, for each tax 
year the taxpayer claims the credit, the taxpayer: 
A. Practices dentistry in this State an average of at least 20 hours per week during 
the applicable tax year; and 
B. Accepts patients who receive MaineCare benefits. 
4. Limit; carry over. The total credit for each taxpayer under this section may not 
reduce the tax otherwise due under this Part to less than zero. A taxpayer entitled to a 
credit under this section for any taxable year may carry over and apply to the tax liability 
for anyone or more of the next succeeding 5 taxable years the portion, as reduced from 
year to year, of any unused credits. 
Sec. 2. Application. This Act applies to tax years beginning on or after January I, 
2008. 
Emergency clause. 
In view of the emergency cited In the preamble, this 
legislation takes effect when approved. 
Page I - 123LR2916(OI)-1 
SUMMARY 
This bill provides a tax credit to dentists who are receiving a military pension. The 
amount of the credit is equal to the amount of the military pension and applies only if the 
dentist practices an average of 20 hours per week in the State and accepts patients who 
receive MaineCare benefits.