An Act To Increase Access to Dental Care II
Maine Legislature, Session 123, LD 2192
Committee Amendment CA_A_H902 (House)
Amends: 36 MRSA §5219-B

COMMITTEE AMENDMENT .p " 
to H.P. 1562, L.D. 2192, Bill, "An Act To 
Increase Access to Dental Care" 
II 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 36 MRSA §5219-BB is enacted to read: 
§5219-BB. Dental care access credit 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. "Eligible dentist" means a person licensed as a dentist under Title 32, chapter 16, 
subchapter 3 who, after January I, 2009: 
(I) First begins practicing dentistrY in the State by joining an existing dental 
practice in an underserved area or establishing a new dental practice or 
purchasing an existing dental practice in an underserved area; 
(2) Agrees to practice full time for at least 5 years in an underserved area: and 
(3) Is certified under subsection 3 to be eligible by the oral health program. 
B. "Oral health program" means the program established pursuant to Title 22, section 
2127. 
C. "Underserved area" means an area in the State that is a dental health professional 
shortage area as defined by the federal Department of Health and Human Services, 
Health Resources and Services Administration. 
2. Credit. An eligible dentist is allowed a credit, not to exceed $15,000, against the 
taxes due under this Part. The credit may be claimed in the first year that the eligible 
dentist meets the conditions of eligibilitv for at least 6 months and each of the 4 
subsequent years. The credit is not refundable. 
COMMITTEE AMENDMENT 
CO'VIMITTEE AMENDMENT "q to H.P. 1562, L.D. 2192 
I 
3. Eligibility limitation; certification. The oral health program shall certify up to 5 
eligible dentists in 2009 and up to 5 additional eligible dentists in 20 I O. 
Additional 
dentists may not be certified after 20 10. The oral health program shall monitor certified 
dentists to ensure that they continue to be eligible for the credit under this section and 
shall decertify any dentist who ceases to meet the conditions of eligibility. 
The oral 
health program shall notify the bureau whenever a dentist is certified or decertified. A 
decertified dentist ceases to be eligible for the credit under this section beginning with the 
tax year during which the dentist is decertified. 
4. Review. By March I, 20 II, the oral health program shall submit to the joint 
standing committee of the Legislature having jurisdiction over taxation matters a report 
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that analyzes the effectiveness of the credit provided by this section in attracting dentists 
to underserved areas and recommending whether the credit should be retained, repealed 
or amended. The committee may submit legislation to the First Regular Session of the 
125th Legislature related to the report. 
5. Repeal. This section is repealed December 31:2(n 5.' 
SUMMARY 
This amendment creates an income tax credit of up to $15,000 beginning in 2009 for 
up to 5 new dentists in 2009 and 5 additional dentists in 20 10 who agree to practice in 
underserved areas of the State for at least 5 years and requires the Department of Health 
and Human Services' oral health program to certify eligibility and to report on the 
effectiveness of the tax incentive in 20 II. 
FISCAL NOTE REQUlRED 
(See Attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 03/31/08 Mac:. 
LD 2192 
LR 2977(02) 
An Act To Increase Access to Dental Care 
Fiscal Note for Bill as Amended by Committee Amendment "If " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
2008-09 
$5,694 
Projections 
2009-10 
$25,596 
Projections 
2010-11 
$42,660 
Other Special Revenue Funds 
$0 
$0 
($5,694) 
($306 ) 
($25,596) 
($1,404) 
($42,660) 
($2,340) 
Fiscal Detail and Notes 
The General Fund revenue loss associated with the dental care access income tax credit is estimated to be $5,694 in 
fiscal year 2008-09. Any additional costs to the Department of Health and Human Services incurred in implementing 
this bill can be absorbed by the depaliment utilizing existing budgeted resources. 
LR2977(02) - Fiscal Note - Page I of I