An Act To Correct Administrative Procedures Regarding the Dental Care Access. Credit (AFTER DEADLINE)
Maine Legislature, Session 124, LD 1215
Committee: Taxation
Sponsors: WATSON
Amends: 36 MRSA §5219-B, 36 MRSA §5219-D

Legislative Document 
No. 1215 
House of Representatives, March 26, 2009 
An Act To Correct Administrative Procedures Regarding the Dental 
Care Access. Credit 
(AFTER DEADLINE) 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WATSON of Bath. 
Printt!d o,n recycled p<lpcr 
'7r/~ 
177.1l!I1C~{ 
MILLICENT M. MacFARLAND 
Clerk 
Emergency preamble. Whereas, acts and resolves of the Legislature do pot 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, Public Law 2007, chapter 690 enacted an income tax credit for hew 
dentists who agree to practice in underserved areas of the State; and 
Whereas, provisions of the credit regarding administration of the law need changes 
in order for the credit to be implemented; and 
. 
Whereas, the credit applies to income tax years beginning in 2009; and 
Whereas, it is critical to implement the credit as soon as possible to provide an 
incentive to dentists to locate in areas of the State that are in desperate need of dental 
practitioners; 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, 
therefore, 
. 
. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5219-BB, as enacted by PL 2007, c. 690, § 1 is repealed. 
Sec. 2. 36 MRSA §5219-DD is enacted to read: 
§5219-DD. Dental care access credit 
1. Definitions. As used in th{s 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 1, 2009: 
(1) 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; 
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(2) Agrees to practice full time for at least 5 years in an underserved area; arid 
(3) Is certified under subsection 3 t6 be 'eligible by the oral health program. 
B. "Oral health program" means the program within the Department of Health and 
Human Services with responsibility for oral health promotion and dental disease 
prevention activities. 
. 
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C. "Uhderserved area" means an area in the State that is a dental health professionai 
shortage area as dermed 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 
) 
) 
) 
() 
( 
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dentist meets the conditions of eligibility for at least 6 ~onths and each of the 4 
subsequent years. The credit is not refundable. 
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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 2010. Additional 
dentists may not be certified after 2010. 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 1, 2011, the oral health program shall submit to the joint 
standing committee of the Legislature having jurisdiction over taxation matters a report 
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 rehlted to the report. 
5. 
Rules. The Department of Health and Human Services may adopt rules to 
implement this section. Rules adopted pursmint to this section are routine technical rules 
' flS defined in Title 5, chapter 375, subchapter 2-A. 
6. Repeal. This section is repealed December 31, 2015. 
Emergency clause. 
In view of the emergency cited in the preamble, this 
'legislation takes effect when approved. 
SUMMARY 
This bill makes changes to' the administration of the dental care access income tax 
,credit in order to permit timely implementation of the credit. It amends the definition of 
"oral health program" and gives the Department of Health and Human Services the 
authority to adopt rules pertaining to the dental care access credit. Tbe bill also corrects a 
conflict that was created' by 2 public laws enacting the same provision of law with 
substantively different content.