An Act To Extend the Dental Care Access Credit for Dentists Who Practice in Underserved Areas of the State
Maine Legislature, Session 125, LD 0164
Committee Amendment CA_A-SA_A_S341 (Senate)

SENATE AMENDMENT "A "to COMMITTEE AMENDMENT "A" to H.P. 141, 
L.D. 164, Bill, "An Act To Extend the Dental Care Access Credit for Dentists Who 
Practice in Underserved Areas of the State" 
Amend the amendment by inserting after the title the following: 
'Amend the bill by striking out all of the emergency preamble (page 1, lines 1 to lOin 
L.D.)' 
Amend the amendment in section 1 by striking out all of subsection 2 (page 1, lines 
to 21 in amendment) and inserting the following: 
'2. Credit. An eligible dentist determined to be eligible before January 1, 2012 is 
allowed a credit for each taxable year, not to exceed $15,000, against the taxes due under 
this Part. For dentists determined to be eligible on or after January 1, 2012, an eligible 
dentist is allowed a credit for each taxable year, not to exceed $12,000, against the taxes 
due under this Part. The credit may be claimed in the first year that the eligible dentist 
meets the conditions of eligibility for at least 6 months and each of the 4 subsequent 
years. The credit is not refundable.' 
Amend the amendment in section 2 in subsection 3 in the 2nd and 3rd lines (page 1, 
lines 25 and 26 in amendment) by striking out the following: "2009 and 2010 and up to ~ 
Q. additional eligible dentists in ~ 
each year from 2011 through 2015." and inserting 
the following: '2009 and, 2010 and 2011 and up to ~ Q. additional eligible dentists in 
~ 
each year from 2012 to 2015.' 
Amend the amendment by adding after section 3 the following: 
'Amend the bill by striking out all of the emergency clause (page 1, lines 22 and 23 in 
L.D.)' 
SUMMARY 
This amendment incorporates changes made by House Amendment "A" to 
Committee Amendment "A," strikes the emergency preamble and emergency clause from 
SENATE AMENDMENT 
SENATE AMENDMENT ""\ "to COMMITTEE AMENDMENT "A" to H.P. 141, L.D. 164 
the bill and delays the changes made in Committee Amendment "A" by one year. 
SPONSOREDBY: __ ~~~~~~=-~~~~~ __ __ 
(Senator ROSEN, R) 
COUNTY: Hancock 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 06/24/11 
;:tvac. 
LD 164 
LR 926(06) 
An Act To Extend the Dental Care Access Credit for Dentists Who Practice in Underserved Areas of 
the State 
Fiscal Note for Senate Amendment "A" to Committee Amendment "A" S ... 3* I 
Sponsor: Sen. Rosen of Hancock 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
($26,125) 
$26,125 
$1,375 
FY 2012-13 
($28,500) 
$28,500 
$1,500 
Projections 
FY 2013-14 
($28,500) 
$28,500 
$1,500 
Projections 
FY 2014-15 
($28,500) 
$28,500 
$1,500 
This amendment delays the effective date of the changes to the dental care access credit by one year, eliminating the 
revenue loss in fiscal year 2011-12 and reducing the revenue loss in fiscal year 2012-13 and each year thereafter. As 
amended, this bill will have the following revenue impact: 
Gross Revenue Loss - Individual Income Tax 
Local Government Fund Revenue 
General Fund Revenue - Net 
FY 2011-12 
$0 
$0 
$0 
FY 2012-13 
($23,500) 
($1,175) 
($22,325) 
LR0926(06) - Fiscal Note - Page 1 of 1 
Projections 
FY 2013-14 
($53,500) 
($2,675) 
($50,825) 
Projections 
FY 2014-15 
($83,500) 
($4,175) 
($79,325)