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_H35 (House)
Amends: 36 MRSA §5219-D

COMMITTEE AMENDMENT ,,/J " 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 bill by striking out all of section 1 (page I, lines 12 to 21 in L.D.) and 
inserting the following: 
'Sec. 1. 36 MRSA §5219-DD, sub-§2, as enacted by PL 2009, c. 141, §2, is 
amended to read: 
2. Credit. An eligible dentist determined to be eligible before January I, 2011 is 
allowed a credit, not to exceed $15,000, against the taxes due under this Part. An eligible 
dentist determined to be eligible after December 3 I, 20 lOis allowed a credit, 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. 
Sec. 2. 36 MRSA §5219-DD, sub-§3, as enacted by PL 2009, c. 141, §2, is 
amended to read: 
3. Eligibility limitation; certification. The oral health program shall celiify up to 5 
eligible dentists in each year in 2009 and 2010 and up to §. Q additional eligible dentists in 
~ 
each year from 20 II through 2015. Additional dentists may not be celiified after 
~ 
2015. 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 deceliified. A deceliified dentist ceases to be 
eligible for the credit under this section beginning with the tax year during which the 
dentist is decertified. 
Sec. 3. 36 MRSA §5219-DD, sub-§6, as enacted by PL 2009, c. 141, §2, is 
amended to read: 
6. Repeal. This section is repealed December 31, WB- 2020.' 
Page I - 125LR0926(02)-1 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A 
"to H.P. 141, L.D. 164 
SUMMARY 
This amendment lowers the cred it from $15,000 to $12,000 for dentists determined to 
be eligible after December 31, 20 I 0 and allows 6 rather than 5 dentists to be certified for 
eligibility for the credit each year. 
It extends the sunset date for the program until 
December 31, 2020. It allows a dentist who is currently certified for a credit at a certain 
level to maintain that level of credit. 
FISCAL NOTE RE(JlIHFU 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/16/11 frac.. 
LD 164 
LR 926(02) 
An Act To Extend the Dental Care Access Credit for Dentists Who Practice in Underserved Areas of 
the State 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment ,A " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$26,125 
$50,825 
Projections 
FY 2013-14 
$79,325 
Other Special Revenue Funds 
($26,125) 
($1,375) 
($50,825) 
($2,675) 
($79,325) 
($4,175) 
Fiscal Detail and Notes 
Projections 
FY 2014-15 
$107,825 
($107,825) 
($5,675) 
Extending the dental care access income tax credit by permitting the certification of an additional 6 dentists at a 
reduced credit maximum of $12,000 on an annual basis through 2020 will result in losses to the General Fund and 
reduce revenue sharing. 
LR0926(02) - Fiscal Note - Page 1 of 1