An Act To Support Community Health Centers through Tax Credits for Dentists and Primary Care Professionals Practicing in Underserved Areas
Maine Legislature, Session 126, LD 0440
Committee: Taxation
Sponsors: JACKSON, CAIN, FLOOD, HASKELL, THOMAS, GOODE, KNIGHT, STANLEY
Amends: 36 MRSA §5219-D, 36 MRSA §5219-I

Legislative Document 
No. 440 
S.P. 172 
In Senate, February 14, 2013 
An Act To Support Community Health Centers through Tax 
Credits for Dentists and Primary Care Professionals Practicing in 
Underserved Areas 
Reference to the Committee on Taxation suggested and ordered printed. 
DAREK M. GRANT 
Secretary of the Senate 
Presented by Senator JACKSON of Aroostook. 
Cosponsored by Senators: CAIN of Penobscot, FLOOD of Kennebec, HASKELL of 
Cumberland, THOMAS of Somerset, Representatives: GOODE of Bangor, KNIGHT of 
Livermore Falls, STANLEY of Medway. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5219-DD, as amended by PL 2011, c. 434, §§1 to 3, is further 
amended to read: 
§5219-DD.  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 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; 
(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.; and 
(4)  Beginning January 1, 2016, has an unpaid student loan. 
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. 
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 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 but before 
January 1,  2016, an eligible dentist is allowed a credit for each taxable year, not to 
exceed $12,000, against the taxes due under this Part.  The For dentists determined to be 
eligible before January 1, 2016, 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.  For dentists determined to be eligible on or after January 1, 2016, an 
eligible dentist is allowed a credit for each taxable year, not to exceed $12,000, against 
the taxes due under this Part and 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 or until the student loan of the eligible dentist is paid in full, whichever 
comes first.  The credit is not refundable. 
3.  Eligibility limitation; certification.  The oral health program shall certify up to 5 
eligible dentists in each year in 2009, 2010 and 2011 and, up to 6 additional eligible 
dentists in each year from 2012 through 2015 and up to 5 eligible dentists in each year 
beginning in 2016.  Additional dentists may not be certified 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 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 related to the report. 
5.  Rules.  The Department of Health and Human Services may adopt rules to 
implement this section.  Rules adopted pursuant to this section are routine technical rules 
as defined in Title 5, chapter 375, subchapter 2-A. 
6.  Repeal.  This section is repealed December 31, 2020. 
Sec. 2.  36 MRSA §5219-II is enacted to read: 
§5219-II.  Primary care access credit 
1.  Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings.  
A.  "Eligible primary care professional" means a person licensed under Title 32, 
chapter 31, subchapter 3 or subchapter 4; Title 32, chapter 36, subchapter 4; or Title 
32, chapter 48, subchapter 2 and who, on or after January 1, 2013:  
(1)  First begins practicing primary care medicine in the State by joining an 
existing health care practice in an underserved area or establishing a new health 
care practice or purchasing an existing health care practice in an underserved 
area; 
(2)  Agrees to practice full time for at least 5 years in an underserved area;  
(3)  Is certified under subsection 3 to be eligible by the Department of Health and 
Human Services; and 
(4)  Has an unpaid student loan. 
B.  "Underserved area" means an area in the State that is a health professional 
shortage area or medically underserved area as defined by the federal Department of 
Health and Human Services, Health Resources and Services Administration.  
2.  Credit.  An eligible primary care professional is 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 primary care professional meets the conditions of eligibility for at least 6 
months and each of the 4 subsequent years or until the student loan of the eligible primary 
care professional is paid in full, whichever comes first.  The credit may not reduce the tax 
due under this Part to less than zero.  
3.  Eligibility limitation; certification.  The Department of Health and Human 
Services shall certify up to 5 eligible primary care professionals each year.  The 
Department of Health and Human Services shall monitor certified primary care 
professionals to ensure that they continue to be eligible for the credit under this section 
and shall decertify any primary care professional who ceases to meet the conditions of 
eligibility.  The Department of Health and Human Services shall notify the bureau 
whenever a primary care professional is certified or decertified.  A decertified primary 
care professional ceases to be eligible for the credit under this section beginning with the 
tax year during which the primary care professional is decertified.  
4.  Rules.  The Department of Health and Human Services may adopt rules to 
implement this section. Rules adopted pursuant to this subsection are routine technical 
rules as defined in Title 5, chapter 375, subchapter 2-A.  
SUMMARY 
This bill extends the existing dental care access tax credit, which currently allows the 
Department of Health and Human Services to certify dentists as eligible for the credit 
through 2015, by eliminating the repeal date of December 31, 2020.  It creates a similar 
credit for primary care professionals practicing in underserved areas.  It requires the 
Department of Health and Human Services oral health program to certify up to 5 eligible 
dentists who have unpaid student loans and practice full time for at least 5 years in an 
underserved area for the dental care access credit in each taxable year beginning on 
January 1, 2016.  It requires the Department of Health and Human Services to certify up 
to 5 eligible primary care professionals who have unpaid student loans and practice full 
time for at least 5 years in an underserved area for the primary care access credit in each 
taxable year beginning on January 1, 2013.  These eligible dentists and primary care 
professionals may claim a credit, not to exceed $12,000, for up to 5 years or until their 
student loans are paid in full, whichever comes first.  The credit is nonrefundable.