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 Amendment CA_A_S24 (Senate)
Amends: 36 MRSA §5219-I

COMMITTEE AMENDMENT "1\" to S.P. 172, L.D. 440, Bill, "An Act To 
Support Community Health Centers through Tax Credits for Dentists and Primary Care 
Professionals Practicing in Underserved Areas" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Create a Tax Credit for Primary Care Professionals Practicing in 
Underserved Areas' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §5219-II is enacted to read: 
§5219-1I. 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 owed to an institution for course work directly 
related to that person's training in primary care medicine. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to S.P. 172, L.D. 440 
B. 
"Underserved area" means an area in the State that is a health professional 
shortage area or medically underserved area or that contains a medically underserved 
population 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 against the taxes 
due under this Part as follows. 
A. 
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. 
B. The credit may be claimed in an amount equal to the annual payments made on 
the student loan not to exceed $6,000 in the first year, $9,000 in the 2nd year, 
$12,000 in the 3rd year, $15,000 in the 4th year and $18,000 in the 5th year. 
C. 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 amendment eliminates the provision in the bill that extends the existing dental 
care access tax credit. It clarifies that in order to be eligible for the primary care access 
tax credit, the person's unpaid student loan must be owed to an institution for course work 
directly related to that person's training in primary care medicine. It adds an area with a 
medically underserved population to the definition of "underserved area." It creates a 
graduated schedule for claiming the credit allowing an eligible primary care professional 
to claim an amount equal to the annual payments made on the professional's student loan 
not to exceed $6,000 in the first year, $9,000 in the 2nd year, $12,000 in the 3rd year, 
$15,000 in the 4th year and $18,000 in the 5th year. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/04113 
7f;?ac 
LD440 
LR 313(02) 
An Act To Support Community Health Centers through Tax Credits for Dentists and Primary Care 
Professionals Practicing in Underserved Areas 
Fiscal Note for Bill as Amended by Committee Amendment 1\"~ 
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Committee: Taxation 
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Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
$22,230 
($22,230) 
($1,170) 
FY 2014-15 
$64,410 
($64,410) 
($3,390) 
Projections 
FY 2015-16 
$118,560 
($118,560) 
($6,240) 
Projections 
FY 2016-17 
$186,960 
($186,960) 
($9,840) 
By creating a Primary Care Access Credit for 5 certified primary care professionals practicing in underserved areas, 
General Fund revenue is reduced by $22,230 in FY 2013-14 and $64,410 in FY 2014-15 and Municipal Revenue 
Sharing decreases by $1,170 in FY 2013-14 and $3,390 in FY 2014-15. 
Any additional costs to the Department of Health and Human Services are expected to be minor and can be absorbed 
within existing budgeted resources. 
LR0313(02) - Fiscal Note - Page I of I