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_B_S548 (Senate)
Amends: 36 MRSA §5219-K

COMMITTEE AMENDMENT " t:>" 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-KK is enacted to read: 
§5219-KK. 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" 6" 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. For tax years beginning on or after January 1, 2014 but before January 1, 
2019, 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. 
5. Annual report. By January 15,2016 and annually thereafter, the Department of 
Health and Human Services and the bureau shall submit a report to the joint standing 
committee of the Legislature having jurisdiction over taxation matters. The report must 
indicate the number of eligible primary care professionals certified and decertified each 
year by the Department of Health and Human Services pursuant to this section and the 
total annual loss of revenue attributable to the credit under subsection 2. 
Sec. 2. 
Transfer from the Medical Use of Marijuana Fund. 
Notwithstanding any other provision of law, the State Controller shall transfer $23,000 by 
June 30, 2015 from the Medical Use of Marijuana Fund, Other Special Revenue Funds 
account in the Department of Health and Human Services to the unappropriated surplus 
of the General Fund.' 
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 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" t3 "to S.P. 172, L.D. 440 
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. 
This amendment also provides that the primary care access credit is available for tax 
years beginning on or after January 1,2014 but before January 1, 2019. It requires the 
Department of Health and Human Services and the Department of Administrative and 
Financial Services, Maine Revenue Services to submit an annual report to the joint 
standing committee of the Legislature having jurisdiction over taxation matters beginning 
on January 1, 2016 indicating the number of eligible primary care professionals certified 
and decertified each year by the Department of Health and Human Services and the total 
annual loss of revenue attributable to the primary care access credit. This amendment also 
adds a $23,000 transfer from the Medical Use of Marijuana Fund, Other Special Revenue 
Funds account in the Department of Health and Human Services to the unappropriated 
surplus of the General Fund no later than June 30, 2015. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/16/14 :;tvczc 
LD440 
LR 313(06) 
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 '~' ( S - 5Y '( \ 
Committee: Appropriations and Financial Affairs 
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Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
$0 
$0 
$0 
$0 
$0 
FY 2014-15 
($770) 
($22,230) 
($1,170) 
$23,000 
($23,000) 
Projections 
FY 2015-16 
$64,410 
($64,410) 
($3,390) 
$0 
$0 
Projections 
FY 2016-17 
$118,560 
($118,560) 
($6,240) 
$0 
$0 
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 2014-15 and Municipal Revenue Sharing decreases by $1,170 in 
FY 2014-15. The amendment also directs the State Controller to transfer $23,000 by June 30, 2015 from the Medical 
Use of Marijuana Fund, Other Special Revenue Funds account in the Department of Health and Human Services to 
the unappropriated surplus of the General Fund. 
Any additional costs to the Departments of Administrative and Financial Services and Health and Human Services are 
expected to be minor and can be absorbed within existing budgeted resources. 
LR03I3(06) - Fiscal Note - Page 1 of 1 
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