An Act to Create a Tax Credit for Providers of Dental Care for
Maine Legislature, Session 132, LD 1652
Committee: Taxation
Sponsors: STOVER, DAIGLE, MOORE
Amends: 36 MRSA §5219-C

Legislative Document
No. 1652
H.P. 1093
House of Representatives, April 15, 2025
An Act to Create a Tax Credit for Providers of Dental Care for 
MaineCare Recipients
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative STOVER of Boothbay.
Cosponsored by Representative DAIGLE of Fort Kent, Senator MOORE of Washington and
Representatives: GRAMLICH of Old Orchard Beach, GRIFFIN of Levant, LEMELIN of 
Chelsea, Senator: RENY of Lincoln.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §5219-CCC is enacted to read:
§5219-CCC.  Dental care access credit
1. Definition.  As used in this section, unless the context otherwise indicates, "eligible 
dental professional" means a person licensed under Title 32, chapter 143 who is an enrolled 
MaineCare provider, maintains a current and active list of patients with respect to whom 
reimbursement is provided through the MaineCare program and is certified under 
subsection 3.
2.  Credit allowed.  For tax years beginning on or after January 1, 2025, an eligible 
dental professional is allowed a credit against the tax imposed by this Part in an amount 
equal to the dental professional's licensing fees and malpractice insurance costs up to 
$5,000.  The credit provided by this section may not reduce the tax otherwise due under 
this Part to less than zero.
3.  Eligibility limitation; certification.  The Department of Health and Human 
Services shall certify eligible dental professionals each year to ensure that they continue to 
be eligible for the credit under this section and shall decertify any eligible dental 
professional who ceases to meet the conditions of eligibility.  The Department of Health 
and Human Services shall notify the bureau whenever a dental professional ceases to be 
eligible for the credit under this section beginning with the tax year during which the dental 
professional is decertified.
4.  Rules.  The Department of Health and Human Services may adopt rules to 
implement this section.  The rules must include the number of MaineCare patients or the 
number of visits reimbursed by the MaineCare program each year required for a dental 
professional to be eligible for the tax credit under 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 February 1, 2026 and annually thereafter, the Department of 
Health and Human Services and the bureau shall jointly submit a report to the joint standing 
committee of the Legislature having jurisdiction over health and human services matters.  
The report must indicate the number of eligible dental 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.  Department of Health and Human Services to amend rules of 
reimbursement. The Department of Health and Human Services shall amend its rule 
Chapter 101: MaineCare Benefits Manual, Chapter II, Section 25, Dental Services and 
Reimbursement, to do the following:
1.  Reimburse all dental services covered by the MaineCare program at 75% of the 
national state Medicaid rates; and
2.  Provide reimbursement for all dental case management codes. 
Sec. 3.  Appropriations and allocations.  The following appropriations and 
allocations are made.
HEALTH AND HUMAN SERVICES, DEPARTMENT OF
Office of MaineCare Services 0129
Initiative: Establishes one Health Program Manager position, one Provider Relations 
Specialist position and one Medical Care Coordinator position funded 50% General Fund 
and 50% Federal Expenditures Fund dedicated to dental programs and services provided 
under the MaineCare program and provides funding for related All Other costs.
GENERAL FUND
2025-26
2026-27
POSITIONS - LEGISLATIVE COUNT
3.000
3.000
Personal Services
$145,295
$150,373
All Other
$10,884
$10,884
__________
__________
GENERAL FUND TOTAL
$156,179
$161,257
FEDERAL EXPENDITURES FUND
2025-26
2026-27
Personal Services
$145,295
$150,373
All Other
$10,884
$10,884
__________
__________
FEDERAL EXPENDITURES FUND TOTAL
$156,179
$161,257
SUMMARY
This bill establishes a tax credit for licensing and malpractice insurance costs up to 
$5,000 for dental providers who treat MaineCare patients.  The bill requires the Department 
of Health and Human Services to amend its rule Chapter 101: MaineCare Benefits Manual, 
Section 25, Dental Services and Reimbursement, to reimburse all dental services at 75% of 
the national state Medicaid rates and to provide reimbursement for all dental case 
management codes.  It also requires the department to create 3 positions within the office 
of MaineCare services dedicated to the dental programs and services provided under the 
MaineCare program.