An Act to Create a
Maine Legislature, Session 132, LD 1652
Committee Amendment CA_A_H871 (House)
Amends: 36 MRSA §5219-C

"A;
COMMITTEE AMENDMENT "-TV " to H,P. 1093, L,D. 1652, "An Act to Create a
Tax Credit for Providers of Dental Care for MaineCare Recipients"
Amend the bill by striking out the title and substituting the following:
'An Act to Expand the Dental Care Access Credit'
Amend the bill by striking out everything after the enacting clause and inserting the
following;
'See. 1. 36 MRSA §5219-CCC is enacted to read:
S5219-CCC. Dental care access credit
1. Definitions. As used in this section, unless the context otherwise indicates, the
following terms have the followine meanines.
A. "Eligible dentist" means a person licensed as a dentist under Title 32. chapter 143
who, on or after January 1,2027;
d) First begins practicing dentistry in the State by ioinine 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;
(3) Is an enrolled MaineCare provider serving a patient panel consisting of no less
than 15% MaineCare members; and
('4) Is certified under subsection 3 to be eligible by the oral health program,
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,
COMMITTEE AMENDMENT
^ COMMITTEE AMENDMENT^ " to H,P,1093, L.D,1652
v^ / .]
2. Credit. An eligible dentist determined to be eligible on or after January 1, 2027 but
before January 1. 2033 is allowed a credit for each tax year. not to exceed $6.000 in the
first year. $9.000 m the 2nd year. $12.000 in the 3rd year, $15.000 in the 4th year and
$18.000 in the 5th year. 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 notrefundable.
3. Elieibility limitation; certification. The oral health proeram shall certify up to 5
eligible dentists m each year from 2027 to 2032. Additional dentists may not be certified
after 2032. The oral health nroeram 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 proeram shall notify the bureau
whenever a dentist is certified or decertified. A decertified dentist ceases to be eligible for
the credit under this section beemning with the tax year during which the dentist is
decertified.
4. Annual report. By March 1. 2028 and aimuallv thereafter, the oral health program
shall submit to the ioint standing committee of the Legislature having jurisdiction over
taxation matters a report that analyzes the effectiveness of the credit provided by this
section in attractmg dentists to underserved areas and recommendine whether the credit
should be retained, repealed or amended, The committee may submit leeislation to any
regular or special session of the 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 subsection are routine technical
rules as defined in Title 5. chapter 375, subchaoter 2-A,
6. Repeal. This section is repealed December 31. 2037.'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively,
SUMMARY
This amendment replaces the bill and changes the title. The amendment reestablishes
the dental care access credit beginning January 1, 2027, The credit allows 5 eligible
dentists per year to receive a credit against income tax for 5 years in the amount of $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. The Department of Health and Human Services must certify
3 that the eligible dentists meet the conditions of eligibility. The amendment requires annual
reporting to the joint standing committee of the Legislature having jurisdiction over
taxation matters. It repeals the laws governing the dental care access credit on December
31,2037,
FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved; 03/12/26 1'Kt-
LD 1652 LR 1708(02)
An Act to Create a Tax Credit for Providers of Dental Care for MaineCare Recipients
Fiscal Note for Bill as Amended by Committee Amendment '^'
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Net Cost (Savings)
General Fund
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
$0
$0
$27,550
$67,450
Revenue
General Fund
Other Special Revenue Funds
$0
$0
$0
$0
($27,550)
($1,450)
($67,450)
($3,550)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $27,550 in fiscal year 2027-28 and $67,450 in
fiscal year 2028-29 from establishing a dental care access income tax credit beginning January 1, 2027. The bill
would also result in a revenue decrease to the Local Government Fund of $1,450 in fiscal year 2027-28 and $3,550 in
fiscal year 2028-29,
Any additional costs to the Department of Health and Human Services to adopt the changes in this bill are expected to
be minor and can be absorbed within existing budgeted resources.
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