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Page 1 - 132LR1708(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-SIX
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H.P. 1093 - L.D. 1652
An Act to Expand the Dental Care Access Credit
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. 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 143
who, on or after January 1, 2027:
(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;
(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.
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 in 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 not refundable.
APPROVED
APRIL 15, 2026
BY GOVERNOR
CHAPTER
713
PUBLIC LAW
Page 2 - 132LR1708(03)
3. Eligibility limitation; certification. The oral health program shall certify up to 5
eligible dentists in each year from 2027 to 2032. Additional dentists may not be certified
after 2032. 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. Annual report. By March 1, 2028 and annually thereafter, 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 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, subchapter 2‑A.
6. Repeal. This section is repealed December 31, 2037.