Tax committee renews dental‑care access credit, sets eligibility and reporting parameters

The Joint Standing Committee on Taxation voted to advance LD 16 52, an amendment to extend and carry forward Maine’s dental‑care access tax credit that aims to incentivize dentists to serve underserved populations and MaineCare patients.

Analyst Steve Langland summarized the statute’s history and current practice: the credit was first authorized in 2012 and later adjusted to staged amounts; historically DHHS certified about 5–6 eligible dentists per year. "It looks like initially 5 per year," Langland said, noting the committee must decide whether to maintain that cap and what dollar amounts to set.

Representative Brittany Stover, the sponsor, said she preferred escalating credit amounts across five years — the prior structure ranged from $6,000 up to $18,000 in later years — but acknowledged fiscal realities. Committee members debated whether the credit should explicitly require dentists to accept MaineCare patients or rely on the statutory "underserved" definition; several members recommended using a measurable denominator such as billable service hours and suggested a placeholder 15% of service hours be required for new entrants pending language review.

Representative Freeman moved the committee amendment (seconded by Representative White) that keeps the staged credit amounts, limits new certifications to five dentists per year, requires annual reporting, and adds a certification requirement that new entrants be licensed, enrolled MaineCare providers who can document at least 15% of service hours for MaineCare recipients (to be refined in drafting). The motion passed unanimously of those present and the committee closed the LD 16 52 work session.

What’s next: Staff will work with DHHS and Maine Revenue Services to refine the MaineCare threshold (percent and denominator) and finalize drafting during language review; a fiscal note and final language review will follow.