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An Act To Support Community Health Centers through Tax Credits for Dentists and Primary Care Professionals Practicing in Underserved Areas
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5219-DD, as amended by PL 2011, c. 434, §§1 to 3, is further amended to read:
§ 5219-DD.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 16, subchapter 3 who, after January 1, 2009:
 
(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; and
 
(3) Is certified under subsection 3 to be eligible by the oral health program.; and
 
(4) Beginning January 1, 2016, has an unpaid student loan.
 
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 before January 1, 2012 is allowed a credit for each taxable year, not to exceed $15,000, against the taxes due under this Part. For dentists determined to be eligible on or after January 1, 2012 but before January 1, 2016, an eligible dentist is allowed a credit for each taxable year, not to exceed $12,000, against the taxes due under this Part. TheFor dentists determined to be eligible before January 1, 2016, 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. For dentists determined to be eligible on or after January 1, 2016, an eligible dentist is allowed a credit for each taxable year, not to exceed $12,000, against the taxes due under this Part and 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 or until the student loan of the eligible dentist is paid in full, whichever comes first. The credit is not refundable.
 
3. Eligibility limitation; certification.   The oral health program shall certify up to 5 eligible dentists in each year in 2009, 2010 and 2011 and, up to 6 additional eligible dentists in each year from 2012 through 2015 and up to 5 eligible dentists in each year beginning in 2016. Additional dentists may not be certified after 2015. 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.  Review.     By March 1, 2011, 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 the First Regular Session of the 125th 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 section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.
 
6.  Repeal.     This section is repealed December 31, 2020.
Sec. 2.  36 MRSA §5219-II  is enacted to read:
§ 5219-II. 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.
 
B.  "Underserved area" means an area in the State that is a health professional shortage area or medically underserved area as defined by the federal Department of Health and Human Services, Health Resources and Services Administration.
 
2.  Credit.     An eligible primary care professional is allowed a credit, not to exceed $12,000, against the taxes due under this Part. 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. 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.
 
SUMMARY
This bill extends the existing dental care access tax credit, which currently allows the Department of Health and Human Services to certify dentists as eligible for the credit through 2015, by eliminating the repeal date of December 31, 2020. It creates a similar credit for primary care professionals practicing in underserved areas. It requires the Department of Health and Human Services oral health program to certify up to 5 eligible dentists who have unpaid student loans and practice full time for at least 5 years in an underserved area for the dental care access credit in each taxable year beginning on January 1, 2016. It requires the Department of Health and Human Services to certify up to 5 eligible primary care professionals who have unpaid student loans and practice full time for at least 5 years in an underserved area for the primary care access credit in each taxable year beginning on January 1, 2013. These eligible dentists and primary care professionals may claim a credit, not to exceed $12,000, for up to 5 years or until their student loans are paid in full, whichever comes first. The credit is nonrefundable.