MaineMaine dentists can qualify for five-year tax credits starting in 2027
Starting in 2027, state-certified dentists first practicing in Maine can qualify for tax credits by committing to five years of full-time work in dental shortage areas and serving at least 15% MaineCare patients.
What it does
Dentists first practicing in Maine starting in 2027 can qualify for five years of tax credits with state approval. They must commit to full-time work in a dental shortage area for at least five years and have at least 15% MaineCare patients.
The state can certify no more than five dentists each year from 2027 through 2032. It must remove dentists who stop meeting eligibility rules and report yearly on whether the credit attracts dentists to shortage areas.
Argument forThe credits could encourage dentists to commit to shortage areas for five years and include MaineCare members among their patients.
Argument againstThe five-dentist yearly cap could leave eligible dentists without credits, while dentists with smaller tax bills may receive less help.
More detail
Eligible dentists can claim a credit against their Maine taxes for five tax years. Licensed dentists must first begin practicing in Maine on or after January 1, 2027 by joining, starting, or buying a practice. Shortage areas are places federally designated as lacking dental professionals. Dentists must commit to full-time practice in a shortage area for at least five years, enroll as MaineCare providers, and have at least 15% MaineCare patients. The Department of Health and Human Services’ oral health program must certify eligibility on or after January 1, 2027 but before January 1, 2033. Yearly credit limits are $6,000, $9,000, $12,000, $15,000, and $18,000, respectively. The credit cannot produce a refund beyond taxes owed. The first claim requires at least six months of eligibility during that tax year; claims then continue for four consecutive years. The credit law ends December 31, 2037.
The state oral health program certifies dentists, checks continued eligibility, and reports to lawmakers. The Department of Health and Human Services’ oral health program oversees dentists seeking or receiving the credit. Dentists who lose certification lose credit eligibility beginning with the tax year in which certification ends. Reports must assess whether the credit attracts dentists to shortage areas and recommend keeping, ending, or changing it. No additional dentists can be certified after 2032. Reports to the Legislature’s taxation committee are due March 1, 2028 and annually thereafter.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 15Signed by Governor Janet MillsLatest
- Apr 13Subsequently, PASSED TO BE ENACTED in concurrence.Passed 2nd Chamber
- Apr 13On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table.
- Mar 30On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.
- Mar 26Sent for concurrence. ORDERED SENT FORTHWITH.
- Mar 26PASSED TO BE ENACTED.Became Law
- Mar 25Ordered sent down forthwith.
- Mar 25Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-871), in concurrence.Minor
- Mar 25Committee Amendment "A" (H-871) READ and ADOPTED, in concurrence.Minor
- Mar 25READ ONCE.Minor
- Mar 25Report READ and ACCEPTED, in concurrence.
- Mar 24Sent for concurrence. ORDERED SENT FORTHWITH.
- Mar 24The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-871).Minor
- Mar 24Under suspension of the rules CONSENT CALENDAR - SECOND DAY.
- Mar 24CONSENT CALENDAR - FIRST DAY
- Mar 19Reported Out - OTP-AM
- Feb 12Voted - OTP-AM
- Feb 12Work Session Held
- Jan 8Work Session Held - TABLED
- 2025
- Jun 25Carry Over Approved
- Jun 25Carried over, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- May 23Carry Over Requested
- May 20Work Session Held - TABLED
- Apr 15The Bill was REFERRED to the Committee on TAXATION in concurrenceMinor
- Apr 15Sent for concurrence. ORDERED SENT FORTHWITH.
- Apr 15The Bill was REFERRED to the Committee on TAXATION.Minor
- Apr 15Committee on Taxation suggested and ordered printed.Introduced
HealthcareTaxes & Budget