An Act to Expand the Dental Care Access Credit
Sponsored By: Holly Stover (Democratic)
Became Law
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Tax credit for dentists in shortage areas
Beginning Jan 1, 2027, Maine offers a nonrefundable income tax credit to eligible dentists who practice full time in an underserved area. You must first start practicing in Maine on or after Jan 1, 2027, be licensed, enroll as a MaineCare provider with at least 15% MaineCare patients, and be certified by the state oral health program. You must be determined eligible between Jan 1, 2027 and Dec 31, 2032. The credit can be claimed for up to five tax years if you met the rules for at least six months in the first year. Yearly caps are $6,000 (year 1), $9,000 (year 2), $12,000 (year 3), $15,000 (year 4), and $18,000 (year 5). The credit lowers only your state tax bill and cannot create a refund.
Dental tax credit ends 2037
The law repeals the dental care access credit on Dec 31, 2037. After that date, the credit is no longer available under state law.
Only five dentists certified each year
The state oral health program certifies up to five eligible dentists each year from 2027 through 2032. No new certifications occur after 2032. The program monitors dentists and must decertify anyone who stops meeting the rules. If you are decertified, you lose credit eligibility starting in that tax year. The health department may adopt routine technical rules to run the program.
Sponsors & Cosponsors
Sponsor
Holly Stover
Democratic • House
Cosponsors
Abigail Griffin
Republican • House
Cameron D. Reny
Democratic • Senate
Lori Gramlich
Democratic • House
Lucien Daigle
Republican • House
Marianne Moore
Republican • Senate
Michael Lemelin
Republican • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
ACTPUB Chapter 713
5/1/2026On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table. Subsequently, PASSED TO BE ENACTED in concurrence.
4/13/2026SenateOn motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.
3/30/2026SenatePASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
3/26/2026HouseReport READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-871) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-871), in concurrence.Ordered sent down forthwith.
3/25/2026SenateCONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-871).Sent for concurrence. ORDERED SENT FORTHWITH.
3/24/2026HouseCarried over, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
6/25/2025HouseThe Bill was REFERRED to the Committee on TAXATION in concurrence
4/15/2025SenateCommittee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH.
4/15/2025House
Bill Text
Enacted
Engrossed
Introduced
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