10-144-297 Me. Code R. § 1

Current through 2024-51, December 18, 2024
Section 144-297-1 - PURPOSE AND DEFINITIONS
A.Purpose. This rule describes the requirements and conditions under which eligible dentists qualify for the Dental Care Access Credit, in accordance with 36 MRS §5219-DD.
B.Definitions. Unless otherwise indicated, the following terms shall have the following meanings specific to the Dental Care Access Credit Program as authorized by 36 M.R.S. §5219-DD.
1.Clinical Oral Health Services means the full range of dental services, including preventive, pediatric, restorative, surgical, orthodontic, endodontic, and prosthodontic services.
2.Competitive Order of Receipt Process means the process by which timely, complete applications are considered on a first-come, first-served basis according to the receipt by the Department of applications postmarked within the time-limited submission period set forth in this rule. Applications with postmarks within the time-limited submission period are prioritized according to the stamped date and time (hour, minute, second) the Department received the application.
3.Credit Certificate means the official letter of notification sent to an Eligible Dentist by the Department indicating that the individual is eligible for the Dental Care Access Credit.
4.Dental Care Access Credit means the Maine income tax credit under 36 MRS §5219-DD that may be applied to an Eligible Dentist's individual state income tax liability.
5.Dental Practice means a privately-owned Dental Practice and public or private non-profit dental clinic or dental center, whether free-standing or operated by another organization or agency.
6.Department means the Maine Department of Health and Human Services, Maine Center for Disease Control and Prevention, Rural Health and Primary Care Program.
7.Dentist means a person licensed as a dentist under 32 MRS Ch. 143, to practice dentistry in the State of Maine. Notwithstanding the definition of "person" in 36 MRS §111(3), for purposes of eligibility for the Dental Care Access Credit Program, a "person" is defined as an individual.
8.Eligible Dentist means an individual licensed as a dentist under 32 MRS §§18301 - 18393 who, after January 1, 2009:
a. First began practicing dentistry in the State of Maine by joining an existing Dental Practice in an Underserved Area by establishing a new Dental Practice, or by purchasing an existing Dental Practice in an Underserved Area;
b. Agrees to accept new MaineCare members into their practice and contibute to provide dental care for their existing MaineCare members;
c. Agrees to practice full time for at least five years in an Underserved Area; and
d. Is certified to be eligible by the Department.
9.Full-Time means a dentist who practices at least 40 hours per week in a designated Underserved Area providing clinical dental services, as defined by the HRSA National Health Service Corps Loan Repayment Program, Fiscal Year 2020, Application and Program Guidance and is incorporated by reference in this rule.
10.Underserved Area means an area in the State of Maine that is a dental health professional shortage area as defined by the federal Department of Health and Human Services, Health Resources and Services Administration (HRSA). A list of current federally designated dental health professional shortage areas is maintained by HRSA and may be found at: https://data.hrsa.gov/tools/shortage-area/hpsa.

10-144 C.M.R. ch. 297, § 1