132nd MAINE LEGISLATURE
		LD 1652		LR 1708(02)
	An Act to Create a Tax Credit for Providers of Dental Care for MaineCare Recipients
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2025-26	FY 2026-27	Projections  FY 2027-28	Projections  FY 2028-29
Net Cost (Savings)
	General Fund		$0	$0	$27,550	$67,450
Revenue
	General Fund		$0	$0	($27,550)	($67,450)
	Other Special Revenue Funds		$0	$0	($1,450)	($3,550)
Fiscal Detail and Notes
	This bill would result in a revenue decrease to the General Fund of $27,550 in fiscal year 2027-28 and $67,450 in fiscal year 2028-29 from establishing a dental care access income tax credit beginning January 1, 2027.  The bill would also result in a revenue decrease to the Local Government Fund of $1,450 in fiscal year 2027-28 and $3,550 in fiscal year 2028-29. Any additional costs to the Department of Health and Human Services to adopt the changes in this bill are expected to be minor and can be absorbed within existing budgeted resources.