ID H0729

Requires dental health care service plans to file annual Dental Loss Ratio (DLR) reports with the Idaho Department of Insurance beginning July 31, 2027, showing the percentage of premiums spent on actual patient care versus overhead costs

DLR numerator includes clinical dental services, unpaid claim reserves, and oral health improvement activities such as community outreach and workforce development; excludes administrative costs, broker payments, claims processing, and fraud recovery payments

Department must publish all DLR reports by January 1 each year in a searchable public website format allowing consumers to compare ratios among different dental plans

Exempts Medicaid, CHIP, short-term health plans, accident-only plans, emergency benefits embedded in medical plans, and direct primary care agreements from reporting requirements

Takes effect July 1, 2026 under an emergency declaration