Creating Transparency and Accountability in Dental Services Act; create to require annual reporting.

HB 1117, the "Creating Transparency and Accountability in Dental Services Act," requires dental insurance companies (dental carriers) to calculate and annually report their dental loss ratio (DLR) - the percentage of premium dollars spent directly on patient dental care versus administrative costs. Dental carriers must file these reports by June 30 each year, detailing how much was spent on clinical services, unpaid claims, and recovered payments, while excluding overhead like staff salaries or network development. The Commissioner of Insurance will make these reports publicly accessible on the department's website by December 1 each year and submit aggregated data to the Insurance Committees. This applies to all dental health plans sold in Mississippi but excludes Medicaid, Children's Health Insurance Program, and other state-sponsored plans.