Creates provisions relating to dental plans

This bill requires dental plans to calculate and report a "dental loss ratio," which measures the percentage of premiums spent directly on patient care versus administrative costs. Dental plans must file these reports annually with the Department of Commerce and Insurance and make the data available to the public. If a plan's loss ratio falls below 85 percent, it must issue a rebate to its enrollees based on the excess revenue spent on overhead. The legislation specifically defines which costs count toward the ratio and excludes certain state-sponsored health programs from these requirements.