Creates provisions relating to dental plans

HB 2471 requires dental plans to calculate and report a "dental loss ratio," which measures the percentage of premiums spent on actual patient care (not overhead). Dental plans must file annual reports by March 1st detailing this ratio, based on specific formulas that exclude administrative costs and certain fees. If a plan's ratio falls below 85%, it must issue rebates to enrollees by August 1st of the following year, calculated as the difference between premiums and patient care spending. This bill directly affects private dental plans (excluding state programs like MO HealthNet) and their enrollees, mandating transparency and rebates when plans spend too little on care.