Requires money collected for premiums written on stand-alone dental plans for pediatric oral services that qualify as coverage for the minimum essential coverage under P.L. 111-148 (2010), offered through the state health benefit exchange, to be deposited in the state health benefit exchange account.

Authorizes the state health benefit exchange to require each issuer writing premiums for stand-alone adult and family dental plans offered through the exchange to pay a service charge in an amount necessary to fund the stand-alone adult and family dental operations of the exchange.

Imposes a business and occupation tax on persons engaging in the business of providing stand-alone adult and family dental plans offered through the state health benefit exchange.