Strengthening Medicaid Incentives for Licensees Enrolled in Dental Act or the SMILED Act This bill requires state Medicaid programs to implement certain measures to improve the participation of dentists and the processing of related claims under Medicaid. Specifically, states must assure the Centers for Medicare & Medicaid Services that they will address dentist participation by improving eligibility verification and simplifying participation requirements and claims administration. States must also (1) use an electronic, integrated data collection system to credential participating dentists within 90 days of application receipt; and (2) develop procedures for conducting audits that are consistent with practice standards and that allow for improper claims to be rectified through claims adjustments.