A.__Sixty-five percent of the annual deductible for individual coverage; and

B. Seventy-five percent of the annual deductible for family coverage.

6.__Conformity with federal law.__An individual medical savings account must meet the requirements of this chapter and the requirements of 26 United States Code, Section 220, including, but not limited to, requirements for tax treatment of contributions and distributions and for account terminations.

7.__State tax consequences.__The tax treatment of an individual medical savings account is governed by Title 36, chapter 914.

8.__Technical assistance. The bureau shall provide technical assistance within existing resources to account administrators that offer individual medical savings accounts.

§2764.__Rulemaking

The superintendent may adopt rules as necessary to carry out the purposes of this chapter. Rules adopted pursuant to this chapter are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.

§2765.__Contingent repeal

This chapter is repealed upon the repeal of federal legislation authorizing medical savings accounts, 26 United States Code, Section 220.

Sec. 2. 36 MRSA §5122, sub-§1, ¶¶O and P, as enacted by PL 2001, c. 700, §4 and affected by §10, are amended to read:

O. The amount of the contribution to a qualified scholarship organization that is included in the credit base of the educational attainment investment tax credit under section 5219-U to the extent that the contribution has been used to adjust federal adjusted gross income; and

P. The amount of the loan repayment included in the credit base of the recruitment credit under section 5219-V to the