An Act To Correct Administrative Procedures Regarding the Dental Care Access Credit
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, Public Law 2007, chapter 690 enacted an income tax credit for new dentists who agree to practice in underserved areas of the State; and
Whereas, provisions of the credit regarding administration of the law need changes in order for the credit to be implemented; and
Whereas, the credit applies to income tax years beginning in 2009; and
Whereas, it is critical to implement the credit as soon as possible to provide an incentive to dentists to locate in areas of the State that are in desperate need of dental practitioners; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Sec. 1. 36 MRSA §5219-BB, as enacted by PL 2007, c. 690, §1 is repealed.
§ 5219-BB. Dental care access credit
Sec. 2. 36 MRSA §5219-DD is enacted to read:
§ 5219-DD. Dental care access credit
(1) First begins practicing dentistry in the State by joining an existing dental practice in an underserved area or establishing a new dental practice or purchasing an existing dental practice in an underserved area;
(2) Agrees to practice full time for at least 5 years in an underserved area; and
(3) Is certified under subsection 3 to be eligible by the oral health program.
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.