| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §5219-Y is enacted to read: |
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| | | §5219-Y.__Credit for providing dental medicine to certain areas |
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| | | A taxpayer who receives a loan through the Maine Dental | | Education Loan Program established in Title 20-A, section 12302 | | is allowed a credit against the tax imposed under this Part equal | | to the amount of loan forgiveness that the taxpayer is granted | | pursuant to Title 20-A, section 12302, subsection 5. |
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| | | This bill exempts the amount of dental student education loans | | from state income tax to the extent the loan is forgiven when the | | dentist elects to serve as a practitioner of dental medicine in | | an underserved population area pursuant to the terms of the Maine | | Dental Education Loan Program. |
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