‘Sec. 1. 36 MRSA §5219-DD, sub-§2, as enacted by PL 2009, c. 141, §2, is amended to read:
2. Credit. An eligible dentist determined to be eligible before January 1, 2011 is allowed a credit, not to exceed $15,000, against the taxes due under this Part. An eligible dentist determined to be eligible after December 31, 2010 is allowed a credit, not to exceed $12,000, against the taxes due under this Part. The credit may be claimed in the first year that the eligible dentist meets the conditions of eligibility for at least 6 months and each of the 4 subsequent years. The credit is not refundable.
Sec. 2. 36 MRSA §5219-DD, sub-§3, as enacted by PL 2009, c. 141, §2, is amended to read:
3. Eligibility limitation; certification. The oral health program shall certify up to 5 eligible dentists in each year in 2009 and 2010 and up to 5 6 additional eligible dentists in 2010 each year from 2011 through 2015. Additional dentists may not be certified after 2010 2015. The oral health program shall monitor certified dentists to ensure that they continue to be eligible for the credit under this section and shall decertify any dentist who ceases to meet the conditions of eligibility. The oral health program shall notify the bureau whenever a dentist is certified or decertified. A decertified dentist ceases to be eligible for the credit under this section beginning with the tax year during which the dentist is decertified.
Sec. 3. 36 MRSA §5219-DD, sub-§6, as enacted by PL 2009, c. 141, §2, is amended to read:
6. Repeal. This section is repealed December 31, 2015 2020.’