10-144 C.M.R. ch. 298, § 4 - SELECTION PROCESS

A. Department selection process. Each tax year, the Department selects up to 10 applicants who meet certification requirements.

1. Certified applicants and the Competitive Order of Receipt Process. Certified applicants are not subject to the Competitive Order of Receipt Process.

2. Initial applicants subject to Competitive Order of Receipt Process. The Department selects initial applicants for a tax credit based on a Competitive Order of Receipt Process. Complete applications with postmarks within the time-limited submission period established in this rule are prioritized by the stamped date and time (hour, minute, second) the Department received the application.

3. Review selected applications. Based on the selection process, the Department reviews initial and certified applications to confirm an individual's eligibility for certification until the maximum number of allowed individuals are selected for certification each tax year in accordance with 22 M.R.S. §5219-LL and this rule.

B. Department notifies selected applicants and issues certificates. The Department notifies successful applicants by email and issues the Primary Care Access Credit certificates to those applicants at the same time as the email notification. The Department may certify an applicant retroactively to an earlier date, consistent with the tax year identified in the certificate.

C. Certificate holder's responsibility. To secure the tax credit, the successful applicant is responsible for submitting a copy of the Department-issued certificate to Maine Revenue Services (MRS) and complying with MRS income tax credit procedures.

D. Website: notice certificates awarded. The Department will post a notice on its publicly accessible website that it has awarded the tax credit certificates and that the application process for that tax year is closed.

1. Recipients. The names of the certification recipients are not posted.

2. Unsuccessful applicants. The posted notice serves as notice to unsuccessful applicants. No other notice is sent. Unsuccessful applicants may reapply in a subsequent tax year, unless otherwise prohibited by law or this rule.

Notes

10-144 C.M.R. ch. 298, § 4