10-144 C.M.R. ch. 298, § 5 - MONITORING CONTINUED ELIGIBILITY

A. Coordination with Maine Revenue Services.The Department and the Maine Revenue Services will share information about Primary Care Access Credit Program certification and decertification of primary care professional in compliance with 36 M.R.S.§5219-LL(3) and this rule.

B. Monitoring compliance. Certified primary care professionals are subject to monitoring by the Department to ensure continued eligibility for the tax credit.

1. Request for additional information. The Department will require additional information from certified primary care professionals annually to monitor ongoing compliance.

C. Department monitoring activities. The Department monitoring activities may include, but are not limited to, the use of data analysis to verify residence, practice type, services provided, practice location, five-year service commitment, student loan type and amounts, conditions of eligibility and certification requirements.

D. Relocation to another underserved area: continued eligibility. A certified primary care professional who relocates to another underserved area continues to be eligible for the tax credit.

E. Loss of federal designation as an underserved area. The Department will monitor the federal designation of underserved areas to confirm that the geographic practice location of certified primary care professionals maintains their federal designation as an underserved area.

1. After the Department issues tax credit certifications for a tax year, certified primary care professionals shall not lose their certificates issued for that tax year based solely on their practice location's loss of its federal designation as an underserved area.

2. A primary care professional with a Primary Care Access Credit certificate whose practice location loses its federal designation as an underserved area is ineligible for certification in subsequent tax years unless the area regains federal designation as underserved areas, or the certified primary care professional relocates to another federally-designated underserved area.

F. Notice that practice location lost designation as an underserved area. The Department will notify a certified primary care professional whose practice location has lost federal designation as an underserved area.

1. The written notice shall include a statement that the certified primary care professional is not be eligible for certification in subsequent years, unless the area regains federal designation as an underserved area, or the certified professional relocates to another federally designated underserved area.

G. Self-reporting requirements. A certified primary care professional must report the following items to the Department within 10 days of such professional having actual knowledge of same:

1. Information reported on application. Any change regarding information submitted as part of the application for certification, including but not limited to change of mailing or email address;

2. Inability to comply with requirements. Any event or condition that renders the professional unable to comply with the requirements for continued certification for the primary care tax credit;

3. Inability to complete five-year service commitment. The inability to complete the required commitment to work five years full time in an underserved area;

4. Relocation to a nonqualified area. Relocation of their practice to an area that does not qualify as an underserved area; or 5. Cessation of practice in an underserved area. The certified primary care professional ceases to practice primary care full-time in an underserved area.

H. Decertification. Certified primary care professionals who cease to meet the eligibility requirements during any part of a calendar year are decertified except as specified in Subsection 5(E) of this rule.

I. Notice of decertification. The Department will issue a written notice of decertification to the primary care professional that includes the factors supporting the decertification by email and certified postal mail.

1. The Department will also notify the Maine Revenue Services that the primary care professional is decertified.

Notes

10-144 C.M.R. ch. 298, § 5