‘Sec. 2. 36 MRSA §5219-RR is enacted to read:
§ 5219-RR. Access to justice credit
(1) Agrees to practice law in a private practice setting for at least 5 years by joining an existing legal practice, establishing a new legal practice or purchasing an existing legal practice in an underserved area;
(2) Is rostered by the Maine Commission on Indigent Legal Services to accept court appointments to represent clients in an underserved area;
(3) Agrees to perform pro bono legal services in an underserved area; and
(4) Is certified by the court under subsection 3 to be eligible for the credit under this section.
Sec. 3. Application. This Act applies to tax years beginning on or after January 1, 2019.’