board has determined that the recipient has committed an
act of gross negligence in the performance of service
obligations or has suspended or revoked the license to
practice, the agency shall have the authority to
terminate the recipient's service in the program and
demand repayment of the amount of the loan as of the date
of the conviction, determination, suspension or
revocation.
(vii) A dentist who fails to begin or complete the
obligations contracted for shall reimburse the
Commonwealth all amounts received under this act and
interest on those amounts as determined by the agency.
Both the dentist and the agency shall make every effort
to resolve conflicts in order to prevent a breach of
contract.
(c) Contract enforcement.--Notwithstanding 42 Pa.C.S. ยง 8127
(relating to personal earnings exempt from process), the agency
may seek garnishment of wages for the collection of damages
provided for in subsection (b)(3)(vii).
Section 5. Tax applicability.
Loan forgiveness repayments received by a student shall not
be considered taxable income for purposes of Article III of the
act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
of 1971.
Section 6. Annual report.
(a) Development of report.--The agency shall publish a
report by September 1, 2018, and every year thereafter, for the
immediately preceding fiscal year. The report shall include
information regarding the operation of the program, including:
(1) The number and amount of dental loan forgiveness
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