(a) Effective January 1, 2021, the Board shall issue an electronic prescribing waiver to dentists who submit a waiver request form.(b) The dentist must demonstrate circumstances necessitating a waiver from the electronic prescribing requirement, which include:(1) economic hardship. Economic hardship shall be determined on a case by case basis, taking into account factors including:(A) any special situational factors affecting either the cost of compliance or the ability to comply;(B) the likely impact of compliance on profitability or viability; and(C) the availability of measures that would mitigate the economic impact of compliance;(2) technological limitations not reasonably within the control of the dentist; or(3) other exceptional circumstances demonstrated by the dentist. Exceptional circumstances include, but are not limited to, prescribing fewer than twenty-five prescriptions per year.(c) The dentist must attest to the circumstances necessitating a waiver as described in subsection (b) of this section.(d) The waiver shall be issued for a period of one year. A dentist may reapply for a subsequent waiver not earlier than the 30th day before the date the waiver expires if the circumstances that necessitated the waiver continue.