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following fiscal year if the department's estimates under this subsection would exceed appropriations available for that fiscal year. (c) Notwithstanding any contrary provision of AS 44.62, the department may adopt emergency regulations to implement (b) of this section. (d) If the department authorizes or approves payment for complete or partial dentures for an eligible recipient, the department may authorize the payment in one fiscal year of the maximum payment amount for not more than two fiscal years. A recipient is not eligible for additional benefits under this section for a two-year period. (e) As used in this section, “minimum treatment” means the application or prescription of a medication or material deemed necessary by a licensed dentist for the immediate relief of pain or to reduce the spread of infection. Sec. 47.07.068. Payment for abortions. (a) The department may not pay for abortion services under this chapter unless the abortion services are for a medically necessary abortion or the pregnancy was the result of rape or incest. Payment may not be made for an elective abortion. (b) In this section, (1) “abortion” has the meaning given in AS 18.16.090; (2) “elective abortion” means an abortion that is not a medically necessary abortion; (3) “medically necessary abortion” means that, in a physician's objective and reasonable professional judgment after considering medically relevant factors, an abortion must be performed to avoid a threat of serious risk to the life or physical health of a woman from continuation of the woman's pregnancy; (4) “serious risk to the life or physical health” includes, but is not limited to, a serious risk to the pregnant woman of (A) death; or (B) impairment of a major bodily function because of (i) diabetes with acute metabolic derangement or severe end organ damage; (ii) renal disease that requires dialysis treatment; (iii) severe pre-eclampsia; (iv) eclampsia; (v) convulsions; (vi) status epilepticus; (vii) sickle cell anemia; (viii) severe congenital or acquired heart disease, class IV;