HB380 Alabama 2013 Session

Summary

Primary Sponsor

April WeaverSenator

Republican

Session

Regular Session 2013

Title

Rural physicians, income tax credit increased, Sec. 40-18-132 am'd.

Summary

HB380 would raise and lengthen the state income tax credit for rural physicians who practice and live in rural Alabama communities.

What This Bill Does

It increases the rural physician tax credit for future tax years: starting in 2014 the credit is $6,000 for six consecutive years, then $7,000 for seven consecutive years beginning in 2015, and $8,000 for eight consecutive years beginning in 2016. Those changes apply to physicians who meet the rural practice and residency requirements and are intended to extend the period during which they can claim the credit. The bill keeps existing eligibility rules related to where physicians have practiced (rural vs urban) and includes a prohibition on moving between qualifying years for the credit, as well as a requirement that some physicians who previously practiced in urban areas return to rural practice for eligibility after a period in urban settings. The Department of Revenue would issue rules to administer the credit, and the act would become effective immediately after passage.

Who It Affects

• Rural physicians who practice and reside in rural Alabama communities, who would be eligible for higher and longer tax credits.
• The Alabama Department of Revenue and other state tax administrators who would implement and regulate the credit.

Key Provisions

• Starting with the 2014 tax year, the credit for rural physicians increases to $6,000 for six consecutive years.
• Starting with the 2015 tax year, the credit increases to $7,000 for seven consecutive years.
• Starting with the 2016 tax year, the credit increases to $8,000 for eight consecutive years.
• The bill retains eligibility rules about practicing and residing in rural communities, prior rural/urban practice conditions, and the prohibition on moving between qualifying years; it also directs the Department of Revenue to promulgate necessary rules and regulations.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation