SB73 Alabama 2013 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2013

Title

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

Summary

SB73 would raise and lengthen Alabama’s rural physician income tax credit to reward doctors who practice in rural communities.

What This Bill Does

It increases the credit amounts over time: from the current $5,000 for up to five years, the credit would be $6,000 for six consecutive years starting in 2014, then $7,000 for seven years starting in 2015, and $8,000 for eight years starting in 2016. It keeps the requirement that the recipient must practice and reside in a rural community, and adds a rule that physicians who left rural practice for urban areas must return after at least three years to requalify. It also states that the Department of Revenue will issue necessary rules to administer the program, and the act would take effect immediately after passage.

Who It Affects

• Rural physicians who practice and live in rural Alabama communities would be eligible for a larger credit for more years.
• Physicians who previously practiced in rural areas but left for urban areas would need to return to rural practice for at least three years to requalify for the credit.

Key Provisions

• Credit amounts and durations are increased: $5,000 for up to five years (existing); $6,000 for six consecutive years starting 2014; $7,000 for seven consecutive years starting 2015; $8,000 for eight consecutive years starting 2016.
• Eligibility rules kept with an added return-eligibility condition for those who left rural practice, requiring a three-year return after urban practice to requalify.
• No shifting between qualifying years for individuals; progression must follow the specified schedule.
• Department of Revenue to promulgate rules to implement the changes; act becomes effective immediately upon passage.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation