HB321 Alabama 2015 Session

Summary

Primary Sponsor

Elaine Beech

Democrat

Session

Regular Session 2015

Title

Income tax credit, to physicians, physician assistants, and advanced practice nurse for providing clinical rotation in community based health clinics

Summary

HB321 would create state income tax credits for physicians, physician assistants, and advanced practice nurses who provide unpaid clinical rotations at community-based clinics.

What This Bill Does

If enacted, starting with the 2016 tax year, eligible providers who give at least three uncompensated clinical rotations annually to students in approved Alabama medical programs can claim a tax credit against the state income tax: $1,000 for physicians, $750 for physician assistants, and $750 for advanced practice nurses. Each rotation must include at least 80 hours of community-based instruction in specified medical areas, and the clinic cannot be owned or operated by a qualified school. The program is administered and certified by the qualified school or program that accredits the rotations, and the act becomes effective on the first day of the third month after passage and approval.

Who It Affects

• Physicians in community-based clinics not owned or operated by a qualified school who provide three or more unpaid clinical rotations per year to students in state medical programs (eligible for a $1,000 credit).
• Physician assistants and advanced practice nurses in community-based clinics not owned or operated by a qualified school who provide three or more unpaid clinical rotations per year to students in state PA or NP programs (eligible for a $750 credit each).

Key Provisions

• Provides income tax credits against Alabama income tax: $1,000 for community-based physicians, $750 for community-based physician assistants, and $750 for community-based advanced practice nurses, for providing at least three uncompensated clinical rotations per year.
• Rotations must occur in a clinic not owned or operated by a qualified school and must be arranged through an agreement with a qualified school or program.
• Each clinical rotation must include at least 80 hours of community-based instruction in specified medical areas (family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery).
• Qualified schools or programs responsible for accrediting the rotations administer and certify eligibility for the tax credits.
• Definitions are created for key terms: clinical rotation, community-based physician/physician assistant/advanced practice nurse, and qualified school.
• Credits begin with the 2016 tax year and are claimed against the state income tax (Section 40-18-2).
• Effective date: first day of the third month after passage and governor approval.

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

Subjects

Income Tax