SB249 Alabama 2015 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

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

Description

Under existing law, there is no income tax credit for a physician, assistant to physician, or advanced practice nurse who works at a community based medical clinic that is not owned or operated by a medical school who provides clinical rotations without compensation to students enrolled in state medical programs.

This bill would provide an income tax credit of $1,000 to a physician who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state medical or osteopathic medical program, a physician assistant program, or an advanced practice nurse program.

This bill would provide an income tax credit of $750 to a physician assistant who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state physician assistant program.

This bill would also provide an income tax credit of $750 to an advanced practice nurse who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state nurse practitioner program.

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Subjects

Income Tax