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

Summary

SB249 would create state income tax credits for physicians, physician assistants, and advanced practice nurses who provide unpaid clinical rotations at community-based clinics to students in Alabama's state medical programs.

What This Bill Does

It establishes income tax credits for three provider types: $1,000 for physicians, $750 for physician assistants, and $750 for advanced practice nurses, awarded to those who give at least three unpaid clinical rotations per year. Rotations must occur at community-based clinics not owned or operated by a qualified school, with each rotation including at least 80 hours of instruction in specified areas. The program requires certification and administration by the relevant qualified school or program, tying credits to approved rotations. The credits would apply starting with the 2016 tax year against Alabama's income tax (40-18-2).

Who It Affects

• Physicians who work at community-based clinics and provide at least three unpaid clinical rotations annually (eligible for a $1,000 credit).
• Physician assistants who work at community-based clinics and provide at least three unpaid clinical rotations annually (eligible for a $750 credit).
• Advanced practice nurses who work at community-based clinics and provide at least three unpaid clinical rotations annually (eligible for a $750 credit).
• Students in Alabama state medical, physician assistant, or advanced practice nurse programs who receive rotations through these community-based clinics (benefit indirectly through expanded training opportunities).

Key Provisions

• Defines terms: clinical rotation, community-based physician/physician assistant/advanced practice nurse, and qualified school (accredited programs).
• Beginning with the 2016 tax year, eligible providers can claim a tax credit against Alabama income tax for unpaid rotations: $1,000 for physicians, $750 for physician assistants, and $750 for advanced practice nurses.
• Requires a minimum of three clinical rotations per year with at least 80 hours of community-based instruction in specified medical areas (family medicine, internal medicine, pediatrics, obstetrics/gynecology, emergency medicine, psychiatry, or general surgery).
• Rotations must be provided through an agreement with a qualified school and certified by the administering school or program.
• Credits are limited to credits against the Alabama income tax and are contingent on meeting the above criteria; the act specifies an effective date and certification process.

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