SB402 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

SB402 would create income tax credits for physicians, physician assistants, and advanced practice nurses who supervise unpaid clinical rotations for Alabama students in state medical programs.

What This Bill Does

It lets eligible supervising clinicians claim a tax credit for providing at least three unpaid clinical rotations each year, with each rotation totaling at least 80 hours in areas like family medicine, internal medicine, pediatrics, OB-GYN, emergency medicine, psychiatry, or general surgery. The credits are $1,000 for supervising physicians and $750 for supervising physician assistants and supervising advanced practice nurses. The program is administered and certified by the qualified schools or programs that oversee the rotations, and the credit would start in the 2016 tax year.

Who It Affects

• Supervising physicians, physician assistants, and advanced practice nurses who provide at least three unpaid clinical rotations annually to students in Alabama state medical, PA, or APN programs (eligible for the stated tax credits).
• Qualified schools and Alabama state medical, physician assistant, and advanced practice nurse programs that administer and certify the clinical rotations.

Key Provisions

• Credit amounts: $1,000 for supervising physicians; $750 for supervising physician assistants; $750 for supervising advanced practice nurses.
• Eligibility: at least three clinical rotations per year, with each rotation including at least 80 hours in specified medical areas, provided without compensation.
• Definitions: clinical rotation, qualified school, supervising physician, supervising physician assistant, and supervising advanced practice nurse defined in detail.
• Administration: the program is administered and certified by the qualified school or accrediting body overseeing the rotations.
• Effective date: credits begin with the 2016 tax year; act becomes law on the first day of the third month after passage/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