HB180 Alabama 2016 Session

Summary

Primary Sponsor

Elaine Beech

Democrat

Session

Regular Session 2016

Title

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

Summary

HB180 would create Alabama income tax credits for supervising physicians, physician assistants, and advanced practice nurses who provide three or more unpaid clinical rotations to students, with specific credit amounts and requirements.

What This Bill Does

The bill allows a supervising physician to claim a $1,000 tax credit if they provide at least three unpaid clinical rotations annually to students in state medical programs. It also provides a $750 credit for supervising physician assistants and a $750 credit for supervising advanced practice nurses under the same rotation requirements. Each rotation must include at least 80 hours of instruction in designated medical areas and be administered and certified by a qualified Alabama school. The credits would reduce the taxpayer’s Alabama income tax starting with the 2016 tax year, and the act becomes law after governor approval.

Who It Affects

• Supervising physicians who provide three or more unpaid clinical rotations per year and would receive a $1,000 tax credit.
• Supervising physician assistants and supervising advanced practice nurses who provide three or more unpaid clinical rotations per year and would receive a $750 tax credit each.

Key Provisions

• Credits: $1,000 for supervising physicians; $750 for supervising physician assistants; $750 for supervising advanced practice nurses.
• Eligibility: Must provide at least three unpaid clinical rotations to students within a year.
• Rotation hours: Each rotation must include a minimum of 80 hours of instruction.
• Areas covered: Rotations must occur in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery.
• Administration: The qualified school or accrediting program administers and certifies qualifications for the tax credits.
• Tax effect and timing: Credits are against Alabama income tax starting with the 2016 tax year; effective date is the first day of the third month after enactment 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