HB223 Alabama 2016 Session

Summary

Primary Sponsor

Elaine Beech

Democrat

Session

Regular Session 2016

Title

Income tax credits, increase for rural physicians and dentists, Sec. 40-18-132 am'd.

Summary

The bill would raise and broaden the rural income tax credit for doctors to $10,000 per year for 10 years for those who practice and live in rural Alabama communities, starting in 2016.

What This Bill Does

If enacted, rural physicians and now rural dentists who practice and reside in rural communities would receive a $10,000 state income tax credit each year for 10 consecutive years. The credit is expanded to include dentists in addition to physicians. The Department of Revenue would set up the rules to administer the credit, and the credit would start with the 2016 tax year and apply immediately after the bill becomes law.

Who It Affects

• Rural physicians who practice and reside in rural Alabama communities will be eligible for a $10,000 annual tax credit for 10 years.
• Rural dentists who practice and reside in rural Alabama communities will be eligible for the same $10,000 annual tax credit for 10 years (added by the bill).

Key Provisions

• Raises the credit for rural physicians from $5,000 (for up to 5 years) to $10,000 per year for 10 consecutive years, beginning with the 2016 tax year.
• Expands eligibility to include dentists who practice and reside in a rural community, in addition to physicians.
• Requires the Department of Revenue to promulgate rules and regulations to implement the credit.
• Effective immediately upon passage and approval by the Governor.

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

Subjects

Taxation