HB352 Alabama 2017 Session

Summary

Primary Sponsor

Tim WadsworthRepresentative

Republican

Session

Regular Session 2017

Title

Rural physician tax credit, Secs. 40-18-130, 40-18-131, 40-18-132 am'd.

Summary

HB352 would cap the rural physician income tax credit at five total years and revise the definitions related to rural physicians and rural healthcare facilities.

What This Bill Does

If enacted, the bill would set a five-year limit on how many years a rural physician can claim the tax credit. It defines who counts as a rural physician and what counts as a small or rural county and hospital. It keeps the credit amount at $5,000 per eligible year and requires the Department of Revenue to create and enforce rules to administer the credit.

Who It Affects

• Rural physicians who practice in small or rural communities would be eligible for the $5,000 credit but limited to five total years of claimed credit.
• Rural communities, small or rural hospitals, and the Department of Revenue would be affected by the new definitions and the administration of the five-year credit, potentially influencing physician recruitment/retention in rural areas.

Key Provisions

• Defines rural physician as an Alabama-licensed physician who practices and resides in a small or rural community and has admission privileges to a small or rural hospital in the county.
• Defines small or rural community county as a county with fewer than 25,000 residents (per the latest decennial census) that has a hospital with an emergency room.
• Defines a small or rural hospital as an acute care hospital with fewer than 105 beds and located more than 20 miles from another Alabama acute care hospital, or one that receives Medicare rural reimbursement.
• Limits the tax credit for rural physicians to a total of five consecutive tax years.
• Maintains the credit amount at $5,000 per year and requires the Department of Revenue to promulgate rules to implement and administer the credit.
• Effective date: the act becomes effective on the first day of the third month following its passage and 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

Tax Credits