HB48 Alabama 2017 Session

Summary

Primary Sponsor

April WeaverSenator

Republican

Session

Regular Session 2017

Title

Income tax credits, increase for rural physicians and dentists, Secs. 40-18-130 to 40-18-132, inclusive, am'd.

Summary

HB48 would extend Alabama’s rural physician tax credit from 5 to 10 years and add rural dentists to the program, keeping the $5,000 annual credit.

What This Bill Does

The bill changes the income tax credits for rural health care workers. It increases the credit period for rural physicians from 5 to 10 consecutive years and adds dentists who live and practice in small rural communities as eligible recipients. It defines what counts as a rural physician or dentist and what qualifies as a small rural community or hospital, and it maintains the $5,000 per-year credit. There is also a transitional rule for physicians who already received the old credit, allowing up to 10 years total with remaining years credited at $5,000 per year.

Who It Affects

• Rural physicians who practice in small rural Alabama communities will be eligible for a $5,000 tax credit for up to 10 years (previously 5 years). They must practice and reside in small rural communities and have hospital privileges, with an average minimum of 20 hours per week.
• Rural dentists who reside and practice in small rural communities will be eligible for the same $5,000 annual tax credit for up to 10 years, with eligibility defined similarly by practice hours and community/hospital criteria.

Key Provisions

• Increase the rural physician tax credit duration from 5 to 10 consecutive tax years.
• Extend the tax credit to rural dentists who practice and reside in small rural communities.
• Define terms: rural physician, rural dentist, small or rural community, and small or rural hospital (including location, hospital size, and service criteria).
• Maintain the credit amount at $5,000 per year for up to 10 years.
• Include a transitional rule for physicians who previously received the credit under the old law, allowing up to 10 years total with remaining years credited at $5,000 per year.

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