SB22 Alabama 2017 Session

Updated Feb 27, 2026

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Summary

Primary Sponsor: Gerald O. Dial
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: SB22 expands Alabama's rural health tax credits by extending the duration to 10 years for rural physicians and adding a dentist credit for 2017-2021, with physician credits later limited to five years starting in 2022.
What This Bill Does
The bill increases the rural physician tax credit from 5 to 10 consecutive years and extends the credit to rural dentists for 2017-2021, with each eligible recipient receiving $5,000 per year. Beginning in 2022, the rural physician credit is limited to five consecutive tax years, and the bill does not continue the dentist credit beyond 2021 under its current text. It also sets definitions for rural physicians and dentists, small rural communities, and small rural hospitals, and assigns the Department of Revenue to implement rules for administering these credits.

Who It Affects
Rural physicians who live and practice in small rural communities (with at least 20 hours per week and hospital admission privileges) can receive a $5,000 tax credit for up to 10 years during 2017-2021, then up to 5 years starting in 2022.
Rural dentists who live and practice in small rural communities can receive a $5,000 tax credit for up to 10 years during 2017-2021 (the dentist credit is not specified to continue beyond 2021 in the bill as written).

Key Provisions
Amends 40-18-130 to 40-18-132 to extend the tax credit duration to 10 consecutive years for rural physicians and to include rural dentists for 2017-2021.
Keeps the credit amount at $5,000 per eligible individual per year.
Defines rural physician, rural dentist, small or rural community, and small or rural hospital to set eligibility criteria (e.g., practice hours and hospital affiliation).
Specifies time windows: credit for rural physicians previously five years (original), extended to 10 years (2017-2021) for both groups, and then limited to five years for rural physicians starting in 2022; dentist credit beyond 2021 is not continued by this bill.
Requires the Department of Revenue to issue rules to implement and administer the credits.
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