SB81 Alabama 2017 Session

Summary

Primary Sponsor

Paul Bussman

Republican

Session

Regular Session 2017

Title

Taxation, $5,000 income tax credit given to certain rural certified registered nurse practitioners

Summary

The bill creates a $5,000 state income tax credit for rural certified registered nurse practitioners who practice in Alabama’s small or rural communities, for up to five consecutive tax years beginning in 2018.

What This Bill Does

Starting with the 2018 tax year, eligible rural CRNPs can claim a $5,000 credit against Alabama's state income tax. The bill defines who qualifies as a rural CRNP and what counts as a small or rural community or hospital. There are eligibility restrictions: the credit cannot be claimed by a rural CRNP who, on the act’s effective date, is already practicing in a small or rural community, and a rural CRNP who previously practiced in a rural area must return to rural practice after urban practice for at least three years to be eligible. The credit may be claimed for up to five consecutive tax years, and the Alabama Department of Revenue will set rules to implement and administer the credit.

Who It Affects

• Rural certified registered nurse practitioners (CRNPs) who practice and reside in small or rural Alabama communities and meet the eligibility conditions for the credit.
• Alabama’s Department of Revenue, which will implement the credit and issue rules to administer it.

Key Provisions

• Creates a $5,000 income tax credit for rural CRNPs starting with the 2018 tax year.
• Defines rural CRNP, small or rural community (pop. < 25,000 with a hospital ER), and small or rural hospital criteria (less than 105 beds and >20 miles from another Alabama acute care hospital, or Medicare rural-reimbursement recipient).
• Eligibility restrictions: no credit if the CRNP is practicing in a small/rural community on the effective date; if the CRNP previously practiced in a rural area, they must return to rural practice after urban practice for at least three years to qualify; credit allowed for up to five consecutive tax years.
• The Department of Revenue will promulgate rules to implement and administer the act.

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