HB102 Alabama 2018 Session

Summary

Primary Sponsor

April WeaverSenator

Republican

Session

Regular Session 2018

Title

Income tax credit, extend rural tax credits to certified registered nurse practitioners who practice in small or rural communities, Secs. 40-18-130 to 40-18-132, inclusive, am'd.

Summary

The bill would extend Alabama's rural income tax credit to certified registered nurse practitioners who work in small rural communities, offering a $5,000 credit for up to five consecutive tax years.

What This Bill Does

It adds rural certified registered nurse practitioners to the existing rural physician tax credit. Eligible CRNPs must be licensed, reside in and practice in a small or rural community, and average at least 20 hours of practice per week; the credit amount is $5,000 per year and can be claimed for up to five consecutive tax years, starting in the 2018 tax year. There are transitional rules: CRNPs already practicing in a rural community on the act’s effective date cannot receive the credit, and those who left rural practice for urban work must return to a rural setting for at least three years to qualify again; the Department of Revenue will set rules to administer the program, and the act takes effect immediately after passage and approval.

Who It Affects

• Rural certified registered nurse practitioners who practice in small rural communities and reside there, as they would be eligible for a $5,000 tax credit for up to five consecutive years if they meet the hour and residency requirements.
• Rural communities and small rural hospitals in Alabama, which may benefit from increased recruitment and retention of CRNPs to improve access to care in low-population areas.

Key Provisions

• Extends the rural income tax credit of $5,000 to rural certified registered nurse practitioners who reside and practice in small rural communities, starting with the 2018 tax year.
• Defines rural CRNP eligibility as a licensed CRNP who practices and resides in a small or rural community and averages at least 20 hours of practice per week.
• Sets eligibility conditions mirroring physicians: no credit for those already practicing in a small or rural community on the act’s effective date; those who previously practiced in rural areas must return after urban practice for at least three years to qualify.
• Allows the credit to be claimed for up to five consecutive tax years.
• Provides definitions for rural communities, small or rural hospitals, and the criteria used to determine what counts as rural for the program.
• Requires the Department of Revenue to issue rules necessary to implement and administer the credit and states that the act becomes effective immediately upon passage and gubernatorial 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

Income Tax Credits