SB62 Alabama 2018 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2018

Title

State income tax, credits, rural physicians and dentists, extension of credit for residing and practicing in areas of critical need, Sec. 40-18-132 am'd.

Description

Under existing law, an income tax credit is available to rural physicians who practice and reside in rural communities.

Beginning with the 2018 tax year and ending with the 2022 tax year, this bill would provide rural physicians and dentists a state income tax credit in a tax year during which they reside and practice in areas of critical need, and allow the credit to be claimed for up to ten consecutive years.

Show more Show less

Subjects

Taxation