HB236 Alabama 2019 Session

Summary

Primary Sponsor

Kyle South

Republican

Session

Regular Session 2019

Title

State income tax credits, to extend rural practice tax credit to certified registered nurse practitioners and certified registered nurse anesthetists, Secs. 40-18-130, 40-18-131, 40-18-132 am'd.

Summary

HB 236 would extend Alabama's rural tax credit from physicians to rural nurse practitioners and nurse anesthetists, offering a $5,000 credit per year for up to 10 years starting in 2019 for those who practice in rural areas.

What This Bill Does

The bill adds CRNPs and CRNAs who practice in rural areas to the existing rural physician tax credit. Eligible CRNPs/CRNAs must practice and reside in a small or rural community and average at least 20 hours per week. The credit is $5,000 per year and may be claimed for up to 10 consecutive tax years, with rules preventing credit if currently practicing in a rural area as of the act’s effective date and requiring a return to rural practice after urban work for at least three years. The Department of Revenue would issue implementing rules, and the credit applies starting with the 2019 tax year.

Who It Affects

• Rural certified registered nurse practitioners and certified registered nurse anesthetists who practice in small or rural Alabama communities and meet the 20 hours per week requirement.
• Small or rural Alabama communities and their hospitals, which may benefit from improved recruitment and retention of CRNPs/CRNAs due to the new tax credit.

Key Provisions

• Extends the rural physician tax credit to include rural CRNPs and CRNAs who practice in rural areas.
• Credit amount for qualifying CRNPs/CRNAs is $5,000 per year, available for up to 10 consecutive tax years, beginning with the 2019 tax year.
• Eligibility requires practice and residence in a small or rural community with an average of at least 20 hours per week; definitions of rural community and rural hospital apply.
• No credit for CRNPs/CRNAs who are already practicing in a rural community on the act's effective date; must return to rural practice after urban practice for at least three years to qualify.
• Department of Revenue will establish rules to administer the provisions.

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