SB187 Alabama 2019 Session

Summary

Primary Sponsor

Bobby D. SingletonSenator

Democrat

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

SB 187 would extend Alabama's rural tax credit to rural certified registered nurse practitioners and certified registered nurse anesthetists, granting a $5,000 per-year credit for up to 10 years starting in 2019.

What This Bill Does

The bill adds rural CRNPs and rural CRNAs to the existing rural physician tax credit. Each eligible practitioner would receive a $5,000 credit against state income tax for up to 10 consecutive years, beginning with the 2019 tax year. Eligibility requires practicing in a small or rural community (defined in the bill) for an average of at least 20 hours per week, and the practitioner must not be practicing in a rural community as of the effective date; if they previously practiced in a rural area, they must return after urban work for at least three years. The Department of Revenue would issue rules to implement the program.

Who It Affects

• Rural certified registered nurse practitioners (CRNPs) who practice in small or rural communities (20 hours per week minimum) would be eligible for a $5,000 per-year tax credit for up to 10 years, starting in 2019.
• Rural certified registered nurse anesthetists (CRNAs) who practice in small or rural communities (20 hours per week minimum) would be eligible for a $5,000 per-year tax credit for up to 10 years, starting in 2019.

Key Provisions

• Extends the rural tax credit to rural CRNPs and rural CRNAs who practice in small or rural communities.
• Credit amount is $5,000 per year, beginning with the 2019 tax year.
• Eligibility requires practice in a small or rural community for an average of at least 20 hours per week and residence in such a community.
• Credit may be claimed for up to 10 consecutive tax years.
• Not allowed to CRNPs/CRNAs who are already practicing in a rural community on the effective date; those who previously practiced in a rural area must return after urban practice for at least three years to qualify.
• The Department of Revenue will promulgate rules to implement and administer the credit.
• The act becomes effective immediately upon passage and applies starting with the 2019 tax year.

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