SB187 Alabama 2020 Session

Summary

Primary Sponsor

Bobby D. SingletonSenator

Democrat

Session

Regular Session 2020

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

SB187 would extend Alabama's rural physician income tax credit to rural CRNAs, providing a $5,000 annual credit for practicing in rural areas starting in 2020.

What This Bill Does

It creates a new $5,000 annual state income tax credit for certified registered nurse anesthetists who practice in small or rural Alabama communities for up to five consecutive tax years. The CRNA must practice at least 20 hours per week and reside in a rural community, with definitions for rural CRNAs, rural physicians, and small/rural communities. The credit applies to the 2020 tax year and requires the Department of Revenue to issue rules; it also preserves the existing rural physician credit as part of rural health workforce incentives. Eligibility restrictions prohibit certain CRNAs who practiced in rural areas before 2020 from receiving the credit unless they meet specific return-after-urban-practice conditions.

Who It Affects

• Rural certified registered nurse anesthetists (CRNAs) who practice in small or rural Alabama communities and meet the weekly hours and residency criteria would be eligible for a $5,000 annual tax credit (for up to five consecutive years).
• Rural physicians and rural health facilities continue to have the existing rural physician credit; the new CRNA credit complements current incentives and may affect staffing recruitment in rural areas.

Key Provisions

• Extends the rural physician tax credit to rural CRNAs who practice in rural areas.
• Defines rural CRNA, rural physician, small or rural community, and small or rural hospital.
• CRNA credit amount is $5,000 against the state income tax; available starting with the 2020 tax year; may be claimed for up to five consecutive tax years.
• Eligibility restrictions: no credit for CRNAs who practiced in a rural area before January 1, 2020; CRNAs who previously practiced in rural areas may qualify only if they return to rural practice after urban practice for at least three years.
• Department of Revenue will promulgate rules to implement and administer the provisions.
• Effective date: immediate upon governor's signature; applies to the 2020 income tax year.
• The bill amends Sections 40-18-130, 40-18-131, and 40-18-132, Code of Alabama 1975.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation