HJR74 Alabama 2021 Session

Summary

Primary Sponsor

Laura HallRepresentative

Democrat

Session

Regular Session 2021

Title

Tax credits, promote tax credit for nurses caring for COVID-19 patients during 2020 or 2021 or both years

Summary

A House resolution urging the creation of a $1,000 Alabama income tax credit for licensed nurses who cared for COVID-19 patients during 2020 and/or 2021.

What This Bill Does

If enacted, the credit would reduce a nurse's Alabama income tax by $1,000. It would apply to licensed nurses who attest to providing care and support to COVID-19 patients in any clinical environment during 2020, 2021, or both. The resolution itself does not create the credit; it promotes passing legislation to implement this credit and requires attestation by the nurse to qualify.

Who It Affects

• Licensed nurses in Alabama who cared for COVID-19 patients during 2020 and/or 2021 and could attest to that care (potential recipients of the credit).
• Alabama's tax administration (e.g., the Department of Revenue) to administer and verify the credit if such legislation is enacted, including handling attestations from nurses.

Key Provisions

• Promotes legislation to implement a $1,000 Alabama income tax credit for licensed nurses who attest to providing care and support to COVID-19 patients in any clinical environment during 2020, 2021, or both.
• The credit would be claimed against Alabama individual income tax and would require the nurse to attest to the care provided in the specified years.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Resolutions, Legislative