SR137 Alabama 2021 Session

Summary

Primary Sponsor

Bobby D. SingletonSenator

Democrat

Co-Sponsors

Linda Coleman-MadisonKirk HatcherRodger Smitherman

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

This Senate resolution promotes enacting 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

It urges the legislature to pass laws creating a $1,000 tax credit for licensed nurses who provided care to COVID-19 patients. The credit would be available to nurses who can attest to providing such care in any clinical setting during the years 2020 and/or 2021. The resolution covers eligibility for services in either year or both.

Who It Affects

• Licensed nurses in Alabama who cared for COVID-19 patients in 2020 and/or 2021 and could attest to that care (potential recipients of the credit).
• State tax administration and healthcare facilities that would verify and support the attestation if the credit is enacted.

Key Provisions

• Promotes the enactment of legislation to implement a $1,000 Alabama Income Tax Credit for licensed nurses who provided care and support to COVID-19 patients.
• Eligibility requires attestation that the nurse provided care and support to COVID-19 patients in any clinical environment during the calendar years 2020, 2021, or both.

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

Subjects

Resolutions, Legislative