SB186 Alabama 2023 Session

Summary

Primary Sponsor

April Weaver Senator

Republican

Session

Regular Session 2023

Title

Relating to state income tax; to establish the Preceptor Tax Incentive Program to provide income tax credit incentives for certain medical students who train in rural and underserved counties in the state.

Description

This bill would establish the Preceptor Tax Incentive Program to provide an opportunity for students enrolled in certain health professions training programs to train in rural and underserved counties in the state and to address primary care shortages in the state.

This bill would provide an income tax credit incentive of $500 for each 160-hour clinical preceptorship rotation per calendar year for an otherwise unpaid community-based faculty preceptor physician for the following types of students: Medical allopathic or osteopathic, dental, and optometric.

This bill would also provide an income tax credit incentive of $425 for each 160-hour clinical preceptorship rotation per calendar year for an otherwise unpaid community-based certified registered nurse practitioner, certified nurse midwife, certified registered nurse anesthetist, or physician assistant.

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