SB227 Alabama 2023 Session

Summary

Primary Sponsor

Larry StuttsSenator

Republican

Session

Regular Session 2023

Title

Relating to state income tax credits; to authorize a tax credit to physicians and dentists who provide medically necessary health care to a medically indigent person at no cost; and to provide for the adoption of rules.

Summary

SB227 would authorize a state income tax credit for Alabama physicians and dentists who provide medically necessary health care to medically indigent individuals at no cost, with rules to be set by the Department of Revenue.

What This Bill Does

The bill creates a new Alabama individual income tax credit for doctors and dentists who give medically necessary care at no charge to medically indigent patients. It applies to tax years 2024 through 2028, unless extended by the Legislature. The Department of Revenue would adopt rules to implement and administer the credit.

Who It Affects

• Physicians and dentists licensed in Alabama who provide medically necessary care to medically indigent patients at no cost and may claim the credit on their Alabama personal income tax returns.
• Medically indigent patients who receive free, medically necessary health care; the program improves access to care, though the bill does not provide direct payments to patients.

Key Provisions

• Establishes an Alabama individual income tax credit for physicians or dentists who provide medically necessary health care to a medically indigent person at no cost.
• Defines key terms: Physician, Dentist, and Medically Indigent Person.
• Credit is available for tax years 2024 through 2028, starting with the 2024 tax year.
• Department of Revenue must adopt rules to implement and administer the credit.
• The act becomes effective immediately after passage and approval.

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