HB239 Alabama 2025 Session

Summary

Primary Sponsor

Ronald Bolton Representative

Republican

Session

2025 Regular Session

Title

Rural physician tax credit; eligibility qualifications revised

Description

Under existing law, rural physicians qualify for an income tax credit if they meet certain qualifications. Specifically, a physician must have admission privileges to a small or rural hospital and must practice and reside in a community that has a population less than 25,000 residents and has a hospital with an emergency room.

This bill would delete the requirement that a physician must reside in a community that has a hospital with an emergency room in order to qualify for the tax credit.

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Subjects

Taxation & Revenue