AL SB249

Provides a $1,000 annual income tax credit to physicians who work at community-based medical clinics and provide at least three unpaid clinical rotations annually to students in state medical, osteopathic medical, physician assistant, or advanced practice nurse programs.

Provides a $750 annual income tax credit to physician assistants who work at community-based medical clinics and provide at least three unpaid clinical rotations annually to students in state physician assistant programs.

Provides a $750 annual income tax credit to advanced practice nurses who work at community-based medical clinics and provide at least three unpaid clinical rotations annually to students in state advanced practice nurse programs.

Requires each clinical rotation to include a minimum of 80 hours of instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery.

Tax credits are effective beginning with the 2016 tax year and require certification by the qualified school or program accrediting the clinical rotations.