AL HB352

Amends Alabama Code sections 40-18-130, 40-18-131, and 40-18-132 to modify the rural physician income tax credit program.

Limits the $5,000 annual tax credit for qualifying rural physicians to a maximum of five total tax years (previously allowed for consecutive years from original 1994 enactment).

Changes the credit eligibility start date from 1994 to January 1, 2016, and applies the five-year limit to physicians who previously received the credit and practiced in a small or rural county.

Defines eligible rural physicians as those licensed in Alabama who practice and reside in a community with less than 25,000 residents that has a hospital with an emergency room, and who have admission privileges to a qualifying rural hospital.

Becomes effective on the first day of the third month following passage and approval by the Governor.