AL SB81

Grant a $5,000 income tax credit to certified registered nurse practitioners (CRNPs) who practice and reside in small or rural Alabama communities beginning with the 2018 tax year.

Define eligible rural communities as having fewer than 25,000 residents per the latest decennial census and containing a hospital with an emergency room.

Restrict credit eligibility to those not already practicing in rural areas at the bill's effective date, and require those with prior rural practice experience to work in urban or large communities for at least 3 years before returning to rural practice to claim the credit.

Allow the tax credit to be claimed for no more than 5 consecutive tax years.

Require the Department of Revenue to promulgate rules to implement and administer the credit program.