HB102 Summary

• Extends the existing $5,000 state income tax credit to certified registered nurse practitioners (CRNPs) who practice and reside in small or rural communities, starting with the 2018 tax year.

• Defines a CRNP as a nurse licensed in Alabama who practices in a small or rural community and maintains an annual average of at least 20 hours per week of practice.

• Limits the tax credit to five consecutive tax years and prohibits credits for CRNPs already practicing in rural communities on the effective date, unless they return after practicing in an urban community for at least three years.

• Defines "small or rural community" as an Alabama community with fewer than 25,000 residents according to the latest decennial census and a hospital with an emergency room.

• Updates the legislative intent to include both physicians and advance practice nurses in recruitment and retention programs for rural Alabama communities.