AL SB62

Extends the rural physician income tax credit from ending in 2017 to running through 2022 tax year, increasing the allowable credit period from 5 consecutive years to 10 consecutive years.

Expands the tax credit to include rural dentists who practice and reside in areas of critical need, with the same $5,000 annual credit amount available to physicians.

Defines "area of critical need" as any location in Alabama not within a municipality of 25,000+ population or within 10 miles of an urbanized area as defined by the U.S. Census Bureau.

Requires both rural physicians and dentists to practice an annual average of at least 20 hours per week and maintain residence in the critical need area to qualify.

Establishes that physicians who received credits under the prior program through 2017 can receive up to 10 years of total credits under the new program, with prior years subtracted from the 10-year limit.