AL SB187

Extends existing $5,000 annual state income tax credit to certified registered nurse practitioners and certified registered nurse anesthetists who practice in rural Alabama communities, beginning with the 2019 tax year.

Requires qualifying nurses to practice and reside in a small or rural community (fewer than 25,000 residents with a hospital emergency room) and work at least 20 hours per week on average annually.

Prohibits credit eligibility for nurses already practicing in rural areas on the bill's effective date and requires those who previously practiced rurally to work in an urban or large community for at least three years before returning to rural practice.

Allows nurses to claim the tax credit for a maximum of 10 consecutive tax years, compared to the five-year limit for physicians under the existing program.

Requires the Alabama Department of Revenue to adopt rules and regulations necessary to implement and administer the program.