HB236 Summary

• Extends the existing $5,000 state income tax credit for rural physicians to include certified registered nurse anesthetists beginning with the 2020 tax year.

• Defines a rural certified registered nurse anesthetist as a nurse licensed in Alabama who practices and resides in a community with fewer than 25,000 residents and works an average of at least 20 hours per week.

• Restricts the credit to nurse anesthetists who were not practicing in rural areas before January 1, 2020, or who return to rural practice after working in urban/large communities for at least three years.

• Allows the $5,000 tax credit to be claimed for a maximum of five consecutive tax years.

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