SB187 Summary

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

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

• Allows certified registered nurse anesthetists who begin practicing in rural areas after January 1, 2020 to claim the $5,000 credit for up to five consecutive tax years, with restrictions on prior rural practice eligibility.

• Updates legislative intent language to include recruitment and retention of both physicians and certified registered nurse anesthetists in small or rural communities.

• Becomes effective immediately upon passage and gubernatorial approval.