AL HJR74

Promotes enactment of legislation to implement a $1,000 Alabama Income Tax Credit for licensed nurses who provided care to COVID-19 patients during calendar year 2020, 2021, or both.

Applies to nurses who can attest to providing care and support to COVID-19 patients in any clinical environment for any period of time during the specified years.

Compares nurses' COVID-19 service to combat duty, noting they faced heightened personal risk of disease contraction and potential transmission to their families while often lacking adequate personal protective equipment.

Acknowledges that prolonged exposure to life-threatening work environments can result in post-traumatic stress disorder with debilitating long-term health effects.