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AL SB186
Bill
Status
4/6/2023
Primary Sponsor
April Weaver
Click for details
AI Summary
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Establishes the Preceptor Tax Incentive Program to provide income tax credits for unpaid community-based clinical preceptors who train health professions students in rural and underserved areas of Alabama.
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Provides $500 per 160-hour clinical rotation (up to $6,000 annually) for physician, dentist, and optometrist preceptors serving medical, dental, and optometric students.
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Provides $425 per 160-hour clinical rotation (up to $5,100 annually) for physician assistant, nurse practitioner, certified nurse midwife, and certified registered nurse anesthetist preceptors.
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Limits participants to maximum of 12 clinical preceptorships per calendar year and requires registration with the Alabama Statewide Area Health Education Center Program Office to be eligible.
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Takes effect on the first day of the third month following passage and approval by the Governor, with credits available beginning with the 2023 tax year.
Legislative Description
Relating to state income tax; to establish the Preceptor Tax Incentive Program to provide income tax credit incentives for certain medical students who train in rural and underserved counties in the state.
Last Action
Introduced and Referred to Senate Finance and Taxation Education
4/6/2023