Loading chat...
AL SB227
Bill
Status
4/20/2023
Primary Sponsor
Larry Stutts
Click for details
AI Summary
-
Authorizes Alabama individual income tax credits for physicians and dentists who provide medically necessary health care to medically indigent persons at no cost.
-
Defines "medically indigent person" as any person or dependent requiring medically necessary hospital or health care services who lacks public or private third-party coverage and has insufficient personal resources for needed care.
-
Tax credits are effective for tax years beginning January 1, 2024, through the 2028 tax year, unless extended by legislative action.
-
Requires the Department of Revenue to adopt rules to implement and administer the tax credit program.
-
Becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Relating to state income tax credits; to authorize a tax credit to physicians and dentists who provide medically necessary health care to a medically indigent person at no cost; and to provide for the adoption of rules.
Last Action
Introduced and Referred to Senate Finance and Taxation Education
4/20/2023