SB81

ENGROSSED

By Senator Bussman

A BILL TO BE ENTITLED AN ACT

Relating to taxation; to grant a $5,000 income tax credit to certain rural certified registered nurse practitioners.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. (a) For the purposes of this section, the following terms shall have the following meanings:

(1) RURAL CERTIFIED REGISTERED NURSE PRACTITIONER (CRNP). A registered nurse who has been certified by the Board of Nursing to engage in the practice of advanced practice nursing in the state as a CRNP, who practices and resides in a small or rural community and who practices an annual average of at least 20 hours per week.

(2) SMALL OR RURAL COMMUNITY. A community in Alabama, not located in an urbanized area, that has less than 25,000 residents according to the latest decennial census.

(3) SMALL OR RURAL HOSPITAL. An acute care hospital that meets one of the following requirements:

a. Contains less than 105 beds and is located more than 20 miles, under normal travel conditions, from another acute care hospital located in Alabama.

b. Receives Medicare rural reimbursement from the federal government.

(b) Commencing with the 2018 tax year and ending with the 2022 tax year, unless specifically extended by an act of the Legislature, a person qualifying as a rural CRNP shall be allowed a credit against the tax imposed by Section 40-18-2, Code of Alabama 1975, in the sum of five thousand dollars ($5,000). No credit shall be allowed to a rural CRNP who, on the effective date of this section, is practicing in a small or rural community. No credit shall be allowed to a rural CRNP who has previously practiced in a small or rural community unless, after the effective date of this section, that rural CRNP returns to practice in a small or rural community after having practiced in a large or urban community for at least three years. The tax credit may be claimed for not more than five consecutive tax years. The Department of Revenue shall promulgate any rules necessary to implement and administer this act.

Section 2. This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Taxation

Nurse Practitioners

Tax Credits