Alabama 2025 Regular Session

Alabama House Bill HB239 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB239INTRODUCED
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3	3	HB239
4	4	RJGFNMN-1
5	5	By Representatives Bolton, Starnes, Mooney
6	6	RFD: Ways and Means Education
7	7	First Read: 11-Feb-25
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12	12	5 RJGFNMN-1 01/27/2025 PMG (L)PMG 2025-210
13	13	Page 1
14	14	First Read: 11-Feb-25
15	15	SYNOPSIS:
16	16	Under existing law, rural physicians qualify for
17	17	an income tax credit if they meet certain
18	18	qualifications. Specifically, a physician must have
19	19	admission privileges to a small or rural hospital and
20	20	must practice and reside in a community that has a
21	21	population less than 25,000 residents and has a
22	22	hospital with an emergency room.
23	23	This bill would delete the requirement that a
24	24	physician must reside in a community that has a
25	25	hospital with an emergency room in order to qualify for
26	26	the tax credit.
27	27	A BILL
28	28	TO BE ENTITLED
29	29	AN ACT
30	30	Relating to the rural physician tax credit; to amend
31	31	Sections 40-18-131, Code of Alabama 1975, to revise the
32	32	qualifications for eligibility; and to provide for retroactive
33	33	effect.
34	34	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
35	35	Section 1. Section 40-18-131, Code of Alabama 1975, is
36	36	amended to read as follows:
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64	64	28 HB239 INTRODUCED
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66	66	amended to read as follows:
67	67	"§40-18-131
68	68	(a) For the Effective for tax years ending on or before
69	69	December 31, 2024, for purposes of this article, the following
70	70	words have the following meanings, respectively, unless the
71	71	context clearly indicates otherwise:
72	72	(1) RURAL PHYSICIAN. A physician licensed to practice
73	73	medicine in Alabama who practices and resides in a small or
74	74	rural community and has admission privileges to a small or
75	75	rural hospital.
76	76	(2) SMALL OR RURAL COMMUNITY. A community in Alabama
77	77	that has less than 25,000 residents according to the latest
78	78	decennial census and has a hospital with an emergency room.
79	79	(3) SMALL OR RURAL HOSPITAL. An acute care hospital
80	80	that meets one of the following requirements:
81	81	a. Contains less than 105 beds and is located more than
82	82	20 miles, under normal travel conditions, from another acute
83	83	care hospital located in Alabama.
84	84	b. Receives Medicare rural reimbursement from the
85	85	federal government.
86	86	(b) Effective for tax years beginning on or after
87	87	January 1, 2025, for purposes of this article, the following
88	88	words have the following meanings, respectively, unless the
89	89	context clearly indicates otherwise:
90	90	(1) RURAL PHYSICIAN. A physician licensed to practice
91	91	medicine in Alabama who practices in a small or rural
92	92	community, resides in a small or rural community, and has
93	93	admission privileges to a small or rural hospital.
94	94	(2) SMALL OR RURAL COMMUNITY. A community in Alabama
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124	124	(2) SMALL OR RURAL COMMUNITY. A community in Alabama
125	125	that has less than 25,000 residents according to the latest
126	126	decennial census.
127	127	(3) SMALL OR RURAL HOSPITAL. An acute care hospital
128	128	that meets one of the following requirements:
129	129	a. Contains less than 105 beds and is located more than
130	130	20 miles, under normal travel conditions, from another acute
131	131	care hospital located in Alabama.
132	132	b. Receives Medicare rural reimbursement from the
133	133	federal government. "
134	134	Section 2. This act shall become effective immediately.
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