Alabama 2025 Regular Session

Alabama House Bill HB239

Introduced
2/11/25  

Caption

Rural physician tax credit; eligibility qualifications revised

Impact

If enacted, HB 239 could significantly expand the pool of eligible rural physicians by modifying criteria that have traditionally limited participation in the tax credit program. This change is projected to encourage more doctors to serve in rural communities, where healthcare services are often scarce. By broadening eligibility, the bill seeks to strengthen rural healthcare systems, ultimately leading to improved health outcomes for residents in these areas.

Summary

House Bill 239 aims to amend the existing qualifications for rural physicians to qualify for an income tax credit in Alabama. Under current law, a rural physician must reside in a community that has a hospital with an emergency room to be eligible. This bill proposes to eliminate that requirement, allowing more physicians who provide vital services in rural areas to benefit from the tax incentive, thereby potentially increasing healthcare access in communities with fewer resources.

Contention

As with many healthcare-related bills, HB 239 may face scrutiny from both supporters and opponents. Advocates argue that the bill addresses a critical need for medical professionals in less populated areas, fostering a better healthcare environment. However, critics may question the financial implications of expanding tax credits at a time when funding for healthcare initiatives is already stretched thin. Concerns may also arise regarding the potential for diminishing quality, as the focus shifts to attracting more physicians rather than maintaining stringent qualifications.

Companion Bills

No companion bills found.

Previously Filed As

AL HB291

Physicians, rural physicians income tax credit, existing law repealed and replaced with new income tax credit after December 31, 2024, new credit increased to $10,000 per year for four years, transition provisions

AL HB310

Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized

AL SB223

Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized

AL SB128

Public Health Department State Board of Health, entity abolished and duties transferred to State Committee of Public Health; membership of committee revised; State Health Officer duties and qualifications revised

AL SB74

State Health Officer, qualifications and appointment of revised, authority during states of emergency revised.

AL SB236

Certificate of Need, exempt health care institutions and services in rural areas from requirement

AL HB227

Ethics; laws pertaining to public officials and public employees revised

AL HB358

Relating to child care and workforce development; to establish the employer tax credit and child care provider tax credit; to make legislative findings.

AL HB380

Taxation and revenue; income tax credit for storm shelter construction, extended

AL HB381

Taxation, tax credit for childcare costs incurred by employers and for childcare facilities created

Similar Bills

No similar bills found.