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Read. Follow. Verify.Alabama HB 115 raises rural physician tax credit to $10,000 and sunsets existing program
Last action · January 13, 2026: Pending Committee Action in House of OriginSponsor: Ed Oliver
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What This Bill Would Do
Alabama HB 115 moves up the termination date of the existing $5,000 to December 31, 2026, and establishes a new $10,000 tax credit effective for tax years beginning on or after January 1, 2027. The measure sets eligibility criteria requiring qualifying physicians to live and practice in rural communities with populations of 75,000 or less, administered through the Alabama Statewide Area Health Education Center Program Office starting October 1, 2026.
Qualifying s stand to receive an increased annual of $10,000 for up to four years, while existing credit recipients may complete their remaining five-year eligibility period under specific transitional rules.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Rural physicians
Physicians meeting rural residency and practice requirements face a shortened timeline for the existing $5,000 tax credit and become eligible for an increased $10,000 annual tax credit under the new program.
Alabama Statewide Area Health Education Center Program Office
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What is the monetary amount of the new rural physician tax credit?
Who administers the tax credit certification process?
What defines a rural community under the new division?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- Jan 13, 2026HouseCommitteePending Committee Action in House of Origin
- Jan 13, 2026HouseIntroducedRead for the first time and referred to the House Committee on Ways and Means Education
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Restructuring of Rural Physician Tax Incentive
The legislation sunsets the existing $5,000 credit early while doubling the incentive amount to $10,000 under a newly structured division with stricter re-entry rules for physicians who previously practiced in rural areas.
Connected Entities
Sources
alison.legislature.state.al.us
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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