Under current law, physicians must have admission privileges to a small or rural hospital and must practice and reside in a community that has a hospital with an emergency room and a population of less than 25,000 to qualify for tax credits.
The bill would eliminate the requirement that physicians live in a community that has a hospital with an emergency room. The new bill, as well as current law, defines a rural physician as “a physician licensed to practice medicine in Alabama who practices and resides in a small or rural community and has admission privileges to a small or rural hospital,” according to the report.
Both the new bill and current law also define a “small or rural hospital” as being an acute care hospital that either has less than 105 beds and is located more than 20 miles away from another acute care hospital, or receives Medicare rural reimbursements.
The new bill would maintain the definition of “small or rural community” as having less than 25,000 residents. If passed, it would go into effect immediately.
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