Purpose and Short Title

Official textalison.legislature.state.al.us

This article, the purpose of which is to generate additional funds for eligible rural general acute care, critical access, and rural emergency hospitals to strengthen their financial viability, shall be known and may be cited as the “Rural Hospital Investment Act of 2025.”

Last amended: Act 2025-404, §1.

Source: view the official text

In this chapter (40 sections)

40-18-500 · Short Title
40-18-501 · Exemption from Income Taxes of Certain Income from…
40-18-502 · Rulemaking Authority
40-18-510 · Transfer from Education Trust Fund
40-18-511 · One-Time Refundable Income Tax Credit for Partial Offset of…
40-18-512 · Funding
40-18-520 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-521 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-522 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-523 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-524 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-525 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-526 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-527 · (Repealed by Act 2023-519, § 8, Effective September 29,…
40-18-530 · Short Title
40-18-531 · Tax Credit for Qualified Workforce Housing Projects
40-18-532 · Definitions
40-18-533 · Applications and Awards; Allocation; Nonrefundability;…
40-18-534 · Administration of Workforce Housing Tax Credit Program
40-18-535 · Timing; Reporting Requirements; Rulemaking Authority
40-18-540 · Legislative Findings
40-18-541 · Definitions
40-18-542 · Application for Employee Tax Credit; Documentation…
40-18-543 · Application for Child Care Provider Facility Tax Credit;…
40-18-544 · Grants to Nonprofit Child Care Providers
40-18-545 · Rulemaking; Assignment of Credits; Refunds; Child Care Tax…
40-18-546 · Forms; Construction of Article
40-18-550 · Purpose and Short Title
40-18-551 · Definitions
40-18-552 · Rural Hospital Investment Program Board
40-18-553 · Requirements for Eligible Rural Hospitals to Receive…
40-18-554 · Duties of Board
40-18-555 · Use of Qualified Donations; Solicitation and Management of…
40-18-556 · Annual Report
40-18-557 · Tax Credits
40-18-558 · Statewide Annual Aggregate of Tax Credit Amounts;…
40-18-559 · Rulemaking Authority of Department. (Amended by Act 2026-34)
40-18-560 · Rulemaking Authority of State Treasurer; Program Publicity
40-18-561 · Qualification for Federal Income Tax Credit or Deduction
40-18-562 · Limitations on Tax Credits

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