{"data":{"id":"us-al/ala.-code-40-18-130","jurisdiction":"us-al","citation":"Ala. Code § 40-18-130","heading":"Legislative Intent.","body":"It is the intent of the Legislature to institute programs that will make Alabama more competitive with other states in the recruitment and retention of physicians and reduce inequities that a small or rural hospital and small or rural communities have in the funding and recruitment of physician services.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 4A Rural Physician Tax Credit. [Repealed by Act 2023–546, § 3, Effective December 31, 2028, Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-130","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:40:59Z","sha256":"6fde53a6b454de541d6f10d12de6677021f6d032e549f44deeda43c152b3eeba","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-121","next":"us-al/ala.-code-40-18-131"},"notice":"GroundRules: Original legal text. Not legal advice."}