# Alabama HB86: Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized Alabama HB86, Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized, is a 2025 Regular Session House bill sponsored by Terri Collins (Republican); status enacted, last action 2025-05-14 (Enacted); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AL-HB86-2025rs - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB86 - State: Alabama - Session: 2025 Regular Session - Title: Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized - Status: enacted - Chamber: House - Introduced: 2025-02-04 - Last action: 2025-05-14, Enacted - Sponsor: Terri Collins (Republican) - Cosponsors: 0 - Subjects: Taxation & Revenue - Touches household money: yes - Roll calls: 7 (513 yes, 0 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Hospital donors get personal tax credits: benefit, high. Beginning January 1, 2026, individual donors get Alabama tax credits equal to 100% of qualified rural hospital donations. The yearly limit is $15,000 for single, head-of-household, and married-filing-separately taxpayers, or $30,000 for joint filers. Credits offset tax owed, rather than providing a… - Businesses get rural hospital donation credits: benefit, low. Starting in tax year 2026, businesses get credits for qualified rural hospital donations against eligible Alabama taxes. These include income, financial institution excise, insurance premium, and specified utility taxes. Electing pass-through businesses get a 100% credit up to $450,000 yearly, with… - Rural hospitals get donation support with safeguards: mixed, low. Alabama creates a rural hospital donation program, overseen by a board in the State Treasurer’s office. It uses donor tax credits, not a direct state appropriation. Eligible hospitals must be state-licensed rural general acute care, rural emergency, or critical access hospitals in federally defined… ## Sponsors and cosponsors - Sponsor: Terri Collins (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-06 | Senate | Singleton motion to Adopt - Adopted Roll Call 968 | pass | 34 | 0 | | | 2025-05-06 | Senate | Singleton motion to Adopt - Adopted Roll Call 967 | pass | 34 | 0 | | | 2025-05-06 | House | Collins Concur In and Adopt - Adopted Roll Call 1191 | pass | 103 | 0 | | | 2025-05-06 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 969 | pass | 34 | 0 | | | 2025-04-08 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 664 | pass | 103 | 0 | | | 2025-04-08 | House | Motion to Adopt - Adopted Roll Call 663 | pass | 102 | 0 | | | 2025-04-08 | House | Third Reading in House of Origin | pass | 103 | 0 | | ## Actions (28) - 2025-05-14: Enacted (House) - 2025-05-07: Signature Requested (Senate) - 2025-05-07: Delivered to Governor (House) - 2025-05-06: Finance and Taxation Education 1st Amendment Offered (Senate) - 2025-05-06: Finance and Taxation Education 2nd Amendment Offered (Senate) - 2025-05-06: Singleton motion to Adopt - Adopted Roll Call 967 (Senate) - 2025-05-06: Singleton motion to Adopt - Adopted Roll Call 968 (Senate) - 2025-05-06: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 969 (Senate) - 2025-05-06: Collins Concur In and Adopt - Adopted Roll Call 1191 (House) - 2025-05-06: Ready to Enroll (House) - 2025-05-06: Enrolled (House) - 2025-05-01: Read for the Second Time and placed on the Calendar (Senate) - 2025-04-30: Finance and Taxation Education 1st Amendment (Senate) - 2025-04-30: Finance and Taxation Education 2nd Amendment (Senate) - 2025-04-30: Reported Out of Committee Second House (Senate) - 2025-04-09: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate) - 2025-04-09: Pending Committee Action in Second House (Senate) - 2025-04-08: Third Reading in House of Origin (House) - 2025-04-08: Ways and Means Education Engrossed Substitute Offered (House) - 2025-04-08: Motion to Adopt - Adopted Roll Call 663 (House) - 2025-04-08: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 664 (House) - 2025-04-08: Engrossed (House) - 2025-04-03: Read for the Second Time and placed on the Calendar (House) - 2025-04-02: Ways and Means Education 1st Substitute (House) - 2025-04-02: Ways and Means Education 1st Amendment (House) - 2025-04-02: Reported Out of Committee House of Origin (House) - 2025-02-04: Read for the first time and referred to the House Committee on Ways and Means Education (House) - 2025-02-04: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB86-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB86-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB86-enr.pdf) ## Related bills - HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted) - SB331: Barbour County, compensation of the judge of probate further provided for (enacted) - SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted) - HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted) - HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted) - HB349: Russell County; sheriff, salary further provided (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB86-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB86-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB86-enr.pdf) ## Related - [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs) - [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs) - [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs) - [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs) - [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs) - [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-HB86-2025rs (as of 2026-10-16).