Rural Hospital Investment Tax Credit Procedures

Donors wishing to receive the Rural Hospital Investment Tax Credit must first make a donation reservation equal to the amount they plan to contribute to the eligible rural hospital or third party entity. Reservations are made online through My Alabama Taxes and are issued on a first-come, first-served basis, subject to applicable annual limitations.

Recipient hospitals and third parties must verify receipt of the monetary donation in My Alabama Taxes within 60 days of the donor’s reservation date. A credit will not be awarded until the donation is received and verified by the hospital or third party. Donations not made and certified within the required timeframe will be forfeited.

If you are an eligible donor, click here.

If you are a hospital, click here.

If you are a third party entity, click here.

If you are a non-electing pass-through entity who has been awarded a Rural Hospital Investment Credit, click here.