This bill would establish a Rural Hospital Investment Program to provide financial support for rural hospitals in the State of Alabama. This bill would incentivize donations to rural hospitals by creating a tax credit for individuals and entities to offset their state income, excise, premium, and utility tax liability. Qualifying hospitals would use these donations to pay for their provision of acute care services to rural populations served by the hospitals. These funds may be used for direct care and operational expenses, including expenditures to maintain or upgrade facilities. This bill would also establish a board within the Office of the State Treasurer to determine the eligibility of qualifying rural hospitals to receive donations that qualify for the tax credit and to operate the program with the support of the Department of Revenue.