Establish income tax credit for recruited or remote workers

HB 259 creates a state income tax credit for recruited workers (like nurses, teachers, or law enforcement officers) and remote workers who move to specific Alabama counties. The credit amount depends on the county's population size: $30,000 for Tier 1 counties (<25,000 people), $20,000 for Tier 2 counties (25,000-50,000), and $10,000 for Tier 3 counties (50,000-100,000). Remote workers must earn at least $55,000 annually and live in the target county for six months during the tax year. The credit is limited to three years per person, capped at $2 million annually statewide, and applies to tax years 2026-2030.