117th CONGRESS 2d Session |
To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, and for other purposes.
May 18, 2022
Mr. Webster of Florida introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Helping Everyone Access Long Term Healthcare Act” or the “HEALTH Act”.
SEC. 2. Deduction for qualified charity care.
(a) In general.—Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“SEC. 199B. Qualified charity care.
“(a) In general.—There shall be allowed as a deduction for the taxable year an amount equal to—
“(1) in the case of a direct primary care physician, an amount equal to the sum of—
“(A) the fee (as published on a publicly available website of such physician) for physicians’ services that are qualified charity care furnished by such taxpayer during such year, and
“(B) for each visit by a patient to such physician during which qualified charity care is furnished, half of so much of the lowest subscription fee of such physician that is attributable to a month, and
“(2) in the case of any other individual, the unreimbursed Medicare-based value of qualified charity care furnished by such taxpayer during such year.
“(b) Definitions.—For purposes of this section:
“(1) UNREIMBURSED MEDICARE-BASED VALUE.—The term ‘unreimbursed Medicare-based value’ means, with respect to physicians’ services, the amount payable for such services under the physician fee schedule established under section 1848 of the Social Security Act.
“(2) QUALIFIED CHARITY CARE.—The term ‘qualified charity care’ means physicians’ services that are furnished—
“(A) without expectation of reimbursement, and
“(B) to an individual enrolled—
“(i) under a State plan under title XIX of the Social Security Act (or a waiver of such plan), or
“(ii) under a State child health plan under title XXI of the Social Security Act (or a waiver of such plan).
“(3) DIRECT PRIMARY CARE PHYSICIAN.—The term ‘direct primary care physician’ means a physician (as defined in section 1861(r) of the Social Security Act) who provides primary care—
“(A) to individuals who have paid a periodic subscription fee, and
“(B) in exchange for a fee that is published on a publicly available website of such physician.
“(4) PHYSICIANS’ SERVICES.—The term ‘physicians’ services’ has the meaning given such term by section 1861(q) of the Social Security Act.
“(c) Limitation.—The amount allowed as a deduction under subsection (a) for a taxable year shall not exceed the gross receipts attributable to physicians’ services furnished by the taxpayer during the taxable year.”.
(b) Clerical amendment.—The table of sections for part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:
“Sec. 199B. Qualified charity care.”.
(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.