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.
September 26, 2022
Mr. Higgins of Louisiana introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
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 “Medical Care Equity 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 the unreimbursed Medicare-based value of qualified charity care furnished by such taxpayer during such taxable 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 that would be payable for such services under the physician fee schedule established under section 1848 of the Social Security Act if such services were furnished to an individual entitled to benefits under part A of title XVIII or enrolled under part B of such title, as applicable.
“(2) QUALIFIED CHARITY CARE.—The term ‘qualified charity care’ means physicians’ services that are furnished without expectation of reimbursement, including medical screenings and necessary stabilizing treatment for emergency medical conditions and labor provided under section 1867 of the Social Security Act.
“(3) 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 so much of the the gross income of the taxpayer as is attributable to physicians’ services furnished by such taxpayer during the taxable year.
“(d) Regulations.—The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations establishing such documentation as the Secretary determines necessary to substantiate the provision of qualified charity care by a taxpayer.”.
(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 January 1, 2023.
SEC. 3. Limitation on liability for volunteer health care professionals.
(a) In general.—Title II of the Public Health Service Act (42 U.S.C. 202 et seq.) is amended by inserting after section 224 the following:
“SEC. 224A. Limitation on liability for volunteer health care professionals.
“(a) Limitation on liability.—A physician shall not be liable under Federal or State law in any civil action for any harm caused by an act or omission of such physician, or attending medical personnel supporting such physician, if such act or omission—
“(1) occurs in the course of furnishing qualified charity care (as such term is defined in section 199B of the Internal Revenue Code of 1986); and
“(2) was not grossly negligent.
“(b) Preemption.—This section preempts the laws of a State or any political subdivision of a State to the extent that such laws are inconsistent with this section, unless such laws provide greater protection from liability for a defendant.
“(c) Definitions.—In this section:
“(1) PHYSICIAN.—The term ‘physician’ has the meaning given such term by section 1861(r) of the Social Security Act.
“(2) ATTENDING MEDICAL PERSONNEL.—The term ‘attending medical personnel’ means an individual who is licensed to directly support a physician in furnishing medical services.”.
(b) Effective date.—The amendments made by this section shall apply to any claim filed to the extent that it is with respect to acts or omissions occurring after the date of the enactment of this Act.