[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3614 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3614

To amend the Internal Revenue Code of 1986 to allow physicians a credit 
             against income tax for providing charity care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2005

   Mr. Wolf introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow physicians a credit 
             against income tax for providing charity care.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charity Care for the Uninsured Act 
of 2005''.

SEC. 2. CHARITY CARE CREDIT.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25B the 
following new section:

``SEC. 25C. CHARITY CARE CREDIT.

    ``(a) Allowance of Credit.--In the case of a physician, there shall 
be allowed as a credit against the tax imposed by this chapter for a 
taxable year the amount determined in accordance with the following 
table:

 
 
 
``If the physician has provided     The amount of the credit is:
 during such taxable year:
  At least 25 but less than 30      $1,000.
   qualified hours of charity care.
  At least 30 but less than 35      $1,200.
   qualified hours of charity care.
  At least 35 but less than 40      $1,400.
   qualified hours of charity care.
  At least 40 but less than 45      $1,600.
   qualified hours of charity care.
  At least 45 but less than 50      $1,800.
   qualified hours of charity care.
  At least 50 qualified hours of    $2,000.
   charity care.

    ``(b) Qualified Hours of Charity Care.--For purposes of this 
section--
            ``(1) Qualified hours of charity care.--The term `qualified 
        hours of charity care' means the hours that a physician 
        provides medical care (as defined in section 213(d)(1)(A)) on a 
        volunteer or pro bono basis.
            ``(2) Physician.--The term `physician' has the meaning 
        given to such term in section 1861(r) of the Social Security 
        Act (42 U.S.C. 1395x(r)).''.
    (b) Conforming Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25B the following new 
item:

``Sec. 25C. Charity care credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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