109 HR 3614 IH: Charity Care for the Uninsured Act of 2005 U.S. House of Representatives 2005-07-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 1st Session H. R. 3614 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.

1.

Short title

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

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:

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