[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5613 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 5613

 To amend the Internal Revenue Code of 1986 to allow a tax credit for 
  charitable contributions to private, nonprofit charities providing 
  health insurance premium assistance and drug co-payment assistance, 
 thereby transitioning uninsured Americans into private insurance and 
 transitioning Medicaid patients into private insurance, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 14, 2006

 Mr. Gerlach 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 a tax credit for 
  charitable contributions to private, nonprofit charities providing 
  health insurance premium assistance and drug co-payment assistance, 
 thereby transitioning uninsured Americans into private insurance and 
 transitioning Medicaid patients into private insurance, and for other 
                               purposes.

    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 ``Health Insurance Tax Credit 
Assistance Act of 2006''.

SEC. 2. CREDIT FOR CHARITABLE CONTRIBUTIONS TO CERTAIN PRIVATE 
              CHARITIES PROVIDING HEALTH INSURANCE PREMIUM ASSISTANCE 
              AND DRUG COPAYMENT ASSISTANCE TO THE UNINSURED AND 
              UNDERINSURED.

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

``SEC. 25E. CREDIT FOR CONTRIBUTIONS TO THE CHRONICALLY ILL UNINSURED 
              AND UNDERINSURED.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year an amount equal to the qualified charitable contributions 
made by the taxpayer.
    ``(b) Limitation.--The amount allowed as a credit to the taxpayer 
under subsection (a) shall not exceed $1,000 ($2,000 in the case of a 
joint return).
    ``(c) Qualified Charitable Contribution.--For the purposes of this 
section, the term `qualified charitable contribution' means a 
charitable contribution (as defined in section 170(c)) made in cash to 
a qualified charity.
    ``(d) Qualified Charity.--For purposes of this section--
            ``(1) In general.--The term `qualified charity' means an 
        organization described in section 501(c)(3) and exempt from tax 
        under section 501(a)--
                    ``(A) which is certified by the Office of Inspector 
                General of the Department of Health and Human Services 
                as meeting the requirements of paragraph (2), and
                    ``(B) which is organized under the laws of a State 
                at the time the contribution is made and is exempt from 
                income taxation (if any) by such State.
            ``(2) Charity must work to assist chronically ill patients 
        with health insurance premium assistance and copayment 
        assistance.--An organization meets the requirements of this 
        paragraph only if the predominant activity of such organization 
        is the subsidizing of health insurance premiums and pharmacy 
        co-payments of individuals who are uninsured or cannot 
        otherwise afford health insurance or drug treatments.
    ``(e) Denial of Double Benefit.--No deduction shall be allowed 
under any other provision of this chapter for any contribution for 
which a deduction or credit is allowed under subsection (a).
    ``(f) Election to Not Take Credit.--No credit shall be allowed 
under subsection (a) for any contribution if the taxpayer elects to not 
have this section apply to such contribution.''.
    (b) Clerical Amendments.--The table of sections of such subpart is 
amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Credit for contributions to the chronically ill uninsured 
                            and underinsured.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>