[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3344 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3344

   To amend the Internal Revenue Code of 1986 to allow medical care 
   providers a credit against income tax for uncompensated emergency 
     medical care and to allow hospitals a deduction for such care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2007

   Mr. Paul 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 medical care 
   providers a credit against income tax for uncompensated emergency 
     medical care and to allow hospitals a deduction for such 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 ``Treat Physicians Fairly Act of 
2007''.

SEC. 2. EMERGENCY MEDICAL 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 25D the 
following new section:

``SEC. 25E. EMERGENCY MEDICAL CARE CREDIT.

    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of a medical care provider, 
        there shall be allowed as a credit against the tax imposed by 
        this chapter for a taxable year an amount equal to 100 percent 
        of the qualified uncompensated emergency medical care expenses 
        incurred by the medical care provider during the taxable year.
            ``(2) Year credit allowed.--The credit under paragraph (1) 
        with respect to any expense shall be allowed for the taxable 
        year during which such expense qualifies as a qualified 
        uncompensated emergency medical care expense.
    ``(b) Qualified Uncompensated Emergency Medical Care Expenses.--For 
purposes of this section--
            ``(1) In general.--The term `qualified uncompensated 
        emergency medical care expenses' means the expenses incurred by 
        a medical care provider for the provision of emergency medical 
        care for which the medical care provider has not been fully 
        compensated 6 months after such care is provided.
            ``(2) Medical care provider.--The term `medical care 
        provider' means any individual engaged in the trade or business 
        of providing medical care.
            ``(3) Medical care.--The term `medical care' has the 
        meaning given such term by section 213(d).
    ``(c) Denial of Double Benefit.--No credit shall be allowed under 
subsection (a) for any expense for which a deduction or credit is 
allowed under any other provision of this chapter.''.
    (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 25D the following new 
item:

``Sec. 25E. Emergency medical care credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.

SEC. 3. EMERGENCY MEDICAL CARE DEDUCTION.

    (a) In General.--Part VI of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to itemized deductions for 
individuals and corporations) is amended by inserting after section 190 
the following new section:

``SEC. 191. EMERGENCY MEDICAL CARE DEDUCTION.

    ``(a) Allowance of Deduction.--
            ``(1) In general.--In the case of a hospital, there shall 
        be allowed as a deduction for a taxable year an amount equal to 
        100 percent of the qualified uncompensated emergency medical 
        care expenses incurred by the hospital during the taxable year.
            ``(2) Year deduction allowed.--The deduction under 
        paragraph (1) with respect to any expense shall be allowed for 
        the taxable year during which such expense qualifies as a 
        qualified uncompensated emergency medical care expense.
    ``(b) Qualified Uncompensated Emergency Medical Care Expenses.--For 
purposes of this section--
            ``(1) In general.--The term `qualified uncompensated 
        emergency medical care expenses' means the expenses incurred by 
        a hospital for the provision of emergency medical care for 
        which the medical care provider has not been fully compensated 
        6 months after such care is provided.
            ``(2) Medical care.--The term `medical care' has the 
        meaning given such term by section 213(d).
    ``(c) Denial of Double Benefit.--No deduction shall be allowed 
under subsection (a) for any expense for which a deduction or credit is 
allowed under any other provision of this chapter.''.
    (b) Conforming Amendment.--The table of sections for part VI of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 190 the following new item:

``Sec. 191. Emergency medical care deduction.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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