I 111th CONGRESS 1st Session H. R. 1678 IN THE HOUSE OF REPRESENTATIVES March 24, 2009 Mrs. Bono Mack 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 bad debt deduction to doctors to partially offset the cost of providing uncompensated care required to be provided under amendments made by the Emergency Medical Treatment and Labor Act.

1.

Short title

This Act may be cited as the Mitigating the Impact of Uncompensated Service and Time Act of 2009.

2.

Bad debt deduction for doctors to partially offset the cost of providing uncompensated care required to be provided under amendments made by the Emergency Medical Treatment and Labor Act

(a)

In general

Section 166 of the Internal Revenue Code of 1986 (relating to bad debts) is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: (f)

Bad debt treatment for doctors to partially offset cost of providing uncompensated care required to be provided

(1)

Amount of deduction

(A)

In general

For purposes of subsection (a), the basis for determining the amount of any deduction for an eligible EMTALA debt shall be treated as being equal to the excess of— (i)the Medicare payment amount, over (ii)any other compensation received with respect to such debt. (B)

Medicare payment amount

For purposes of subparagraph (A), the Medicare payment amount with respect to an eligible EMTALA debt is the fee schedule amount established under section 1848 of the Social Security Act for the physicians’ service (to which such debt relates) as if the service were provided to an individual enrolled under part B of title XVIII of such Act. (2)

Eligible EMTALA debt

For purposes of this section, the term eligible EMTALA debt means any debt if— (A)such debt arose as a result of physicians’ services— (i)which were performed in an EMTALA hospital by a physician (whether as part of medical screening or necessary stabilizing treatment and whether as an emergency department physician, as an on-call physician, or otherwise), and (ii)which were required to be provided under section 1867 of the Social Security Act (42 U.S.C. 1395dd), and (B)such debt is owed— (i)to such physician, or (ii)to an entity if— (I)such entity is a corporation and the sole shareholder of such corporation is such physician, or (II)such entity is a partnership and any deduction under this subsection with respect to such debt is allocated to such physician or to an entity described in subclause (I). (3)

Other definitions

For purposes of this subsection— (A)

Emergency department physician

The term ‘emergency department physician’ means any physician who is recognized as a career emergency physician, as evidenced by membership in the American College of Emergency Physicians, or is certified by the American Board of Emergency Medicine, the American Osteopathic Board of Emergency Medicine, or the American Board of Pediatrics. (B)

Physician

The term physician has the meaning given such term in section 1861(r) of the Social Security Act (42 U.S.C. 1395x(r)). (C)

EMTALA hospital

The term EMTALA hospital means any hospital having a hospital emergency department which is required to comply with section 1867 of the Social Security Act (42 U.S.C. 1395dd) (relating to examination and treatment for emergency medical conditions and women in labor). (D)

Physicians’ services

The term physicians’ services has the meaning given such term in section 1861(q) of the Social Security Act (42 U.S.C. 1395x(q)). . (b)

Effective date

The amendments made by this section shall apply to debts arising from services performed in taxable years beginning after the date of the enactment of this Act.