[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2492 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2492

 To amend the Internal Revenue Code of 1986 to increase access for the 
               uninsured to high quality physician care.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 18, 2014

   Mr. Scott introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase access for the 
               uninsured to high quality physician 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 Expansion Act of 
2014''.

SEC. 2. PHYSICIAN CHARITY CARE DEDUCTION.

    (a) In General.--Part VI of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 199A. PHYSICIAN CHARITY CARE.

    ``(a) In General.--In the case of a physician, there shall be 
allowed as a deduction for the taxable year an amount equal to the 
amount such physician would have otherwise charged for qualified 
charity care provided by such physician during the taxable year.
    ``(b) Qualified Charity Care.--For purposes of this section--
            ``(1) Qualified charity care.--The term `qualified charity 
        care' means physicians' services (as defined in section 1861(q) 
        of the Social Security Act) provided on a volunteer or pro bono 
        basis through a qualifying arrangement.
            ``(2) Physician.--The term `physician' has the meaning 
        given to such term in section 1861 of the Social Security Act 
        (42 U.S.C. 1395x(r)).
            ``(3) Qualifying arrangement.--The term `qualifying 
        arrangement' means an agreement or contract to provide 
        physicians' services on a volunteer or pro bono basis which is 
        entered into--
                    ``(A) between the physician and a health care 
                clinic or other organization providing health care 
                which is targeted to serve underserved or low-income 
                individuals, and
                    ``(B) before the date the services are provided.
    ``(c) Limitations.--
            ``(1) Service charge limitation.--The amount determined 
        under subsection (a) with respect to any services shall not 
        exceed the medicare economic index (referred to in the fourth 
        sentence of section 1842(b)(3) of the Social Security Act (42 
        U.S.C. 1395u(b)(3))) applicable to the services provided. In 
        the case of physicians' services to which the medicare economic 
        index is not applicable, the Secretary, in consultation with 
        the Secretary of Health and Human Services, shall use data on 
        uncompensated care for purposes of the limitation under 
        subparagraph (B), and may adjust such data so as to be an 
        appropriate proxy, including a downward adjustment to eliminate 
        bad debt data from uncompensated care data.
            ``(2) Overall limitation.--The amount allowed as a 
        deduction under subsection (a) for any taxable year shall not 
        exceed an amount equal to--
                    ``(A) 10 percent of the gross income of the 
                taxpayer for the taxable year derived from the 
                taxpayer's provision of physicians' services (as 
                defined in section 1861(q) of the Social Security Act), 
                or
                    ``(B) in the case of a physician who does not have 
                income for the taxable year derived from the provision 
                of physicians' services, $10,000.
            ``(3) Exclusion for services with respect to which any 
        reimbursement is received.--Physicians' services shall not be 
        treated as qualified charity care under subsection (b) if a 
        physician receives any reimbursement, including payment at a 
        partial or discounted rate, for such services.''.
    (b) Clerical Amendment.--The table of sections for part VI of 
subchapter B of chapter 1 of such Code is amended by adding at the end 
the following new item:

``Sec. 199A. Physician charity care.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 3. PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT.

    Part A of title XIX of the Public Health Service Act (42 U.S.C. 
300w et seq.) is repealed.
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