[Congressional Record Volume 151, Number 106 (Friday, July 29, 2005)]
[Extensions of Remarks]
[Pages E1693-E1694]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




         INTRODUCTION OF THE CHARITY CARE FOR THE UNINSURED ACT

                                 ______
                                 

                           HON. FRANK R. WOLF

                              of virginia

                    in the house of representatives

                        Thursday, July 28, 2005

  Mr. WOLF. Mr. Speaker, there are more than 40 million uninsured 
Americans today--nearly a million in the Commonwealth of Virginia. 
Throughout the country, medical professionals and countless others have 
responded to the need of those who are seriously ill and cannot pay for 
a doctor, medicine, and other health costs. In many places, this help 
has come in the form of community free clinics.
  Community free clinics, particularly in Virginia, have helped people 
in communities come together to care for those in need. The health care 
``safety net'' for the poor, like the community free clinics in my 
congressional district, exists in communities across America, but often 
in widely varying degrees.
  I am pleased to introduce today ``Charity Care for the Uninsured 
Act.'' While this legislation alone will not solve the problem of the 
uninsured, I believe it will help strengthen community ``safety nets,'' 
like the community free clinics in Virginia, for those in need and will 
allow doctors recognition for their willingness to give back to their 
communities.
  The Charity Care for the Uninsured Act would provide a personal 
income tax credit of up to $2,000 for doctors who provide between 25 
and 50 hours of uncompensated, pro bono charity care to the uninsured 
in a single calendar year. This legislation would encourage the many 
physicians who have treated patients who were not able to pay, either 
in their offices or in community clinics, to continue to do so.
  The Charity Care for the Uninsured Act also will help provide a 
valuable tool--a personal tax credit--to community clinics in 
recruiting physicians as well as helping motivate countless specialty 
doctors to take community clinic referrals. Free clinics have 
contributed to reduced emergency room (ER) utilization among the 
uninsured, helping save taxpayer dollars. A safety net in which the 
uninsured can access specialists and medications will improve their 
health and guard against catastrophic illnesses and trips to the ER.
  All of the cost savings and health benefits can be traced back to the 
commitment and the compassion of the doctors and community partners, 
and their concern for those who cannot afford insurance. The Charity 
Care for the Uninsured Act of 2005 recognizes and encourages these 
caring acts made to help those who need a helping hand. This 
legislation can be an important tool for communities as they seek to 
strengthen or build the health care safety net available to their 
uninsured residents.

                                H.R. --

       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 for the 
     Uninsured Act of 2005''.

     SEC. 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:

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


[[Page E1694]]

       ``(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.

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