Charity Care Tax Deduction for Physicians Act of 2012

Charity Care Tax Deduction for Physicians Act of 2012 - Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis. Limits the allowable amount of such deduction to 10% of such physician's gross income for the taxable year.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5849 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 5849

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
                  charity care provided by physicians.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 18, 2012

Mr. Schilling 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 deduction for 
                  charity care provided by physicians.

    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 Tax Deduction for 
Physicians Act of 2012''.

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 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.
            ``(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)).
    ``(c) Limitations.--
            ``(1) Service charge limitation.--The amount determined 
        under subsection (a) with respect to any services--
                    ``(A) shall be reduced by any reimbursement for 
                such services, and
                    ``(B) 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 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).''.
    (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.
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