Good Samaritan Charitable Physicians' Services Act of 2018
This bill amends the Internal Revenue Code to allow a tax deduction for direct primary care physicians who provide charity care. The care must be provided without expectation of reimbursement and to an individual enrolled in Medicaid or the Children's Health Insurance Program (CHIP).
A "direct primary care physician" is a physician who provides primary care: (1) to individuals who have paid a periodic subscription fee, and (2) in exchange for a fee that is published on a publicly available website of the physician.
The bill also amends the Public Health Service Act to specify that a physician is not liable under federal or state law for harm caused by an act or omission of the physician, or attending medical personnel supporting the physician, if the act or omission: (1) occurs in the course of furnishing charity care, and (2) was not grossly negligent. The bill preempts laws of a state or a political subdivision of the state that are inconsistent with this provision, unless the laws provide greater protection from liability for a defendant.
[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5856 Introduced in House (IH)]
<DOC>
115th CONGRESS
2d Session
H. R. 5856
To amend the Internal Revenue Code of 1986 to provide a deduction for
certain charity care furnished by physicians, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 16, 2018
Mr. Webster of Florida introduced the following bill; which was
referred to the Committee on Ways and Means, and in addition to the
Committee on Energy and Commerce, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a deduction for
certain charity care furnished by physicians, and for other purposes.
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 ``Good Samaritan Charitable
Physicians' Services Act of 2018''.
SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE.
(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. 199B. QUALIFIED CHARITY CARE.
``(a) In General.--There shall be allowed as a deduction for the
taxable year an amount equal to--
``(1) in the case of a direct primary care physician, an
amount equal to the sum of--
``(A) the fee (as published on a publicly available
website of such physician) for physicians' services
that are qualified charity care furnished by such
taxpayer during such year, and
``(B) for each visit by a patient to such physician
during which qualified charity care is furnished, half
of so much of the lowest subscription fee of such
physician that is attributable to a month, and
``(2) in the case of any other individual, the unreimbursed
Medicare-based value of qualified charity care furnished by
such taxpayer during such year.
``(b) Definitions.--For purposes of this section:
``(1) Unreimbursed medicare-based value.--The term
`unreimbursed Medicare-based value' means, with respect to
physicians' services, the amount payable for such services
under the physician fee schedule established under section 1848
of the Social Security Act.
``(2) Qualified charity care.--The term `qualified charity
care' means physicians' services that are furnished--
``(A) without expectation of reimbursement, and
``(B) to an individual enrolled--
``(i) under a State plan under title XIX of
the Social Security Act (or a waiver of such
plan), or
``(ii) under a State child health plan
under title XXI of the Social Security Act (or
a waiver of such plan).
``(3) Direct primary care physician.--The term `direct
primary care physician' means a physician (as defined in
section 1861(r) of the Social Security Act) who provides
primary care--
``(A) to individuals who have paid a periodic
subscription fee, and
``(B) in exchange for a fee that is published on a
publicly available website of such physician.
``(4) Physicians' services.--The term `physicians'
services' has the meaning given such term by section 1861(q) of
the Social Security Act.
``(c) Limitation.--The amount allowed as a deduction under
subsection (a) for a taxable year shall not exceed the gross receipts
attributable to physicians' services furnished by the taxpayer during
the taxable year.''.
(b) Clerical Amendment.--The table of sections for 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 item:
``Sec. 199B. Qualified charity care.''.
SEC. 3. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE
PROFESSIONALS.
(a) In General.--Title II of the Public Health Service Act (42
U.S.C. 202 et seq.) is amended by inserting after section 224 the
following:
``SEC. 224A. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE
PROFESSIONALS.
``(a) Limitation on Liability.--A physician shall not be liable
under Federal or State law in any civil action for any harm caused by
an act or omission of such physician, or attending medical personnel
supporting such physician, if such act or omission--
``(1) occurs in the course of furnishing qualified charity
care (as such term is defined in section 199B of the Internal
Revenue Code of 1986); and
``(2) was not grossly negligent.
``(b) Preemption.--This section preempts the laws of a State or any
political subdivision of a State to the extent that such laws are
inconsistent with this section, unless such laws provide greater
protection from liability for a defendant.
``(c) Definitions.--In this section:
``(1) Physician.--The term `physician' has the meaning
given such term by section 1861(r) of the Social Security Act.
``(2) Attending medical personnel.--The term `attending
medical personnel' means an individual who is licensed to
directly support a physician in furnishing medical services.''.
(b) Effective Date.--The amendments made by this section shall
apply to any claim filed to the extent that it is with respect to acts
or omissions occurring after the date of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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