To amend the Internal Revenue Code of 1986 to establish new community benefit standards for tax-exempt hospital organizations, and for other purposes.
Summary
What This Bill Does
The bill creates additional requirements for certain hospitals Section 501(r) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking and in subparagraph (C), by striking the period at the end, creates hospital organization financial assistance policy compliance requirements Section 501(r) of the Internal Revenue Code of 1986, as amended by the preceding provision of this Act, is further amended in paragraph, and creates financial assistance policy review and report The Treasury Inspector General for Tax Administration shall conduct a review of financial assistance policies of hospital organizations under section 501(r)(4). It relies on compliance mandates, grants, tax rate changes, and definition changes. The main policy areas are Education, Healthcare, Finance, and Science & Space.
Who Benefits and How
Patients and health care consumers affected by the bill could face lower compliance burdens, Financial services firms and customers affected by the bill could gain revenue opportunities, and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Patients and health care consumers affected by the bill would take on compliance duties.
Key Provisions
- Creates additional requirements for certain hospitals Section 501(r) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking and in subparagraph (C), by striking the period at the end...
- Creates hospital organization financial assistance policy compliance requirements Section 501(r) of the Internal Revenue Code of 1986, as amended by the preceding provision of this Act, is further amended in paragraph...
- Creates financial assistance policy review and report The Treasury Inspector General for Tax Administration shall conduct a review of financial assistance policies of hospital organizations under section 501(r)(4)...
- Requires internal Revenue Service enforcement review and report The Comptroller General of the United States shall conduct a review of the effectiveness of the Internal Revenue Service in enforcing compliance with...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates additional requirements for certain hospitals Section 501(r) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking and in subparagraph (C), by striking the period at the end, creates hospital organization financial assistance policy compliance requirements Section 501(r) of the Internal Revenue Code of 1986, as amended by the preceding provision of this Act, is further amended in paragraph, and creates financial assistance policy review and report The Treasury Inspector General for Tax Administration shall conduct a review of financial assistance policies of hospital organizations under section 501(r)(4).
Key Policy Areas
Education, Healthcare, Finance, Science & Space
Primary Purpose
The bill creates additional requirements for certain hospitals Section 501(r) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking and in subparagraph (C), by striking the period at the end, creates hospital organization financial assistance policy compliance requirements Section 501(r) of the Internal Revenue Code of 1986, as amended by the preceding provision of this Act, is further amended in paragraph, and creates financial assistance policy review and report The Treasury Inspector General for Tax Administration shall conduct a review of financial assistance policies of hospital organizations under section 501(r)(4).
Policy Domains
Whole bill
Identified Gains
- Patients and health care consumers affected by the bill
- Financial services firms and customers affected by the bill
- Public beneficiaries or protected communities affected by the clause
- Researchers and scientific institutions affected by the bill
- Educational institutions and students affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Patients and health care consumers affected by the bill
Legislative Progress
IntroducedMrs. Spartz introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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