To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, and for other purposes.
Summary
What This Bill Does
The bill creates deduction for qualified charity care 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: 199B.Qualified charity care(a) and creates qualified charity care There shall be allowed as a deduction for the taxable year an amount equal to— in the case of a direct primary care physician, an amount equal to the sum of— the fee (as published on a. It relies on definition changes, grants, tax deductions, and reporting requirements. The main policy areas are Healthcare Consumers and Healthcare.
Who Benefits and How
Patients and health care consumers affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates deduction for qualified charity care 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: 199B.Qualified charity care(a)...
- Creates qualified charity care There shall be allowed as a deduction for the taxable year an amount equal to— in the case of a direct primary care physician, an amount equal to the sum of— the fee (as published on a...
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 deduction for qualified charity care 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: 199B.Qualified charity care(a) and creates qualified charity care There shall be allowed as a deduction for the taxable year an amount equal to— in the case of a direct primary care physician, an amount equal to the sum of— the fee (as published on a.
Key Policy Areas
Healthcare Consumers, Healthcare
Primary Purpose
The bill creates deduction for qualified charity care 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: 199B.Qualified charity care(a) and creates qualified charity care There shall be allowed as a deduction for the taxable year an amount equal to— in the case of a direct primary care physician, an amount equal to the sum of— the fee (as published on a.
Policy Domains
Whole bill
Identified Gains
- Patients and health care consumers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Webster of Florida (for himself and Mr. DesJarlais) introduced …
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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